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Consolidated statements of cash flow - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Cash flows from operating activities |  |  |  |
Net profit or loss |  | $ (1,277) | $ 2,234 | $ 16
Adjustments to reconcile net profit or loss to cash flows provided by operating activities: |  |  |  |
Income from equity interests in associates and joint ventures |  | (94) | (446) | (287)
Depreciation of property, plant and equipment |  | 3,016 | 2,551 | 2,816
Amortization of intangible assets |  | 37 | 43 | 51
Depreciation of right-of-use assets |  | 220 | 214 | 201
Retirement of property, plant and equipment and intangible assets and consumption of materials |  | 383 | 375 | 342
Charge on income tax |  | 1,020 | 822 | 699
Net increase in provisions |  | 426 | 139 | 510
Impairment of property, plant and equipment and intangible assets |  | 2,288 | 123 | 115
Effect of changes in exchange rates, interest and others |  | (692) | (73) | 440
Share-based benefit plans |  | 3 | 8 | 6
Other insurance income |  | 0 | 0 | (15)
Result from debt exchange |  | 0 | 0 | (21)
Result from assignment of areas |  | 0 | 0 | (21)
Result from sale of assets |  | 0 | 0 | (57)
Changes in assets and liabilities: |  |  |  |
Trade receivables |  | (178) | (397) | 117
Other receivables |  | (178) | (94) | (241)
Inventories |  | 44 | (232) | (303)
Accounts payable |  | 736 | 600 | (91)
Taxes payables |  | 74 | 112 | (33)
Salaries and social security |  | 231 | 80 | 10
Other liabilities |  | 66 | (14) | (92)
Decrease in provisions due to payment/use |  | (491) | (159) | (81)
Contract assets |  | (12) | 7 | (6)
Contract liabilities |  | 25 | (29) | 56
Dividends received |  | 276 | 94 | 56
Proceeds from collection of profit loss insurance |  | 0 | 1 | 19
Income tax payments |  | (10) | (266) | (5)
Net cash flows from operating activities | [1],[2] | 5,913 | 5,693 | 4,201
Investing activities: |  |  |  |
Acquisition of property, plant and equipment and intangible assets | [3] | (5,673) | (4,006) | (2,448)
Contributions and acquisitions of interests in associates and joint ventures | [3] | (5) | (2) | 0
Loans with related parties, net | [3] | 0 | (18) | 0
Proceeds from sales of financial assets | [3] | 583 | 643 | 406
Payments from purchase of financial assets | [3] | (337) | (740) | (594)
Interest received from financial assets | [3] | 85 | 99 | 41
Proceeds from assignment of areas and sale of assets | [3] | 15 | 8 | 48
Net cash flows used in investing activities | [3] | (5,332) | (4,016) | (2,547)
Financing activities: |  |  |  |
Payments of loans | [3] | (1,396) | (780) | (1,653)
Payments of interest | [3] | (623) | (543) | (615)
Proceeds from loans | [3] | 2,667 | 402 | 963
Account overdraft, net | [3] | (3) | 71 | 8
Repurchase of treasury shares | [3] | 0 | (28) | 0
Payments of leases | [3] | (359) | (341) | (302)
Payments of interest in relation to income tax | [3] | (8) | (8) | (1)
Net cash flows from / (used in) financing activities | [3] | 278 | (1,227) | (1,600)
Effect of changes in exchange rates on cash and cash equivalents |  | (509) | (288) | (93)
Net Increase (Decrease) in cash and cash equivalents |  | 350 | 162 | (39)
Cash and cash equivalents at the beginning of the fiscal year |  | 773 | 611 | 650
Cash and cash equivalents at the end of the fiscal year |  | 1,123 | 773 | 611
Net Increase (Decrease) in cash and cash equivalents |  | $ 350 | $ 162 | $ (39)
[1] | Does not include the effect of changes in exchange rates generated by cash and cash equivalents, which is exposed separately in this statement.
[2] | Includes 193, 175 and 119 for the fiscal year ended December 31, 2023, 2022 and 2021, 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 inflow from interest received, classified as investing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_31&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_e&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 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 -Note Expired 2023-01-01 -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -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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- Definition The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expired 2023-01-01 -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2023-03-23 + Details
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- Definition The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B16_a&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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- Definition Adjustments for increase (decrease) in Other insurance income. + References No definition available. + Details
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- Definition Contributions and acquisitions of interests in associates and joint ventures. + References No definition available. + Details
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