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CONSOLIDATED STATEMENTS OF CASH FLOWS - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Cash flows from operating activities |  |  |
Net income (loss) for the year | R$ 1,216,887 | R$ 2,326,382 | R$ (338,667)
Adjustments to reconcile net income for the year to net cash provided by operating activities |  |  |
Depreciation and amortization | 2,074,295 | 1,891,814 | 2,092,551
Impairment of Assets |  |  | 1,114,807
Equity method investees | 17,050 | (10,141) | 34,597
Exchange variation, net | 247,555 | 322,621 | 4,057
(Gains) Losses on financial instruments, net | 15,118 | (32,092) | 9,441
Post-employment benefits | 165,487 | 189,603 | 192,724
Stock based compensation | 43,895 | 41,186 | 35,576
Income tax | 457,833 | (168,951) | 295,391
Losses (Gains) on disposal of property, plant and equipment | 2,129 | (41,109) | (69,510)
Results in operations with subsidiaries |  | 414,507 | 721,682
Impairment of financial assets | 21,044 | 9,914 | 18,342
Provision for tax, labor and civil claims | 38,417 | (56,409) | (110,281)
Tax credits recovery | (402,499) |  |
Reversal of contingent liabilities, net |  |  | (929,711)
Interest income on short-term investments | (72,784) | (49,745) | (75,387)
Interest expense on loans | 938,120 | 1,177,686 | 1,323,448
Reversal of monetary update of contingent liabilities, net |  |  | (369,819)
Interest on loans with related parties | (4,767) | (545) | (95)
Provision (Reversal) for net realisable value adjustment in inventory | 24,665 | 8,228 | (20,195)
Cash flows from operations before changes in working capital | 4,782,445 | 6,022,949 | 3,928,951
Changes in assets and liabilities |  |  |
Decrease (Increase) in trade accounts receivable | 656,831 | 71,631 | (54,690)
Decrease (Increase) in inventories | 1,556,713 | (2,427,473) | (1,269,455)
Increase (Decrease) in trade accounts payable | (642,699) | 900,388 | 800,164
Decrease (Increase) in other receivables | 146,825 | (118,988) | (371,745)
Decrease in other payables | (462,906) | (1,160,626) | (56,909)
Dividends from joint ventures | 44,037 | 55,357 | 40,644
Purchases of trading securities | (3,676,744) | (1,512,123) | (2,390,104)
Proceeds from maturities and sales of trading securities | 521,616 | 1,629,595 | 2,905,411
Cash provided by operating activities | 2,926,118 | 3,460,710 | 3,532,267
Interest paid on loans and financing | (945,027) | (1,162,364) | (1,330,116)
Interest paid on lease liabilities | (83,620) |  |
Income and social contributions taxes paid | (254,679) | (298,663) | (126,023)
Net cash provided by operating activities | 1,642,792 | 1,999,683 | 2,076,128
Cash flows from investing activities |  |  |
Purchases of property, plant and equipment | (1,746,600) | (1,194,934) | (873,329)
Proceeds from sales of property, plant and equipment, investments and other intangibles | 21,805 | 4,021,251 | 554,457
Purchases of other intangibles | (100,313) | (67,388) | (37,939)
Advance for future investment in joint venture | (94,687) | (375,456) |
Capital decrease (increase) in joint venture | 20,344 |  | (178,670)
Net cash (used) provided by investing activities | (1,899,451) | 2,383,473 | (535,481)
Cash flows from financing activities |  |  |
Purchase of treasury shares |  | (243,396) |
Dividends and interest on capital paid | (484,173) | (599,099) | (86,386)
Proceeds from loans and financing | 5,585,573 | 2,560,789 | 3,265,860
Repayment of loans and financing | (4,885,083) | (6,000,433) | (7,241,401)
Leasing payment | (161,824) |  |
Intercompany loans, net | (64,089) | 25,755 | 5,797
Net cash used in financing activities | (9,596) | (4,256,384) | (4,056,130)
Exchange variation on cash and cash equivalents | 17,763 | 208,034 | 7,438
(Decrease) Increase in cash and cash equivalents | (248,492) | 334,806 | (2,508,045)
Cash and cash equivalents at beginning of year | 2,890,144 | 2,555,338 | 5,063,383
Cash and cash equivalents at end of year | R$ 2,641,652 | R$ 2,890,144 | R$ 2,555,338

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- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_10&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 50 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_50_d&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash from (used in) the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash inflow (outflow) from the entity's operations before changes in working capital. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash outflow for dividends paid by the entity, classified as financing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_31&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_31&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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- 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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- Definition The increase (decrease) in cash and cash equivalents. [Refer: Cash and 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 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_31&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_17_e&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 17 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_17_b&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 17 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_17_c&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash inflow from the disposal 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 2019-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_16&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_18_b&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_24_b&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28_b&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2019-01-01 -Paragraph 39L -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2019-en-b&anchor=para_39L_e&doctype=Standard -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23&doctype=Standard -URIDate 2019-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2019-03-27 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2021-01-01 -Name IFRS -Number 17 -IssueDate 2019-01-01 -Paragraph 113 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_113_b&doctype=Standard -URIDate 2019-03-27 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 81A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2019-03-27 + Details
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