| Summary of financial income and expenses |
The details of financial income and expenses are as follows:
|
|
12/31/2024 |
|
|
12/31/2023 |
|
|
12/31/2022 |
|
|
Cost of gross debt |
|
|
|
|
|
|
|
|
|
Interest on debt (i) |
(5,767,426 |
) |
|
(4,267,829 |
) |
|
(4,464,754 |
) |
|
Monetary and exchange rate variation (i) |
(5,795,089 |
) |
|
1,921,632 |
|
|
549,682 |
|
|
Derivatives and fair value measurement |
3,787,479 |
|
|
(2,684,111 |
) |
|
(4,203,149 |
) |
|
Amortization of borrowing costs |
(113,136 |
) |
|
(64,588 |
) |
|
(244,344 |
) |
|
Guarantees and warranties |
(36,079 |
) |
|
(38,773 |
) |
|
(41,505 |
) |
|
|
(7,924,251 |
) |
|
(5,133,669 |
) |
|
(8,404,070 |
) |
|
Income from financial investments and exchange rate in cash and cash equivalents |
1,975,811 |
|
|
2,057,369 |
|
|
1,788,477 |
|
|
Changes in fair value of investments in listed entities |
— |
|
|
(3,147,031 |
) |
|
3,385,047 |
|
|
|
1,975,811 |
|
|
(1,089,662 |
) |
|
5,173,524 |
|
|
|
|
|
|
|
|
|
|
|
|
Cost of debt, net |
(5,948,440 |
) |
|
(6,223,331 |
) |
|
(3,230,546 |
) |
|
|
|
|
|
|
|
|
|
|
|
Other charges and monetary variations |
|
|
|
|
|
|
|
|
|
Interest on other receivables |
464,883 |
|
|
450,478 |
|
|
355,634 |
|
|
Update of other financial assets |
— |
|
|
1,777 |
|
|
(1,405 |
) |
|
Monetary variation on leases and concessions agreements |
(387,044 |
) |
|
(514,236 |
) |
|
(417,703 |
) |
|
Interest on leases |
(641,144 |
) |
|
(444,850 |
) |
|
(374,177 |
) |
|
Interest on shareholders' equity |
(44,464 |
) |
|
(46,212 |
) |
|
33,134 |
|
|
Interest on contingencies and contracts |
(605,231 |
) |
|
(781,087 |
) |
|
(593,144 |
) |
|
Interest on sectoral assets and liabilities |
(88,170 |
) |
|
(97,845 |
) |
|
(36,670 |
) |
|
Bank charges and other (i) |
155,624 |
|
|
(107,747 |
) |
|
(145,200 |
) |
|
Foreign exchange, net |
(1,655,731 |
) |
|
(133,974 |
) |
|
(747,859 |
) |
|
|
(2,801,277 |
) |
|
(1,673,696 |
) |
|
(1,927,390 |
) |
|
|
|
|
|
|
|
|
|
|
|
Financial result, net |
(8,749,717 |
) |
|
(7,897,027 |
) |
|
(5,157,936 |
) |
|
|
|
|
|
|
|
|
|
|
|
Reconciliation |
|
|
|
|
|
|
|
|
|
Finance expenses |
(7,637,116 |
) |
|
(11,337,430 |
) |
|
(4,706,535 |
) |
|
Finance income |
2,655,899 |
|
|
3,028,134 |
|
|
5,777,521 |
|
|
Exchange variation, net |
(5,741,359 |
) |
|
1,777,438 |
|
|
260,746 |
|
|
Derivatives |
1,972,859 |
|
|
(1,365,169 |
) |
|
(6,489,668 |
) |
|
Financial result, net |
(8,749,717 |
) |
|
(7,897,027 |
) |
|
(5,157,936 |
) |
|
|
| (i) |
On December 9, 2024, the indirect subsidiary Comgás, based on Technical Note No. SEI-0048454038 issued by Arsesp and the right guaranteed under its current Concession Contract, revised the measurement of its estimate of the indemnifiable financial asset, impacting the way in which the indemnity is recognized. This change in estimate had a greater impact on the financial result, as well as less significant impacts on the “Net operating revenue” and “Other assets” headings. |
|