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23. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2020
Financial Instruments And Risks Management |
Schedule of debt levels and net debt | The Company monitors the gross debt and net debt as set forth below:
| 12.31.20 |  | 12.31.19
| Current |  | Non-current |  | Total |  | Total
Foreign currency loans and borrowings | (575,147) |  | (15,163,987) |  | (15,739,134) |  | (11,006,524)
Local currency loans and borrowings | (484,837) |  | (6,180,455) |  | (6,665,292) |  | (7,613,755)
Derivative financial liabilities | (384,969) |  | (727) |  | (385,696) |  | (153,612)
Gross debt | (1,444,953) |  | (21,345,169) |  | (22,790,122) |  | (18,773,891)
Marketable securities and cash and cash equivalents | 7,890,783 |  | 344,577 |  | 8,235,360 |  | 4,963,319
Derivative financial assets | 377,756 |  | 234 |  | 377,990 |  | 245,315
Restricted cash | 1 |  | 24,357 |  | 24,358 |  | 296,294
Net debt |  |  |  |  | (14,152,414) |  | (13,268,963)
Schedule of commitments and contractual obligations | The table below summarizes the significant commitments and contractual obligations that may impact the Company’s liquidity:
| 12.31.20
| Book value |  | Contractual cash flow |  | 2021 |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  | 2026 onwards
Non derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and borrowings | 22,404,426 |  | 34,310,033 |  | 1,731,718 |  | 3,405,806 |  | 3,491,994 |  | 2,668,153 |  | 1,418,320 |  | 21,594,042
Trade accounts payable | 9,009,987 |  | 9,098,376 |  | 9,084,595 |  | 5,499 |  | 5,433 |  | 2,849 |  | - |  | -
Supply chain finance | 1,452,637 |  | 1,474,227 |  | 1,474,227 |  | - |  | - |  | - |  | - |  | -
Lease liabilities | 2,536,681 |  | 3,277,861 |  | 409,409 |  | 542,947 |  | 448,295 |  | 377,710 |  | 283,917 |  | 1,215,583
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial instruments designated as cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Currency derivatives | 81,650 |  | 81,650 |  | 81,650 |  | - |  | - |  | - |  | - |  | -
Commodities derivatives | 269,361 |  | 269,361 |  | 268,634 |  | 727 |  | - |  | - |  | - |  | -
Financial instruments not designated as cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interestrate derivatives | 14,649 |  | 14,649 |  | 14,649 |  | - |  | - |  | - |  | - |  | -
Currency derivatives | 20,036 |  | 20,036 |  | 20,036 |  | - |  | - |  | - |  | - |  | -
Schedule of derivative financial instruments used to hedge the exposure to interest rates | The derivative financial instruments used to hedge the exposure to interest rates as of December 31, 2020 are presented in the table below:
12.31.20
Derivative instruments not designated |  | Maturity |  |  |  | Asset |  | Liability |  | Notional |  | Fair value (R$)
Interest rate swap |  | 2nd Qtr. 2021 |  |  |  | USD + 2.80% p.a. |  | CDI + 2.27% p.a. |  | 49,900 | USD |  | (14,649)
|  |  |  |  |  |  |  |  |  |  |  |  | (14,649)
Schedule of assets and liabilities denominated in foreign currency | Assets and liabilities denominated in foreign currency for which the exchange variations are recognized in the Financial Results are as follows, summarized in Brazilian Reais:
|  | 12.31.20 |  | 12.31.19 (1)
Cash and cash equivalents |  | 2,855,979 |  | 2,591,746
Trade accounts receivable |  | 5,765,753 |  | 4,892,708
Trade accounts payable |  | (859,790) |  | (601,007)
Loans and borrowings |  | (14,947,793) |  | (8,854,826)
Other assets and liabilities, net |  | 225,694 |  | (162,341)
Exposure of assets and liabilities in foreign currencies |  | (6,960,157) |  | (2,133,720)
Derivative financial instruments (hedge) |  | 6,849,947 |  | 1,734,517
Exposure in result, net |  | (110,210) |  | (399,203)
| (1) | In the consolidated financial statements for the year of 2019, the Company presented the exposure arising from monetary assets and liabilities in foreign entities, for which Real is the functional currency, in a single line item “Investments”. For better management of the foreign exchange exposure, in 2020 the Company begun to break down such exposure, by classifying each asset or liability by its nature. Therefore, the comparative period has been restated for comparability.
