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16. Borrowings and financing (Details 3) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | R$ 11,964,143 | R$ 13,121,600 |
Funding | 1,012,315 | 1,267,697 |
Borrowing costs | (4,743) | (17,173) |
Lease | 24,693 | 32,111 |
Monetary variation and exchange rate changes | 159,087 | (969,430) |
Inflation adjustment / update and incorporated interest - Capitalized | 49,517 | 51,559 |
Interest and fees paid | (676,087) | (739,944) |
Amortization | (1,098,558) | (1,535,312) | R$ (1,292,322)
Accrued interest | 426,781 | 449,470 |
Provision for interest rates and fees - Capitalized | 233,341 | 295,828 |
Borrowing costs expenses | 10,477 | 7,737 |
Borrowings and financing, ending | 12,100,966 | 11,964,143 | 13,121,600
Local currency |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 6,303,780 | 6,503,776 |
Funding | 815,807 | 436,396 |
Borrowing costs | (1,157) | (3,483) |
Lease | 24,693 | 32,111 |
Monetary variation and exchange rate changes | 62,784 | 121,035 |
Inflation adjustment / update and incorporated interest - Capitalized | 3,927 | 6,405 |
Interest and fees paid | (476,689) | (521,634) |
Amortization | (767,966) | (807,396) |
Accrued interest | 289,780 | 317,379 |
Provision for interest rates and fees - Capitalized | 169,366 | 214,954 |
Borrowing costs expenses | 3,820 | 4,237 |
Borrowings and financing, ending | 6,428,145 | 6,303,780 | 6,503,776
Local currency | Debentures |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 3,641,912 | 4,203,127 |
Funding | 500,000 | 0 |
Borrowing costs | (1,157) | (1,241) |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 51,768 | 105,385 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (301,493) | (375,027) |
Amortization | (597,794) | (663,468) |
Accrued interest | 176,780 | 214,245 |
Provision for interest rates and fees - Capitalized | 103,215 | 154,814 |
Borrowing costs expenses | 3,611 | 4,077 |
Borrowings and financing, ending | 3,576,842 | 3,641,912 | 4,203,127
Local currency | Brazilian Federal Savings Bank |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 1,147,359 | 1,067,464 |
Funding | 144,654 | 113,310 |
Borrowing costs | 0 | 0 |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 5,495 | 15,619 |
Inflation adjustment / update and incorporated interest - Capitalized | 1,415 | 6,405 |
Interest and fees paid | (95,854) | (89,896) |
Amortization | (65,836) | (52,315) |
Accrued interest | 78,283 | 63,813 |
Provision for interest rates and fees - Capitalized | 17,826 | 26,291 |
Borrowing costs expenses | 0 | 0 |
Borrowings and financing, ending | 1,233,086 | 1,147,359 | 1,067,464
Local currency | BNDES |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 946,984 | 696,329 |
Funding | 171,153 | 313,072 |
Borrowing costs | 0 | (2,242) |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 5,405 | 0 |
Inflation adjustment / update and incorporated interest - Capitalized | 2,512 | 0 |
Interest and fees paid | (78,466) | (55,806) |
Amortization | (87,993) | (76,469) |
Accrued interest | 33,938 | 38,172 |
Provision for interest rates and fees - Capitalized | 48,294 | 33,768 |
Borrowing costs expenses | 209 | 160 |
Borrowings and financing, ending | 1,042,036 | 946,984 | 696,329
Local currency | Leasing |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 552,516 | 534,894 |
Funding | 0 | 0 |
Borrowing costs | 0 | 0 |
Lease | 24,693 | 32,111 |
Monetary variation and exchange rate changes | 0 | 0 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | 0 | 0 |
Amortization | (15,593) | (14,489) |
Accrued interest | 0 | 0 |
Provision for interest rates and fees - Capitalized | 0 | 0 |
Borrowing costs expenses | 0 | 0 |
Borrowings and financing, ending | 561,616 | 552,516 | 534,894
Local currency | Other |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 11,677 | 1,962 |
Funding | 0 | 10,014 |
Borrowing costs | 0 | 0 |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 116 | 31 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (876) | (905) |
Amortization | (750) | (655) |
Accrued interest | 779 | 1,149 |
Provision for interest rates and fees - Capitalized | 31 | 81 |
Borrowing costs expenses | 0 | 0 |
Borrowings and financing, ending | 10,977 | 11,677 | 1,962
Foreign currency |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 5,660,363 | 6,617,824 |
