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PROVISIONS | 12 Months Ended
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Dec. 31, 2022
Provisions [abstract] |
PROVISIONS |
27. | PROVISIONS
(a) Provision changes
Schedule of provision changes |  |  |  |  |  |
| Balance as of December 31, 2020 | Effect of changes in foreign exchange rates | Additions | Provisions used | Provisions reversed | Balance as of December 31, 2021
Provision for disputes and litigation |
Taxes on sales | 184.1 | - | 198.5 | (57.3) | (106.7) | 218.6
Labor | 129.9 | (0.8) | 163.1 | (147.2) | (20.8) | 124.2
Civil | 86.8 | (2.2) | 273.9 | (71.8) | (33.8) | 252.9
Other taxes | 156.7 | 2.0 | 14.6 | (5.2) | (5.1) | 163.0
Total provision for disputes and litigation | 557.5 | (1.0) | 650.1 | (281.5) | (166.4) | 758.7
Restructuring | 14.5 | 1.2 | 6.8 | (5.1) | - | 17.4
Total provisions | 572.0 | 0.2 | 656.9 | (286.6) | (166.4) | 776.1
| Balance as of December 31, 2021 | Effect of changes in foreign exchange rates | Additions | Provisions used | Provisions reversed | Balance as of December 31, 2022
Provision for disputes and litigation |  |
Taxes on sales | 218.6 | - | 157.6 | (85.8) | (43.3) | 247.1
Labor | 124.2 | (4.6) | 194.2 | (162.0) | (19.7) | 132.1
Civil | 252.9 | (17.5) | 312.7 | (196.6) | (15.6) | 335.9
Other taxes | 163.0 | (8.1) | 60.1 | (7.2) | (15.0) | 192.8
Total provision for disputes and litigation | 758.7 | (30.2) | 724.6 | (451.6) | (93.6) | 907.9
Restructuring | 17.4 | (2.0) | - | (3.6) | - | 11.8
Total provisions | 776.1 | (32.2) | 724.6 | (455.2) | (93.6) | 919.7
| (b) | Expected settlement
Schedule of expected settlement |  |  |  |  |
| 2022 |  | 2021
| Non-current | Current |  | Non-current | Current
Provision for disputes and litigation |
Taxes on sales | 193.8 | 53.3 |  | 163.2 | 55.4
Labor | 104.9 | 27.2 |  | 96.2 | 28.0
Civil | 263.0 | 72.9 |  | 194.1 | 58.8
Other taxes | 170.1 | 22.7 |  | 142.1 | 20.9
Total provision for disputes and litigation | 731.8 | 176.1 |  | 595.6 | 163.1
Restructuring | 7.2 | 4.6 |  | 8.2 | 9.2
Total provisions | 739.0 | 180.7 |  | 603.8 | 172.3
The expected settlement of provisions was based on management’s best estimate at the balance sheet date.
| (c) | Main lawsuits with a probable likelihood of loss:
(c.1) Sales taxes In Brazil, the Company and its subsidiaries are parties to various administrative and judicial proceedings related to ICMS, IPI, PIS and COFINS taxes, considered as probable likelihood of loss. Such proceedings include, among others, tax offsetting, appropriation of tax credits and alleged insufficient payment of the respective taxes. (c.2) Labor The Company and its subsidiaries are parties to labor proceedings with former employees or former employees of service providers. The main issues involve overtime and related effects and respective charges. (c.3) Civil The Company and its subsidiaries are involved in civil lawsuits considered as representing a probable likelihood of loss. The most relevant portion of these lawsuits refers to former distributors, mainly in Brazil, mostly claiming damages resulting from the termination of their contracts. The processes representing possible probabilities are disclosed in Note 30 - Contingencies.

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