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CONSOLIDATED STATEMENTS OF CASH FLOWS - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Cash flows from operating activities |  |  |
Net income for the year | R$ 7,536,983 | R$ 11,479,552 | R$ 15,558,938
Adjustments to reconcile net income for the year to net cash provided by operating activities |  |  |
Depreciation and amortization | 3,047,212 | 2,866,699 | 2,658,561
Equity in earnings of unconsolidated companies | (827,606) | (1,151,827) | (563,158)
Exchange variation, net | 850,375 | 974,709 | 108,373
Losses (Gains) on derivative financial instruments, net | 14,979 | (39,079) | (17,928)
Post-employment benefits | 235,977 | 246,958 | 255,477
Long-term incentive plans | 157,979 | 104,714 | 65,289
Income tax | 1,809,622 | 4,379,475 | 4,713,630
Gain (Loss) on disposal of property, plant and equipment | 27,525 | (25,579) | (77,417)
Results in operations with subsidiary and joint ventures |  |  | 162,913
Impairment (Reversal) of financial assets | 10,728 | 81 | (357)
Provision (reversal) of tax, civil, labor and environmental liabilities, net | 160,245 | 295,021 | 125,641
Tax credits recovery | (1,098,218) |  | (1,182,082)
Interest income on short-term investments | (481,624) | (309,782) | (170,671)
Interest expense on loans | 840,069 | 964,607 | 1,059,841
Interest expense on leases liabilities | 127,787 | 88,370 | 68,789
Interest on loans with related parties |  | 199 | (6,089)
Provision (Reversal) for net realizable value adjustment in inventory, net | 12,036 | 43,843 | (2,812)
Cash flows from operations before changes in working capital | 12,424,069 | 19,917,961 | 22,756,938
Changes in assets and liabilities |  |  |
(Increase) Decrease in trade accounts receivable | (294,509) | 290,579 | (1,614,047)
Decrease (Increase) in inventories | 1,305,424 | (2,039,135) | (7,704,329)
(Decrease) Increase in trade accounts payable | (355,416) | (995,598) | 2,534,329
(Increase) Decrease in other receivables | (107,171) | (284,826) | 290,658
Decrease in other payables | (434,100) | (1,597,602) | (386,447)
Dividends from associates and joint ventures | 461,292 | 425,493 | 117,438
Purchases of short-term investments | (7,223,644) | (3,588,529) | (3,010,084)
Proceeds from maturities and sales of short-term investments | 7,908,990 | 3,434,859 | 3,595,212
Cash provided by operating activities | 13,684,935 | 15,563,202 | 16,579,668
Interest paid on loans and financing | (858,301) | (968,851) | (1,100,826)
Interest paid on lease liabilities | (127,787) | (88,370) | (68,789)
Income and social contribution taxes paid | (1,560,137) | (3,355,643) | (2,893,120)
Net cash provided by operating activities | 11,138,710 | 11,150,338 | 12,516,933
Cash flows from investing activities |  |  |
Purchases of property, plant and equipment | (5,209,128) | (4,291,873) | (3,026,023)
Proceeds from sales of property, plant and equipment, investments and other intangibles | 40,661 | 48,322 | 82,635
Additions in other intangibles | (127,195) | (189,382) | (166,310)
Shares repurchase from joint venture | 47,006 |  |
Capital (increase) decrease in associate and joint venture | (524,185) | (26,751) | 113,595
Net cash used by investing activities | (5,772,841) | (4,459,684) | (2,996,103)
Cash flows from financing activities |  |  |
Acquisition of interest in subsidiary |  | (46,153) |
Purchases of Treasury stocks |  | (1,073,124) |
Dividends and interest on capital paid | (2,683,328) | (5,891,690) | (5,339,426)
Proceeds from loans and financing | 1,776,684 | 2,263,311 | 609,703
Payment of loans and financing | (2,830,684) | (3,201,126) | (5,116,621)
Leasing payment | (388,202) | (310,226) | (275,854)
Intercompany loans, net | 102 | 2,721 | 139,556
Net cash used in financing activities | (4,125,428) | (8,256,287) | (9,982,642)
Exchange variation on cash and cash equivalents | (710,659) | (119,158) | 5,262
Increase (Decrease) in cash and cash equivalents | 529,782 | (1,684,791) | (456,550)
Cash and cash equivalents at beginning of year | 2,475,863 | 4,160,654 | 4,617,204
Cash and cash equivalents at end of year | R$ 3,005,645 | R$ 2,475,863 | R$ 4,160,654

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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 2023-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + 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 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 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 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 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 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_28&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_14_f&doctype=Standard -URIDate 2023-03-23 + 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 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 inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_d&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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