Schedule of net P&L exposure | The net P&L exposure is mainly composed of the following currencies:
Net P&L Exposure |  | 12.31.20 |  | 12.31.19
Argentinian Peso (ARS) |  | (5,310) |  | (13,236)
Euros (EUR) |  | 104,539 |  | 23,624
Pound Sterling (GBP) |  | 9,394 |  | 6,949
Yen (JPY) |  | 29,976 |  | (17,285)
Rubles (RUB) |  | (1,261) |  | 2,780
Turkish Liras (TRY) |  | 178,906 |  | (418,576)
U.S. Dollars (USD) |  | (426,454) |  | 16,541
Total |  | (110,210) |  | (399,203)
Schedule of derivative financial instruments to hedge foreign currency | The derivative financial instruments hired to hedge the foreign currency statement of financial position exposure on December 31, 2020 are not designated as hedge accounting and are set forth below:
12.31.20
Derivative instruments not designated |  | Asset |  | Liability |  | Maturity |  | Notional |  | Exercise rate |  | Fair value (R$)
Non-deliverable forward |  | EUR |  | BRL |  | 1st Qtr. 2021 |  | EUR | 265,000 |  | 6.2671 |  | 32,015
Non-deliverable forward |  | USD |  | BRL |  | 1st Qtr. 2021 |  | USD | 340,000 |  | 5.1077 |  | 27,023
Non-deliverable forward |  | USD |  | BRL |  | 2nd Qtr. 2021 |  | USD | 50,000 |  | 5.2800 |  | (4,525)
Futures - B3 |  | BRL |  | USD |  | 1st Qtr. 2021 |  | USD | 553,000 |  | 5.1797 |  | (9,086)
Non-deliverable forward |  | EUR |  | JPY |  | 1st Qtr. 2021 |  | EUR | 19,789 |  | 126.3299 |  | 704
Non-deliverable forward |  | USD |  | EUR |  | 1st Qtr. 2021 |  | EUR | 75,000 |  | 1.2274 |  | (1,888)
Non-deliverable forward |  | EUR |  | RUB |  | 1st Qtr. 2021 |  | EUR | 20,836 |  | 91.1883 |  | 2,655
Collar |  | TRY |  | USD |  | 1st Qtr. 2021 |  | USD | 50,000 |  | 7.8800 |  | 8,544
Total |  |  |  |  |  |  |  |  |  |  |  |  | 55,442
Schedule of derivative and non-derivative financial instruments as cash flow hedges | The derivative and non-derivative financial instruments designated as cash flow hedges for foreing exchange operating income exposure on December 31, 2020 are set forth below:
12.31.20
Cash flow hedge - Derivative instruments |  | Hedged object |  | Asset |  | Liability |  | Maturity |  | Notional |  | Designation rate |  | Fair value
Non-deliverable forward |  | USD Exports |  | BRL |  | USD |  | 1st Qtr. 2021 |  | USD | 241,000 |  | 5.4084 |  | 53,721
Non-deliverable forward |  | USD Exports |  | BRL |  | USD |  | 2nd Qtr. 2021 |  | USD | 25,000 |  | 5.6329 |  | 10,964
Non-deliverable forward |  | USD Exports |  | BRL |  | USD |  | 3rd Qtr. 2021 |  | USD | 5,000 |  | 5.8018 |  | 2,940
Collar |  | USD Exports |  | BRL |  | USD |  | 1st Qtr. 2021 |  | USD | 132,000 |  | 4.9158 |  | (33,764)
Collar |  | USD Exports |  | BRL |  | USD |  | 2nd Qtr. 2021 |  | USD | 45,000 |  | 5.3785 |  | 10,110
Collar |  | USD Exports |  | BRL |  | USD |  | 3rd Qtr. 2021 |  | USD | 45,000 |  | 5.5933 |  | 18,967
Collar |  | USD Exports |  | BRL |  | USD |  | 4th Qtr. 2021 |  | USD | 10,000 |  | 5.7500 |  | 5,457
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | 68,395
12.31.20
Cash flow hedge - Non-derivative instruments |  | Hedged object |  |  |  | Liability |  | Maturity |  | Notional |  | Designation rate |  | Fair value (1)
Bond BRF SA BRFSBZ 5 7/8 (2) |  | USD Exports |  |  |  | USD |  | 2nd Qtr. 2022 |  | USD | 70,928 |  | 2.0213 |  | (409,518)
Bond BRF SA BRFSBZ 3.95 |  | USD Exports |  |  |  | USD |  | 2nd Qtr. 2023 |  | USD | 150,000 |  | 2.0387 |  | (473,700)
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | (883,218)
| (1) | Corresponds to the effective portion of the hedge result accumulated in Other Comprehensive Income.
| (2) | For this instrument, the initial designation was of USD150,000, however there were repurchases with corresponding revocation of the designation in the amounts of USD31,338 at the rate of 3.2408, USD9,350 at the rate of 4.1827, USD27,190 at the rate of 5.1889 e USD11,194 at the rate of 5.5714. The accumulated exchange rate variation of the revoked portions is fixed and reserved in Other Comprehensive Income until the recognition of the hedge object in the second quarter of 2022.
The non-derivative financial instruments designated as net investment hedge instruments on December 31, 2020 are set forth below:
12.31.20
Net investment hedge - Non-derivative instruments |  | Object (Investment) |  | Liability |  | Maturity |  | Notional |  | Rate |  | Fair value (1)
Bond - BRF SA BRFSBZ 4.35 |  | Federal Foods LLC |  | USD |  | 3rd Qtr. 2026 |  | USD | 75,673 |  | 3.7649 |  | (108,991)
Bond - BRF SA BRFSBZ 4.35 |  | BRF Al Yasra Food |  | USD |  | 3rd Qtr. 2026 |  | USD | 108,757 |  | 3.7649 |  | (142,280)
Bond - BRF SA BRFSBZ 4.35 |  | Al Khan Foodstuff LLC |  | USD |  | 3rd Qtr. 2026 |  | USD | 65,570 |  | 3.7649 |  | (93,403)
|  |  |  |  |  |  |  |  |  |  |  |  | (344,674)
| (1) | Corresponds to the effective portion of the hedge result accumulated in Other Comprehensive Income.
