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Consolidated Statements of Cash Flows - BRL (R$) R$ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2020 | Mar. 31, 2019 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Operating activities |  |  |  |  |
Income before income tax | R$ 516,531 | R$ 303,227 | R$ 1,544,109 | R$ 640,728 | R$ 575,507
Adjustments to reconcile income before income taxes |  |  |  |  |
Depreciation of property and equipment and right-of-use assets | 15,878 | 8,102 | 53,080 | 24,470 | 9,338
Amortization of intangible assets | 15,648 | 7,055 | 37,630 | 28,318 | 18,065
Loss on write-off of property, equipment and intangible assets | 3,452 | 112 | 11,245 | 19,915 | 4,491
Expected credit losses on accounts receivable and other financial assets | 21,962 | (180) | 9,410 | 8,220 | 4,347
(Reversal of) Provision for contingencies, net | (387) | 11 | (1,601) | 7,897 | 3,531
Net foreign exchange differences | (19,510) | 1,528 | 3,636 | (25,832) | 36,271
Grant of share-based plan | 23,221 |  | 5,371 |  |
Interest accrued | 20,087 | 16,898 | 86,862 | 64,330 | 8,134
Changes in assets and liabilities |  |  |  |  |
Securities (assets and liabilities) | (6,676,164) | 605,953 | (20,188,931) | (2,929,021) | (958,894)
Derivative financial instruments (assets and liabilities) | 988,979 | 95,830 | 825,719 | (492,024) | (209,030)
Securities trading and intermediation (assets and liabilities) | 3,708,191 | 840,841 | 4,201,246 | 1,969,621 | 1,036,957
Securities purchased (sold) under resale (repurchase) agreements | 46,190 | (1,809,388) | (2,919,480) | (5,635,630) | 262,377
Accounts receivable | 6,197 | 62,708 | (243,893) | (92,809) | (70,589)
Loan operations | (63,520) |  |  |  |
Prepaid expenses | (15,811) | 2,776 | 7,040 | (31,380) | (19,565)
Other assets | 52,295 | 13,173 | (14,548) | (58,964) | (7,917)
Securities sold under repurchase agreements |  |  | 8,997,713 | 6,126,676 | (258,118)
Structured operations certificates | 130,987 |  |  |  |
Accounts payable | (1,616) | (1,482) | 132,235 | 63,000 | 3,163
Social and statutory obligations | (217,971) | (73,134) | 241,033 | 81,253 | 62,274
Tax and social security obligations | (33,554) | (82,429) | (9,223) | 4,463 | (2,459)
Private pension liabilities | 1,395,998 | 33,867 | 3,743,031 | 16,059 |
Other liabilities | 141,012 | (9,598) | 98,497 | 14,524 | (8,901)
Cash from operations | 58,095 | 15,870 | (3,379,819) | (196,186) | 488,982
Income tax paid | (196,585) | (86,579) | (402,574) | (202,443) | (219,446)
Contingencies paid | (234) | (318) | (3,172) | (3,933) | (7,169)
Interest paid | (572) | (3,141) | (28,427) | (54,185) |
Net cash flows from (used in) operating activities | (139,296) | (74,168) | (3,813,992) | (456,747) | 262,367
Investing activities |  |  |  |  |
Acquisition of intangible assets | (19,914) | (8,061) | (88,949) | (53,517) | (20,627)
Acquisition of property and equipment | (20,746) | (11,375) | (72,499) | (83,149) | (30,369)
Acquisition of subsidiaries, net of cash acquired |  |  |  | (10,413) | (404,631)
Net cash flows used in investing activities | (40,660) | (19,436) | (161,448) | (147,079) | (455,627)
Financing activities |  |  |  |  |
Proceeds from borrowings |  |  |  | 325,370 | 826,000
Payments of borrowings and lease liabilities | (26,058) | (32,276) | (123,332) | (689,634) |
Proceeds from issuance of debentures |  |  | 400,000 | 400,000 |
Payments of debentures |  |  | (11,815) |  |
Dividends paid to owners of the parent |  |  | (500,000) | (325,000) | (189,998)
Proceeds from capital contributions, net |  |  | 4,482,002 | 673,294 |
Net subscriptions received (redemptions paid)-non-controllinginterests |  |  |  |  | (45,550)
Transactions with non-controlling interests | 1,844 | (92) | (1,855) | 146 | (2,078)
Dividends paid to non-controlling interests | (3,432) | (490) | (11,143) | (4,090) | (3,858)
Net cash flows from (used in) financing activities | (27,646) | (32,858) | 4,233,857 | 380,086 | 584,516
Net increase (decrease) in cash and cash equivalents | (207,602) | (126,462) | 258,417 | (223,740) | 391,255
Cash and cash equivalents at the beginning of the fiscal year | 887,796 | 626,863 | 626,863 | 835,493 | 440,128
Effects of exchange rate changes on cash and cash equivalents | 31,009 | 70 | 2,516 | 15,110 | 4,110
Cash and cash equivalents at the end of the fiscal year | 711,203 | 500,471 | 887,796 | 626,863 | 835,493
Cash | 249,950 | 224,997 | 109,922 | 68,407 | 153,218
Securities purchased under agreements to resell | 309,053 | 133,028 | 654,057 | 488,809 | 420,958
Interbank certificate deposits | R$ 152,200 | R$ 142,446 | R$ 123,817 | R$ 69,647 | R$ 261,317

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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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- 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 2019-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 14 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_14_f&doctype=Standard -URIDate 2019-03-27 + Details
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