| Supplemental cash flow information |
| 35 | Supplemental cash flow information |
| Schedule of supplemental cash flow information |
|
|
|
|
|
| |
2025 |
|
2024 |
|
2023 |
| Total additions to property, plant and equipment (Note 16 (b)) |
291,990 |
|
100,728 |
|
- |
| Total additions to contract assets (Note 13) |
16,684,564 |
|
6,675,914 |
|
6,026,053 |
| Total additions to intangible assets (Note 14 (b)) |
3,207 |
|
2,862,651 |
|
258,473 |
| Items not affecting cash (see breakdown below) |
(3,239,369) |
|
(1,608,619) |
|
(2,293,201) |
| Total additions to intangible assets and contract assets according to statement of cash flows |
13,740,392 |
|
8,030,674 |
|
3,991,325 |
| |
|
|
|
|
|
| Investment and financing operations affecting intangible assets but not cash: |
|
|
|
|
|
| Interest capitalized in the period (Note 13 (a)) |
820,213 |
|
564,302 |
|
638,208 |
| Contractors payable |
2,418,615 |
|
748,088 |
|
419,457 |
| Performance agreements |
- |
|
72,205 |
|
1,001,528 |
| Right of use |
541 |
|
84,048 |
|
108,405 |
| Construction margin (Note 13) |
- |
|
139,976 |
|
125,603 |
| Total |
3,239,369 |
|
1,608,619 |
|
2,293,201 |
In accordance with Technical Pronouncement IAs 7 –
Statement of Cash Flows, the Company has adopted the following accounting policy for the presentation of interest and dividends in the
Statement of Cash Flows (“SCF”):
| · | Interest paid as cash flows from operating
activities, as they represent financial costs associated with the Company’s operating cycle and the maintenance of working capital. |
| · | Dividends received as cash flows from
investing activities, since they constitute returns on equity interests and other investments. |
| · | Dividends and interest on equity paid
as cash flows from financing activities, as they represent remuneration to shareholders related to the Company’s capital structure. |
The choice of this accounting policy was made based on
the relevance of the information to the users of the financial statements and the pursuit of consistency with the economic nature of the
transactions and with market practices.
The Company will maintain this policy consistently in
subsequent periods, unless there is a material change in operations or in applicable accounting standards that would justify a revision.
|