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v3.23.3

Financial assets and liabilities | 6 Months Ended
--- | ---
Jun. 30, 2023
Notes and other explanatory information [abstract] |
Financial assets and liabilities |
| 19. | Financial assets and liabilities
The Company classifies its financial instruments in accordance with the purpose for which they were acquired, and determines the classification and initial recognition according to the following categories:
Schedule of financial instruments classification based on its recognition |  |  |
|  | June 30, 2023 | December 31, 2022
Financial assets | Notes | Amortized cost | At fair value through OCI | At fair value through profit or loss | Total | Amortized cost | At fair value through OCI | At fair value through profit or loss | Total
Current |  |  |  |  |  |  |  |  |
Cash and cash equivalents | 21 | 4,983 | - | - | 4,983 | 4,736 | - | - | 4,736
Short-term investments | 21 | - | - | 46 | 46 | - | - | 61 | 61
Derivative financial instruments | 18 | - | - | 522 | 522 | - | - | 342 | 342
Accounts receivable | 10 | 424 |  | 2,543 | 2,967 | 538 | - | 3,781 | 4,319
|  | 5,407 | - | 3,111 | 8,518 | 5,274 | - | 4,184 | 9,458
Non-current |  |  |  |  |  |  |  |  |
Judicial deposits | 26(c) | 1,326 | - | - | 1,326 | 1,215 | - | - | 1,215
Restricted cash |  | 108 | - | - | 108 | 77 | - | - | 77
Derivative financial instruments | 18 | - | - | 559 | 559 | - | - | 196 | 196
Investments in equity securities | 13 | - | 31 | - | 31 | - | 7 | - | 7
|  | 1,434 | 31 | 559 | 2,024 | 1,292 | 7 | 196 | 1,495
Total of financial assets |  | 6,841 | 31 | 3,670 | 10,542 | 6,566 | 7 | 4,380 | 10,953
Financial liabilities |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |
Suppliers and contractors | 12 | 5,240 | - | - | 5,240 | 4,461 | - | - | 4,461
Derivative financial instruments | 18 | - | - | 47 | 47 | - | - | 90 | 90
Loans, borrowings and leases | 21 | 912 | - | - | 912 | 489 | - | - | 489
Liabilities related to the concession grant | 13(a) | 611 | - | - | 611 | 416 | - | - | 416
Other financial liabilities - Related parties | 29 | 187 | - | - | 187 | 400 | - | - | 400
Contract liability and other financial liabilities |  | 754 | - | - | 754 | 766 | - | - | 766
|  | 7,704 | - | 47 | 7,751 | 6,532 | - | 90 | 6,622
Non-current |  |  |  |  |  |  |  |  |
Derivative financial instruments | 18 | - | - | 98 | 98 | - | - | 186 | 186
Loans, borrowings and leases | 21 | 13,025 | - | - | 13,025 | 12,223 | - | - | 12,223
Participative shareholders' debentures | 20 | - | - | 2,528 | 2,528 | - | - | 2,725 | 2,725
Liabilities related to the concession grant | 13(a) | 2,673 | - | - | 2,673 | 2,554 | - | - | 2,554
Financial guarantees |  | - | - | - | - | - | - | 103 | 103
|  | 15,698 | - | 2,626 | 18,324 | 14,777 | - | 3,014 | 17,791
Total of financial liabilities |  | 23,402 | - | 2,673 | 26,075 | 21,309 | - | 3,104 | 24,413
a) Hierarchy of fair value
Schedule of assets and liabilities measured and recognized at fair value |  |  |
|  | June 30, 2023 | December 31, 2022
| Notes | Level 1 | Level 2 | Level 3 | Total | Level 1 | Level 2 | Level 3 | Total
Financial assets |  |  |  |  |  |  |  |  |
Short-term investments | 21 | 46 | - | - | 46 | 61 | - | - | 61
Derivative financial instruments | 18 | - | 1,081 | - | 1,081 | - | 538 | - | 538
Accounts receivable | 10 | - | 2,543 | - | 2,543 | - | 3,781 | - | 3,781
Investments in equity securities | 13 | - | 31 | - | 31 | - | 7 | - | 7
|  | 46 | 3,655 | - | 3,701 | 61 | 4,326 | - | 4,387
Financial liabilities |  |  |  |  |  |  |  |  |
Derivative financial instruments | 18 | - | 145 | - | 145 | - | 276 | - | 276
Participative shareholders' debentures | 20 | - | 2,528 | - | 2,528 | - | 2,725 | - | 2,725
Financial guarantees |  | - | - | - | - | - | 103 | - | 103
|  | - | 2,673 | - | 2,673 | - | 3,104 | - | 3,104
There were no transfers between levels 1, 2 and 3 of the fair value hierarchy during the period presented. b) Fair value of loans and borrowings
Schedule of fair value and carrying amounts of loans and financing |  |
| June 30, 2023 | December 31, 2022
| Carrying amount | Fair value | Carrying amount | Fair value
Quoted in the secondary market: |  |  |  |
Bonds | 7,157 | 7,175 | 6,157 | 6,253
Debentures | 227 | 223 | 233 | 225
Debt contracts in Brazil in: |  |  |  |
R$, indexed to TJLP, TR, IPCA, IGP-M and CDI | 276 | 276 | 278 | 278
R$, with fixed interest | - | - | 2 | 2
Debt contracts in the international market in: |  |  |  |
US$, with variable and fixed interest | 4,512 | 3,587 | 4,266 | 4,391
Other currencies, with variable interest | 9 | 5 | 9 | 9
Other currencies, with fixed interest | 80 | 69 | 89 | 91
| 12,261 | 11,335 | 11,034 | 11,249

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