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Financial risk management (Tables) | 12 Months Ended
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Dec. 31, 2021
Financial risk management [Abstract] |
Sensitivity analysis for interest rate risk | The Group's exposure to the risk of changes in market interest rates arises primarily from financial investments and deposits both subject to variable interest rates, principally the CDI rate. The Group conducted a sensitivity analysis of the interest rate risks to which the financial instruments are exposed as of December 31, 2021. For this analysis, the Group adopted as a probable scenario for 2022 interest rates of 11.5% for the CDI (increase of 25%). As a result, financial income (with respect to financial investments) and financial expense (with respect to certificate of deposit, corporate securities and borrowings) would be impacted as follows:
Transaction | Interest rate risk |  | Book Value |  | Scenario with maintaining of CDI (9.15%) |  | Probable scenario with increase of 25% (to 11.5%)
Cash and cash equivalents | 100% of CDI |  | 1,794,362 |  |  | 164,184 |  |  | 206,352 |
Financial investments | 100% of CDI |  | 782,647 |  |  | 71,612 |  |  | 90,004 |
Certificate of deposit | 163% of CDI |  | 2,510,818 |  |  | (374,476) |  |  | (470,653) |
Interbank deposits | 118% of CDI |  | 404,998 |  |  | (43,728) |  |  | (54,958) |
Corporate securities | 152% of CDI |  | 218,180 |  |  | (30,345 |  | (38,138) |
Bank accounts (note 14) | 59% of CDI |  | 5,167,577 |  |  | (278,972) |  |  | (350,620) |
Borrowings | 109% of CDI |  | 1,005,787 |  |  | (100,312) |  |  | (126,075) |
Total |  |  |  |  | (592,037) |  |  | (744,088) |
Disclosure of foreign exchange risk | Our exchange income (expense), are demonstrated below:
| December 31 2021 |  | December 31, 2020
Exchange variation on P&L, net | (10,645) |  | 55,217
Disclosure of maturity analysis for non-derivative financial liabilities | The table below shows the PagSeguro Group’s non-derivative financial liabilities divided into the relevant maturity group based on the remaining period from the balance sheet date and the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows.
| Due within 30 days |  | Due within 31 to 120 days |  | Due within 121 to 180 days |  | Due within 181 to 360 days |  | Due to 361 days or more days
On December 31, 2021 |  |  |  |  |  |  |  |  |
Payables to third parties | 10,415,882 |  |  | 1,770,271 |  |  | 504,444 |  |  | 526,553 |  |  | — |
Trade payables | 573,570 |  |  | 4,339 |  |  | 95 |  |  | — |  |  | — |
Trade payables to related parties | — |  |  | 259,216 |  |  | 5,691 |  |  | 323,203 |  |  | — |
Deposits | 655,289 |  |  | 1,073,239 |  |  | 334,942 |  |  | 1,201,888 |  |  | 90,595 |
Borrowings | — |  |  | — |  |  | — |  |  | 1,114,211 |  |  | — |
On December 31, 2020 |  |  |  |  |  |  |  |  |
Payables to third parties | 8,348,127 |  |  | 1,146,136 |  |  | 300,058 |  |  | 299,645 |  |  | 7,544 |
Trade payables | 332,733 |  |  | 2,806 |  |  | — |  |  | — |  |  | — |
Trade payables to related parties | — |  |  | 46,945 |  |  | 5,132 |  |  | 6,438 |  |  | — |
Deposits | 5,231 |  |  | 77,812 |  |  | 53,000 |  |  | 435,952 |  |  | 194,091 |

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- Definition The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 39 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_39_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 40 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_40_a&doctype=Standard -URIDate 2021-03-24 + Details
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