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Consolidated Statements of Cash Flows - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
OPERATING ACTIVITIES |  |  |
Consolidated net income | $ 199 | $ 885 | $ 778
Discontinued operations | 0 | 324 | (39)
Net income from continuing operations | 199 | 561 | 817
Adjustments for: |  |  |
Sale of emission allowances | 0 | 0 | (600)
Depreciation and amortization of assets | 1,233 | 1,120 | 1,120
Impairment losses of longed-lived assets | 43 | 442 | 509
Share of profit of equity accounted investees | (98) | (30) | (54)
Results on sale of subsidiaries, other disposal groups and others | (39) | (116) | (23)
Financial expense, financial income and other items, net | 498 | 354 | 737
Income taxes | 1,250 | 209 | 137
Changes in working capital, excluding income taxes | 192 | (390) | (143)
Cash flows provided by operating activities from continuing operations | 3,278 | 2,150 | 2,500
Interest paid | (581) | (493) | (524)
Income taxes paid | (538) | (188) | (170)
Net cash flows provided by operating activities from continuing operations | 2,159 | 1,469 | 1,806
Net cash flows provided by operating activities from discontinued operations | 0 | 6 | 37
Net cash flows provided by operating activities after interest and income taxes | 2,159 | 1,475 | 1,843
INVESTING ACTIVITIES |  |  |
Purchase of property, machinery and equipment, net | (968) | (909) | (776)
Acquisition of intangible assets, net | (207) | (151) | (192)
Disposal (acquisition) of subsidiaries, net | (189) | 341 | 122
Proceeds from the sale of emission allowances | 0 | 0 | 600
Non-current assets and others, net | 24 | (12) | (10)
Cash flows used in investing activities from continuing operations | (1,340) | (731) | (256)
Net cash flows used in investing activities from discontinued operations | 0 | (1) | (17)
Net cash flows used in investing activities | (1,340) | (732) | (273)
FINANCING ACTIVITIES |  |  |
Proceeds from new debt instruments | 2,938 | 2,006 | 3,960
Debt repayments | (3,840) | (2,420) | (5,897)
Issuance of subordinated notes | 992 | 0 | 994
Other financial obligations, net | (274) | (197) | (288)
Own shares repurchase program | 0 | (111) | 0
Shares in trust for future deliveries under share-based compensation | (45) | (36) | 0
Changes in non-controlling interests and repayment of perpetual debentures | (62) | (14) | (447)
Derivative financial instruments | (189) | 34 | (41)
Coupons on subordinated notes and coupons on perpetual debentures | (120) | (51) | (24)
Non-current liabilities, net | (101) | (172) | (109)
Net cash flows used in financing activities | (701) | (961) | (1,852)
Increase (decrease) in cash and cash equivalents from continuing operations | 118 | (223) | (302)
Increase in cash and cash equivalents from discontinued operations | 0 | 5 | 20
Foreign currency translation effect on cash | 11 | 100 | (55)
Cash and cash equivalents at beginning of period | 495 | 613 | 950
CASH AND CASH EQUIVALENTS AT END OF PERIOD | 624 | 495 | 613
Changes in working capital, excluding income taxes: |  |  |
Trade accounts receivable | (27) | (208) | (20)
Other accounts receivable and other assets | 21 | (23) | 94
Inventories | 68 | (464) | (341)
Trade accounts payable | (45) | 290 | 290
Other accounts payable and accrued expenses | 175 | 15 | (166)
Changes in working capital, excluding income taxes | $ 192 | $ (390) | $ (143)

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- Definition The increase (decrease) in working capital. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Inflows (outflows) of cash, classified as financing 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 2023-01-01 -Paragraph 21 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_21&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_b&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from sales 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 2023-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_18_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_b&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_b&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_113_b&doctype=Standard -URIDate 2023-03-23 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2023-03-23 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2023-03-23 + Details
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