Schedule of financial instruments for the commodities price exposure | The financial instruments designated as cash flow hedges and fair value hedges for the commodities price exposure on December 31, 2020 are set forth below:
12.31.20
Cash flow hedge - Derivative instruments |  | Hedged object |  | Index |  | Maturity |  | Quantity |  | Exercise rate (USD/Ton) |  | Fair value
Non-deliverable forward - buy |  | Soybean meal purchase - floating price |  | Soybean meal - CBOT |  | 1st Qtr. 2021 |  | 5,000 | ton |  | 430.69 |  | 1,062
Non-deliverable forward - buy |  | Soybean meal purchase - floating price |  | Soybean meal - CBOT |  | 2nd Qtr. 2021 |  | 80,995 | ton |  | 372.18 |  | 38,447
Non-deliverable forward - buy |  | Soybean meal purchase - floating price |  | Soybean meal - CBOT |  | 3rd Qtr. 2021 |  | 128,995 | ton |  | 381.44 |  | 28,387
Non-deliverable forward - buy |  | Soybean meal purchase - floating price |  | Soybean meal - CBOT |  | 4th Qtr. 2021 |  | 9,999 | ton |  | 390.12 |  | 590
Collar - buy |  | Soybean meal purchase - floating price |  | Soybean meal - CBOT |  | 1st Qtr. 2021 |  | 4,990 | ton |  | 465.17 |  | 939
Collar - buy |  | Soybean meal purchase - floating price |  | Soybean meal - CBOT |  | 2nd Qtr. 2021 |  | 9,072 | ton |  | 462.42 |  | 1,970
Collar - buy |  | Soybean meal purchase - floating price |  | Soybean meal - CBOT |  | 4th Qtr. 2021 |  | 4,990 | ton |  | 402.67 |  | 431
Non-deliverable forward - buy |  | Soybean oil purchase - floating price |  | Soybean oil - CBOT |  | 2nd Qtr. 2021 |  | 19,098 | ton |  | 762.42 |  | 13,524
Non-deliverable forward - buy |  | Soybean oil purchase - floating price |  | Soybean oil - CBOT |  | 3rd Qtr. 2021 |  | 18,098 | ton |  | 731.37 |  | 12,892
Non-deliverable forward - buy |  | Soybean oil purchase - floating price |  | Soybean oil - CBOT |  | 4th Qtr. 2021 |  | 1,000 | ton |  | 825.63 |  | 123
Collar - buy |  | Soybean oil purchase - floating price |  | Soybean oil - CBOT |  | 3rd Qtr. 2021 |  | 2,994 | ton |  | 861.57 |  | 1,396
Collar - buy |  | Soybean oil purchase - floating price |  | Soybean oil - CBOT |  | 4th Qtr. 2021 |  | 2,994 | ton |  | 858.26 |  | 1,376
|  |  |  |  |  |  |  |  |  |  |  |  | 101,137
12.31.20
Fair value hedge - Derivative instruments |  | Hedged object |  | Index |  | Maturity |  | Quantity |  | Exercise rate (1) |  | Fair value
Non-deliverable forward - sell |  | Soybean purchase - fixed price |  | Soybean - CBOT |  | 1st Qtr. 2021 |  | 26,322 | ton |  | 411.58 |  | (9,063)
Non-deliverable forward - sell |  | Soybean purchase - fixed price |  | Soybean - CBOT |  | 2nd Qtr. 2021 |  | 29,998 | ton |  | 399.35 |  | (11,788)
Non-deliverable forward - sell |  | Soybean purchase - fixed price |  | Soybean - CBOT |  | 3rd Qtr. 2021 |  | 19,999 | ton |  | 383.18 |  | (7,955)
Non-deliverable forward - sell |  | Corn purchase - fixed price |  | Corn - CBOT |  | 1st Qtr. 2021 |  | 16,573 | ton |  | 140.98 |  | (3,946)
Non-deliverable forward - sell |  | Corn purchase - fixed price |  | Corn - CBOT |  | 2nd Qtr. 2021 |  | 743,321 | ton |  | 147.47 |  | (148,541)
Non-deliverable forward - sell |  | Corn purchase - fixed price |  | Corn - CBOT |  | 3rd Qtr. 2021 |  | 239,954 | ton |  | 142.95 |  | (39,015)
Non-deliverable forward - sell |  | Corn purchase - fixed price |  | Corn - CBOT |  | 4th Qtr. 2021 |  | 175,433 | ton |  | 146.65 |  | (21,643)
Non-deliverable forward - sell |  | Corn purchase - fixed price |  | Corn - CBOT |  | 1st Qtr. 2022 |  | 9,998 | ton |  | 153.33 |  | (727)
Corn future - sell |  | Corn purchase - fixed price |  | Corn - B3 |  | 2nd Qtr. 2021 |  | 36,801 | ton |  | 1,040.42 |  | (479)
Corn future - sell |  | Corn purchase - fixed price |  | Corn - B3 |  | 3rd Qtr. 2021 |  | 95,364 | ton |  | 972.98 |  | (1,102)
Corn future - sell |  | Corn purchase - fixed price |  | Corn - B3 |  | 4th Qtr. 2021 |  | 6,480 | ton |  | 847.38 |  | (94)
Collar - sell |  | Corn purchase - fixed price |  | Corn - B3 |  | 3rd Qtr. 2021 |  | 9,990 | ton |  | 1,104.39 |  | (841)
|  |  |  |  |  |  |  |  |  |  |  |  | (245,194)
(1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton.
