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FINANCE EXPENSES AND INCOME (Tables) | 12 Months Ended
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Dec. 31, 2022
Finance Expenses And Income |
Schedule of finance expenses |
Schedule of finance expenses |  |  |
| 2022 | 2021 | 2020
Interest expense | (2,328.3) | (1,431.8) | (1,786.6)
Net Interest on pension plans | (107.9) | (115.6) | (117.2)
Losses on hedging instruments | (3,158.4) | (2,540.2) | (1,919.3)
Interest on provision for disputes and litigation | (456.6) | (290.0) | (208.8)
Exchange variations | (751.1) | (453.9) | (706.4)
Financial instruments at fair value through profit or loss | - | - | (4.3)
Tax on financial transactions | (339.6) | (216.6) | (335.0)
Bank guarantee expenses | (176.1) | (174.9) | (188.0)
Other financial results | (574.2) | (204.8) | (164.9)
Total | (7,892.2) | (5,427.8) | (5,430.5)
Schedule of Interest expenses |
Schedule of Interest expenses |  |  |
| 2022 | 2021 | 2020
Financial instruments measured at amortized cost | (764.0) | (466.0) | (776.0)
Financial instruments at fair value through profit or loss (i) | (1,564.3) | (965.8) | (1,010.6)
Total | (2,328.3) | (1,431.8) | (1,786.6)
(i) | Include R$1,231 million (R$656 million at December 31, 2021 and R$657 million at December 31, 2020) as accounts payable present value adjustment.
Schedule of finance income |
Schedule of finance income |  |  |
| 2022 | 2021 | 2020
Interest income | 2,167.7 | 1,101.6 | 2,245.5
Interest and foreign exchange rate on loans to/from related parties | 37.1 | 42.5 | 10.6
Financial instruments at fair value through profit or loss | 95.5 | 77.0 | 242.6
Other financial results | 565.3 | 78.9 | 49.9
Finance income, before adoption of new accounting policies | 2,865.6 | 1,300.0 | 2,548.6
Effect of application of IAS 29 (hyperinflation) | 1,603.5 | 922.4 | 447.4
Finance income | 4,469.1 | 2,222.4 | 2,996.0
Schedule of interest income |
Schedule of interest income |  |  |
| 2022 | 2021 | 2020
Cash and cash equivalents | 791.6 | 329.5 | 234.6
Investment securities held for trading | 175.9 | 84.7 | 4.3
Other receivables (i) | 1,200.2 | 687.4 | 2,006.6
Total | 2,167.7 | 1,101.6 | 2,245.5
(i) | Refers, mainly, to monetary adjustment of recoverable taxes.

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