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PROPERTY, PLANT AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2022
Property, plant and equipment [abstract] |
PROPERTY, PLANT AND EQUIPMENT |
13. | PROPERTY, PLANT AND EQUIPMENT
Schedule of property, plant and equipment |  |
| 2022 | 2021
Property, plant and equipment | 26,961.3 | 26,664.0
Right of use assets | 3,094.5 | 2,560.3
| 30,055.8 | 29,224.3
Schedule of Reconciliation of changes in property, plant and equipment |  |  |  |  |
| Land and buildings | Plant and equipment | Fixtures and fittings | Under construction | Total
Acquisition cost |
At December 31, 2020 | 12,385.1 | 34,037.4 | 7,219.4 | 2,830.7 | 56,472.6
Effects of movements in foreign exchange in the balance sheet | 54.1 | 129.0 | 4.3 | 6.0 | 193.4
Effects of application of IAS 29 (hyperinflation) | 544.2 | 1,170.1 | 216.4 | 148.7 | 2,079.4
Acquisition through business combinations | 0.9 | 8.6 | 0.5 | 1.1 | 11.1
Acquisitions | 11.3 | 960.1 | 45.2 | 6,294.5 | 7,311.1
Disposals and write-offs | (117.7) | (1,238.4) | (360.4) | (3.4) | (1,719.9)
Transfers from/(to) other asset categories | 662.0 | 2,402.9 | 401.5 | (3,872.9) | (406.5)
At December 31, 2021 | 13,539.9 | 37,469.7 | 7,526.9 | 5,404.7 | 63,941.2
Effects of movements in foreign exchange in the balance sheet | (1,075.9) | (3,378.4) | (879.5) | (360.7) | (5,694.5)
Effects of application of IAS 29 (hyperinflation) | 870.5 | 2,891.0 | 744.4 | 252.7 | 4,758.6
Acquisitions | 11.2 | 1,283.5 | 87.3 | 4,923.7 | 6,305.7
Disposals and write-offs | (24.6) | (1,531.4) | (349.8) | - | (1,905.8)
Transfers from/(to) other asset categories | 1,173.1 | 3,083.9 | 553.4 | (5,870.4) | (1,060.0)
At December 31, 2022 | 14,494.2 | 39,818.3 | 7,682.7 | 4,350.0 | 66,345.2
| Land and buildings | Plant and equipment | Fixtures and fittings | Under construction | Total
Depreciation |
At December 31, 2020 | (3,993.6) | (23,831.0) | (5,795.1) | - | (33,619.7)
Effects of movements in foreign exchange in the balance sheet | (39.7) | (52.4) | 10.6 | - | (81.5)
Effects of application of IAS 29 (hyperinflation) | (94.1) | (557.6) | (146.6) | - | (798.3)
Acquisition through business combinations | (0.3) | (1.1) | (0.2) | - | (1.6)
Depreciation | (398.1) | (3,098.5) | (634.4) | - | (4,131.0)
Disposals and write-offs | 46.6 | 1,222.6 | 320.6 | - | 1,589.8
Transfers from/(to) other asset categories | 36.6 | 1.3 | 5.4 | - | 43.3
Impairment losses | (7.1) | (269.0) | (2.1) | - | (278.2)
At December 31, 2021 | (4,449.7) | (26,585.7) | (6,241.8) | - | (37,277.2)
Effects of movements in foreign exchange in the balance sheet | 243.8 | 2,311.1 | 767.9 | - | 3,322.8
Effects of application of IAS 29 (hyperinflation) | (157.8) | (1,938.4) | (647.7) | - | (2,743.9)
Depreciation | (436.4) | (3,161.0) | (579.7) | - | (4,177.1)
Disposals and write-offs | 4.5 | 1,515.7 | 335.2 | - | 1,855.4
Transfers from/(to) other asset categories | 0.1 | 32.7 | 7.3 | - | 40.1
Impairment losses | (0.4) | (403.6) | - | - | (404.0)
At December 31, 2022 | (4,795.9) | (28,229.2) | (6,358.8) | - | (39,383.9)
Carrying amount: |
At December 31, 2021 | 9,090.2 | 10,884.0 | 1,285.1 | 5,404.7 | 26,664.0
At December 31, 2022 | 9,698.3 | 11,589.1 | 1,323.9 | 4,350.0 | 26,961.3
The balances of fixed assets provided as security are not material. Right-of-use asset:
| Buildings | Machinery, equipment and vehicles | Others | Total
Acquisition cost |
At December 31, 2020 | 1,791.6 | 1,905.9 | 175.5 | 3,873.0
Effects of movements in foreign exchange in the balance sheet | 51.8 | 4.0 | 6.3 | 62.1
Additions | 803.9 | 1,409.6 | 71.2 | 2,284.7
Write-offs | (312.4) | (1,327.8) | (122.7) | (1,762.9)
Transfers from/(to) other asset categories | (27.7) | (76.5) | 90.3 | (13.9)
At December 31, 2021 | 2,307.2 | 1,915.2 | 220.6 | 4,443.0
Effects of movements in foreign exchange in the balance sheet | (111.6) | (11.7) | (5.4) | (128.7)
Additions | 628.0 | 915.0 | 94.7 | 1,637.7
Write-offs | (11.2) | (252.5) | - | (263.7)
Transfers from/(to) other asset categories | (114.0) | 21.7 | (7.8) | (100.1)
At December 31, 2022 | 2,698.4 | 2,587.7 | 302.1 | 5,588.2
| Buildings | Machinery, equipment and vehicles | Others | Total
Depreciation |
At December 31, 2020 | (812.9) | (1,017.9) | (126.7) | (1,957.5)
Effects of movements in foreign exchange in the balance sheet | (19.3) | (1.5) | (3.6) | (24.4)
Depreciation | (476.3) | (489.4) | (58.7) | (1,024.4)
Write-offs | 205.8 | 794.9 | 109.6 | 1,110.3
Transfers (from)/to other asset categories | 1.5 | 43.1 | (31.2) | 13.4
At December 31, 2021 | (1,101.2) | (670.8) | (110.6) | (1,882.6)
Effects of movements in foreign exchange in the balance sheet | 47.3 | 6.0 | 2.8 | 56.1
Depreciation | (391.6) | (415.3) | (38.6) | (845.5)
Write-offs | 20.9 | 58.0 | - | 78.9
Transfers (from)/to other asset categories | 77.1 | 11.8 | 10.5 | 99.4
At December 31, 2022 | (1,347.5) | (1,010.3) | (135.9) | (2,493.7)
Carrying amount: |  |  |  |
At December 31, 2021 | 1,206.0 | 1,244.4 | 110.0 | 2,560.4
At December 31, 2022 | 1,350.9 | 1,577.4 | 166.2 | 3,094.5
The average discount rate applied for IFRS 16, using the incremental rate was as follows:
Schedule of average discount rate applied for IFRS 16 |  |  |  |  |
| Rate %
Lease Term | 2022 |  | 2021 |  | 2020
2022 - 2026 | 9.46% |  | 7.29% |  | 10.54%
2027 - 2031 | 10.27% |  | 9.78% |  | 8.19%
2032 - 2036 | 15.16% |  | 14.47% |  | 10.97%

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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS16_g73-79__IAS16_g73-79_TI -URIDate 2022-03-24 + Details
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