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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
Statement of cash flows [abstract] |  |  |
Profit (Loss) for the year | R$ 2,244,511 | R$ 5,200,583 | R$ 111,229
Adjustments to reconcile net income (loss) to net cash provided by operations: |  |  |
Accrued charges on borrowings and financing | 1,879,116 | 1,938,077 | 2,346,598
Charges on loans and financing granted | (58,728) | (50,239) | (54,777)
Depreciation/ depletion / amortization | 1,519,331 | 1,273,021 | 1,453,335
Equity in results of affiliated companies | (125,715) | (135,706) | (109,111)
Charges on lease liabilities. | 52,607 |  |
Deferred income tax and social contribution | (2,398,400) | (576,895) | 50,128
Provision for tax, social security, labor and civil risks | (164,223) | (34,279) | 10,166
Monetary variations and exchange differences | 853,449 | 1,002,137 | 250,660
Gain/(Loss) of derivative financial instruments |  |  | (28,503)
Contractual agremeent | (131,817) |  |
Eletrobras's compulsory loan |  |  | (755,151)
Proceeds from disposal of fixed and intangible assets | 114,603 | 38,245 | 28,127
Provision (Reversal) for consumption and services | (130,339) | 55,726 | (44,921)
Provision for actuarial liabilities | (20,194) | (20,984) | (36,953)
PIS and COFINS credits | (160,609) | (2,208,462) |
Net gain on sale of a foreign subsidiary |  | (1,164,294) |
Provision for environmental liabilities and decommissioning of assets | 17,110 | (55,247) | (10,051)
Updated shares - Fair value through profit or loss (VJR) | 118,780 | (1,655,813) |
Other provisions | 104,869 | (21,877) | 82,682
Total Adjustments to reconcile net income (loss) to net cash provided by operations | 3,714,351 | 3,583,993 | 3,293,458
Changes in assets and liabilities |  |  |
Trade receivables - third parties | 49,338 | 99,223 | (300,449)
Trade receivables - related parties | (77,271) | 22,071 | 14,449
Inventories | (218,242) | (800,050) | (442,109)
Receivables from related parties/Dividends | 99,276 | 113,800 | 68,224
Recoverable taxes | 14,051 | 238,181 | (100,470)
Judicial deposits | 19,312 | (7,496) | (6,720)
Trade payables | (354,288) | 925,176 | 711,953
Trade payables - Drawee risk | 1,055,546 | 65,766 |
Payroll and related taxes | 36,271 | (1,100) | (3,658)
Taxes in installments - REFIS | 280,413 | (23,806) | 23,775
Payables to related parties | 1,956 | 129,031 | 46,081
Advance from customer | 2,524,826 |  |
Interest paid | (2,039,112) | (2,141,710) | (2,634,931)
Other | (234,548) | 5,026 | (97,752)
Increase (Decrease) in assets and liabilities | 1,157,528 | (1,375,888) | (2,721,607)
Net cash generated by operating activities | 4,871,879 | 2,208,105 | 571,851
Investments / acquisition of shares | (209,832) | (218,840) |
Purchase of property, plant and equipment | (2,214,456) | (1,317,102) | (1,059,481)
Receipt/(Payment) in derivative transactions | (230) | (372) | 30,453
Purchase of intangible assets | (1,427) | (2,200) | (622)
Loans granted to related parties | (101,913) | (101,908) | (49,072)
Loans received from related parties | 23,623 |  | 4,819
Financial investment, net of redeemed amount | 289,213 | (167,773) | 24,679
Cash received by disposal of Usiminas' shares |  | 39,377 |
Net cash received from the sale of a foreign subsidiary |  | 1,670,359 |
Cash used to acquire interest in CBSI | (21,345) |  |
Net cash used in investing activities | (2,236,367) | (98,459) | (1,049,224)
Borrowings and financing raised | 10,068,627 | 2,143,679 | 534,506
Cost of borrowing | (67,362) | (92,287) | (238)
Payment of borrowings | (11,775,093) | (5,019,978) | (1,528,023)
Amortization of leases | (94,727) |  |
Payment of dividends and interests on shareholder's equity | (1,920,309) | (502,002) |
Treasury shares |  | 213,402 |
Net cash used in financing activities | (3,788,864) | (3,257,186) | (993,755)
Exchange rate changes on cash and cash equivalents of foreign subsidiaries | (5,697) | (16,028) | 11,538
Increase (Decrease) in cash and cash equivalents | (1,159,049) | (1,163,568) | (1,459,590)
Cash and cash equivalents at the beginning of the year | 2,248,004 | 3,411,572 | 4,871,162
Cash and cash equivalents at the end of the year | R$ 1,088,955 | R$ 2,248,004 | R$ 3,411,572

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- Definition Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)] + References Reference 1: 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 Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20_b&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20_b&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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