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v3.20.1

Consolidated statements of cash flow - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Cash flows from operating activities |  |  |  |
Net (loss) / income |  | $ (33,379) | $ 38,606 | $ 12,672
Adjustments to reconcile net (loss) / income to cash flows provided by operating activities: |  |  |  |
Income from equity interests in associates and joint ventures |  | (7,968) | (4,839) | (1,428)
Depreciation of property, plant and equipment |  | 145,894 | 87,569 | 53,512
Depreciation of right-of-use assets |  | 10,509 |  |
Amortization of intangible assets |  | 2,374 | 1,749 | 838
Retirement of property, plant and equipment and intangible assets and consumption of materials |  | 19,124 | 12,101 | 4,592
Charge on income tax |  | 26,369 | 51,538 | (3,969)
Net increase in provisions |  | 13,090 | (3,422) | 4,924
Impairment / (Recovery) of property, plant and equipment |  | 41,429 | (2,900) | (5,032)
Exchange differences, interest and other |  | (5,939) | (28,611) | 7,611
Share-based benefit plans |  | 493 | 308 | 162
Accrued insurance |  | (498) | (417) | (206)
Result of companies' revaluation |  |  | (11,980) |
Result from the sale of areas |  | (778) |  |
Changes in assets and liabilities: |  |  |  |
Trade receivables |  | (11,833) | (25,912) | (8,073)
Other receivables |  | (13,076) | (9,873) | 895
Inventories |  | 6,726 | 951 | (1,556)
Accounts payable |  | 29,435 | 18,769 | 3,747
Taxes payables |  | (1,145) | 2,615 | 2,550
Salaries and social security |  | 4,534 | 1,904 | 1,065
Other liabilities |  | 803 | (1,178) | (717)
Decrease in provisions included in liabilities due to payment/use |  | (4,862) | (2,652) | (1,388)
Contract assets |  | 445 | (278) | (130)
Contract liabilities |  | 776 | 2,179 | 2,661
Dividends received |  | 811 | 583 | 328
Proceeds from collection of lost profit insurance |  | 758 | 496 |
Income tax payments |  | (6,955) | (2,248) | (1,084)
Net cash flows from operating activities | [1],[2] | 217,137 | 125,058 | 71,974
Investing activities: |  |  |  |
Acquisition of property, plant and equipment and intangible assets |  | (161,455) | (88,293) | (59,618)
Contributions and acquisitions of interests in associates and joint ventures |  | (4,826) | (280) | (891)
Proceeds from sales of financial assets |  | 957 | 7,879 | 4,287
Interests received from financial assets |  | 1,063 | 750 | 980
Payments from business combinations |  |  | (2,307) |
Proceeds from the sale of areas |  | 382 |  |
Net cash flows used in investing activities |  | (163,879) | (82,251) | (55,242)
Financing activities: |  |  |  |
Payment of loans |  | (93,456) | (55,734) | (36,346)
Payments of interests |  | (41,606) | (26,275) | (17,912)
Proceeds from loans |  | 97,351 | 39,673 | 54,719
Repurchase of treasury shares |  | (280) | (120) | (100)
Payments of leases |  | (15,208) |  |
Payment of interests in relation to income tax |  | (583) |  |
Dividends paid |  | (2,300) | (1,200) | (716)
Net cash flows used in financing activities |  | (56,082) | (43,656) | (355)
Translation differences provided by cash and cash equivalents |  | 22,896 | 18,139 | 1,665
Reclassification of assets held for disposal |  |  |  | (61)
Net increase in cash and cash equivalents |  | 20,072 | 17,290 | 17,981
Cash and cash equivalents at the beginning of the fiscal year |  | 46,028 | 28,738 | 10,757
Cash and cash equivalents at the end of the fiscal year |  | 66,100 | 46,028 | 28,738
Net increase in cash and cash equivalents |  | 20,072 | $ 17,290 | $ 17,981
Payment of short term lease and variable charges |  | $ 11,184 |  |
[1] | Does not include exchange differences generated by cash and cash equivalents, which is exposed separately in the statement.
[2] | Includes 11,184 for payment of short-term leases and payments of the variable charge of leases related to the underlying asset return/use.

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- Definition Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20_b&doctype=Standard -URIDate 2019-03-27 + Details
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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 2019-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_45&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_i&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_28&doctype=Standard -URIDate 2019-03-27 + Details
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