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FINANCIAL INCOME (EXPENSES), NET (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Financial Income Expenses Net |
Schedule of finance income |
Schedule of finance income |  |  |  |  |  |  |
|  |  |  |  | Restated (1) |  | Restated (1)
| Note |  | 12.31.22 |  | 12.31.21 |  | 12.31.20
Financial income |  |  |  |  |  |  |
Interest on cash and cash equivalents | 4 |  | 309,162 |  | 118,393 |  | 87,694
Income with marketable securities | 5 |  | 126,106 |  | 79,425 |  | 59,970
Fair value through other comprehensive income |  |  | - |  | - |  | 1,295
Fair value through profit and loss |  |  | 70,939 |  | 45,093 |  | 40,119
Amortized cost |  |  | 55,167 |  | 34,332 |  | 18,556
Interest on recoverable taxes (2) | 9 |  | 307,313 |  | 289,772 |  | 205,066
Interest on other assets |  |  | 35,467 |  | 45,959 |  | 58,623
Financial income on other assets and liabilities (3) |  |  | 304,887 |  | 4,187 |  | 9,404
Financial income |  |  | 1,082,935 |  | 537,736 |  | 420,757
Financial expenses |  |  |  |  |  |  |
Interests on loans and borrowings | 15 |  | (1,851,643) |  | (1,635,604) |  | (1,524,154)
Interest on contingencies | 21 |  | (138,433) |  | (239,174) |  | (42,641)
Interest on leases | 18 |  | (220,406) |  | (226,444) |  | (207,598)
Interest on actuarial liabilities |  |  | (47,385) |  | (46,741) |  | (33,549)
Discount on assignment of credits |  |  | (158,469) |  | (80,192) |  | (60,789)
Bank expenses |  |  | (91,313) |  | (85,157) |  | (57,729)
Taxes on financial income |  |  | (26,245) |  | (27,755) |  | (65,851)
Put/Call Options Result - Business Combinations |  |  | - |  | (278,618) |  | 579,946
Adjustment to present value | 6, 16 and 17 |  | (976,104) |  | (634,047) |  | (418,234)
Other financial expenses |  |  | (75,767) |  | (77,883) |  | (58,855)
Financial expenses |  |  | (3,585,765) |  | (3,331,615) |  | (1,889,454)
Foreign exchange and monetary variations |  |  |  |  |  |  |
Exchange rate variation on monetary assets and liabilities |  |  | 474,052 |  | (407,472) |  | (1,179,236)
Derivative results |  |  | (1,038,171) |  | 157,573 |  | 948,938
Net Monetary Gains or Losses (4) |  |  | 398,194 |  | (797) |  | -
Monetary, exchange and derivative results, net |  |  | (165,925) |  | (250,696) |  | (230,298)
Financial income (expenses), net |  |  | (2,668,755) |  | (3,044,575) |  | (1,698,995)
| (1) | The Company changed the aggregation of the information in order to increase the level of details, restating the comparative balances in accordance.
| (2) | For the year ended December 31, 2021, includes the effects of the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from SHB, Batávia and UP! Alimentos Ltda. in the amount of R$50,617. For the year ended December 31, 2020, includes the effects of 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.
| (3) | Gain of R$275,917 in the securities repurchase – early settlement of senior notes (note 15.4).
| (4) | Effects of monetary correction resulting from operations in hyperinflationary economy (note 3.5).

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