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TRADE RECEIVABLES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
IfrsStatementLineItems [Line Items] |
Schedule of current trade receivables |
Schedule of current trade receivables |  |
| 2022 | 2021
Trade receivables | 5,737.5 | 5,304.7
Bad debt provision | (679.1) | (668.3)
Net, trade receivables | 5,058.4 | 4,636.4
Related parties (Note 31) | 290.7 | 155.2
Total current trade receivables | 5,349.1 | 4,791.6
Schedule of changes in bad debt provision |
Schedule of current trade receivables, net of impairment losses |  |  |  |  |  |  |  |
| Net carrying amount as of December 31, | No past due | Past due – within 30 days | Past due – between 31 - 60 days | Past due – between 61 - 90 days | Past due – between 91 - 180 days | Past due – between 181 - 360 days | Past due over 360 days
Trade receivables | 5,737.5 | 4,573.0 | 343.8 | 100.5 | 49.4 | 19.3 | 40.2 | 611.3
Bad debt provision | (679.1) | - | - | (0.3) | (10.8) | (16.5) | (40.2) | (611.3)
2022 | 5,058.4 | 4,573.0 | 343.8 | 100.2 | 38.6 | 2.8 | - | -
Trade receivables | 5,304.7 | 4,201.9 | 358.2 | 52.1 | 31.5 | 21.6 | 33.8 | 605.6
Bad debt provision | (668.3) | (10.4) | - | - | (2.3) | (16.2) | (33.8) | (605.6)
2021 | 4,636.4 | 4,191.5 | 358.2 | 52.1 | 29.2 | 5.4 | - | -
The changes in bad debt provision, are as follows:
Schedule of changes in bad debt provision |
At December 31, 2020 | (676.5)
Effects of movements in foreign exchange in the balance sheet | (5.2)
Provisions | (32.4)
Reversals | 21.7
Write-off | 24.1
At December 31, 2021 | (668.3)
Effects of movements in foreign exchange in the balance sheet | 14.0
Provisions | (47.0)
Reversals | 1.7
Write-off | 20.5
At December 31, 2022 | (679.1)
Schedule of changes in bad debt provision |
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
Bad Debt Provision [Member] |
IfrsStatementLineItems [Line Items] |
Schedule of changes in bad debt provision |
Schedule of changes in bad debt provision |
At December 31, 2020 | (676.5)
Effects of movements in foreign exchange in the balance sheet | (5.2)
Provisions | (32.4)
Reversals | 21.7
Write-off | 24.1
At December 31, 2021 | (668.3)
Effects of movements in foreign exchange in the balance sheet | 14.0
Provisions | (47.0)
Reversals | 1.7
Write-off | 20.5
At December 31, 2022 | (679.1)

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