XML 94 R66.htm IDEA: XBRL DOCUMENT
v3.23.1

RESULTS BY NATURE (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
RESULTS BY NATURE |
Schedule of results by nature |
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31, |  | December 31,
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
Cost of sales (1) | ​ | ​ | ​ | ​ | ​ | ​
Personnel expenses | ​ | (1,467,896) | ​ | (1,174,460) | ​ | (997,080)
Costs of raw materials, materials and services | ​ | (11,463,862) | ​ | (8,731,670) | ​ | (7,533,152)
Logistics costs | ​ | (4,795,161) | ​ | (4,328,046) | ​ | (4,156,096)
Depreciation, depletion and amortization | ​ | (6,406,610) | ​ | (5,988,248) | ​ | (5,773,088)
Other | ​ | (687,759) | ​ | (393,164) | ​ | (506,915)
​ | ​ | (24,821,288) | ​ | (20,615,588) | ​ | (18,966,331)
Selling expenses | ​ | ​ | ​ | ​ | ​ | ​
Personnel expenses | ​ | (244,681) | ​ | (219,590) | ​ | (205,636)
Services | ​ | (146,184) | ​ | (121,568) | ​ | (114,143)
Logistics costs | ​ | (1,065,416) | ​ | (947,551) | ​ | (852,562)
Depreciation and amortization | ​ | (951,626) | ​ | (944,361) | ​ | (905,880)
Other (2) | ​ | (75,287) | ​ | (58,652) | ​ | (96,431)
​ | ​ | (2,483,194) | ​ | (2,291,722) | ​ | (2,174,652)
​ | ​ | ​ | ​ | ​ | ​ | ​
General and administrative expenses | ​ | ​ | ​ | ​ | ​ | ​
Personnel expenses | ​ | (1,039,733) | ​ | (984,513) | ​ | (862,308)
Services | ​ | (378,986) | ​ | (330,727) | ​ | (311,975)
Depreciation and amortization | ​ | (101,764) | ​ | (103,867) | ​ | (78,275)
Other (3) | ​ | (189,284) | ​ | (158,802) | ​ | (190,634)
​ | ​ | (1,709,767) | ​ | (1,577,909) | ​ | (1,443,192)
​ | ​ | ​ | ​ | ​ | ​ | ​
Other operating (expenses) income net | ​ | ​ | ​ | ​ | ​ | ​
Rents and leases | ​ | 2,164 | ​ | 3,321 | ​ | 4,303
Results from sales of other products, net | ​ | 58,880 | ​ | 31,865 | ​ | 56,791
Results from sales and disposals of property, plant and equipment, intangible and biological assets, net (4) | ​ | (509) | ​ | 413,052 | ​ | 11,548
Result from fair value adjustments of biological assets | ​ | 1,199,759 | ​ | 763,091 | ​ | 466,484
Depletion and amortization (5) | ​ | 52,110 | ​ | (5,187) | ​ | (15,537)
Tax credits - gains in tax lawsuits (exclusion of ICMS from the PIS/COFINS calculation basis) (6) | ​ | (1,324) | ​ | 441,880 | ​ | ​
Provision for judicial liabilities (7) | ​ | (156,243) | ​ | ​ | ​ | ​
Other operating income (expenses), net | ​ | (33,121) | ​ | 45 | ​ | 7,561
​ | ​ | 1,121,716 | ​ | 1,648,067 | ​ | 531,150
​
1) | Includes R$525,882 related to maintenance downtime, costing (R$227,562 as at December 31, 2021).
2) | Includes expected credit losses, insurance, materials for use and consumption, travel, accommodation, trade fairs and events.
3) | Includes, substantially, corporate expenses, insurance, materials for use and consumption, social programs and donations, travel and accommodation. As at December 31, 2021, includes R$25,285 and as at December 31, 2020, includes R$89,666 related to COVID-19 social actions.
4) | As at December 31, 2021 mainly represents the net gain on the sale of rural properties and forests to Turvinho and Bracell.
5) | Does not include R$18,887, related to the amortization of fair value adjustments recognized as financial expenses (Note 26) (R$5,543 as at December 31, 2021 and R$38,826 as at December 31,2020).
​
6) | As at December 31, 2021, refers to the recognition of (i) R$454,318, related to the tax credit and (ii) R$12,438 related to the provision for legal fees.
​
7) | Comparative period balances were classified as Cost of sales and General and administrative expenses.

X
- Definition The disclosure of expenses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfExpensesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ExpenseByNatureAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration