Derivative financial instruments and hedging transactions (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Derivative Financial Instruments And Hedging Transactions |
|
| Schedule of financial position and income statement |
| Schedule of
financial position and income statement |
|
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|
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|
|
|
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| Transactions |
|
Currency/ Index |
|
Financing |
|
Notional Value |
|
Fair Value of Asset Position |
|
Fair Value of Liability Position |
|
Accumulated Gain / (Loss) on Derivatives - Swap |
|
Gain / (Loss) on 2025 Derivatives - Swap |
|
Gain / (Loss) on Fair value on the hedged item |
| |
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|
|
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|
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|
|
|
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|
|
| 1 |
|
Yen |
|
Cross-currency swap |
|
36,787,581 |
|
1,100,600 |
|
1,319,343 |
|
(218,743) |
|
(362,310) |
|
60,501 |
| 2 |
|
Euro |
|
Cross currency swap |
|
220,000 |
|
1,469,888 |
|
1,495,813 |
|
(25,925) |
|
(91,746) |
|
(34,631) |
| 3 |
|
Dollar |
|
Cross-currency swap |
|
761,261 |
|
4,233,926 |
|
4,505,803 |
|
(271,877) |
|
(527,372) |
|
(47,666) |
| Total |
|
|
|
|
|
|
|
6,804,414 |
|
7,320,959 |
|
(516,545) |
|
(981,428) |
|
(21,796) |
The effect of the fair value hedge on the statements
of financial position and income statement as of December 31, 2024 is shown below:
| Transactions |
|
Currency/ Index |
|
Financing |
|
Notional Value |
|
Fair Value of Asset Position |
|
Fair Value of Liability Position |
|
Accumulated Gain / (Loss) on Derivatives - Swap |
|
Gain / (Loss) on 2025 Derivatives - Swap |
|
Gain / (Loss) on Fair value on the hedged item |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
|
Yen |
|
Cross-currency swap |
|
36,787,581 |
|
1,487,655 |
|
1,462,965 |
|
24,690 |
|
24,690 |
|
(34,388) |
|
| Schedule of cash flow hedge |
| Schedule of cash flow hedge |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Transactions |
|
Currency/ Index |
|
Financing |
|
Notional Value |
|
Fair Value of Asset Position |
|
Fair Value of Liability Position |
|
Accumulated Gain / (Loss) on Derivatives - Swap |
|
Gain / (Loss) on 2025 Derivatives - Swap |
|
OCI Gain / (Loss) |
|
Amounts reclassified from OCI to profit or loss (*) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
|
US$ |
|
Cross-currency swap |
303,978 |
|
1,886,418 |
|
1,843,668 |
|
42,750 |
|
42,750 |
|
42,750 |
|
- |
| Total |
|
|
|
|
|
|
|
1,886,418 |
|
1,843,668 |
|
42,750 |
|
42,750 |
|
42,750 |
|
- |
|
| Schedule of effect of derivatives not designated to hedge accounting |
| Schedule of effect of derivatives not designated to hedge accounting |
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
| Transactions |
|
Currency/ Index |
|
Financing |
|
Notional Value |
|
Fair Value of Asset Position |
|
Fair Value of Liability Position |
|
Accumulated Gain / (Loss) on Derivatives - Swap |
|
Gain / (Loss) on 2025 Derivatives - Swap |
|
Gain / (Loss) on Fair value on the hedged item |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
|
IPCA |
|
Interest rate swap |
6,515,700 |
|
7,149,936 |
|
7,156,939 |
|
(7,003) |
|
(7,003) |
|
(10,176) |
| 2 |
|
Dollar |
|
Cross currency swap |
|
500,000 |
|
2,912,303 |
|
3,051,892 |
|
(139,589) |
|
(139,589) |
|
(95,970) |
| 3 |
|
Yen |
|
Cross currency swap |
|
30,000,000 |
|
1,015,310 |
|
1,013,594 |
|
1,716 |
|
1,716 |
|
41,168 |
| Total |
|
|
|
|
|
|
|
11,077,549 |
|
11,222,425 |
|
(144,876) |
|
(144,876) |
|
(64,978) |
|