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v3.8.0.1

Consolidated statements of cash flow - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Cash flows from operating activities |  |  |  |
Net income (loss) |  | $ 12,672 | $ (28,379) | $ 4,426
Adjustments to reconcile net income (loss) to cash flows provided by operating activities: |  |  |  |
Result on interest in associates and joint ventures |  | (1,428) | (588) | (318)
Depreciation of property, plant and equipment |  | 53,512 | 44,752 | 26,685
Amortization of intangible assets |  | 838 | 717 | 323
Consumption of materials and retirement of property, plant and equipment and intangible assets |  | 4,592 | 5,791 | 3,773
Charge on income tax |  | (3,969) | (1,425) | 24,637
(Recovery) / Impairment of plant and equipment and intangible assets |  | (5,032) | 34,943 | 2,535
Net increase in provisions |  | 4,924 | 6,040 | 3,598
Exchange differences, interest and other | [1] | 7,611 | 3,298 | (13,449)
Share-based benefit plans |  | 162 | 153 | 124
Accrued insurance |  | (206) |  | (1,688)
Income on deconsolidation of subsidiaries |  |  | (1,528) |
Changes in assets and liabilities: |  |  |  |
Trade receivables |  | (8,073) | (16,079) | (8,031)
Other receivables |  | 895 | 5,406 | (6,143)
Inventories |  | (1,686) | 1,469 | 101
Accounts payable |  | 6,408 | (1,133) | 6,676
Taxes payables |  | 2,550 | (1,776) | 4,544
Salaries and social security |  | 1,065 | 784 | 549
Other liabilities |  | (717) | 190 | (465)
Decrease in provisions due to payment/use |  | (1,388) | (1,753) | (1,758)
Dividends received |  | 328 | 420 | 180
Proceeds from collection of lost profit insurance |  |  | 607 | 2,036
Income tax payments |  | (1,084) | (2,726) | (6,931)
Net cash flows from operating activities |  | 71,974 | 49,183 | 41,404
Investing activities: |  |  |  |
Acquisition of property, plant and equipment and intangible assets |  | (59,618) | (64,160) | (63,774)
Contributions and acquisitions of interests in associates and joint ventures |  | (891) | (448) | (163)
Proceeds from sales of financial assets |  | 4,287 | 1,072 |
Acquisition of financial assets |  |  | (3,476) | (324)
Proceeds from collection of damaged property's insurance |  |  | 355 | 212
Interests received from financial assets |  | 980 | 483 |
Net cash flows used in investing activities | [2] | (55,242) | (66,174) | (64,049)
Financing activities: |  |  |  |
Repayment of loans |  | (36,346) | (73,286) | (24,090)
Payments of interest |  | (17,912) | (16,330) | (6,780)
Proceeds from loans |  | 54,719 | 101,322 | 55,158
Repurchase of treasury shares |  | (100) | (50) | (120)
Contributions of non-controlling interests |  |  | 50 |
Dividends paid |  | (716) | (889) | (503)
Net cash flows provided by financing activities | [2] | (355) | 10,817 | 23,665
Translation differences provided by cash and cash equivalents |  | 1,665 | 1,692 | 4,609
Reclassification of assets held for disposal |  | (61) |  |
Deconsolidation of subsidiaries |  |  | (148) |
Net increase (decrease) in cash and cash equivalents |  | 17,981 | (4,630) | 5,629
Cash and cash equivalents at the beginning of year |  | 10,757 | 15,387 | 9,758
Cash and cash equivalents at the end of year |  | 28,738 | 10,757 | 15,387
Net increase (decrease) in cash and cash equivalents |  | $ 17,981 | $ (4,630) | $ 5,629
[1] | Does not include exchange differences generated by cash and cash equivalents, which is exposed separately in the statement.
[2] | The main investing and financing transactions that have not affected cash and cash equivalents correspond to: 2017 2016 2015 Acquisition of property, plant and equipment and concession extension easements not paid 6,019 6,559 6,799 Net increases (decreases) related to hydrocarbon wells abandonment obligation costs (4,913 ) 2,243 (1,281 ) Contributions in joint ventures 19 - - Dividends to collect - 100 100 Increase in investments in financial assets through a decrease in trade receivables and other receivables - 9,918 - Decrease of loans due to "El Orejano" agreement - - 2,373 Contributions of non-controlling interests - - 50

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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 2017-01-01 -Paragraph 17 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_17_c&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_17&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_16&doctype=Standard -URIDate 2017-03-09 + Details
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