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17. Borrowings and financing (Details 3) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | R$ 12,100,966 | R$ 11,964,143 |
Funding | 1,640,130 | 1,012,315 |
Borrowing costs | (5,577) | (4,743) |
Lease |  | 24,693 |
Monetary variation and exchange rate changes | 982,072 | 159,087 |
Inflation adjustment / update and incorporated interest - Capitalized | 73,824 | 49,517 |
Interest and fees paid | (732,048) | (676,087) |
Amortization | (1,678,748) | (1,098,558) | R$ (1,535,312)
Accrued interest | 563,902 | 426,781 |
Interest rates and fees - Capitalized | 198,061 | 233,341 |
Borrowing costs expenses | 10,214 | 10,477 |
Borrowings and financing, ending | 13,152,796 | 12,100,966 | 11,964,143
Local currency |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 6,428,145 | 6,303,780 |
Funding | 1,075,244 | 815,807 |
Borrowing costs | (3,021) | (1,157) |
Lease |  | 24,693 |
Monetary variation and exchange rate changes | 66,183 | 62,784 |
Inflation adjustment / update and incorporated interest - Capitalized | 10,367 | 3,927 |
Interest and fees paid | (491,312) | (476,689) |
Amortization | (1,111,806) | (767,966) |
Accrued interest | 372,440 | 289,780 |
Interest rates and fees - Capitalized | 133,540 | 169,366 |
Borrowing costs expenses | 3,607 | 3,820 |
Borrowings and financing, ending | 6,483,387 | 6,428,145 | 6,303,780
Local currency | Debentures |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 3,576,842 | 3,641,912 |
Funding | 750,000 | 500,000 |
Borrowing costs | (3,021) | (1,157) |
Lease |  | 0 |
Monetary variation and exchange rate changes | 62,676 | 51,768 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (259,175) | (301,493) |
Amortization | (905,080) | (597,794) |
Accrued interest | 226,810 | 176,780 |
Interest rates and fees - Capitalized | 34,409 | 103,215 |
Borrowing costs expenses | 3,400 | 3,611 |
Borrowings and financing, ending | 3,486,861 | 3,576,842 | 3,641,912
Local currency | Brazilian Federal Savings Bank |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 1,236,674 | 1,150,691 |
Funding | 194,244 | 144,654 |
Borrowing costs | 0 | 0 |
Lease |  | 0 |
Monetary variation and exchange rate changes | 0 | 5,495 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 1,415 |
Interest and fees paid | (102,772) | (95,854) |
Amortization | (85,515) | (65,836) |
Accrued interest | 75,668 | 78,283 |
Interest rates and fees - Capitalized | 27,385 | 17,826 |
Borrowing costs expenses | 0 | 0 |
Borrowings and financing, ending | 1,345,684 | 1,236,674 | 1,150,691
Local currency | BNDES |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 1,042,036 | 946,984 |
Funding | 131,000 | 171,153 |
Borrowing costs | 0 | 0 |
Lease |  | 0 |
Monetary variation and exchange rate changes | 3,438 | 5,405 |
Inflation adjustment / update and incorporated interest - Capitalized | 4,001 | 2,512 |
Interest and fees paid | (90,397) | (78,466) |
Amortization | (102,314) | (87,993) |
Accrued interest | 28,909 | 33,938 |
Interest rates and fees - Capitalized | 55,725 | 48,294 |
Borrowing costs expenses | 207 | 209 |
Borrowings and financing, ending | 1,072,605 | 1,042,036 | 946,984
Local currency | Leasing |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 561,616 | 552,516 |
Funding | 0 | 0 |
Borrowing costs | 0 | 0 |
Lease |  | 24,693 |
Monetary variation and exchange rate changes | 0 | 0 |
Inflation adjustment / update and incorporated interest - Capitalized | 6,366 | 0 |
Interest and fees paid | (38,196) | 0 |
Amortization | (17,427) | (15,593) |
Accrued interest | 40,290 | 0 |
Interest rates and fees - Capitalized | 16,017 | 0 |
Borrowing costs expenses | 0 | 0 |
Borrowings and financing, ending | 568,666 | 561,616 | 552,516
Local currency | Other |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 10,977 | 11,677 |
Funding | 0 | 0 |
Borrowing costs | 0 | 0 |
Lease |  | 0 |
Monetary variation and exchange rate changes | 69 | 116 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (772) | (876) |
Amortization | (1,470) | (750) |
Accrued interest | 763 | 779 |
Interest rates and fees - Capitalized | 4 | 31 |
Borrowing costs expenses | 0 | 0 |
Borrowings and financing, ending | 9,571 | 10,977 | 11,677
Foreign currency |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 5,672,821 | 5,660,363 |
