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v3.20.1

INTANGIBLE (Tables) | 12 Months Ended
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Dec. 31, 2019
INTANGIBLE |
Schedule of goodwill and intangible assets with indefinite useful life |
|  | December 31, |  | December 31,
|  | 2019 |  | 2018
Vale Florestar |  | 45,435 |  | 45,435
Paineiras Logística (1) |  | — |  | 10
PCHM (1) |  | — |  | 307
FACEPA |  | 119,332 |  | 112,582
Fibria (2) |  | 7,897,051 |  | —
Other (3) |  | 1,196 |  | 1,196
|  | 8,063,014 |  | 159,530
| 1) |  | On December 31, 2019, the Company tested goodwill on expected future profitability (goodwill) arising from business combinations with PCH Mucuri and Paineiras Logística and identified an impairment of R$317 recognized in other operating results.
| 2) |  | Purchase price allocation in Note 1.2.2.
| 3) |  | The amount of R$1,196 related to other intangible assets with indefinite useful life such as servitude and electricity in the year ended December 31, 2019 and 2018.
Summary of assumptions used in valuation of cash-generating units |
|  | 2020 |  | 2021 |  | 2022 |  | 2023 |  | 2024
Net average pulp price – Foreign market (USD/t) |  |  |  |  |  |  |  |  |  |
Asia |  | 502.30 |  | 670.00 |  | 767.00 |  | 577.00 |  | 588.60
Europa |  | 506.70 |  | 603.00 |  | 691.80 |  | 553.90 |  | 565.00
North America |  | 559.40 |  | 638.90 |  | 733.00 |  | 586.80 |  | 598.60
Latin America |  | 545.50 |  | 660.40 |  | 757.60 |  | 606.60 |  | 618.70
Net average pulp price – Internal market (USD/t) |  | 439.50 |  | 631.00 |  | 723.90 |  | 579.60 |  | 600.10
Average exchange rate (R$/U.S.$) |  | 3.94 |  | 3.92 |  | 3.96 |  | 4.02 |  | 4.08
Discount rate (pos-tax) |  | 9.1% p.a. |  | 9.1% p.a. |  | 9.1% p.a. |  | 9.1% p.a. |  | 9.1% p.a.
Discount rate (pre-tax) |  | 12.5% p.a. |  | 12.5% p.a. |  | 12.5% p.a. |  | 12.5% p.a. |  | 12.5% p.a.
Schedule of intangible assets with determined useful life |
|  |  |  | December 31, |  | December 31,
|  |  |  | 2019 |  | 2018
Beginning balance |  |  |  | 180,311 |  | 141,785
Business combination with Fibria (1) |  |  |  | 308,681 |  |
Additions |  |  |  | 17,715 |  | 7,983
Fair value adjustment on business combination with Facepa |  |  |  |  |  | 53,477
Fair value adjustment on business combination with Ibema |  |  |  | 702 |  |
Amortization |  |  |  | (74,332) |  | (44,340)
Fair value adjustment on business combination with Fibria |  |  |  | 10,159,550 |  |
Customer portfolio |  |  |  | 9,030,779 |  |
Supplier agreements |  |  |  | 172,094 |  |
Port services agreements |  |  |  | 694,590 |  |
Port concession |  |  |  | 54,470 |  |
Lease agreements |  |  |  | 44,371 |  |
Cultivars |  |  |  | 142,744 |  |
Software |  |  |  | 20,502 |  |
Fair value adjustment on business combination with Fibria - Amortization: |  |  |  | (956,577) |  |
Customer portfolio |  |  |  | (820,980) |  |
Supplier agreements |  |  |  | (72,097) |  |
Port services agreements |  |  |  | (29,362) |  |
Port concession |  |  |  | (2,147) |  |
Lease agreements |  |  |  | (7,499) |  |
Cultivars |  |  |  | (20,392) |  |
Software |  |  |  | (4,100) |  |
Fair value adjustment on business combination with Facepa - Amortization |  |  |  | (15,430) |  |
Fair value adjustment on business combination with Ibema - Amortization |  |  |  | (24) |  |
Exchange rate variation |  |  |  | 2,930 |  | 12,461
Transfers and others |  |  |  | 26,263 |  | 8,945
Ending balance |  |  |  | 9,649,789 |  | 180,311
|  | Average Annual |  |  |  |
|  | Amortization |  |  |  |
Represented by |  | Rate % |  |  |  |
Trademarks and patents |  | 5 to 10 |  | 20,649 |  | 19,477
Software |  | 20 |  | 119,265 |  | 59,112
Customer portfolio |  | 2.5 to 5 |  | 7,393 |  | 19,004
Non-compete agreement |  | 5 |  | 2,150 |  | 2,812
Research and development agreement |  | 19 |  | 74,643 |  | 79,906
Development and implementation of systems |  | 20 |  | 1,687 |  |
Right of exploitation - Terminal concession of Macuco |  | 4 |  | 166,932 |  |
Supplier Relationship - Chemicals |  | 5 |  | 51,562 |  |
Others |  |  |  | 1,857 |  |
Intangible assets (fair value adjustments) acquired in the business combination, net – Ibema |  |  |  | 678 |  |
Intangible assets (fair value adjustments) acquired in the business combination, net – Fibria |  |  |  | 9,202,973 |  |
Customer portfolio |  | 9 |  | 8,209,799 |  |
Supplier agreements |  | 13 to 100 |  | 99,997 |  |
Port services agreements |  | 4 |  | 665,228 |  |
Ports concession |  | 4 |  | 52,324 |  |
Lease agreements |  | 17 |  | 36,871 |  |
Cultivars |  | 14 |  | 122,352 |  |
Software |  | 20 |  | 16,402 |  |
|  |  |  | 9,649,789 |  | 180,311
| 1) |  | Business combination with Fibria and its subsidiaries held on January 3, 2019, Note 1.2.1.

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