Company: DLO
Filing Date: 2025-04-24
Form Type: 20-F
Source: 0000950170-25-058197
Chunk: 161

Company: dLocal Ltd
Filing Date: 2025-04-24
Form: 20-F
Item: Item 16K
Chunk 161
---
 in secure, liquid low-risk assets until transferred to the merchant. As of December 31, 2024, Merchant Clients Funds includes USD128,725 p ending to transfer to Own Balances (USD59,900 as of December 31, 2023).

F-35

15.
Financial assets at fair value
(a)
Classification of financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss include the following:
Instrument Reference Maturity date Interest rate (%) Linked with 2024 2023
Argentina Treasury Bonds TV24 Apr-24 0.40% Dollar linked - 94,667
Argentina Treasury Bonds TDG24 Aug-24 0%/ 3.25% U. S. Dollar/CER index* - 8,059
Argentina Treasury Bonds TDE25 Jan-25 0%/ 3.25% U. S. Dollar/CER index* 2,149 1,661
Argentina Treasury Bonds TV25 Mar-25 0.50% Dollar linked 9,130 - 
Argentina Treasury Bonds TZV25 Jun-25 - Dollar linked 61,136 - 
Argentina Treasury Notes S31E5 (i) Jan-25 5.50% - 29,918 - 
Argentina Treasury Notes S29G5 (i) Aug-25 3.88% - 5,875 - 
Argentina Treasury Notes S30J5 (i) Jun-25 3.90% - 5,676 - 
Argentina Treasury Notes S31L5 (i) Jul-25 3.98% - 583 - 
Other Money Market Funds LFT Jan-25 Selic + 0.08% - 14,852 - 
─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
129,319 104,387
*Stabilization Reference Coefficient adjusted by inflation
(i) As of December 31, 2024, the Group held a total of nominal value USD42,052 as security for the borrowings detailed in Note 22.
(b)
Amounts recognized in
profit or loss
Information about the Group’s impact on profit or loss of bonds is discussed in Note 11: Other Results
(c)
Risk exposure and fair value measurements
Information about the Group’s exposure to price risk is discussed in Note 30: Financial risk management.

16.
Trade and Other Receivables
Trade and Other Receivables