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Trade and other receivables | 6 Months Ended
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Jun. 30, 2022
Trade and other receivables [abstract] |
Trade and other receivables |
| 9. | Trade and other receivables
| 9.1. | Trade and other receivables
Schedule of trade and other receivables, net
| 06.30.2022 | 12.31.2021
Receivables from contracts with customers |  |
Third parties | 5,425 | 4,839
Related parties |  |
Investees (note 28.1) | 303 | 385
Subtotal | 5,728 | 5,224
Other trade receivables |  |
Third parties |  |
Receivables from divestments (*) | 1,075 | 2,679
Lease receivables | 417 | 435
Other receivables | 739 | 872
Related parties |  |
Petroleum and alcohol accounts - receivables from Brazilian Federal Government | 582 | 506
Subtotal | 2,813 | 4,492
Total trade and other receivables, before ECL | 8,541 | 9,716
Expected credit losses (ECL) - Third parties | (1,503) | (1,428)
Expected credit losses (ECL) - Related parties | (9) | (20)
Total trade and other receivables | 7,029 | 8,268
Current | 5,048 | 6,368
Non-current | 1,981 | 1,900
(*) At June 30, 2022, it mainly refers to the receivables from the divestments of Rio Ventura, Roncador, Baúna, Miranga, Maromba, Pampo and Enchova, Sépia and Atapu fields.
Trade and other receivables are generally classified as measured at amortized cost, except for receivables with final prices linked to changes in commodity price after their transfer of control, which are classified as measured at fair value through profit or loss, amounting to US$ 775 as of June 30, 2022 (US$ 1,155 as of December 31, 2021). The change in Receivable from divestments was mainly due to the receipt of US$ 950 related to the final installment for the sale of block BM-S-8, and to the receipt of US$ 1,000, related to the final installment for the sale of the Company’s 90% interest in Nova Transportadora do Sudeste (NTS), partially offset by other receivables from divestments recorded in the period, such as from the Atapu and Sépia Co-participation Agreement (US$ 129) and from Pampo and Enchova fields (US$ 124).
| 9.2. | Aging of trade and other receivables – third parties
Schedule of aging of trade and other receivables
| 06.30.2022 | 12.31.2021
| Trade and other receivables | Expected credit losses | Trade and other receivables | Expected credit losses
Current | 5,895 | (78) | 7,059 | (77)
Overdue: |  |  |  |
1-90 days | 186 | (34) | 218 | (26)
91-180 days | 24 | (23) | 40 | (6)
181-365 days | 22 | (18) | 51 | (29)
More than 365 days | 1,529 | (1,350) | 1,457 | (1,290)
Total | 7,656 | (1,503) | 8,825 | (1,428)
| 9.3. | Changes in provision for expected credit losses
Schedule of changes in credit losses provision
| 2022 Jan-Jun | 2021 Jan-Jun
Opening balance | 1,448 | 1,596
Additions | 72 | 42
Write-offs | (21) | -
Reversals | (38) | (75)
Cumulative translation adjustment | 51 | 30
Closing balance | 1,512 | 1,593
Current | 190 | 199
Non-current | 1,322 | 1,394

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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