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v3.23.1

Financial instruments | 12 Months Ended
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Dec. 31, 2022
Financial Instruments |
Financial instruments |
| Note | 17 | Financial instruments
Note 17.1 | Financial instruments by category
Schedule of financial instruments by category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Non-financial assets |  |  | Total |
As of December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  |  | 27,991 |  |  |  | — |  |  |  | — |  |  |  | 27,991 |
Other receivables |  |  | 4,718 |  |  |  | 4,155 |  |  |  | 9,830 |  |  |  | 18,703 |
Cash and cash equivalents |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and Banks |  |  | 867 |  |  |  | — |  |  |  | — |  |  |  | 867 |
Mutual funds |  |  | — |  |  |  | 763 |  |  |  | — |  |  |  | 763 |
Financial assets at fair value through profit or loss: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Negotiable instruments |  |  | — |  |  |  | 13,716 |  |  |  | — |  |  |  | 13,716 |
Mutual funds |  |  | — |  |  |  | 14,985 |  |  |  | — |  |  |  | 14,985 |
Total |  |  | 33,576 |  |  |  | 33,619 |  |  |  | 9,830 |  |  |  | 77,025 |
As of December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  |  | 34,212 |  |  |  | — |  |  |  | — |  |  |  | 34,212 |
Other receivables |  |  | 1,509 |  |  |  | — |  |  |  | 2,659 |  |  |  | 4,168 |
Cash and cash equivalents |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and Banks |  |  | 2,957 |  |  |  | — |  |  |  | — |  |  |  | 2,957 |
Time deposits |  |  | 595 |  |  |  | — |  |  |  | — |  |  |  | 595 |
Mutual funds |  |  | — |  |  |  | 2,627 |  |  |  | — |  |  |  | 2,627 |
Financial assets at fair value through profit or loss: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Negotiable instruments |  |  | — |  |  |  | 17,281 |  |  |  | — |  |  |  | 17,281 |
Mutual funds |  |  | — |  |  |  | 12,816 |  |  |  | — |  |  |  | 12,816 |
Financial assets at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Negotiable instruments |  |  | 474 |  |  |  | — |  |  |  | — |  |  |  | 474 |
Total |  |  | 39,747 |  |  |  | 32,724 |  |  |  | 2,659 |  |  |  | 75,130 |
|  | Financial liabilities at amortized cost |  |  | Total |
As of December 31, 2022 |  |  |  |  |  |
Liabilities |  |  |  |  |  |
Trade payables |  |  | 180,729 |  |  |  | 180,729 |
Other payables |  |  | 23,810 |  |  |  | 23,810 |
Borrowings |  |  | 14,721 |  |  |  | 14,721 |
Total |  |  | 219,260 |  |  |  | 219,260 |
As of December 31, 2021 |  |  |  |  |  |  |  |
Liabilities |  |  |  |  |  |  |  |
Trade payables |  |  | 149,678 |  |  |  | 149,678 |
Other payables |  |  | 26,160 |  |  |  | 26,160 |
Borrowings |  |  | 19,989 |  |  |  | 19,989 |
Total |  |  | 195,827 |  |  |  | 195,827 |
Financial instruments categories have been determined based on IFRS 9. The income, expenses, gains and losses resulting from each category of financial instruments are as follow:
Schedule of income, expenses, gains and losses of financial instruments |  |  |  |  |  |  |  |  |  |  |  |
|  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Total |
As of December 31, 2022 |  |  |  |  |  |  |  |  |
Interest income |  |  | 65 |  |  |  | — |  |  |  | 65 |
Exchange differences |  |  | 3,915 |  |  |  | 7,971 |  |  |  | 11,886 |
Changes in fair value of financial assets |  |  | — |  |  |  | 2,825 |  |  |  | 2,825 |
Total |  |  | 3,980 |  |  |  | 10,796 |  |  |  | 14,776 |
As of December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 127 |  |  |  | — |  |  |  | 127 |
Exchange differences |  |  | 889 |  |  |  | 958 |  |  |  | 1,847 |
Changes in fair value of financial assets |  |  | — |  |  |  | 7,728 |  |  |  | 7,728 |
Net gain from the cancelattion of Corporate Notes |  |  | 6 |  |  |  | — |  |  |  | 6 |
Other |  |  | 1,130 |  |  |  | — |  |  |  | 1,130 |
Total |  |  | 2,152 |  |  |  | 8,686 |  |  |  | 10,838 |
|  | Financial liabilities at amortized cost |  |  | Total |
As of December 31, 2022 |  |  |  |  |  |
Interest expense |  |  | (87,620 | ) |  |  | (87,620 | )
Exchange differences |  |  | (10,408 | ) |  |  | (10,408 | )
Loss on debt restructuring |  |  | (449 | ) |  |  | (449 | )
Net loss from the cancelattion of Corporate Notes |  |  | (363 | ) |  |  | (363 | )
Other financial results |  |  | (4,583 | ) |  |  | (4,583 | )
Total |  |  | (103,423 | ) |  |  | (103,423 | )
As of December 31, 2021 |  |  |  |  |  |  |  |
Interest expense |  |  | (52,437 | ) |  |  | (52,437 | )
Exchange differences |  |  | (4,967 | ) |  |  | (4,967 | )
Other financial results |  |  | (2,061 | ) |  |  | (2,061 | )
Total |  |  | (59,465 | ) |  |  | (59,465 | )
Note 17.2 | Credit quality of financial assets The credit quality of financial assets that are neither past due nor impaired may be assessed based on external credit ratings or historical information:
Schedule of credit quality of financial assets |  |  |  |  |  |  |  |
|  | 12.31.22 |  |  | 12.31.21 |
Customers with no external credit rating: |  |  |  |  |  |
Group 1 (i) |  |  | 19,398 |  |  |  | 24,988 |
Group 2 (ii) |  |  | 2,230 |  |  |  | 3,234 |
Group 3 (iii) |  |  | 6,363 |  |  |  | 5,990 |
Total trade receivables |  |  | 27,991 |  |  |  | 34,212 |
| (i) | Relates to customers with debt to become due.
| (ii) | Relates to customers with past due debt from 0 to 3 months.
| (iii) | Relates to customers with past due debt from 3 to 12 months.

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