12.31.20
Fair value hedge - Derivative instruments |  | Protection object |  | Assets |  | Liabilities |  | Maturity |  | Notional |  | Exercise rate |  | Fair value
Non-deliverable forward |  | Cost in USD |  | BRL |  | USD |  | 1st Qtr. 2021 |  | USD | 13,170 |  | 5.4056 |  | 2,939
Non-deliverable forward |  | Cost in USD |  | BRL |  | USD |  | 2nd Qtr. 2021 |  | USD | 121,597 |  | 5.2471 |  | 5,340
Non-deliverable forward |  | Cost in USD |  | BRL |  | USD |  | 3rd Qtr. 2021 |  | USD | 41,966 |  | 5.5286 |  | 12,692
Non-deliverable forward |  | Cost in USD |  | BRL |  | USD |  | 4th Qtr. 2021 |  | USD | 25,727 |  | 5.4991 |  | 5,958
Non-deliverable forward |  | Cost in USD |  | BRL |  | USD |  | 1st Qtr. 2022 |  | USD | 1,533 |  | 5.4651 |  | 234
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | 27,163
Schedule of gains and losses with hedge accounting instruments | The effects of financial instruments for hedging exchange rate, commodities price and interest rates in the income for the year, in Other Comprehensive Income and in the financial position are set forth below:
Income for the year |  |  |  |  |  |  |  |  |  |
12.31.20 |  | Note |  | Exposure |  | Hedge accounting |  | Foreign Exchange |  | Commodities |  | Interest Rate |  | Total
Net Sales |  |  |  |  |  |  |  | 40,841,803 |  | - |  | - |  | 40,841,803
Derivatives result |  |  |  | Operating Results |  | Cash flow |  | (1,372,103) |  | - |  | - |  | (1,372,103)
Net Revenue |  | 25 |  |  |  |  |  | 39,469,700 |  | - |  | - |  | 39,469,700
Cost of Sales |  |  |  |  |  |  |  | - |  | (29,816,160) |  | - |  | (29,816,160)
Derivatives result |  |  |  | Operating Results |  | Cash flow / Fair value |  | - |  | (182,662) |  | - |  | (182,662)
Cost of Sales |  |  |  |  |  |  |  | - |  | (29,998,822) |  | - |  | (29,998,822)
Interests on loans and borrowings |  |  |  |  |  |  |  | - |  | - |  | (1,545,825) |  | (1,545,825)
Interest Rate Derivatives result |  |  |  | Interest expenses |  | Cash flow |  | - |  | - |  | (32,909) |  | (32,909)
Foreign Exchange variation on assets and liabilities |  |  |  |  |  |  |  | (1,179,236) |  | - |  | - |  | (1,179,236)
Foreign Exchange Derivatives result |  |  |  | Financial Position |  | Not designated |  | 981,847 |  | - |  | - |  | b981,847
Effects on Financial Result |  | 27 |  |  |  |  |  | (197,389) |  | - |  | (1,578,734) |  | (1,776,123)
Other Comprehensive Income |  |  |  |  |  |  |  |  |  |
12.31.20 |  |  |  | Exposure |  | Hedge accounting |  | Foreign Exchange |  | Commodities |  | Interest Rate |  | Total
Derivative Instruments - current |  |  |  | Operating Results |  | Cash flow |  | (28,893) |  | 211,751 |  | - |  | 182,858
Non-derivative Instruments – non-current |  |  |  | Operating Results |  | Cash flow |  | (306,340) |  | - |  | - |  | (306,340)
Non-derivative Instruments - non-current |  |  |  | Foreign investments |  | Net investment |  | (277,856) |  | - |  | - |  | (277,856)
Other Comprehensive Income (1) |  |  |  |  |  |  |  | (613,089) |  | 211,751 |  | - |  | (401,338)
| (1) | All effects are presented gross of taxes.
Statement of financial position |  |  |  |  |  |  |  |  |  |
12.31.20 |  | Note |  | Exposure |  | Hedge accounting |  | Foreign Exchange |  | Commodities |  | Interest Rate |  | Total
Designated derivatives |  |  |  | Operating Results |  | Cash flow / Fair value |  | 95,558 |  | (144,057) |  | - |  | (48,499)
Not designated derivatives |  |  |  | Financial Position |  | Not designated |  | 55,442 |  | - |  | (14,649) |  | 40,793
Asset / (Liability) net |  |  |  |  |  |  |  | 151,000 |  | (144,057) |  | (14,649) |  | (7,706)
Derivative Instruments - current (2) |  |  |  | Operating Results |  | Cash flow |  | 47,942 |  | 171,306 |  | - |  | 219,248
Non-derivative instruments – non-current |  |  |  | Operating Results |  | Cash flow |  | (883,218) |  | - |  | - |  | (883,218)
Non-derivative Instruments - non-current |  |  |  | Foreign investments |  | Net investment |  | (344,674) |  | - |  | - |  | (344,674)
Other Comprehensive Income (1) |  |  |  |  |  |  |  | (1,179,950) |  | 171,306 |  | - |  | (1,008,644)
Derivatives result |  |  |  | Operating Results |  | Cash flow / Fair value |  | - |  | 442,398 |  | - |  | 442,398
Inventories |  | 7 |  |  |  |  |  | - |  | 442,398 |  | - |  | 442,398
| (1) | All effects are presented gross of taxes.
| (2) | Includes R$6,251 related to the time value of the foreign exchange option contracts, and R$6,178 related to the time value of the commodity options contracts.