Funding | 564,886 | 196,508 |
Borrowing costs | (2,556) | (3,586) |
Lease |  | 0 |
Monetary variation and exchange rate changes | 915,889 | 96,303 |
Inflation adjustment / update and incorporated interest - Capitalized | 63,457 | 45,590 |
Interest and fees paid | (240,736) | (199,398) |
Amortization | (566,942) | (330,592) |
Accrued interest | 191,462 | 137,001 |
Interest rates and fees - Capitalized | 64,521 | 63,975 |
Borrowing costs expenses | 6,607 | 6,657 |
Borrowings and financing, ending | 6,669,409 | 5,672,821 | 5,660,363
Foreign currency | BID |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 1,743,257 | 1,811,664 |
Funding | 484,690 | 96,889 |
Borrowing costs | (2,365) | (2,497) |
Lease |  | 0 |
Monetary variation and exchange rate changes | 237,433 | (15,193) |
Inflation adjustment / update and incorporated interest - Capitalized | 53,208 | 40,228 |
Interest and fees paid | (55,391) | (38,654) |
Amortization | (130,520) | (189,280) |
Accrued interest | 26,910 | 22,547 |
Interest rates and fees - Capitalized | 41,878 | 16,803 |
Borrowing costs expenses | 885 | 750 |
Borrowings and financing, ending | 2,399,985 | 1,743,257 | 1,811,664
Foreign currency | BIRD |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 303,278 | 261,337 |
Funding | 0 | 35,710 |
Borrowing costs | 0 | 0 |
Lease |  | 0 |
Monetary variation and exchange rate changes | 48,279 | 2,874 |
Inflation adjustment / update and incorporated interest - Capitalized | 3,462 | 2,837 |
Interest and fees paid | (7,607) | (4,049) |
Amortization | 0 | 0 |
Accrued interest | 6,945 | 3,662 |
Interest rates and fees - Capitalized | 2,044 | 888 |
Borrowing costs expenses | 19 | 19 |
Borrowings and financing, ending | 356,420 | 303,278 | 261,337
Foreign currency | Deutsche Bank |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 496,726 | 485,090 |
Funding | 0 | 0 |
Borrowing costs | 0 | (720) |
Lease |  | 0 |
Monetary variation and exchange rate changes | 62,918 | 7,335 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (35,207) | (31,774) |
Amortization | (268,508) | 0 |
Accrued interest | 28,862 | 21,286 |
Interest rates and fees - Capitalized | 4,454 | 11,925 |
Borrowing costs expenses | 3,627 | 3,584 |
Borrowings and financing, ending | 292,872 | 496,726 | 485,090
Foreign currency | Eurobonds |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 1,158,642 | 1,141,649 |
Funding | 0 | 0 |
Borrowing costs | 0 | 0 |
Lease |  | 0 |
Monetary variation and exchange rate changes | 198,380 | 17,115 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (97,952) | (85,338) |
Amortization | 0 | 0 |
Accrued interest | 85,072 | 55,046 |
Interest rates and fees - Capitalized | 13,448 | 29,529 |
Borrowing costs expenses | 822 | 821 |
Borrowings and financing, ending | 1,358,412 | 1,158,642 | 1,141,649
Foreign currency | JICA |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 1,700,448 | 1,617,215 |
Funding | 80,196 | 63,909 |
Borrowing costs | (191) | (287) |
Lease |  | 0 |
Monetary variation and exchange rate changes | 329,638 | 82,563 |
Inflation adjustment / update and incorporated interest - Capitalized | 6,787 | 2,525 |
Interest and fees paid | (33,519) | (28,652) |
Amortization | (82,608) | (65,702) |
Accrued interest | 33,992 | 27,602 |
Interest rates and fees - Capitalized | 1,209 | 1,115 |
Borrowing costs expenses | 176 | 160 |
Borrowings and financing, ending | 2,036,128 | 1,700,448 | 1,617,215
Foreign currency | BID 1983AB |  |  |
SummaryOfBorrowingsAndFinancingLineItems [Line Items] |  |  |
Borrowings and financing, beginning | 270,470 | 343,588 |
Funding | 0 | 0 |
Borrowing costs | 0 | (82) |
Lease |  | 0 |
Monetary variation and exchange rate changes | 39,241 | 1,609 |
Inflation adjustment / update and incorporated interest - Capitalized | 0 | 0 |
Interest and fees paid | (11,060) | (10,931) |
Amortization | (85,306) | (75,610) |
Accrued interest | 9,681 | 6,858 |
Interest rates and fees - Capitalized | 1,488 | 3,715 |
Borrowing costs expenses | 1,078 | 1,323 |
Borrowings and financing, ending | R$ 225,592 | R$ 270,470 | R$ 343,588

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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 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
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