TENARIS SA | CIK:0001190723 | 3

  • Filed: 4/30/2018
  • Entity registrant name: TENARIS SA (CIK: 0001190723)
  • Generator: Thunderdome
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1190723/000117184318003182/0001171843-18-003182-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1190723/000117184318003182/ts-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001190723
  • Open this page in separate window: Click

    • ifrs-full:DisclosureOfCashFlowStatementExplanatory

    27
    		 Cash flow disclosures
     
              Year ended December 31,  
    (i)     Changes in working capital   2017     2016     2015  
            Inventories    
    (804,415
    		 )    
    244,720
    		      
    936,402
    		  
            Receivables and prepayments and Current tax assets    
    (6,662
    		 )    
    70,874
    		      
    60,009
    		  
            Trade receivables    
    (259,375
    		 )    
    146,824
    		      
    828,265
    		  
            Other liabilities    
    4,226
    		      
    (79,046
    		 )    
    (123,904
    		 )
            Customer advances    
    17,039
    		      
    (95,112
    		 )    
    1,171
    		  
            Trade payables    
    193,905
    		      
    59,939
    		      
    (327,958
    		 )
                 
    (855,282
    		 )    
    348,199
    		      
    1,373,985
    		  
     
    (ii)
    		     Income tax accruals less payments                        
            Tax accrued    
    (17,136
    		 )    
    41,441
    		      
    244,505
    		  
            Taxes paid    
    (176,853
    		 )    
    (169,520
    		 )    
    (335,585
    		 )
                 
    (193,989
    		 )    
    (128,079
    		 )    
    (91,080
    		 )
     
    (iii)
    		     Interest accruals less payments, net                        
            Interest accrued    
    (20,534
    		 )    
    (43,872
    		 )    
    (11,517
    		 )
            Interest received    
    50,001
    		      
    60,163
    		      
    56,835
    		  
            Interest paid    
    (17,917
    		 )    
    (18,858
    		 )    
    (18,696
    		 )
                 
    11,550
    		      
    (2,567
    		 )    
    26,622
    		  
     
    (iv)
    		     Cash and cash equivalents                        
            Cash at banks, liquidity funds and short - term investments    
    330,221
    		      
    399,900
    		      
    286,547
    		  
            Bank overdrafts    
    (131
    		 )    
    (1,320
    		 )    
    (349
    		 )
                 
    330,090
    		      
    398,580
    		      
    286,198