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v3.23.1

Consolidated statements of cash flow - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Cash flows from operating activities |  |  |  |
Net loss |  | $ 2,234 | $ 16 | $ (1,021)
Adjustments to reconcile net loss to cash flows provided by operating activities: |  |  |  |
Income from equity interests in associates and joint ventures |  | (446) | (287) | (188)
Depreciation of property, plant and equipment |  | 2,551 | 2,816 | 2,460
Amortization of intangible assets |  | 43 | 51 | 48
Depreciation of right-of-use assets |  | 214 | 201 | 254
Retirement of property, plant and equipment and intangible assets and consumption of materials |  | 375 | 342 | 339
Charge on income tax |  | 822 | 699 | 184
Net increase in provisions |  | 139 | 510 | 396
Impairment / (Recovery) of property, plant and equipment and intangible assets, net |  | 123 | 115 | 53
Effect of changes in exchange rates, interest and other |  | (73) | 440 | 224
Share-based benefit plans |  | 8 | 6 | 7
Other insurance income |  | 0 | (15) | (52)
Result from debt exchange |  | 0 | (21) | 29
Result from financial instruments exchange |  | 0 | 0 | (18)
Result from sale of WI of areas |  | 0 | (21) | (192)
Result from sale of assets |  | 0 | (57) | 0
Changes in assets and liabilities: |  |  |  |
Trade receivables |  | (397) | 117 | 414
Other receivables |  | (94) | (241) | 89
Inventories |  | (232) | (303) | 162
Accounts payable |  | 600 | (91) | (490)
Taxes payables |  | 112 | (33) | 27
Salaries and social security |  | 80 | 10 | 90
Other liabilities |  | (14) | (92) | 109
Decrease in provisions included in liabilities due to payment/use |  | (159) | (81) | (33)
Contract assets |  | 7 | (6) | (8)
Contract liabilities |  | (29) | 56 | (22)
Dividends received |  | 94 | 56 | 38
Proceeds from collection of profit loss insurance |  | 1 | 19 | 51
Income tax payments |  | (266) | (5) | (35)
Net cash flows from operating activities | [1],[2] | 5,693 | 4,201 | 2,915
Investing activities: |  |  |  |
Acquisition of property, plant and equipment and intangible assets | [3] | (4,006) | (2,448) | (1,650)
Contributions and acquisitions of interests in associates and joint ventures | [3] | (2) | 0 | 0
Loans with related parties, net | [3] | (18) | 0 | 0
Proceeds from sales of financial assets | [3] | 643 | 406 | 557
Payments from purchase of financial assets | [3] | (740) | (594) | (641)
Interests received from financial assets | [3] | 99 | 41 | 0
Proceeds from sales of WI of areas and assets | [3] | 8 | 48 | 217
Net cash flows used in investing activities | [3] | (4,016) | (2,547) | (1,517)
Financing activities: |  |  |  |
Payments of loans | [3] | (780) | (1,653) | (2,283)
Payments of interests | [3] | (543) | (615) | (873)
Proceeds from loans | [3] | 402 | 963 | 1,803
Account overdraft, net | [3] | 71 | 8 | 2
Repurchase of treasury shares | [3] | (28) | 0 | (6)
Payments of leases | [3] | (341) | (302) | (331)
Payments of interests in relation to income tax | [3] | (8) | (1) | (10)
Net cash flows used in financing activities | [3] | (1,227) | (1,600) | (1,698)
Effect of changes in exchange rates on cash and cash equivalents |  | (288) | (93) | (156)
Net Increase (Decrease) in cash and cash equivalents |  | 162 | (39) | (456)
Cash and cash equivalents at the beginning of the fiscal year |  | 611 | 650 | 1,106
Cash and cash equivalents at the end of the fiscal year |  | 773 | 611 | 650
Net Increase (Decrease) in cash and cash equivalents |  | $ 162 | $ (39) | $ (456)
[1] | Does not include exchange differences generated by cash and cash equivalents, which is exposed separately in this statement.
[2] | Includes 175, 119 and 161 for the fiscal year ended December 31, 2022, 2021 and 2020, respectively, for payment of short-term leases and payments of the variable charge of leases related to the underlying asset performance and/or use.
[3] | The main investing and financing transactions that have not affected cash and cash equivalents correspond to:

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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_14_f&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from interest received, classified as investing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_e&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_c&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_18_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_24_b&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2022-03-24 -Paragraph 39L -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2022-en-b&anchor=para_39L_e&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2023-01-01 -Name IFRS -Number 17 -IssueDate 2022-03-24 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2022-en-r&anchor=para_113_b&doctype=Standard -URIDate 2022-03-24 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2022-03-24 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2022-03-24 + Details
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