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CONSOLIDATED STATEMENTS OF CASH FLOWS - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Cash flows provided by operating activities |  |  |
Total comprehensive income / (loss) for the year | $ 2,793,266 | $ 930,678 | $ (172,109)
Reconciliation of total comprehensive income / (loss) to cash flows provided by operating activities: |  |  |
Depreciation of property, plant and equipment | 358,420 | 286,798 | 261,393
Disposal of property, plant and equipment | 7,814 | 7,201 | 8,481
Share of profit from associates | (190) | (1,522) | (254)
Increase in provisions | 128,136 | 98,833 | 46,202
Interest expense accrual | 400,947 | 392,372 | 287,290
Interest income on other financial assets other than cash and cash equivalents | (78,592) | (37,616) | (47,174)
Income tax | 1,355,030 | 489,304 | (113,553)
Acquisition of the Rights of the Arbitration Proceeding (Note 16.a) | 0 | 0 | 324,390
Derivative financial instrument results | 0 | 8,933 | (128,525)
Foreign exchange loss | 208,256 | 623,757 | 948,456
Doubtful accounts | (12,055) | 20,546 | 0
Changes in assets and liabilities: |  |  |
Other financial assets at fair value through profit or loss | 0 | 0 | (19,856)
Trade receivables | (933,043) | (524,014) | (474,352)
Other receivables | (253,686) | (227,569) | (120,299)
Inventories | 10,867 | (108,411) | 20,679
Trade payables | 329,675 | 487,238 | (86,502)
Payroll and social security taxes | 66,348 | 51,927 | 35,249
Taxes payables | 7,396 | (33,368) | 48,391
Income tax | (73,315) | (39,189) | 321
Other payables | 29,731 | (37,131) | (195)
Provisions | (153,220) | (27,986) | (45,963)
Interest paid | (182,131) | (324,869) | (230,031)
Income tax paid | (515,423) | (10,529) | (10,517)
Derivative financial instruments | 0 | 118,490 | (44,009)
Advances from customers | 28,340 | (6,359) | (20,478)
Cash flows provided by operating activities | 3,522,571 | 2,137,514 | 467,035
Cash flows used in investing activities |  |  |
Additions to property, plant and equipment | (1,308,560) | (596,109) | (401,980)
Financial assets not considered cash equivalents | (1,221,342) | 61,436 | 173,698
Cash flows used in investing activities | (2,529,902) | (534,673) | (228,282)
Cash flows used in financing activities |  |  |
Payment of loans | (40,433) | (916,490) | (294,556)
Dividends paid to the Company's shareholders | 0 | (99,734) | 0
Dividends paid to non-controlling interest | (4) | 0 | 0
Cash flows used in financing activities | (40,437) | (1,016,224) | (294,556)
NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS | 952,232 | 586,617 | (55,803)
Cash and cash equivalents at the beginning of the year | 1,555,089 | 872,537 | 789,420
Foreign exchange gains on Cash and cash equivalents | 145,482 | 95,935 | 138,920
Cash and cash equivalents at the end of the year | $ 2,652,803 | $ 1,555,089 | $ 872,537

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- Definition Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 20 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_20_a&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_20_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_20&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_20_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_45&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B13_a&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_i&doctype=Standard -URIDate 2017-03-09 + 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 2017-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_28&doctype=Standard -URIDate 2017-03-09 + Details
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