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EXCEPTIONAL ITEMS - Exceptional Items Included in the Income Statement (Details) - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Exceptional Items |  |  |  |
Costs arising from business combinations |  | R$ 0.0 | R$ 0.0 | R$ (18.2)
COVID-19 impacts | [1] | (16.7) | (134.3) | (263.2)
Restructuring | [2] | (101.8) | (165.4) | (146.5)
Effect of application of IAS 29 (hyperinflation) |  | (8.2) | (11.1) | (9.3)
Stella Recall |  | 0.0 | 0.0 | (14.8)
Distribution agreement | [3] | 0.0 | (82.0) | 0.0
Write-off of investments | [4] | (16.6) | (0.0) | (0.0)
Total |  | R$ (143.3) | R$ (392.8) | R$ (452.0)
[1] | COVID-19 expenses refer to (a) additional administrative expenses to ensure the safety of the Company’s people (increased frequency of cleaning at the Company’s facilities, providing alcohol gel and masks for our employees); (b) donations; (c) Company initiatives providing support for some customer ecosystems, which were necessary due to the COVID-19 pandemic.
[2] | The restructuring expenses primarily related to centralized projects and resizing in the Latin America CAC and Brazil.
[3] | Refers to distribution agreement with our strategic partner in Guatemala.
[4] | Refers to an investment write-off of a business line in Canada.

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- Definition The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_b&doctype=Standard -URIDate 2022-03-24 + Details
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