XML 196 R37.htm IDEA: XBRL DOCUMENT
v3.20.1

EXPENSES BY NATURE | 12 Months Ended
--- | ---
Dec. 31, 2019
EXPENSES BY NATURE |
EXPENSES BY NATURE | 30 EXPENSES BY NATURE
|  | December 31, |  | December 31, |  | December 31,
|  | 2019 |  | 2018 |  | 2017
Cost of sales (1) |  |  |  |  |  |
Personnel expenses |  | (1,374,331) |  | (649,741) |  | (546,090)
Variable cost |  | (10,067,716) |  | (3,197,895) |  | (2,994,349)
Logistics cost |  | (2,776,021) |  | (1,044,899) |  | (963,379)
Depreciation, depletion and amortization |  | (4,290,308) |  | (1,523,935) |  | (1,367,856)
Amortization of fair value adjustment on business combination with Fibria and Facepa |  | (2,844,741) |  | — |  | —
Other |  | 609,635 |  | (505,861) |  | (624,630)
|  | (20,743,482) |  | (6,922,331) |  | (6,496,304)
Selling expenses |  |  |  |  |  |
Personnel expenses |  | (215,640) |  | (145,844) |  | (106,083)
Services |  | (85,161) |  | (78,227) |  | (45,593)
Logistics cost |  | (618,089) |  | (297,129) |  | (220,944)
Depreciation and amortization |  | (84,018) |  | (4,471) |  | (3,547)
Amortization of fair value adjustment on business combination with Fibria |  | (820,730) |  | — |  | —
Other (2) |  | (81,641) |  | (73,055) |  | (47,158)
|  | (1,905,279) |  | (598,726) |  | (423,325)
General and Administrative expenses |  |  |  |  |  |
Personnel expenses |  | (642,543) |  | (469,661) |  | (309,019)
Services |  | (323,841) |  | (235,544) |  | (105,522)
Depreciation and amortization |  | (52,830) |  | (34,817) |  | (31,375)
Amortization of fair value adjustment on business combination with Fibria |  | 26,609 |  | — |  | —
Other (3) |  | (180,753) |  | (85,187) |  | (83,058)
|  | (1,173,358) |  | (825,209) |  | (528,974)
Other operating (expenses) income net |  |  |  |  |  |
Rents and leases |  | 5,805 |  | — |  | —
Result from sale of other products, net (4) |  | 15,229 |  | 8,785 |  | 4,765
Result from sale and disposal of property, plant and equipment and biological assets, net |  | (63,454) |  | 4,523 |  | 4,700
Result on fair value adjustment of biological assets |  | 185,399 |  | (129,187) |  | 192,504
Partial write-off of intangible assets |  | — |  | — |  | (18,845)
Provision for loss and write-off of property, plant and equipment and biological assets |  | — |  | (18,103) |  | (66,707)
Amortization of intangible assets |  | (8,193) |  | (9,947) |  | (8,303)
Receipt of royalties |  | — |  | — |  | 2,603
Judicial agreements |  | — |  | — |  | 20,231
Land conflict agreement |  | — |  | — |  | (11,779)
Insurance reimbursement |  | 7,917 |  | — |  | —
Trade agreement credits (5) |  | 87,000 |  | 51,846 |  | 10,671
Provision for loss of judicial deposits |  | (3,284) |  | — |  | —
Amortization of fair value adjustment on business combination with Fibria, Facepa and Ibema |  | (12,143) |  | — |  | —
Tax credits - gains in tax lawsuit (ICMS from the PIS/COFINS calculation basis) (6) |  | 128,115 |  | 335 |  | 5,613
Other operating income (expenses), net |  | 63,363 |  | (5,127) |  | 5,057
|  | 405,754 |  | (96,875) |  | 140,510
| 1) |  | Includes the amount of R$615,394, related to idle capacity and maintenance downtime.
| 2) |  | Includes expected credit losses, insurance, materials of use and consumption, expenses with travel, accommodation, participation in trade fairs and events.
| 3) |  | Includes corporate expenses, insurance, materials of use and consumption social projects and donations, expenses with travel and accommodation.
| 4) |  | Includes depletion from wood sold in the amount of R$5,598 (On December 31, 2018 R$9,869).
| 5) |  | The amount refers to the receipt of credits from compulsory loans discussed in lawsuits against Centrais Elétricas Brasileiras S.A. (Eletrobrás).
| 6) |  | For further information see Note 9.

X
- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfExpensesByNatureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ExpenseByNatureAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration