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FINANCIAL INCOME (EXPENSES)
 12 Months Ended
Dec. 31, 2022
Financial Income  
FINANCIAL INCOME (EXPENSES)

 

28.FINANCIAL INCOME (EXPENSES)

 

           
            Consolidated
    12/31/2022   12/31/2021   12/31/2020
Financial income            
Related parties (Note 22 a)     184,480   93,862   51,124
Income from financial investments     763,259     279,467   58,061
Updated shares – Fair value through profit or loss (note 14.d)(1)     (1,198,164)     385,297     1,190,489
Other income     172,205     408,558     503,054
Financial income     (78,220)     1,167,184     1,802,728
Financial expenses            
Borrowings and financing - foreign currency (note 13)    (1,238,372)    (1,590,120)    (1,600,973)
Borrowings and financing - local currency (note 13)    (1,356,639)    (503,849)    (401,079)
Capitalised interest (note 11)     135,242   87,414   92,506
Related parties     (10,297)     (12,072)     (13,608)
Lease liabilities     (68,533)     (59,260)     (50,804)
Interest and fines     (95,667)     (73,334)    (290,673)
Interest on drawn/forfaiting risk operations    (444,062)    (126,232)    -
(-) Adjustment present value of trade payables    (419,517)    (265,495)    (139,566)
Commission, bank fees, Guarantee and bank fees    (165,397)    (239,451)    (162,085)
PIS/COFINS over financial income    (118,311)     (88,897)     (39,149)
Other financial expenses    (390,598)    (285,832)    (270,764)
Financial expenses    (4,172,151)    (3,157,128)    (2,876,195)
Others financial items, net            
Foreign exchange and monetary variation, net     783,902   46,199     392,971
Gains and (losses) on exchange derivatives (*)     (48,556)    (439)    (115,815)
Others financial     735,346   45,760     277,156
Financial income (expenses)    (3,436,805)    (3,111,368)    (2,599,039)
             
Financial income (expenses), net    (3,515,025)    (1,944,184)    (796,311)
             
(*) Statement of gains and (losses) on derivative transactions (note 14.c)            
Dollar - to - real NDF     176,991   37,322     
Exchange rate swap Real x Dollar     (11,467)          
Exchange rate swap Dollar x Euro          7,119    (9,070)
Exchange rate swap GBP x Euro               (602)
Interest rate swap CDI x IPCA    (257,897)     (34,920)    
Exchange rate swap CDI x Dollar    43,817    (9,960)    (106,143)
Total     (48,556)    (439)    (115,815)
(1)refers to gains and losses with the updating of the fair value of USIMINAS' shares