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Statements of Cash Flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Cash flow from operating activities |  |  |
Profit before income tax and social contribution | R$ 3,912,319 | R$ 3,503,614 | R$ 4,129,054
Adjustments for: |  |  |
Depreciation and amortization | 1,392,541 | 1,301,897 | 1,146,626
Residual value of property, plant and equipment, intangible assets and investment properties written-off | 24,974 | 24,935 | 15,168
Bad debt expense, net of recoveries | 166,727 | 82,681 | 90,488
Agreement signed with the municipality of Guarulhos | (928,014) | 0 | 0
Provisions and inflation adjustment | 111,940 | 185,080 | 276,654
Pension plan liabilities - early reduction (curtailment) | 0 | 0 | (334,152)
Interest calculated on borrowings and financing payable | 563,902 | 426,781 | 449,470
Inflation adjustment and exchange gains (losses) on borrowings and financing | 982,072 | 159,087 | (969,430)
Interest and inflation adjustment on liabilities | 30,103 | 25,751 | 24,297
Interest and inflation adjustment on assets | (64,046) | (31,619) | (80,675)
Finance charges from customers | (289,321) | (193,683) | (207,789)
Margin of fair value on intangible assets arising from concession | (63,013) | (70,335) | (81,513)
Provision for Consent Decree (TAC) | 80,245 | 72,933 | 89,083
Share of profit of investees | (6,510) | (5,760) | (4,740)
Provision from São Paulo agreement | 135,735 | 0 | 0
Provision for pension plan - Sabesprev Mais | 0 | 0 | 235
Pension obligations | 243,569 | 304,500 | 377,886
Other adjustments | 33,349 | 92,461 | 24,412
Total adustments | 6,325,278 | 5,878,323 | 4,945,074
Changes in assets |  |  |
Trade receivables | (71,679) | (42,194) | (34,665)
Accounts receivable from related parties | 39,919 | 51,594 | (3,163)
Inventories | 20,075 | (27,633) | 7,156
Recoverable taxes | (104,118) | (233,952) | 35,195
Escrow deposits | (1,639) | (32,200) | 33,232
Other receivables | 11,760 | 8,312 | 144,920
Changes in liabilities |  |  |
Trade payables and contractors | (176,826) | (180,353) | 6,371
Services payable | (89,988) | (51,779) | 72,775
Accrued payroll and related taxes | (103,488) | 56,841 | 21,240
Taxes and contributions payable | (4,829) | 15,983 | (90,325)
Deferred Cofins/PASEP | 10,648 | (7,889) | 5,150
Provisions | (297,282) | (279,951) | (185,793)
Pension obligations | (217,000) | (228,282) | (201,736)
Other liabilities | 122,214 | (16,741) | 17,842
Cash generated from operations | 5,463,045 | 4,910,079 | 4,773,273
Interest paid | (732,048) | (676,087) | (739,944)
Income tax and social contribution paid | (888,077) | (932,110) | (1,029,737)
Net cash generated from operating activities | 3,842,920 | 3,301,882 | 3,003,592
Cash flows from investing activities |  |  |
Acquisition of contract asset and intangible | (2,132,559) | (1,957,780) | (2,108,167)
Restricted cash | (13,078) | 5,256 | 5,078
Investment increase | (1,136) | 0 | 0
Purchase of property, plant and equipment | (50,645) | (18,920) | (27,631)
Dividends received | 8,131 | 0 | 0
Net cash used in investing activities | (2,189,287) | (1,971,444) | (2,130,720)
Borrowings and financing |  |  |
Proceeds from loans | 1,634,553 | 1,007,572 | 1,250,524
Payment of loans | (1,678,748) | (1,098,558) | (1,535,312)
Payment of interest on capital | (653,393) | (765,933) | (139,399)
Public-Private Partnership - PPP | (178,333) | (31,758) | (30,498)
Program Contract Commitments | (31,568) | (44,935) | (171,180)
Net cash used in financing activities | (907,489) | (933,612) | (625,865)
Increase in cash and cash equivalents | 746,144 | 396,826 | 247,007
Represented by : |  |  |
Cash and cash equivalents at the beginning of the year | 2,283,047 | 1,886,221 | 1,639,214
Cash and cash equivalents at the end of the year | 3,029,191 | 2,283,047 | 1,886,221
Increase in cash and cash equivalents | R$ 746,144 | R$ 396,826 | R$ 247,007

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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_35&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 14 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_14_f&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_45&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_106_d&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_31&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 21 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_21&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 141 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_141_d&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The cash outflow for payment of finance lease liabilities, classified as financing activities. [Refer: Finance lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2019-01-01 -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-02&anchor=para_17_e&doctype=Standard&book=b -URIDate 2018-03-16 + Details
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- Definition The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 5 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_5&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_53&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 17 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_17_c&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_28_b&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_103&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_102&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2018-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=5&date=2018-03-01&anchor=para_33_b_i&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name SIC -Number 29 -IssueDate 2018-01-01 -Paragraph 6A -URI http://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=29&date=2018-03-01&anchor=para_6A&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_16_a&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_16_a&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 17 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_17_d&doctype=Standard -URIDate 2018-03-16 + Details
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