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Expenses by nature | 12 Months Ended
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Dec. 31, 2021
Expenses by nature [abstract] |
Expenses by nature | Expenses by nature
| 2021 |  | 2020 |  | 2019
Personnel expenses (Note 24) | 1,489,245 |  |  | 833,310 |  |  | 576,440 |
Financial expenses (a) | 1,269,058 |  |  | 339,844 |  |  | 353,451 |
Mark-to-market on equity securities designated at FVPL (Note 6 (b)) | 1,264,213 |  |  | — |  |  | — |
Transaction and client services costs (b) | 810,219 |  |  | 370,819 |  |  | 185,396 |
Depreciation and amortization (Note 11.2) | 507,369 |  |  | 256,294 |  |  | 163,396 |
Marketing expenses and sales commissions (c) | 420,818 |  |  | 149,842 |  |  | 71,811 |
Third parties services | 305,517 |  |  | 119,904 |  |  | 69,579 |
Other (d) | 192,439 |  |  | 115,211 |  |  | 64,430 |
Total expenses | 6,258,878 |  |  | 2,185,224 |  |  | 1,484,503 |
(a) | Financial expenses include discounts on the sale of receivables to banks, interest expense on borrowings, interest to fund FIDC quota holders, foreign currency exchange variances, net and the cost of derivatives covering interest and foreign exchange exposure.
(b) | Transaction and client services costs include card transaction capturing services, card transaction and settlement processing services, logistics costs, payment scheme fees, cloud services and other costs.
(c) | Marketing expenses and sales commissions relate to marketing and advertising expenses, and commissions paid to sales related partnerships.
(d) | Of the total other, in the second quarter of 2021, Linked’s sale resulted in a loss of R$12,746.

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