Income for the year |  |  |  |  |  |  |  |  |  |
12.31.19 |  | Note |  | Exposure |  | Hedge accounting |  | Foreign Exchange |  | Commodities |  | Interest Rate |  | Total
Net Sales |  |  |  |  |  |  |  | 33,465,194 |  | - |  | - |  | 33,465,194
Derivatives result |  |  |  | Operating Results |  | Cash flow |  | (18,214) |  | - |  | - |  | (18,214)
Net Revenue |  | 25 |  |  |  |  |  | 33,446,980 |  | - |  | - |  | 33,446,980
Cost of Sales |  |  |  |  |  |  |  | - |  | (25,339,804) |  | - |  | (25,339,804)
Derivatives result |  |  |  | Operating Results |  | Cash flow / Fair value |  | - |  | (30,238) |  | - |  | (30,238)
Cost of Sales |  |  |  |  |  |  |  | - |  | (25,370,042) |  | - |  | (25,370,042)
Interests on loans and borrowings |  |  |  |  |  |  |  | - |  | - |  | (1,516,677) |  | (1,516,677)
Interest Rate Derivatives result |  |  |  | Interest expenses |  | Cash flow |  | - |  | - |  | 5,173 |  | 5,173
Foreign Exchange variation on assets and liabilities |  |  |  |  |  |  |  | 100,480 |  | - |  | - |  | 100,480
Foreign Exchange Derivatives result |  |  |  | Financial Position |  | Not designated |  | (178,523) |  | - |  | - |  | (178,523)
Effects on Financial Result |  | 27 |  |  |  |  |  | (78,043) |  | - |  | (1,511,504) |  | (1,589,547)
Other Comprehensive Income |  |  |  |  |  |  |  |  |  |
12.31.19 |  |  |  | Exposure |  | Hedge accounting |  | Foreign Exchange |  | Commodities |  | Interest Rate |  | Total
Derivative Instruments - current |  |  |  | Operating Results |  | Cash flow |  | 46,110 |  | (14,056) |  | - |  | 32,054
Non-derivative Instruments – non-current |  |  |  | Operating Results |  | Cash flow |  | 23,328 |  | - |  | - |  | 23,328
Non-derivative Instruments - non-current |  |  |  | Foreign investments |  | Net investment |  | (66,818) |  | - |  | - |  | (66,818)
Other Comprehensive Income (1) |  |  |  |  |  |  |  | 2,620 |  | (14,056) |  | - |  | (11,436)
Statement of financial position |  |  |  |  |  |  |  |  |  |
12.31.19 |  | Note |  | Exposure |  | Hedge accounting |  | Foreign Exchange |  | Commodities |  | Interest Rate |  | Total
Designated derivatives |  |  |  | Operating Results |  | Cash flow / Fair value |  | 93,312 |  | (23,638) |  | - |  | 69,674
Not designated derivatives |  |  |  | Financial Position |  | Not designated |  | 22,026 |  | - |  | - |  | 22,026
Asset / (Liability) net |  |  |  |  |  |  |  | 115,338 |  | (23,638) |  | - |  | 91,700
Derivative Instruments - current |  |  |  | Operating Results |  | Cash flow |  | 76,835 |  | (40,445) |  | - |  | 36,390
Non-derivative Instruments - non-current |  |  |  | Operating Results |  | Cash flow |  | (576,877) |  | - |  | - |  | (576,877)
Non-derivative Instruments - non-current |  |  |  | Foreign investments |  | Net investment |  | (66,818) |  | - |  | - |  | (66,818)
Other Comprehensive Income (1) |  |  |  |  |  |  |  | (566,860) |  | (40,445) |  | - |  | (607,305)
Derivatives result |  |  |  | Operating Results |  | Cash flow / Fair value |  | - |  | 47,374 |  | - |  | 47,374
Inventories |  | 7 |  |  |  |  |  | - |  | 47,374 |  | - |  | 47,374
| (1) | All effects are presented gross of taxes.
Schedule of derivative financial instruments | Summarized financial position of derivative financial instruments:
| 12.31.20 |  | 12.31.19
Asset |  |  |
Designated as hedge accounting |  |  |
Currency derivatives | 177,208 |  | 166,729
Commodities derivatives | 125,304 |  | 25,191
Not designated as hedge accounting |  |  |
Currency derivatives | 75,478 |  | 53,395
| 377,990 |  | 245,315
Current assets | 377,756 |  | 195,324
Non-current assets | 234 |  | 49,991
Liabilities |  |  |
Designated as hedge accounting |  |  |
Currency derivatives | (81,650) |  | (73,417)
Commodities derivatives | (269,361) |  | (48,829)
Not designated as hedge accounting |  |  |
Currency derivatives | (20,036) |  | (31,369)
Interest rate derivatives | (14,649) |  | -
| (385,696) |  | (153,615)
Current liabilities | (384,969) |  | (153,612)
Non-current liabilities | (727) |  | (3)
Schedule of quantitative and qualitative information | The future results may diverge significantly of the estimated values if the reality presents different than the assumptions used. Positive values indicate gains and negative values indicate losses.
