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Financial assets and liabilities | 6 Months Ended
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Jun. 30, 2024
Notes and other explanatory information [abstract] |
Financial assets and liabilities | 19. Financial assets and liabilities a) Classification 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, 2024 | December 31, 2023
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 | 6,479 | - | - | 6,479 | 3,609 | - | - | 3,609
Short-term investments | 21 | - | - | 61 | 61 | - | - | 51 | 51
Derivative financial instruments | 18 | - | - | 168 | 168 | - | - | 271 | 271
Accounts receivable | 10 | 409 | - | 1,923 | 2,332 | 362 | - | 3,835 | 4,197
Judicial deposits | 26(c) | - | - | - | - | 611 | - | - | 611
|  | 6,888 | - | 2,152 | 9,040 | 4,582 | - | 4,157 | 8,739
Non-current |  |  |  |  |  |  |  |  |
Judicial deposits | 26(c) | 585 | - | - | 585 | 798 | - | - | 798
Restricted cash | 13 | 4 | - | - | 4 | 4 | - | - | 4
Derivative financial instruments | 18 | - | - | 109 | 109 | - | - | 544 | 544
Investments in equity securities | 13 | - | 47 | - | 47 | - | 45 | - | 45
|  | 589 | 47 | 109 | 745 | 802 | 45 | 544 | 1,391
Total of financial assets |  | 7,477 | 47 | 2,261 | 9,785 | 5,384 | 45 | 4,701 | 10,130
Financial liabilities |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |
Suppliers and contractors | 12 | 4,769 | - | - | 4,769 | 5,272 | - | - | 5,272
Derivative financial instruments | 18 | - | - | 135 | 135 | - | - | 36 | 36
Loans and borrowings | 21 | 910 | - | - | 910 | 824 | - | - | 824
Leases | 22 | 177 | - | - | 177 | 197 | - | - | 197
Liabilities related to the concession grant | 13(a) | 745 | - | - | 745 | 591 | - | - | 591
Other financial liabilities - Related parties | 29 | 144 | - | - | 144 | 290 | - | - | 290
Advances and other financial obligations | 13 | 508 | - | - | 508 | 759 | - | - | 759
|  | 7,253 | - | 135 | 7,388 | 7,933 | - | 36 | 7,969
Non-current |  |  |  |  |  |  |  |  |
Derivative financial instruments | 18 | - | - | 105 | 105 | - | - | 95 | 95
Loans and borrowings | 21 | 12,860 | - | - | 12,860 | 11,647 | - | - | 11,647
Leases | 22 | 1,183 | - | - | 1,183 | 1,255 | - | - | 1,255
Participative shareholders' debentures | 20 | - | - | 2,451 | 2,451 | - | - | 2,874 | 2,874
Liabilities related to the concession grant | 13(a) | 2,979 | - | - | 2,979 | 3,278 | - | - | 3,278
|  | 17,022 | - | 2,556 | 19,578 | 16,180 | - | 2,969 | 19,149
Total of financial liabilities |  | 24,275 | - | 2,691 | 26,966 | 24,113 | - | 3,005 | 27,118
b) Hierarchy of fair value
Schedule of assets and liabilities measured and recognized at fair value |  |  |
|  | June 30, 2024 | December 31, 2023
| Notes | Level 1 | Level 2 | Level 3 | Total | Level 1 | Level 2 | Level 3 | Total
Financial assets |  |  |  |  |  |  |  |  |
Short-term investments | 21 | 61 | - | - | 61 | 51 | - | - | 51
Derivative financial instruments | 18 | - | 277 | - | 277 | - | 815 | - | 815
Accounts receivable | 10 | - | 1,923 | - | 1,923 | - | 3,835 | - | 3,835
Investments in equity securities | 13 | - | 47 | - | 47 | - | 45 | - | 45
|  | 61 | 2,247 | - | 2,308 | 51 | 4,695 | - | 4,746
Financial liabilities |  |  |  |  |  |  |  |  |
Derivative financial instruments | 18 | - | 240 | - | 240 | - | 131 | - | 131
Participative shareholders' debentures | 20 | - | 2,451 | - | 2,451 | - | 2,874 | - | 2,874
|  | - | 2,691 | - | 2,691 | - | 3,005 | - | 3,005
There were no transfers between levels 1, 2 and 3 of the fair value hierarchy during the period presented. c) Fair value of loans and borrowings
Schedule of fair value and carrying amounts of loans and financing |  |
| June 30, 2024 | December 31, 2023
| Carrying amount | Fair value | Carrying amount | Fair value
Quoted in the secondary market: |  |  |  |
Bonds | 8,253 | 8,227 | 7,253 | 7,404
Debentures | 117 | 117 | 221 | 213
Debt contracts in Brazil in: |  |  |  |
R$, indexed to TJLP, TR, IPCA, IGP-M and CDI | 196 | 196 | 250 | 250
Basket of currencies and bonds in US$ indexed to SOFR | 153 | 163 | 153 | 168
Debt contracts in the international market in: |  |  |  |
US$, with variable and fixed interest | 4,976 | 5,296 | 4,504 | 4,950
Other currencies, with variable interest | 9 | 8 | 9 | 9
Other currencies, with fixed interest | 66 | 69 | 81 | 85
Total | 13,770 | 14,076 | 12,471 | 13,079

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