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Trade and other receivables | 6 Months Ended
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Jun. 30, 2023
Notes and other explanatory information [abstract] |
Trade and other receivables |
| 9. | Trade and other receivables
| 9.1. | Trade and other receivables
Schedule of trade and other receivables, net |  |
| 06.30.2023 | 12.31.2022
Receivables from contracts with customers |  |
Third parties | 4,608 | 5,210
Related parties |  |
Investees (note 28.1) | 118 | 93
Subtotal | 4,726 | 5,303
Other trade receivables |  |
Third parties |  |
Receivables from divestments and Transfer of Rights Agreement (1) | 1,623 | 1,922
Lease receivables | 378 | 394
Other receivables | 584 | 765
Related parties |  |
Petroleum and alcohol accounts - receivables from Brazilian Federal Government | 682 | 602
Subtotal | 3,267 | 3,683
Total trade and other receivables, before ECL | 7,993 | 8,986
Expected credit losses (ECL) - Third parties | (1,621) | (1,533)
Expected credit losses (ECL) - Related parties | (3) | (3)
Total trade and other receivables | 6,369 | 7,450
Current | 4,366 | 5,010
Non-current | 2,003 | 2,440
(1) | As of June 30, 2023 it mainly refers to the receivables from the transactions of Atapu, Sépia, Carmópolis, Roncador, Miranga, Baúna, Pampo and Enchova, Breitener and Potiguar Group.
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$ 525 as of June 30, 2023 (US$ 470 as of December 31, 2022).
| 9.2. | Aging of trade and other receivables – third parties
Schedule of aging of trade and other receivables |  |  |  |
| 06.30.2023 | 12.31.2022
| Trade and other receivables | Expected credit losses | Trade and other receivables | Expected credit losses
Current | 5,306 | (54) | 6,474 | (39)
Overdue: |  |  |  |
1-90 days | 109 | (37) | 189 | (48)
91-180 days | 39 | (35) | 30 | (27)
181-365 days | 100 | (62) | 63 | (51)
More than 365 days | 1,639 | (1,433) | 1,535 | (1,368)
Total | 7,193 | (1,621) | 8,291 | (1,533)
| 9.3. | Changes in provision for expected credit losses – third parties and related parties
Schedule of changes in credit losses provision |  |
| 2023 Jan-Jun | 2022 Jan-Jun
Opening balance | 1,536 | 1,448
Additions | 94 | 72
Write-offs | (33) | (21)
Reversals | (48) | (38)
Translation adjustment | 75 | 51
Closing balance | 1,624 | 1,512
Current | 283 | 190
Non-current | 1,341 | 1,322

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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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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