|  | Scenario
Exchange rate - Balance |  | Base |  | - 50% |  | - 25% |  | - 10% |  | + 10% |  | + 25% |  | + 50%
USD |  | 5.1967 |  | 2.5984 |  | 3.8975 |  | 4.6770 |  | 5.7164 |  | 6.4959 |  | 7.7951
Monetary Assets and Liabilities |  |  |  | 2,891,741 |  | 1,445,871 |  | 578,348 |  | (578,348) |  | (1,445,871) |  | (2,891,741)
Derivative Instruments - Not designated |  |  |  | (2,678,513) |  | (1,339,257) |  | (535,703) |  | 535,703 |  | 1,339,257 |  | 2,678,513
Net effect |  |  |  | 213,228 |  | 106,614 |  | 42,645 |  | (42,645) |  | (106,614) |  | (213,228)
EUR |  | 6.3935 |  | 3.1968 |  | 4.7951 |  | 5.7542 |  | 7.0329 |  | 7.9919 |  | 9.5903
Monetary Assets and Liabilities |  |  |  | 684,591 |  | 342,295 |  | 136,918 |  | (136,918) |  | (342,295) |  | (684,591)
Derivative Instruments - Not designated |  |  |  | (736,988) |  | (368,494) |  | (147,398) |  | 147,398 |  | 368,494 |  | 736,988
Net effect |  |  |  | (52,397) |  | (26,199) |  | (10,480) |  | 10,480 |  | 26,199 |  | 52,397
JPY |  | 0.0503 |  | 0.0252 |  | 0.0377 |  | 0.0453 |  | 0.0553 |  | 0.0629 |  | 0.0755
Monetary Assets and Liabilities |  |  |  | (77,886) |  | (38,943) |  | (15,577) |  | 15,577 |  | 38,943 |  | 77,886
Derivative Instruments - Not designated |  |  |  | 62,925 |  | 31,463 |  | 12,585 |  | (12,585) |  | (31,463) |  | (62,925)
Net effect |  |  |  | (14,961) |  | (7,480) |  | (2,992) |  | 2,992 |  | 7,480 |  | 14,961
RUB |  | 0.0698 |  | 0.0349 |  | 0.0524 |  | 0.0628 |  | 0.0768 |  | 0.0873 |  | 0.1047
Monetary Assets and Liabilities |  |  |  | (65,717) |  | (32,858) |  | (13,143) |  | 13,143 |  | 32,858 |  | 65,717
Derivative Instruments - Not designated |  |  |  | 66,348 |  | 33,174 |  | 13,270 |  | (13,270) |  | (33,174) |  | (66,348)
Net effect |  |  |  | 631 |  | 316 |  | 127 |  | (127) |  | (316) |  | (631)
TRY |  | 0.7061 |  | 0.3531 |  | 0.5296 |  | 0.6355 |  | 0.7767 |  | 0.8826 |  | 1.0592
Monetary Assets and Liabilities |  |  |  | 51,616 |  | 25,808 |  | 10,323 |  | (10,323) |  | (25,808) |  | (51,616)
Derivative Instruments - Not designated |  |  |  | (141,926) |  | (70,963) |  | (28,385) |  | 28,385 |  | 70,963 |  | 141,926
Net effect |  |  |  | (90,310) |  | (45,155) |  | (18,062) |  | 18,062 |  | 45,155 |  | 90,310
|  | Scenario
Exchange rate - Operating results |  | Base |  | - 50% |  | - 25% |  | - 10% |  | + 10% |  | + 25% |  | + 50%
USD |  | 5.1967 |  | 2.5984 |  | 3.8975 |  | 4.6770 |  | 5.7164 |  | 6.4959 |  | 7.7951
Revenue in USD |  |  |  | (1,881,018) |  | (940,509) |  | (376,204) |  | 376,204 |  | 940,509 |  | 1,881,018
NDF |  |  |  | 704,153 |  | 352,076 |  | 140,831 |  | (140,831) |  | (352,076) |  | (704,153)
Collar |  |  |  | 581,264 |  | 279,855 |  | 114,019 |  | (94,283) |  | (260,303) |  | (561,712)
Loans - Designated |  |  |  | 574,048 |  | 287,025 |  | 114,810 |  | (114,810) |  | (287,025) |  | (574,048)
Net effect |  |  |  | (21,553) |  | (21,553) |  | (6,544) |  | 26,280 |  | 41,105 |  | 41,105
|  | Scenario
Exchange rate - Operating results |  | Base |  | - 50% |  | - 25% |  | - 10% |  | + 10% |  | + 25% |  | + 50%
USD |  | 5.1967 |  | 2.5984 |  | 3.8975 |  | 4.6770 |  | 5.7164 |  | 6.4959 |  | 7.7951
Cost of Sales |  |  |  | (530,044) |  | (265,022) |  | (106,009) |  | 106,009 |  | 265,022 |  | 530,044
NDF |  |  |  | 530,044 |  | 265,022 |  | 106,009 |  | (106,009) |  | (265,022) |  | (530,044)
Net effect |  |  |  | - |  | - |  | - |  | - |  | - |  | -
|  | Scenario
Operating results - Commodities |  | Base (1) |  | - 50% |  | - 25% |  | - 10% |  | + 10% |  | + 25% |  | + 50%
