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Financial Risk Management (Details 3) - BRL (R$) R$ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Sensitivity analysis |  |  |  |
Interest rate basis |  | CDI |  |
Financial Assets | [1] | R$ 39,212 | R$ 292,021 |
Marketable securities |  | 380,514 | 166,349 |
Accounts Payable for Business Combination and acquisition of associates |  | (625,277) | (532,313) | R$ (48,055)
Lease liabilities |  | (140,563) | (160,542) | (173,103)
Bonds and financing |  | (842,996) | R$ (831,226) | R$ (793,341)
Total |  | (2,015,006) |  |
Probable scenario over a 12-month horizon |  |  |  |
Sensitivity analysis |  |  |  |
Financial Assets |  | 39,212 |  |
Marketable securities |  | 380,514 |  |
Total |  | 419,726 |  |
Accounts Payable for Business Combination and acquisition of associates |  | (625,277) |  |
Lease liabilities |  | (140,563) |  |
Bonds and financing |  | (842,996) |  |
Total |  | (1,608,836) |  |
Net exposure |  | R$ (1,189,110) |  |
Interest rate -% p.a |  | 0.00% |  |
Percentage of deterioration of the projected rates |  | 0.00% |  |
Probable scenario over a 12-month horizon | 103.40% of CDI |  |  |  |
Sensitivity analysis |  |  |  |
Interest rate basis |  | CDI |  |
Percentage of interest rate basis |  | 103.40% |  |
Probable scenario over a 12-month horizon | 103.39% of CDI |  |  |  |
Sensitivity analysis |  |  |  |
Interest rate basis |  | CDI |  |
Percentage of interest rate basis |  | 103.39% |  |
Probable scenario over a 12-month horizon | 100% CDI |  |  |  |
Sensitivity analysis |  |  |  |
Interest rate basis |  | CDI |  |
Percentage of interest rate basis |  | 100.00% |  |
Probable scenario over a 12-month horizon | CDI + 1.28% |  |  |  |
Sensitivity analysis |  |  |  |
Interest rate basis |  | CDI |  |
Adjustment to interest rate basis |  | 1.28% |  |
Probable scenario over a 12-month horizon | CDI + 1.66% |  |  |  |
Sensitivity analysis |  |  |  |
Interest rate basis |  | CDI |  |
Adjustment to interest rate basis |  | 1.66% |  |
Probable scenario over a 12-month horizon | Base Scenario |  |  |  |
Sensitivity analysis |  |  |  |
Interest rate basis |  | CDI |  |
Adjustment to interest rate basis |  | 12.43% |  |
Short-term investments, Potential gain (loss) |  | R$ 4,874 |  |
Marketable securities, Potential gain (loss) |  | 47,298 |  |
Total Financial Assets, Potential gain (loss) |  | 52,172 |  |
Accounts Payable for Business Combination and acquisition of associates, Potential gain (loss) |  | (77,722) |  |
Lease liabilities, Potential gain (loss) |  | (17,472) |  |
Bonds and financing, Potential gain (loss) |  | (104,784) |  |
Total Financial Liabilities, Potential gain (loss) |  | (199,978) |  |
Net exposure, Potential gain (loss) |  | R$ (147,806) |  |
Interest rate -% p.a |  | 12.43% |  |
Percentage of deterioration of the projected rates |  | 0.00% |  |
Probable scenario over a 12-month horizon | Scenario I |  |  |  |
Sensitivity analysis |  |  |  |
Short-term investments, Potential gain (loss) |  | R$ 6,093 |  |
Marketable securities, Potential gain (loss) |  | 59,122 |  |
Total Financial Assets, Potential gain (loss) |  | 65,215 |  |
Accounts Payable for Business Combination and acquisition of associates, Potential gain (loss) |  | (97,152) |  |
Lease liabilities, Potential gain (loss) |  | (21,840) |  |
Bonds and financing, Potential gain (loss) |  | (130,981) |  |
Total Financial Liabilities, Potential gain (loss) |  | (249,973) |  |
Net exposure, Potential gain (loss) |  | R$ (184,758) |  |
Interest rate -% p.a |  | 15.54% |  |
Percentage of deterioration of the projected rates |  | 25.00% |  |
Probable scenario over a 12-month horizon | Scenario II |  |  |  |
Sensitivity analysis |  |  |  |
Short-term investments, Potential gain (loss) |  | R$ 7,311 |  |
Marketable securities, Potential gain (loss) |  | 70,947 |  |
Total Financial Assets, Potential gain (loss) |  | 78,258 |  |
Accounts Payable for Business Combination and acquisition of associates, Potential gain (loss) |  | (116,583) |  |
Lease liabilities, Potential gain (loss) |  | (26,208) |  |
Bonds and financing, Potential gain (loss) |  | (157,177) |  |
Total Financial Liabilities, Potential gain (loss) |  | (299,968) |  |
Net exposure, Potential gain (loss) |  | R$ (221,710) |  |
Interest rate -% p.a |  | 18.65% |  |
Percentage of deterioration of the projected rates |  | 50.00% |  |
[1] | The Company invests in short-term fixed income investment funds with daily liquidity and no material risk of change in value. Financial investments presented an average gross yield of 103% of the annual CDI rate on December 31, 2022 (105.2% on December 31, 202 1). All investments are highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and correspond to the cash obligations for the period.

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