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Statements of Cash Flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Cash flow from operating activities |  |  |
Profit before income tax and social contribution | R$ 1,326,002 | R$ 4,677,942 | R$ 3,912,319
Adjustments for: |  |  |
Depreciation and amortization | 2,037,112 | 1,780,094 | 1,392,541
Residual value of property, plant and equipment, intangible assets and investment properties written-off | 16,590 | 45,434 | 24,974
Bad debt expense | 444,826 | 128,099 | 165,433
Agreement signed with the municipality of Maua | (280,774) | 0 | 0
Agreement signed with the municipality of Santo Andre | 0 | (1,336,908) | 0
Agreement signed with the municipality of Guarulhos | 0 | 0 | (928,014)
Provisions and inflation adjustment | 444,090 | 384,620 | 111,940
Interest calculated on borrowings and financing payable | 559,931 | 568,679 | 563,902
Inflation adjustment and exchange gains (losses) on borrowings and financing | 2,267,179 | 280,526 | 982,072
Interest and inflation adjustment on liabilities | 20,931 | 46,038 | 30,103
Interest and inflation adjustment on assets | (46,946) | (39,547) | (64,046)
Finance charges from customers | (344,513) | (364,291) | (289,321)
Construction margin on intangible assets arising from concession agreements | (86,477) | (65,172) | (63,013)
Provision for Consent Decree (TAC) and Knowledge Retention Program (PRC) | 1,684 | (130,345) | 80,245
Share of profit of investees | (14,136) | (3,701) | (6,510)
Interest and monetary restatement (PPP) | 424,639 | 397,576 | 0
Provision from Sao Paulo agreement | 142,232 | 135,013 | 135,735
Pension plan obligations | 136,585 | 267,423 | 243,569
Other adjustments | 5,283 | 5,863 | 33,349
Total adustments | 7,054,238 | 6,777,343 | 6,325,278
Changes in assets |  |  |
Trade receivables | (213,084) | (72,538) | (71,679)
Accounts receivable from related parties | 83,419 | 26,358 | 39,919
Inventories | (34,394) | (4,858) | 20,075
Recoverable taxes | (342,127) | 239,437 | (104,118)
Escrow deposits | 35,630 | (12,302) | (1,639)
Other receivables | (36,264) | (1,966) | 11,760
Changes in liabilities |  |  |
Trade payables and contractors | (248,404) | (349,037) | (176,826)
Services payable | (162,560) | (114,957) | (89,988)
Accrued payroll and related taxes | (185,020) | 159,794 | (103,488)
Taxes and contributions payable | 384,676 | 63,276 | (4,829)
Deferred Cofins/PASEP | 5,751 | 2,863 | 10,648
Provisions | (227,596) | (241,674) | (297,282)
Pension obligations | (123,014) | (221,784) | (217,000)
Other liabilities | (13,306) | (92,637) | 122,214
Cash generated from operations | 5,977,945 | 6,157,318 | 5,463,045
Interest paid | (626,625) | (737,326) | (732,048)
Income tax and social contribution paid | (373,112) | (1,222,747) | (888,077)
Net cash generated from operating activities | 4,978,208 | 4,197,245 | 3,842,920
Cash flows from investing activities |  |  |
Acquisition of contract assets and intangible assets | (3,299,657) | (3,195,247) | (2,132,559)
Restricted cash | (9,724) | 5,882 | (13,078)
Financial investments | (3,411,146) | 0 | 0
Investment increase/(decrease) | (5,734) | 240 | (1,136)
Purchase of property, plant and equipment | (42,407) | (78,159) | (50,645)
Dividends received | 0 | 0 | 8,131
Net cash used in investing activities | (6,768,668) | (3,267,284) | (2,189,287)
Borrowings and financing |  |  |
Proceeds from loans | 4,777,474 | 1,793,388 | 1,634,553
Payment of loans | (3,244,099) | (2,148,198) | (1,678,748)
Payment of interest on capital | (890,095) | (739,996) | (653,393)
Public-Private Partnership - PPP | (543,346) | (548,079) | (178,333)
Program Contract Commitments | (166,283) | (63,057) | (31,568)
Net cash used in financing activities | (66,349) | (1,705,942) | (907,489)
Increase / (decrease) in cash and cash equivalents | (1,856,809) | (775,981) | 746,144
Represented by : |  |  |
Cash and cash equivalents at the beginning of the year | 2,253,210 | 3,029,191 | 2,283,047
Cash and cash equivalents at the end of the year | 396,401 | 2,253,210 | 3,029,191
Increase / (decrease) in cash and cash equivalents | R$ (1,856,809) | R$ (775,981) | R$ 746,144

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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_45&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_10&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 50 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_50_d&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 5 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_5&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 17 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17_c&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_b&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_103&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_102&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2020-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2020-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 6A -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=SIC&num=29&code=ifrs-tx-2020-en-r&anchor=para_6A&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16_a&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16_a&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 17 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17_d&doctype=Standard -URIDate 2020-01-01 + Details
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