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PROVISION FOR JUDICIAL LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2022

PROVISION FOR JUDICIAL LIABILITIES

Rollforward and changes in the provisions according to the nature of the proceedings for probable losses, net of judicial deposits


		June 30,
		2022
		Tax and				Civil,		Contingent
		social				environment		liabilities
		security		Labor		and real estate		assumed ⁽¹⁾ ⁽²⁾		Total
Balance provision at the beginning of the period		477,096		178,925		82,592		2,694,541		3,433,154
Payments		(14,450)		(20,416)		(715)				(35,581)
Write-off		(1,948)		(12,803)		(207)		(17,392)		(32,350)
Additions		6,301		61,553		10,105				77,959
Monetary adjustment		10,316		7,544		9,107				26,967
Balance provision		477,315		214,803		100,882		2,677,149		3,470,149
Judicial deposits		(146,937)		(16,322)		(21,891)				(185,150)
Balance provision at the end of the period		330,378		198,481		78,991		2,677,149		3,284,999

1)

Amounts arising from lawsuits with probability of loss possible and remote, of tax nature in the amount of R$2,479,208 and civil in the amount of R$197,941, measured and recorded at the estimated fair value resulting from the business combination with Fibria, in accordance with paragraph 23 of IFRS 3- Business Combination.

2)	Reversal due to a change in prognosis and/or settlement.


		December 31,
		2021
		Tax and				Civil,		Contingent
		social				environment		liabilities
		security		Labor		and real estate		assumed ⁽¹⁾ ⁽²⁾		Total
Balance provision at the beginning of the year		476,070		217,180		50,368		2,709,253		3,452,871
Payments		(21,155)		(37,368)		(49,519)				(108,042)
Write-off		(5,807)		(105,366)		(9,249)		(14,712)		(135,134)
Additions		17,718		88,777		79,245				185,740
Monetary adjustment		10,270		15,702		11,747				37,719
Balance provision		477,096		178,925		82,592		2,694,541		3,433,154
Judicial deposits		(135,590)		(45,302)		(19,650)				(200,542)
Balance provision at the end of the year		341,506		133,623		62,942		2,694,541		3,232,612

1)

Amounts arising from lawsuits with probability of loss possible and remote, of tax nature in the amount of R$2,496,358 and civil in the amount of R$198,183, measured and recorded at the estimated fair value resulting from the business combination with Fibria, in accordance with paragraph 23 of IFRS 3 - Business Combination.

2)	Reversal due to a change in prognosis and/or settlement.

Schedule of possible losses for which no provision has been recorded


		June 30,		December 31,
		2022		2021
Taxes and social security ⁽¹⁾		7,800,026		7,539,938
Labor		202,061		211,767
Civil and environment ⁽¹⁾		4,067,898		3,691,778
		12,069,985		11,443,483

1)

The amounts above do not include the fair value adjustment allocated to probable contingencies of R$2,645,908 (R$2,515,486 as of December 31, 2021), which were recorded at fair value resulting from business combinations with Fibria, in accordance with paragraph 23 of IFRS 3 - Business Combination, as presented in note 20.1.1. above.