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Consolidated statement of cash flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Cash flows from operating activities |  |  |
Profit before income taxes | R$ 6,250,876 | R$ 1,990,961 | R$ 3,661,948
Adjustments for: |  |  |
Depreciation and amortization | 2,504,384 | 2,340,854 | 2,287,877
Lease and concession (reversal) provision |  | (379,636) |
Interest in earnings of associates | (130,225) | (28,801) | (1,231)
Interest in earnings of joint ventures | (4,590,631) | (583,001) | (1,131,406)
(Gain) loss on disposed assets | (7,295) | (30,610) | 36,045
Share-based payment | 53,131 | 272,692 | 101,283
Legal proceedings provision | 263,945 | 27,437 | 102,811
Interest and exchange, net | 2,911,179 | 2,111,772 | 2,125,655
Sector financial assets and liabilities, net | 246,100 | 337,620 |
Deferred revenue |  | (6,325) | (8,271)
Provisions for employee benefits | 358,053 | 161,042 | 229,812
Allowance for expected credit losses | (2,813) | 32,098 | 6,630
Disposal of credit rights |  | 68,311 | (410,000)
Recovering tax credits | (648,315) | (132,399) | (165,398)
Loss in energy derivative operations | 58,701 |  |
Change in fair value of investment property | (17,116) |  |
Gain in a bargain purchase | (416,268) |  |
Other | (23,731) | 436,260 | (109,423)
Cash flows from operating activities before changes in working capital | 6,809,975 | 6,618,275 | 6,726,332
Changes in: |  |  |
Trade receivables | (404,016) | 67,291 | (145,933)
Inventories | (245,174) | (117,166) | (90,880)
Other current tax, net | 155,712 | 74,949 | 179,622
Income tax | (950,401) | (868,234) | (407,477)
Related parties, net | (111,149) | 572,601 | 22,827
Trade payables | 591,975 | 167,019 | 383,459
Employee benefits | (150,087) | (170,133) | (198,312)
Provision for legal proceedings | (131,260) | (212,699) | (187,292)
Other financial liabilities | 50,856 | (91,935) | 26,525
Judicial deposits | (58,608) | (23,493) | (62,727)
Discontinued operation |  |  | (17,615)
Cash received (paid) on disposal of credit rights |  | (31,857) | 410,000
Tax losses acquired | (208,118) |  |
Post-employment benefits | (34,004) | (37,444) | (39,387)
Other assets and liabilities, net |  | (238,320) | (301,931)
Concessions payable | (168,510) | (51,947) | (474)
Changes in working capital | (1,662,784) | (961,368) | (429,595)
Net cash from operating activities | 5,147,191 | 5,656,907 | 6,296,737
Cash flows from investing activities |  |  |
Capital contribution in associates | (417,216) | (1,142) | (31,113)
Acquisition of subsidiary, net of cash acquired | (592,733) | (94,631) | (9,837)
(Purchase) sale of marketable securities | (514,459) | (483,574) | 1,230,431
Restricted cash | 26,313 | 124,330 | (31,439)
Dividends received from associates | 16,426 | 13,165 | 17,690
Dividends received from joint ventures | 819,729 | 1,852 | 1,462,625
Other financial assets | (14,168) | 11 | (17,022)
Acquisition of property, plant and equipment, intangible assets and contract assets | (4,774,839) | (4,034,688) | (2,762,937)
Net cash from sale of discontinued operations |  |  | 432
Acquisition of associates shares |  | (51,299) |
Cash received on sale of fixed assets, and intangible assets | 3,090 | 3,045 | 10,578
Other | 1,025 | (194) |
Net cash used in investing activities | (5,446,832) | (4,523,125) | (130,592)
Cash flows from financing activities |  |  |
Loans, borrowings and debentures raised | 12,548,547 | 10,336,257 | 9,352,123
Repayment of principal on loans, borrowings and debentures | (9,925,067) | (3,397,060) | (4,422,026)
Payment of interest on loans, borrowings and debentures | (2,321,868) | (1,782,976) | (1,384,184)
Payment of derivative financial instruments | (647,168) | (61,716) | (126,986)
Receipt of derivative financial instruments | 4,325,918 | 1,383,411 | 251,545
Payment of non-debt related derivative financial instruments | (227,012) | (101,461) |
Receipt of non-debt related derivative financial instruments | 197,679 | 106,519 |
Repayment of principal on lease liabilities | (461,040) | (5,424,917) | (423,283)
Payment of interest on leases | (165,301) | (500,922) | (249,325)
Cash contribution from non-controlling interest | 2,252,306 | 4,397,772 | 453,082
Payments to redeem entity’s shares and acquisition of treasury shares | (26,101) | (495,048) | (1,141,302)
Transactions with non-controlling interests | 69,155 | 65,478 | 1,192
Acquisition of non-controlling interests | (698,147) | (269,977) | (3,086,642)
Dividends paid | (2,558,886) | (546,302) | (738,152)
Discontinued operation |  |  | 1,543
Payment of share-based compensation | (45,024) | (22,804) | (45,961)
Other | 1,397 |  |
Net cash from (used in) financing activities | 2,319,388 | 3,686,254 | (1,558,376)
Net increase in cash and cash equivalents | 2,019,747 | 4,820,036 | 4,607,769
Cash and cash equivalents at beginning of year | 13,642,918 | 8,472,274 | 3,621,798
Effect of foreign exchange rate changes | 511,465 | 350,608 | 242,707
Cash and cash equivalents at end of year | 16,174,130 | 13,642,918 | 8,472,274
Additional information |  |  |
Income tax paid | R$ 462,120 | R$ 592,243 | R$ 287,451

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- Definition The cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2021-01-01 -Paragraph 33 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_c&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2021-01-01 -Paragraph 33 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_c&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -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-2021-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A__IAS07_IE_A_TI -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 39 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_39&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_31&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_25&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_28&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash flows from income taxes paid or refunded. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in cash and cash equivalents before 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 2021-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_45&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in working capital. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow for interest paid, classified as financing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_31&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 21 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_21&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17_e&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 17 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_b&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2021-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2021-03-24 + Details
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