| 3.15 | Cash flow |
| • | Non-cash transaction |
During the year ended December 31, 2017, the Company made the following transactions not involving cash and therefore not reflected in the consolidated statement of cash flows:
| (i) | Forward purchase of property, plant and equipment in the amount of R$105,102. |
| • | Disclosure of interest and dividends |
| (i) | The Company disclosures the dividends and interest on shareholders’ equity received as cash flow from investing activities, with the purpose of avoiding distortions in its cash flows from operation activities. |
| (ii) | Interest received or paid is classified as cash flow from financing activities, as it is considered to refer to the costs of obtaining financial resources. |