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INTANGIBLE (Tables)

12 Months Ended

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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The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

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