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CONSOLIDATED STATEMENTS OF CASH FLOWS - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES |  |  |
Total comprehensive income for the year | $ 23,518,032 | $ 100,640,106 | $ 126,968,096
Reconciliation of total comprehensive income to cash flows provided by operating activities: |  |  |
Depreciation of property, plant and equipment | 60,627,686 | 60,950,789 | 58,299,089
Derivative financial instrument results | 0 | 397,309 | 489,617
Disposal of property, plant and equipment | 1,110,428 | 299,705 | 391,863
Share of loss / (gain) from associates | 30,399 | (280,697) | (128,758)
Increase in provisions | 1,431,427 | 2,415,997 | 3,198,035
Interest expense accrual, net | 24,531,192 | 20,358,571 | 26,134,469
Interest loss / (income) on other financial assets other than cash and cash equivalents | (199,708,381) | (65,945,299) | 11,084,502
Income tax | 20,107,916 | 53,129,735 | 77,262,880
Notes repurchase result | 0 | 3,208,025 | 2,512,565
Allowance for doubtful accounts | 170,614 | 0 | (403,942)
Foreign exchange loss | 241,047,247 | 87,512,022 | 40,242,824
Loss / (Gain) on net monetary position | 49,271,652 | (28,361,551) | (68,008,826)
Changes in assets and liabilities: |  |  |
Trade receivables | (38,881,408) | (24,329,924) | (33,878,919)
Other receivables | (14,626,895) | (20,273,824) | (25,617,265)
Inventories | (5,835,732) | (2,067,563) | (3,628,092)
Trade payables | 29,356,331 | 13,825,512 | 16,383,766
Contract assets | 4,121 | 0 | 582,015
Payroll and social security taxes | 3,389,238 | 3,605,976 | 1,676,488
Taxes payables | 1,630,621 | 965,703 | 2,008,062
Other payables | (215,333) | (100,968) | 98,856
Provisions | (4,648) | (63,054) | (30,365)
Interest paid | (15,787,126) | (17,828,514) | (22,746,890)
Income tax paid | (11,180,071) | (79,993,022) | (26,034,476)
Contract liabilities | 19,584,123 | 2,557,423 | (2,823,138)
Derivative financial instruments payment | 0 | (340,365) | (228,548)
Cash flows provided by operating activities | 189,571,433 | 110,282,092 | 183,803,908
CASH FLOWS USED IN INVESTING ACTIVITIES |  |  |
Additions to property, plant and equipment | (135,082,974) | (78,809,617) | (58,528,419)
Dividends received | 0 | 0 | 1,103,915
Financial assets not considered cash equivalents | (71,345,431) | (46,424,919) | (126,276,690)
Cash flows used in investing activities | (206,428,405) | (125,234,536) | (183,701,194)
CASH FLOWS PROVIDED BY / (USED IN) FINANCING ACTIVITIES |  |  |
Proceeds from loans | 35,743,858 | 19,197,823 | 0
Payments of loans | (10,890,826) | (268,393) | 0
Payments of leases | (200,287) | 0 | 0
Cost of repurchase of notes | 0 | (7,637,322) | (5,820,906)
Cash flows provided by / (used in) financing activities | 24,652,745 | 11,292,108 | (5,820,906)
NET INCREASE / DECREASE IN CASH AND CASH EQUIVALENTS | 7,795,773 | (3,660,336) | (5,718,192)
Cash and cash equivalents at the beginning of the year | 9,307,806 | 26,865,150 | 42,607,202
Foreign exchange gain on Cash and cash equivalents | 1,451,041 | 911,020 | 1,960,408
Monetary results effect on Cash and cash equivalents | (11,955,421) | (14,808,028) | (11,984,268)
Cash and cash equivalents at the end of the year | $ 6,599,199 | $ 9,307,806 | $ 26,865,150

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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
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