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Expenses by nature (Details 1) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Expenses by nature [Abstract] |  |  |  |
Transactions costs |  | R$ (661,067) | R$ (283,630) | R$ (145,969)
Cost of goods sold |  | (451,635) | (233,419) | (178,608)
Marketing and advertising |  | (275,394) | (204,857) | (153,467)
Personnel expenses |  | (105,794) | (63,280) | (48,130)
Financial expenses | [1] | (104,544) | (68,301) | (29,696)
Chargebacks | [2] | (47,854) | (31,557) | (27,490)
Depreciation and amortization | [3] | (51,571) | (31,246) | (18,580)
Other |  | (142,022) | (66,737) | (32,665)
Total |  | (1,839,881) | (983,027) | (634,606)
Classified as: |  |  |  |
Cost of services |  | (829,661) | (357,811) | (191,710)
Cost of sales |  | (494,719) | (265,856) | (190,773)
Selling expenses |  | (245,759) | (199,937) | (162,642)
Administrative expenses |  | (153,177) | (84,461) | (61,129)
Financial expenses |  | (104,544) | (68,301) | (29,696)
Other (expenses) income, net |  | (12,021) | (6,660) | 1,345
Total |  | R$ (1,839,881) | R$ (983,027) | R$ (634,606)
[1] | Our financial expenses include (a) the charges we incur to obtain early payment of receivables owed to us by card issuers and acquirers in order to finance our early payment of receivables feature for merchants, (b) interest expense on our other borrowings and (c) the cost of swaps relating to our foreign currency borrowings.
[2] | Chargebacks refer to losses recognized in the period reflecting the risks of fraud associated with card processing operations, as detailed in Note 24 (iii).
[3] | The depreciation and amortization amounts incurred in the period are segregated between costs and expenses as presented below:

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- Definition The amount of expenses that the entity classifies as being administrative. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2017-01-01 -Paragraph 35 -Subparagraph b -Clause vi -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=26&date=2017-03-01&anchor=para_35_b_vi&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_103&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_99&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of expense arising from advertising. + 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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- Definition The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_99&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_102&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_99&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of fees paid or payable for professional services. + 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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- Definition The amount of expense relating to selling activities of the entity. + 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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- Definition The amount of expense arising from services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_85&doctype=Standard -URIDate 2017-03-09 + Details
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