| Financial income |
| Schedule of financial income |
|
|
|
|
|
| |
2025 |
|
2024 |
|
2023 |
| |
|
|
|
|
|
| Financial income |
1,629,877 |
|
861,759 |
|
1,239,753 |
| Interest on investments |
805,271 |
|
417,366 |
|
479,968 |
| Interest received from customers |
52,091 |
|
39,914 |
|
29,467 |
| Swap interest (ii) |
286,489 |
|
244,865 |
|
483,785 |
| Interest income on lease receivable |
28,955 |
|
28,428 |
|
28,041 |
| Inflation adjustment (i) |
370,691 |
|
108,823 |
|
175,686 |
| Other derivatives (iii) |
- |
|
19,587 |
|
39,173 |
| Other revenue |
86,380 |
|
2,776 |
|
3,633 |
| (i) |
A substantial part is related to monetary restatement on tax credits and judicial deposits. In 2025, TIM reversed an accounting provision
related to the Public Civil Action filed by the Public Ministry of the Federal District and Territories, in which alleged defects in
the quality of service provision for users of the Infinity plan are discussed, in the amount of R$ 169 million, consisting of R$ 50
million principal and R$ 119 million inflation adjustment, as mentioned in Note 23 a.2. |
| (ii) |
Represents gains obtained from swap instruments obtained to hedge the Company from changes in interest rates on debts. |
| (iii) |
In 2024 and 2023, the effect is the difference between the market value and the cost of the
share subscription options related to the operational partnership with Banco C6, started in 2020, to which the Company was entitled
in the period due to the achievement of contract targets. Such partnership was terminated in the first quarter of 2025, see Notes 12
and 36. |
|