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Intangible assets (Tables) | 6 Months Ended
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Jun. 30, 2023
Intangible Assets |
Schedule of class of assets |
Schedule of class of assets |  |  |  |
| Rights and Concessions (1) | Software | Goodwill | Total
Balance at December 31, 2022 | 2,523 | 439 | 24 | 2,986
Cost | 2,578 | 1,560 | 24 | 4,162
Accumulated amortization and impairment | (55) | (1,121) | − | (1,176)
Addition | 148 | 84 | − | 232
Capitalized borrowing costs | − | 6 | − | 6
Write-offs | (35) | − | − | (35)
Transfers | − | 1 | − | 1
Signature Bonuses Transfers (2) | (6) | − | − | (6)
Amortization | (2) | (46) | − | (48)
Translation adjustment | 210 | 39 | 2 | 251
Balance at June 30, 2023 | 2,838 | 523 | 26 | 3,387
Cost | 2,900 | 1,779 | 26 | 4,705
Accumulated amortization and impairment | (62) | (1,256) | − | (1,318)
Estimated useful life in years | (3) | 5 | Indefinite |
Balance at December 31, 2021 | 2,695 | 308 | 22 | 3,025
Cost | 2,744 | 1,321 | 22 | 4,087
Accumulated amortization and impairment | (49) | (1,013) | − | (1,062)
Addition | 895 | 87 | − | 982
Capitalized borrowing costs | − | 5 | − | 5
Write-offs | (11) | (1) | − | (12)
Transfers | (10) | (1) | − | (11)
Signature Bonuses Transfers (2) | (840) | − | − | (840)
Amortization | (2) | (35) | − | (37)
Impairment recognition | − | (1) | − | (1)
Translation adjustment | 124 | 18 | 1 | 143
Balance at June 30, 2022 | 2,851 | 380 | 23 | 3,254
Cost | 2,905 | 1,487 | 23 | 4,415
Accumulated amortization and impairment | (54) | (1,107) | − | (1,161)
Estimated useful life in years | (3) | 5 | Indefinite |
(1) | It comprises mainly signature bonuses (amounts paid in concession contracts for oil or natural gas exploration and production sharing), in addition to public service concessions, trademarks and patents and others.
(2) | Transfers to PP&E. In 2023, it refers to the declaration of commerciality of the Manjuba field. In 2022, it relates to the Atapu and Sepia.
(3) | Mainly composed of assets with indefinite useful lives, which are reviewed annually to determine whether events and circumstances continue to support an indefinite useful life assessment.

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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard -URIDate 2023-03-23 + Details
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