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27. FINANCIAL INCOME (EXPENSES), NET (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
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Dec. 31, 2020 | Dec. 31, 2019 | [1] | Dec. 31, 2018 | [1]
Financial Income Expenses Net |  |  |  |
Financial income |  | R$ 420,757 | R$ 1,304,187 | R$ 869,534
Interest on cash and cash equivalents |  | 119,068 | 145,193 | 160,015
Income with marketable securities |  | 54,094 | 115,130 | 113,845
Fair value throught other comprehensive income |  | 538 | 630 | 651
Fair value throught profit and loss |  | 8,771 | 21,065 | 14,544
Amortized cost |  | 44,785 | 93,435 | 98,650
Interest on recoverable taxes | [2] | 205,066 | 1,027,835 | 421,280
Interest on other assets |  | 42,529 | 16,029 | 174,394
Financial expenses |  | (1,889,454) | (3,096,716) | (2,130,194)
Interest on loans and financing |  | (1,545,825) | (1,516,677) | (1,281,766)
Interest on contingencies | [3] | (42,641) | (574,432) | (46,237)
Interest on leases |  | (207,598) | (199,276) | (41,464)
Interest on actuarial liabilities |  | (33,549) | (49,900) |
Interest on other liabilities |  | 11,412 | (2,447) | (23,175)
Written option - Business combination | [4] | 579,946 | (189,816) | (109,473)
Adjustment to present value |  | (418,234) | (305,190) | (277,371)
Others |  | (232,965) | (258,978) | (350,708)
Monetary, exchange and derivative results, net |  | (230,298) | (72,870) | (980,814)
Exchange rate variation on monetary assets and liabilities |  | (1,179,236) | 100,480 | (768,145)
Derivative results |  | 948,938 | (173,350) | (212,669)
Financial income (expenses), net |  | R$ (1,698,995) | R$ (1,865,399) | R$ (2,241,474)
[1] | Due to the significant increase in the effects of exchange variations and results of derivatives in 2020, the Company begun to group such results in a line item separate from other financial income and expenses. Therefore, the comparative period was restated for comparability.
[2] | The following effects are included: the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from Eleva in the amount of R$58,979 for the year ended on December 31, 2020 (R$893,224 for the year ended on December 31, 2019 related to Sadia and BRF cases).
[3] | For the year ended on December 31, 2019, the effect includes the tax contingency on ICMS credit in the basic food basket products of R$390,242.
[4] | Refers to the measurement of the written option recorded from business combination (note 23.8.1). The behavior of the results of the economic group of the referred subsidiary resulted in a reduction of the liability with the corresponding increase in financial results in the year ended on December 31, 2020.

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