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Consolidated Statements of Cash Flows - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
OPERATING ACTIVITIES |  |  |
Consolidated net income | $ 960 | $ 199 | $ 885
Discontinued operations | 47 | 80 | 483
Net income from continuing operations | 913 | 119 | 402
Adjustments for: |  |  |
Depreciation and amortization of assets | 1,250 | 1,190 | 1,072
Impairment losses of longed-lived assets | 122 | 43 | 442
Share of profit of equity accounted investments | (93) | (98) | (30)
Results on sale of associates, fixed assets and others | (172) | (41) | (120)
Financial expense, financial income and other financial items, net | 934 | 523 | 333
Income taxes | 67 | 1,204 | 168
Decrease (increase) in working capital, excluding income taxes | 231 | 192 | (390)
Cash flows provided by operating activities from continuing operations | 3,252 | 3,132 | 1,877
Interest paid | (621) | (549) | (493)
Income taxes paid | (878) | (515) | (136)
Net cash flows provided by operating activities from continuing operations | 1,753 | 2,068 | 1,248
Net cash flows provided by operating activities from discontinued operations | 141 | 154 | 120
Net cash flows provided by operating activities after interest and income taxes | 1,894 | 2,222 | 1,368
INVESTING ACTIVITIES |  |  |
Investment in property, machinery and equipment, net | (1,000) | (865) | (755)
Investment in intangible assets, net | (296) | (207) | (151)
Disposal (acquisition) of subsidiaries and associates, net | 1,020 | (189) | 341
Non-current assets and others, net | 35 | 22 | (14)
Cash flows used in investing activities from continuing operations | (241) | (1,239) | (579)
Net cash flows used in investing activities from discontinued operations | (87) | (83) | (61)
Net cash flows used in investing activities | (328) | (1,322) | (640)
FINANCING ACTIVITIES |  |  |
Proceeds from new debt instruments | 5,048 | 2,938 | 2,006
Debt repayments | (5,497) | (3,840) | (2,420)
Issuance of subordinated notes |  | 992 |
Other financial obligations, net | (292) | (274) | (197)
Own shares repurchase program |  |  | (111)
Dividends paid | (90) |  |
Shares in trust for future deliveries under share-based compensation | (52) | (45) | (36)
Changes in non-controlling interests | (2) | (62) | (14)
Derivative financial instruments | (37) | (189) | 34
Coupons on subordinated notes | (143) | (120) | (51)
Non-current liabilities, net | (188) | (101) | (172)
Net cash flows used in financing activities | (1,253) | (701) | (961)
Increase (decrease) in cash and cash equivalents from continuing operations | 259 | 128 | (292)
Increase in cash and cash equivalents from discontinued operations | 54 | 71 | 59
Foreign currency translation effect on cash | (73) | (70) | 115
Cash and cash equivalents at beginning of period | 624 | 495 | 613
CASH AND CASH EQUIVALENTS AT END OF PERIOD | 864 | 624 | 495
Changes in working capital, excluding income taxes: |  |  |
Trade accounts receivable | 56 | (27) | (208)
Other accounts receivable and other assets | (45) | 21 | (23)
Inventories | 196 | 68 | (464)
Trade accounts payable | 159 | (45) | 290
Other accounts payable and accrued expenses | (135) | 175 | 15
Decrease (increase) in working capital, excluding income taxes | $ 231 | $ 192 | $ (390)

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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 2024-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_c&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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