Ambipar Emergency Response
For the period ended Sep 30, 2024. Filed Feb 3, 2025.
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Sep 30, 2024 · Filed Feb 3, 2025
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Contents
EX-99.2 · Initial recognition, classification and measurement
Initial recognition, classification and measurement
A financial asset or financial liability is measured initially at fair value. Subsequent measurement depends on the category of financial instrument. Some categories are measured at amortized cost, and some at FVTPL. A financial liability is classified as at FVTPL if it is classified as held‑for‑trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognized in profit or loss. Other financial liabilities are subsequently measured at amortized cost using the effective interest method, Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss.
AMBIPAR EMERGENCY RESPONSE
Notes to the Condensed Consolidated Financial Statements As of September 30, 2024, and December 31, 2023(Values expressed in thousands of Brazilian Reais)
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