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28. FINANCIAL INCOME (EXPENSES) (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Financial income |  |  |  |
Related parties (note 22 b) |  | R$ 51,124 | R$ 79,228 | R$ 64,888
Income from financial investments |  | 58,061 | 93,471 | 111,235
Updated shares - Fair value through profit or loss (Note 14 II) | [1] | 1,190,489 |  |
Other income | [2] | 503,054 | 206,343 | 1,134,391
Financial income |  | 1,802,728 | 379,042 | 1,310,514
Financial expenses |  |  |  |
Borrowings and financing - foreign currency (note 13 b) |  | (1,600,973) | (1,128,520) | (988,821)
Borrowings and financing - local currency (note 13 b) |  | (401,079) | (867,785) | (1,020,867)
Related parties |  | (13,608) | (14,939) | (16,092)
Lease liabilities |  | (50,804) | (49,118) |
Capitalised interest (notes 11 and 33) |  | 92,506 | 117,189 | 71,611
Interest and fines |  | (290,673) | (158,794) | (71,100)
(-) Adjustment present value of trade payables |  | (139,566) |  |
Commission, bank fees, Guarantee and bank fees |  | (162,085) | (217,784) | (182,179)
PIS/COFINS over financial income |  | (39,149) | (25,176) | (84,404)
Other financial expenses |  | (270,764) | (217,864) | 19,614
Financial expenses |  | (2,876,195) | (2,562,791) | (2,272,238)
Others financial items, net |  |  |  |
Foreign exchange and monetary variation, net |  | 392,971 | 47,579 | (533,918)
Gains and (losses) on exchange derivatives |  | (115,815) | 4,986 | (1)
Others financial |  | 277,156 | 52,565 | (533,919)
Financial income (expenses) |  | (2,599,039) | (2,510,226) |
Financial income (expenses), net |  | (796,311) | (2,131,184) | (1,495,643)
Statement of gains and (losses) on derivative transactions (note 14) |  |  |  |
Exchange rate swap Dollar x Euro |  | (9,070) | 783 | (1)
Exchange rate swap GBP x Euro |  | (602) |  |
Exchange rate swap CDI x Dollar |  | (106,143) | 4,203 |
Total Future DI |  | R$ (115,815) | R$ 4,986 | R$ (1)
[1] | It refers to the appreciation of Usiminas' shares in the amount of R$1,190,489 as of December31, 2020. As of December 31, 2019, Usiminas' shares were reclassified to financial investments and their pricing fluctuation started to be recognized in the financial result.
[2] | It mainly refers to the recognition of the exclusion of ICMS in the PIS and COFINS calculation base in the amount of R$81,758 on December 31, 2020 (R$160,609 on December 31, 2019) in the Consolidated, and updating in the amount of R$369,571 of receivables for indemnity (see note 9).

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