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TRADE ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2022

TRADE ACCOUNTS RECEIVABLE

Schedule of trade accounts receivable by type of customer


		December 31,		December 31,
		2022		2021
Domestic customers
Third parties		1,915,745		1,449,177
Related parties (Note 11) ⁽¹⁾		99,608		73,598

Foreign customers
Third parties		7,612,768		5,043,453

(-) Expected credit losses		(21,109)		(34,763)
		9,607,012		6,531,465

1)	The balance refers to transactions with Ibema Companhia Brasileira de Papel.

Schedule of trade accounts receivable by maturity

7.2.

Breakdown of trade accounts receivable by maturity


		December 31,		December 31,
		2022		2021
Current		8,652,376		5,972,945
Overdue
Up to 30 days		777,150		518,115
From 31 to 60 days		74,253		15,359
From 61 to 90 days		54,784		3,087
From 91 to 120 days		20,975		1,453
From 121 to 180 days		18,945		3,779
From 181 days		8,529		16,727
		9,607,012		6,531,465

Schedule of rollforward of expected credit losses, trade accounts receivable

7.3.	Roll-forward of expected credit losses


		December 31,		December 31,
		2022		2021

Opening balance		(34,763)		(41,889)
Additions		(5,228)		(2,547)
Reversals		3,576		3,184
Write-offs		12,355		7,078
Exchange rate variations		2,951		(589)
Closing balance		(21,109)		(34,763)