Funding | 196,508 | 831,301 |
Borrowing costs | (3,586) | (13,690) |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 96,303 | (1,090,465) |
Inflation adjustment / update and incorporated interest - Capitalized | 45,590 | 45,154 |
Interest and fees paid | (199,398) | (218,310) |
Amortization | (330,592) | (727,916) |
Accrued interest | 137,001 | 132,091 |
Provision for interest rates and fees - Capitalized | 63,975 | 80,874 |
Borrowing costs expenses | 6,657 | 3,500 |
Borrowings and financing, ending | 5,672,821 | 5,660,363 | 6,617,824
Foreign currency | BID |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 1,811,664 | 2,194,353 |
Funding | 96,889 | 113,543 |
Borrowing costs | (2,497) | (3,819) |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | (15,193) | (396,817) |
Inflation adjustment / update and incorporated interest - Capitalized | 40,228 | 37,412 |
Interest and fees paid | (38,654) | (42,429) |
Amortization | (189,280) | (133,063) |
Accrued interest | 22,547 | 21,792 |
Provision for interest rates and fees - Capitalized | 16,803 | 20,100 |
Borrowing costs expenses | 750 | 592 |
Borrowings and financing, ending | 1,743,257 | 1,811,664 | 2,194,353
Foreign currency | BIRD |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 261,337 | 238,940 |
Funding | 35,710 | 59,983 |
Borrowing costs | 0 | 0 |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 2,874 | (40,213) |
Inflation adjustment / update and incorporated interest - Capitalized | 2,837 | 1,971 |
Interest and fees paid | (4,049) | (1,876) |
Amortization | 0 | 0 |
Accrued interest | 3,662 | 1,916 |
Provision for interest rates and fees - Capitalized | 888 | 597 |
Borrowing costs expenses | 19 | 19 |
Borrowings and financing, ending | 303,278 | 261,337 | 238,940
Foreign currency | Deutsche Bank |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 480,244 | 0 |
Funding | 0 | 469,020 |
Borrowing costs | (720) | (9,167) |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 7,335 | 19,845 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (31,774) | 0 |
Amortization | 0 | 0 |
Accrued interest | 21,286 | 2,042 |
Provision for interest rates and fees - Capitalized | 11,925 | 2,804 |
Borrowing costs expenses | 3,584 | 546 |
Borrowings and financing, ending | 490,443 | 480,244 | 0
Foreign currency | Eurobonds |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 1,137,395 | 1,922,256 |
Funding | 0 | 0 |
Borrowing costs | 0 | 0 |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 17,115 | (334,915) |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (85,338) | (128,283) |
Amortization | 0 | (437,752) |
Accrued interest | 55,046 | 69,002 |
Provision for interest rates and fees - Capitalized | 29,529 | 50,239 |
Borrowing costs expenses | 821 | 922 |
Borrowings and financing, ending | 1,155,331 | 1,137,395 | 1,922,256
Foreign currency | JICA |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 1,617,215 | 1,756,969 |
Funding | 63,909 | 188,755 |
Borrowing costs | (287) | (468) |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 82,563 | (259,455) |
Inflation adjustment / update and incorporated interest - Capitalized | 2,525 | 5,771 |
Interest and fees paid | (28,652) | (33,799) |
Amortization | (65,702) | (73,854) |
Accrued interest | 27,602 | 30,791 |
Provision for interest rates and fees - Capitalized | 1,115 | 2,362 |
Borrowing costs expenses | 160 | 143 |
Borrowings and financing, ending | 1,700,448 | 1,617,215 | 1,756,969
Foreign currency | BID 1983AB |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 341,951 | 505,306 |
Funding | 0 | 0 |
Borrowing costs | (82) | (236) |
Lease | 0 | 0 |
Monetary variation and exchange rate changes | 1,609 | (78,910) |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (10,931) | (11,923) |
Amortization | (75,610) | (83,247) |
Accrued interest | 6,858 | 6,548 |
Provision for interest rates and fees - Capitalized | 3,715 | 4,772 |
Borrowing costs expenses | 1,323 | 1,278 |
Borrowings and financing, ending | R$ 269,191 | R$ 341,951 | R$ 505,306

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- Definition The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_112_c&doctype=Standard -URIDate 2017-03-09 + Details
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