Company: DLO
Filing Date: 2025-04-24
Form Type: 20-F
Source: 0000950170-25-058197
Chunk: 165

Company: dLocal Ltd
Filing Date: 2025-04-24
Form: 20-F
Item: Item 16K
Chunk 165
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Right-of-use assets
Offices 3,645 3,689
3,645 3,689
2024 2023
Lease liabilities
Current 1,137 626
Non-current 2,863 3,331
4,000 3,957
During 2024 no new leases were recognized ( USD339 in2023).
(b)
Amounts recognized in the Consolidated Statements of Comprehensive Income
The Consolidated Statements of Comprehensive Income shows the following amounts relating to leases:
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Amortization of right-of-use assets
Offices 421 627
421 627
Interest charges for lease liabilities (included within Finance Costs line 501 578
Leases expense for short-term leases (included within General and 823 457
The principal cash outflow for leases during 2024 was USD552( USD1,103 in2023).

F-38

20.
Intangible Assets
Intangible assets of the Group correspond to acquired software, capitalized expenses related to internally generated software and acquired merchant agreements, and are stated at cost less accumulated amortization.
2024 2023
At January 1, Internally generated software Acquired intangible assets Total Internally generated software Acquired intangible assets Total
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Cost 40,446 39,901 80,347 23,752 39,335 63,087
Accumulated amortization ( 16,683) ( 5,777) ( 22,460) ( 7,973) ( 3,671) ( 11,644)
Opening book value as of January 1 23,763 34,124 57,887 15,779 35,664 51,443
Additions (i) 19,809 1,133 20,942 16,694 566 17,260
Amortization of the year ( 13,413) ( 2,098) ( 15,511) ( 8,710) ( 2,106) ( 10,816)
Total as of December 31 30,159 33,159 63,318 23,763 34,124 57,887
Cost 60,255 41