Company: DLO
Filing Date: 2025-04-24
Form Type: 20-F
Source: 0000950170-25-058197
Chunk: 182

Company: dLocal Ltd
Filing Date: 2025-04-24
Form: 20-F
Item: Item 16K
Chunk 182
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,787 - 
Derivative financial instruments (1) ( 6,227 - ( 6,227 ( 6,227
Finance liability - ( 50,455 ( 50,455 - 
Lease Liabilities - ( 4,000 ( 4,000 - 
( 6,227 ( 652,242 ( 658,469 ( 6,227
December 31, 2023
──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
Assets
Cash and Cash Equivalents - 536,160 536,160 - - 
Financial Assets at Fair Value through Profit or Loss 104,387 - 104,387 104,387 - 
Other Assets - 11,782 11,782 - - 
Trade and Other Receivables - 363,374 363,374 - - 
Derivative financial instruments (1) 2,040 - 2,040 - 2,040
106,427 911,316 1,017,743 104,387 2,040
December 31, 2023
────────────────────────────────────────────────────────────────────────────────────────────
Liabilities
Trade and Other Payables - ( 602,493 ( 602,493 - 
Derivative financial instruments (1) ( 948 - ( 948 ( 948
Lease Liabilities - ( 3,957 ( 3,957 - 
( 948 ( 606,450 ( 607,398 ( 948
(1) The most frequently applied valuation techniques include forward pricing models. The models incorporate various inputs including foreign exchange spot, interest rates curves of the respective currencies and the terms of the contract.
T here wasno transfer of items between Level 2 and Level 3, acquisitions, disposals or gains or losses recognized in profit for the period related to Level 3 instruments occurred. Consequently, as of December 31, 2024 and 2023, the Group did no t recognize any financial assets under Level 3.

32.
Subsequent events
In March 2025, the Group amended the original terms of the credit facility granted to a third party (refer to note 17), extending the termination date toJune 30, 2025. The outstanding balance of the total credit facility was USD20,000.

F-52