Soy Grain - CBOT |  | 475 |  | 238 |  | 356 |  | 428 |  | 523 |  | 594 |  | 713
Cost of Sales |  |  |  | (18,132) |  | (9,066) |  | (3,626) |  | 3,626 |  | 9,066 |  | 18,132
NDF |  |  |  | 18,132 |  | 9,066 |  | 3,626 |  | (3,626) |  | (9,066) |  | (18,132)
Net effect |  |  |  | - |  | - |  | - |  | - |  | - |  | -
Soybean Meal - CBOT |  | 430 |  | 215 |  | 322 |  | 387 |  | 473 |  | 537 |  | 645
Cost of Sales |  |  |  | 52,458 |  | 26,229 |  | 10,492 |  | (10,492) |  | (26,229) |  | (52,458)
Collar |  |  |  | (3,267) |  | (1,126) |  | (97) |  | 753 |  | 2,038 |  | 4,180
NDF |  |  |  | (48,363) |  | (24,181) |  | (9,673) |  | 9,673 |  | 24,181 |  | 48,363
Net effect |  |  |  | 828 |  | 922 |  | 722 |  | (66) |  | (10) |  | 85
Soybean Oil - CBOT |  | 770 |  | 385 |  | 578 |  | 693 |  | 847 |  | 963 |  | 1,156
Cost of Sales |  |  |  | 17,020 |  | 8,510 |  | 3,404 |  | (3,404) |  | (8,510) |  | (17,020)
Collar |  |  |  | (1,775) |  | (488) |  | - |  | 450 |  | 1,222 |  | 2,509
NDF |  |  |  | (14,714) |  | (7,357) |  | (2,943) |  | 2,943 |  | 7,357 |  | 14,714
Net effect |  |  |  | 531 |  | 665 |  | 461 |  | (11) |  | 69 |  | 203
Corn - CBOT |  | 184 |  | 92 |  | 138 |  | 165 |  | 202 |  | 230 |  | 276
Cost of Sales |  |  |  | (108,892) |  | (54,446) |  | (21,778) |  | 21,778 |  | 54,446 |  | 108,892
NDF |  |  |  | 108,892 |  | 54,446 |  | 21,778 |  | (21,778) |  | (54,446) |  | (108,892)
Net effect |  |  |  | - |  | - |  | - |  | - |  | - |  | -
Corn - B3 |  | 1,199 |  | 600 |  | 899 |  | 1,079 |  | 1,319 |  | 1,499 |  | 1,799
Cost of Sales |  |  |  | (5,990) |  | (2,995) |  | (1,198) |  | 1,198 |  | 2,995 |  | 5,990
Collar |  |  |  | 5,143 |  | 2,148 |  | - |  | (1,198) |  | (2,995) |  | (5,990)
Net effect |  |  |  | (847) |  | (847) |  | (1,198) |  | - |  | - |  | -
| (1) | Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton.
Schedule of financial instruments by category |
| 12.31.20
| Amortized cost |  | Fair value through other comprehensive income |  | Fair value through profit and loss |  | Total
|  | Equity instruments |  | Debt instruments |  |
Assets |  |  |  |  |  |  |  |  |
Cash and bank | 2,439,072 |  | - |  | - |  | - |  | 2,439,072
Cash equivalents | - |  | - |  | - |  | 5,137,553 |  | 5,137,553
Marketable securities | 287,504 |  | 42,029 |  | - |  | 329,202 |  | 658,735
Restricted cash | 24,358 |  | - |  | - |  | - |  | 24,358
Trade accounts receivable | 3,789,616 |  | - |  | - |  | 310,265 |  | 4,099,881
Other receivables | 86,404 |  | - |  | - |  | - |  | 86,404
Derivatives not designated | - |  | - |  | - |  | 75,478 |  | 75,478
Derivatives designated as hedge accounting (1) | - |  | - |  | - |  | 302,512 |  | 302,512
Liabilities |  |  |  |  |  |  |  |  |
Trade accounts payable | (9,009,987) |  | - |  | - |  | - |  | (9,009,987)
Supply chain finance | (1,452,637) |  | - |  | - |  | - |  | (1,452,637)
Loans and borrowings (2) | (22,404,426) |  | - |  | - |  | - |  | (22,404,426)
Derivatives not designated | - |  | - |  | - |  | (34,685) |  | (34,685)
Derivatives designated as hedge accounting (1) | - |  | - |  | - |  | (351,011) |  | (351,011)
Written option– business combination | - |  | - |  | - |  | (185,401) |  | (185,401)
| (26,240,096) |  | 42,029 |  | - |  | 5,583,913 |  | (20,614,154)
(1) | All derivatives are measured at fair value. Those designated as hedge accounting have their gains and losses also affecting other comprehensive income and inventories.
(2) | All loans and borrowings are measured at amortized cost. Those designated as hedge accounting have their gains and losses also affecting shareholders’ equity.
