Measurement of financial assets and liabilities: We support the valuation of fixed income investments (CDTs, TES, bonds, capitalization certificates), variable income investments (shares, participations in investment funds, bonds and convertible obligations), loans to employees with implicit financing (without interests or with interests lower than those of the market), among other financial assets. Additionally, we measure financial liabilities, including but, not limited to, loans and financial obligations.
Hedge accounting: We collaborate in the design and documentation of hedging strategy (including the hedging policy under IFRS 9 or Section 12), identifying potential risks to hedge. We support the valuation of derivative financial instruments by designing testing tools to determine their effectiveness.
Concessions financial model: We update the financial model defined for concession contracts under the Financial Asset or Intangible Asset models based on the requirements of IFRIC 12 Service concession arrangements.