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FINANCIAL RESULTS, NET (Tables) | 12 Months Ended
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Dec. 31, 2023
FINANCIAL RESULTS, NET |
Schedule of financial results, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2023 |  | 2022 |  | 2021
​ | ​ | Profit (loss)
Interests on borrowings (*) | ​ | (58,478) | ​ | (46,559) | ​ | (93,276)
Remeasurement in borrowings (**) | ​ | 49,796 | ​ | 5,400 | ​ | (3,422)
Foreign currency exchange gains (losses) on borrowings (***) | ​ | (624,826) | ​ | 133,909 | ​ | 283,848
Borrowings renegotiation results | ​ | (799) | ​ | (125) | ​ | (13,054)
Total financial cost | ​ | (634,307) | ​ | 92,625 | ​ | 174,096
Fair value gains/(losses) on financial assets at fair value through profit or loss | ​ | 64,323 | ​ | (39,496) | ​ | 8,614
Other foreign currency exchange gains (losses) | ​ | (59,786) | ​ | 1,170 | ​ | 42,139
Other interests, net | ​ | 15,430 | ​ | 6,026 | ​ | (9,937)
Other taxes and bank expenses | ​ | (25,337) | ​ | (21,674) | ​ | (25,950)
Financial expenses on pension benefits | ​ | (1,856) | ​ | (1,267) | ​ | (1,364)
Financial discounts on assets, debts and others | ​ | (7,277) | ​ | (9,937) | ​ | (14,801)
RECPAM | ​ | 187,819 | ​ | 165,557 | ​ | 104,110
Total other financial results, net | ​ | 173,316 | ​ | 100,379 | ​ | 102,811
Total financial results, net | ​ | (460,991) | ​ | 193,004 | ​ | 276,907
(*) | Includes ($1,243) million, ($458) million and ($2,292) million corresponding to net income and losses generated by DFI in the years ended December 31, 2023, 2022 and 2021, respectively.
(**) | Related to Notes issued in UVA.
(***) | Includes ($7,932) million, ($4,842) million and ($11,106) million corresponding to net income and losses generated by DFI in the years ended December 31, 2023, 2022 and 2021, respectively.

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