| 12.31.19
| Amortized cost |  | Fair value through other comprehensive income |  | Fair value through profit and loss |  | Total
|  | Equity instruments |  | Debt instruments |  |
Assets |  |  |  |  |  |  |  |  |
Cash and bank | 2,289,787 |  | - |  | - |  | - |  | 2,289,787
Cash equivalents | - |  | - |  | - |  | 1,947,998 |  | 1,947,998
Marketable securities | 265,783 |  | 26,678 |  | 19,285 |  | 413,788 |  | 725,534
Restricted cash | 296,294 |  | - |  | - |  | - |  | 296,294
Trade accounts receivable | 2,811,902 |  | - |  | - |  | 225,941 |  | 3,037,843
Other receivables | 123,877 |  | - |  | - |  | - |  | 123,877
Derivatives not designated | - |  | - |  | - |  | 53,395 |  | 53,395
Derivatives designated as hedge accounting | - |  | - |  | - |  | 191,920 |  | 191,920
Liabilities |  |  |  |  |  |  |  |  |
Trade accounts payable | (5,796,766) |  | - |  | - |  | - |  | (5,796,766)
Supply chain finance | (842,037) |  | - |  | - |  | - |  | (842,037)
Loans and borrowings | (18,620,279) |  | - |  | - |  | - |  | (18,620,279)
Derivatives not designated | - |  | - |  | - |  | (31,369) |  | (31,369)
Derivatives designated as hedge accounting | - |  | - |  | - |  | (122,246) |  | (122,246)
Written option– business combination | - |  | - |  | - |  | (706,920) |  | (706,920)
| (19,471,439) |  | 26,678 |  | 19,285 |  | 1,972,507 |  | (17,452,969)
Schedule of classification of financial assets and liabilities according to the valuation hierarchy | The table below presents the overall classification of financial instruments measured at fair value by measurement hierarchy. For the year ended on December 31, 2020, there were no changes among the 3 levels of hierarchy.
| 12.31.20 |  | 12.31.19
| Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit linked notes | - |  | - |  | - |  | - |  | 19,285 |  | - |  | - |  | 19,285
Stocks | 42,029 |  | - |  | - |  | 42,029 |  | 26,678 |  | - |  | - |  | 26,678
Fair value through profit and loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Savings account and overnight | 1,220,232 |  | - |  | - |  | 1,220,232 |  | 689,874 |  | - |  | - |  | 689,874
Term deposits | 250,189 |  | - |  | - |  | 250,189 |  | 374,859 |  | - |  | - |  | 374,859
Bank deposit certificates | - |  | 3,662,448 |  | - |  | 3,662,448 |  | - |  | 879,758 |  | - |  | 879,758
Financial treasury bills | 312,515 |  | - |  | - |  | 312,515 |  | 396,994 |  | - |  | - |  | 396,994
Investment funds | 21,371 |  | - |  | - |  | 21,371 |  | 20,301 |  | - |  | - |  | 20,301
Trade accounts receivable | - |  | 310,265 |  | - |  | 310,265 |  | - |  | 225,941 |  | - |  | 225,941
Derivatives | - |  | 377,990 |  | - |  | 377,990 |  | - |  | 245,315 |  | - |  | 245,315
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value through profit and loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives | - |  | (385,696) |  | - |  | (385,696) |  | - |  | (153,615) |  | - |  | (153,615)
Written option– business combination | - |  | - |  | (185,401) |  | (185,401) |  | - |  | - |  | (706,920) |  | (706,920)
| 1,846,336 |  | 3,965,007 |  | (185,401) |  | 5,625,942 |  | 1,527,991 |  | 1,197,399 |  | (706,920) |  | 2,018,470
Schedule of comparison between book value and fair value of financial instruments |
|  |  |  |  |  | 12.31.20 |  | 12.31.19
|  | Currency |  | Maturity |  | Book value |  | Fair value |  | Book value |  | Fair value
BRF S.A. |  |  |  |  |  |  |  |  |  |  |  |
BRF SA BRFSBZ 5 7/8 |  | USD |  | 2022 |  | (367,714) |  | (389,611) |  | (435,934) |  | (460,606)
BRF SA BRFSBZ 4 3/4 |  | USD |  | 2024 |  | (1,538,086) |  | (1,659,891) |  | (2,086,169) |  | (2,191,726)
BRF SA BRFSBZ 3.95 |  | USD |  | 2023 |  | (1,207,468) |  | (1,275,598) |  | (1,370,446) |  | (1,427,754)
BRF SA BRFSBZ 2 3/4 |  | EUR |  | 2022 |  | (1,081,404) |  | (1,105,478) |  | (1,492,653) |  | (1,559,476)
BRF SA BRFSBZ 4 7/8 |  | USD |  | 2030 |  | (3,951,539) |  | (4,333,054) |  | (3,022,773) |  | (3,160,573)
BRF SA BRFSBZ 5 3/4 |  | USD |  | 2050 |  | (4,106,115) |  | (4,705,851) |  | - |  | -
Debenture - 1st Issue |  | BRL |  | 2026 |  | (771,138) |  | (778,016) |  | (755,760) |  | (832,213)
Debenture - 2nd Issue |  | BRL |  | 2030 |  | (2,250,867) |  | (2,225,796) |  | - |  | -
BRF GmbH |  |  |  |  |  |  |  |  |  |  |  |
BRF SA BRFSBZ 4.35 |  | USD |  | 2026 |  | (2,577,667) |  | (2,779,574) |  | (1,999,509) |  | (2,101,175)
|  |  |  |  |  | (17,851,998) |  | (19,252,869) |  | (11,163,244) |  | (11,733,523)
Schedule of fair value of option | The other unobservable inputs, e.g. net debt, when submitted to the analysis have not shown relevant impacts on the fair value of the option. Below, 4 scenarios with the correspondent fair value of option are presented:
|  | Scenario
|  |  | - 50% |  | - 25% | Base |  | + 25% |  | + 50%
Written option (business combination) |  |  | (88,528) |  | (136,965) | (185,401) |  | (233,837) |  | (282,274)

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