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INCOME AND SOCIAL CONTRIBUTION TAXES (Tables)

6 Months Ended

Jun. 30, 2022

INCOME AND SOCIAL CONTRIBUTION TAXES

Schedule of deferred income and social contribution taxes

​

​	​	​	​	​
​	​	June 30,	​	December 31,
​		2022		2021
Tax loss	​	1,262,655	​	1,156,876
Negative tax basis of social contribution	​	462,012	​	411,074
​	​	​	​	​
Assets temporary differences	​	​	​	​
Provision for judicial liabilities	​	208,797	​	249,345
Operating provisions and other losses	​	910,580	​	965,130
Exchange rate variation	​	4,949,546	​	6,555,202
Derivatives losses ("MtM")	​	684,371	​	2,193,693
Amortization of fair value adjustment on business combination	​	690,809	​	699,535
Unrealized profit on inventories	​	315,563	​	298,888
Leases	​	339,827	​	373,372
​	​	9,824,160	​	12,903,115
​	​	​	​	​
Liabilities temporary differences	​	​	​	​
Goodwill - Tax benefit on unamortized goodwill	​	884,796	​	746,489
Property, plant and equipment - deemed cost	​	1,269,389	​	1,316,859
Accelerated tax depreciation	​	906,997	​	944,949
Borrowing cost	​	131,245	​	99,399
Fair value of biological assets	​	437,938	​	430,966
Deferred taxes, net of fair value adjustment	​	413,050	​	427,313
Tax credits - gains in tax lawsuit (exclusion of ICMS from the PIS and COFINS contribution tax basis)	​	194,121	​	198,027
Provision of deferred taxes on results of associates abroad	​	170,135	​	​
Other temporary differences	​	12,745	​	9,184
​	​	4,420,416	​	4,173,186
​	​	​	​	​
Non-current assets	​	5,404,862	​	8,729,929
Non-current liabilities	​	1,118	​	​

​

Schedule of accumulated tax losses and social contribution tax loss carryforwards

​

​	​	​	​	​
​	​	June 30,	​	December 31,
​		2022		2021
Tax loss carry forward	​	5,050,620	​	4,627,504
Negative tax basis of social contribution carryforward	​	5,133,467	​	4,567,489

Schedule of changes in net balance of deferred income tax

​

​	​	​	​	​
​	​	June 30,	​	December 31,
​		2022		2021
Beginning balance	​	8,729,929	​	8,676,432
Tax loss	​	105,779	​	143,868
Negative tax basis of social contribution	​	50,938	​	81,662
Provision for judicial liabilities	​	(40,548)	​	16,245
Reversal of operating provisions and other losses	​	(54,550)	​	(53,467)
Exchange rate variation	​	(1,605,656)	​	442,296
Derivative gains (“MtM”)	​	(1,509,322)	​	(110,140)
Amortization of fair value adjustment on business combination	​	5,537	​	22,996
Unrealized profit on inventories	​	16,675	​	122,041
Lease	​	(33,545)	​	86,306
Goodwill - Tax benefit on unamortized goodwill	​	(138,307)	​	(276,614)
Property, plant and equipment - deemed cost	​	47,470	​	68,783
Accelerated tax depreciation	​	37,952	​	80,187
Borrowing cost	​	(31,846)	​	10,637
Fair value of biological assets	​	(6,972)	​	(225,586)
Deferred taxes on the result of associates abroad	​	(170,135)	​	(33,893)
Credits on exclusion of ICMS from the PIS/COFINS tax base	​	3,906	​	(154,468)
Other temporary differences	​	(3,561)	​	(167,356)
Ending balance	​	5,403,744	​	8,729,929

​

Schedule of changes in the effects of income tax and social contribution on profit or loss

​

​	​	​	​	​
​	​	June 30,	​	June 30,
​		2022		2021
Net income (loss) before taxes	​	13,937,137	​	9,888,881
Income tax and social contribution benefit (expense) at statutory nominal rate of 34%	​	(4,738,627)	​	(3,362,220)
​	​	​	​	​
Tax effect on permanent differences	​	​	​	​
Taxation (difference) on profit of associates in Brazil and abroad (1)	​	1,473,037	​	1,162,607
Equity method	​	3,164	​	30,724
Thin capitalization (2)	​	(198,725)	​	(364,176)
Credit related to Reintegra Program	​	3,677	​	3,615
Director bonus	​	(11,176)	​	(14,096)
Tax incentives (3)	​	22,464	​	3,886
Donations, fines and other	​	(3,052)	​	(67,781)
​	​	(3,449,238)	​	(2,607,441)
Income tax	​	​	​	​
Current	​	(116,819)	​	(148,847)
Deferred	​	(2,446,211)	​	(1,806,012)
​	​	(2,563,030)	​	(1,954,859)
Social Contribution	​	​	​	​
Current	​	(5,818)	​	(6,816)
Deferred	​	(880,390)	​	(645,766)
​	​	(886,208)	​	(652,582)
Income and social contribution benefits (expenses) on the period	​	(3,449,238)	​	(2,607,441)
​	​	​	​	​
Effective rate of income and social contribution tax expenses	​	24.75%	​	26.37%

​

1) The effect of the difference in taxation of associates is substantially due to the difference between the nominal rates of Brazil and associates abroad.

2) The Brazilian thin capitalization rules establish that interest paid or credited by a Brazilian entity to a related party abroad may only be deducted for income tax and social contribution purposes if the interest expense is viewed as necessary for the activities of the local entity and when determined limits and requirements are met. On June 30, 2022 and December 31, 2021, the Company did not meet all limits and requirements therefore the expense is not deductible for the period.

3) Income tax and social contribution deduction on profit or loss referring to the use of the (i) tax incentives applicable to ICMS (ii) exploitation profit (iii) PAT benefit (“Worker Food Program”) and (v) extension of maternity and paternity leave.

X

- Definition

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

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The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

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The disclosure of reconciliation of the effects of income tax and social contribution on profit or loss.

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Tabular disclosure of tax credit carryforwards available to reduce future taxable income, including amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances.

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