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At December 31, 2000, we had approximately R$2,246 million
in loans and financing outstanding, of which approximately
R$1,564.4 million bore interest at fixed interest rates and
approximately R$680.9 million bore interest at floating rates
of interest (primarily LIBOR-based). Embratel invests its
excess liquidity (R$105.9 million at December 31, 2000) mainly
in short-term instruments denominated in Brazilian reais (and
approximately R$168.7 million in U.S. dollar denominated instruments).
The potential loss that we would have over one year resulting
from a hypothetical, instantaneous and unfavorable change
of 100 basis points in the interest rates applicable to financial
assets and liabilities on December 31, 2000 would be approximately
R$6.8 million. This loss is only applicable to financial liabilities
as our short-term investments are under post-fixed interest
rates. The above sensitivity analyses are based on the assumption
of an unfavorable 100 basis point movement of the interest
rates applicable to each homogenous category of financial
liabilities and sustained over a period of one year. A homogenous
category is defined according to the currency in which financial
liabilities are denominated and assumes the same interest
rate movement within each homogenous category (e.g., U.S.
dollars). As a result, our interest rate risk sensitivity
model may overstate the impact of interest rate fluctuations
for such financial instruments, as consistently unfavorable
movements of all interest rates are unlikely.
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