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Consolidated Statements of Cash Flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Statement of cash flows [abstract] |  |  |
Net income for the year | R$ 4,292,618 | R$ 2,244,511 | R$ 5,200,583
Adjustments to reconcile net income to net cash provided by operations: |  |  |
Accrued charges on borrowings and financing | 1,909,546 | 1,879,116 | 1,938,077
Charges on loans and financing granted | (32,684) | (58,728) | (50,239)
Depreciation/ depletion / amortization | 2,522,063 | 1,519,331 | 1,273,021
Equity in results of affiliated companies | (71,755) | (125,715) | (135,706)
Charges on lease liabilities. | 54,236 | 52,607 |
Deferred income tax and social contribution | (1,426,696) | (2,398,400) | (576,895)
Provision for tax, social security, labor and civil risks | 4,405 | (164,223) | (34,279)
Monetary variations and exchange differences | 2,010,056 | 853,449 | 1,002,137
Contractual agreement |  | (131,817) |
Proceeds from disposal of fixed and intangible assets | 12,998 | 114,603 | 38,245
Provision (Reversal) for consumption and services | (29,057) | (130,339) | 55,726
Provision for actuarial liabilities | (24,019) | (20,194) | (20,984)
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 | 10,388 | 17,110 | (55,247)
Unrealized loss (gains) on shares - Fair value through profit or loss | (1,203,068) | 118,780 | (1,655,813)
Receivables by indemnity | (517,183) |  |
Other provisions | (7,651) | 104,869 | (21,877)
Total Adjustments to reconcile net income to net cash provided by operations | 7,504,197 | 3,714,351 | 3,583,993
Changes in assets and liabilities |  |  |
Trade receivables - third parties | (594,731) | 49,338 | 99,223
Trade receivables - related parties | 49,412 | (77,271) | 22,071
Inventories | 755,571 | (218,242) | (800,050)
Receivables from related parties/Dividends | 90,306 | 99,276 | 113,800
Recoverable taxes | 865,984 | 14,051 | 238,181
Judicial deposits | 50,028 | 19,312 | (7,496)
Trade payables | 2,103,283 | (354,288) | 925,176
Trade payables - Drawee risk | (497,451) | 1,055,546 | 65,766
Payroll and related taxes | (43,649) | 36,271 | (1,100)
Taxes in installments - REFIS | 1,654,135 | 280,413 | (23,806)
Payables to related parties | 12,019 | 1,956 | 129,031
Advances from customer | (10,011) | 2,524,826 |
Interest paid | (1,922,130) | (2,039,112) | (2,141,710)
Derivative instrument cash settlement | (299,585) |  |
Others | (140,504) | (234,548) | 5,026
Increase (decrease) in assets and liabilities | 2,072,677 | 1,157,528 | (1,375,888)
Net cash provided by operating activities | 9,576,874 | 4,871,879 | 2,208,105
Investments / acquisition of shares | (132,197) | (209,832) | (218,840)
Purchase of property, plant and equipment | (1,683,839) | (2,214,456) | (1,317,102)
Receipt/(Payment) in derivative transactions |  | (230) | (372)
Purchase of intangible assets |  | (1,427) | (2,200)
Loans granted to related parties | (101,631) | (101,913) | (101,908)
Loans received from related parties | 14,584 | 23,623 |
Financial investment, net of redeemed amount | 39,428 | 289,213 | (167,773)
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 | (1,863,655) | (2,236,367) | (98,459)
New borrowings and financing | 8,085,902 | 10,068,627 | 2,143,679
Cost of transaction | (39,174) | (67,362) | (92,287)
Repayment of borrowings | (6,448,658) | (11,775,093) | (5,019,978)
Amortization of leases | (103,648) | (94,727) |
Payment of dividends and interests on net equity | (309,350) | (1,920,309) | (502,002)
Treasury shares |  |  | 213,402
Net cash provided by (used in) financing activities | 1,185,072 | (3,788,864) | (3,257,186)
Exchange rate changes on cash and cash equivalents of foreign subsidiaries | (42,660) | (5,697) | (16,028)
Increase (decrease) in cash and cash equivalents | 8,855,631 | (1,159,049) | (1,163,568)
Cash and cash equivalents at the beginning of the year | 1,088,955 | 2,248,004 | 3,411,572
Cash and cash equivalents at the end of the year | R$ 9,944,586 | R$ 1,088,955 | R$ 2,248,004

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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 2020-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_20_b&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The increase in existing other provisions. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2020-01-01 -Paragraph 84 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=37&code=ifrs-tx-2020-en-r&anchor=para_84_b&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 35I -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35I_b&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of interest expense on lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph 53 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_53_b&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16_c&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 21 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_21&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 17 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17_c&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 42A -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_42A&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 42B -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_42B&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2020-01-01 + Details
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- Definition The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17&doctype=Standard -URIDate 2020-01-01 + Details
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