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TRADE ACCOUNTS RECEIVABLE | 6 Months Ended
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Jun. 30, 2021
TRADE ACCOUNTS RECEIVABLE |
TRADE ACCOUNTS RECEIVABLE | 7.TRADE ACCOUNTS RECEIVABLE 7.1.Breakdown of balances ​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2021 |  | 2020
Domestic customers | ​ | ​ | ​ | ​
Third parties | ​ | 1,084,214 | ​ | 970,796
Related parties (Note 11) (1) | ​ | 53,602 | ​ | 47,685
​ | ​ | ​ | ​ | ​
Foreign customers | ​ | ​ | ​ | ​
Third parties | ​ | 2,883,330 | ​ | 1,938,614
​ | ​ | ​ | ​ | ​
(-) Expected credit losses | ​ | (42,060) | ​ | (41,889)
​ | ​ | 3,979,086 | ​ | 2,915,206
​ 1)The balance refers to transactions with Ibema Companhia Brasileira de Papel, an entity that is not consolidated by the Company. The Company performs factoring transactions for certain customers’ receivables where, substantially all risks and rewards related to these receivables are transferred to the counterpart, so that these receivables are derecognized from accounts receivable in the balance sheet. This transaction refers to an additional cash generation opportunity and may be discontinued at any time without significant impact on the Company's operation and is therefore classified as a financial asset measured at amortized cost. The impact of these factoring transactions on the accounts receivable for the six-month period ended June 30, 2021, is R$6,049,694 (R$5,388,370 as of December 31, 2020). 7.2. Breakdown of trade accounts receivable by maturity ​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2021 |  | 2020
Current | ​ | 3,910,996 | ​ | 2,603,229
Overdue | ​ | ​ | ​ | ​
Up to 30 days | ​ | 19,190 | ​ | 209,210
From 31 to 60 days | ​ | 7,167 | ​ | 51,420
From 61 to 90 days | ​ | 4,502 | ​ | 2,062
From 91 to 120 days | ​ | 5,724 | ​ | 6,665
From 121 to 180 days | ​ | 8,278 | ​ | 8,618
From 181 days | ​ | 23,229 | ​ | 34,002
​ | ​ | 3,979,086 | ​ | 2,915,206
​ 7.3. Rollforward of the expected credit losses ​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2021 |  | 2020
Beginning balance | ​ | (41,889) | ​ | (41,996)
Addition | ​ | (4,429) | ​ | (9,350)
Reversal | ​ | 273 | ​ | 3,328
Write-off | ​ | 3,625 | ​ | 7,737
Exchange rate variation | ​ | 360 | ​ | (1,608)
Ending balance | ​ | (42,060) | ​ | (41,889)
​ The Company maintains guarantees for overdue securities in its commercial operations, through credit insurance policies, letters of credit and other guarantees. These guarantees avoid the need to recognize expected credit losses, in accordance with the Company's credit policy. 7.4. Main customers The Company has no customer responsible for more than 10% of net sales of pulp and/or paper segment for the six-month period ended June 30, 2021 and for the year ended December 31, 2020.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
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