XML 31 R22.htm IDEA: XBRL DOCUMENT
v3.23.3

INTANGIBLE | 6 Months Ended
--- | ---
Jun. 30, 2023
INTANGIBLE |
INTANGIBLE | 16.INTANGIBLE 16.1.Goodwill and intangible assets with indefinite useful lives ​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Goodwill - Facepa | ​ | 119,332 | ​ | 119,332
Goodwill - Fibria | ​ | 7,897,051 | ​ | 7,897,051
Goodwill - MMC Brasil (1) | ​ | 182,798 | ​ | ​
Other (2) | ​ | 4,018 | ​ | 3,405
​ | ​ | 8,203,199 | ​ | 8,019,788
​ 1)Refers to the goodwill of the MMC Brasil business combination, whose allocation of the purchase price is disclosed in note 1.2.3. 2)Refers to other intangible assets with indefinite useful lives such as servitude of passage and electricity. The goodwill is based on expected future profitability supported by valuation reports, after the purchase price allocation. Goodwill is allocated to cash-generating units as presented in Note 28.4. For the six-month period ended June 30, 2023, the Company did not identify any event that indicated the need to perform the impairment test and to record any impairment provision for intangible assets. 16.2.Intangible assets with limited useful lives ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | June 30, | ​ | December 31,
​ | ​ | ​ | ​ | 2023 | ​ | 2022
Opening balance | ​ | ​ | ​ | 7,173,183 | ​ | 8,014,740
Additions | ​ | ​ | ​ | 197 | ​ | 90,499
Fair value adjustment MMC Brasil (1) | ​ | ​ | ​ | 189,655 | ​ | ​
Write-offs | ​ | ​ | ​ | ​ | ​ | (51)
Amortization | ​ | ​ | ​ | (489,650) | ​ | (966,796)
Transfers and others | ​ | ​ | ​ | 35,563 | ​ | 34,791
Closing balance | ​ | ​ | ​ | 6,908,948 | ​ | 7,173,183
Represented by | ​ | Average rate % | ​ | ​ | ​ | ​
Non-competition agreements | ​ | 5.00 | ​ | 4,971 | ​ | 5,128
Port concessions | ​ | 4.30 | ​ | 547,242 | ​ | 554,832
Lease agreements | ​ | 16.90 | ​ | 10,624 | ​ | 14,374
Supplier agreements | ​ | 12.90 | ​ | 48,146 | ​ | 55,554
Port service contracts | ​ | 4.20 | ​ | 564,501 | ​ | 579,289
Cultivars | ​ | 14.30 | ​ | 50,980 | ​ | 61,176
Trademarks and patents(1) | ​ | 9.05 | ​ | 199,024 | ​ | 10,935
Customer portfolio | ​ | 9.10 | ​ | 5,336,369 | ​ | 5,746,860
Supplier agreements | ​ | 17.60 | ​ | 16,142 | ​ | 21,427
Software | ​ | 20.00 | ​ | 122,013 | ​ | 113,946
Other | ​ | 5.75 | ​ | 8,936 | ​ | 9,662
​ | ​ | ​ | ​ | 6,908,948 | ​ | 7,173,183
​ | ​ | ​ | ​ | ​ | ​ | ​
Cost | ​ | ​ | ​ | 12,229,915 | ​ | 12,004,503
Amortization | ​ | ​ | ​ | (5,320,967) | ​ | (4,831,320)
Closing balance | ​ | ​ | ​ | 6,908,948 | ​ | 7,173,183
​ 1)On June 1, 2023, the Company completed the acquisition of MMC Brasil Indústria e Comércio Ltda.(Note 1.2.3.)

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

X
- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + 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_DisclosureOfIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration