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FINANCIAL INCOME (EXPENSES) (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Financial income |  |  |
Related parties (note 22 b) | R$ 225,149 | R$ 184,480 | R$ 93,862
Income from financial investments | 826,028 | 763,259 | 279,467
Updated shares – Fair value through profit or loss (Note 14.d) | 308,309 | (1,198,164) | 385,297
Dividends received | 52,516 | 113,697 |
Interest and fines | 82,634 | 14,682 |
Other income | 161,111 | 43,826 | 408,558
Total financial income | 1,655,747 | (78,220) | 1,167,184
Financial expenses |  |  |
Borrowings and financing - foreign currency (note 13) | (1,567,508) | (1,238,372) | (1,590,120)
Borrowings and financing - local currency (note 13) | (2,096,805) | (1,356,639) | (503,849)
Capitalised interest (note 11) | 182,799 | 135,242 | 87,414
Related parties | (8,249) | (10,297) | (12,072)
Lease liabilities | (76,514) | (68,533) | (59,260)
Interest and fines | (146,222) | (95,667) | (73,334)
Interest on drawn/forfaiting risk operations | (465,574) | (444,062) | (126,232)
(-) Adjustment present value of trade payables | (353,774) | (419,517) | (265,495)
Commission, bank fees, Guarantee and bank fees | (199,505) | (165,397) | (239,451)
PIS/COFINS over financial income | (87,144) | (118,311) | (88,897)
Other financial expenses | (533,581) | (390,598) | (285,832)
Total financial expenses | (5,352,077) | (4,172,151) | (3,157,128)
Others financial items, net |  |  |
Foreign exchange and monetary variation, net | (524,302) | 783,902 | 46,199
Gains and (losses) on exchange derivatives (*) | 69,250 | (48,556) | (439)
Total others financial items, net | (455,052) | 735,346 | 45,760
Financial income (expenses) | (5,807,129) | (3,436,805) | (3,111,368)
Financial income (expenses), net | (4,151,382) | (3,515,025) | (1,944,184)
(*) 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 | (96,602) | (11,467) |
Exchange rate swap Dollar x Euro | 9,567 |  | 7,119
Interest rate swap CDI x IPCA | 112,694 | (257,897) | (34,920)
Exchange rate swap CDI x Dollar | 43,591 | 43,817 | (9,960)
Total | R$ 69,250 | R$ (48,556) | R$ (439)

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