XML 62 R53.htm IDEA: XBRL DOCUMENT
v3.23.3

LEASES (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
LEASES |
Schedule of right of use assets | The balances rolled forward are set out below:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Machinery and | ​ | ​ | ​ | Ships and | ​ | ​ | ​ | ​
​ |  | Lands |  | equipment |  | Buildings |  | boats |  | Vehicles |  | Total
Balance as at December 31, 2021 | ​ | 2,868,411 | ​ | 86,464 | ​ | 88,410 | ​ | 1,748,008 | ​ | 2,730 | ​ | 4,794,023
Additions/updates | ​ | 849,996 | ​ | 66,821 | ​ | 61,647 | ​ | ​ | ​ | 4,216 | ​ | 982,680
Depreciation (1) | ​ | (360,225) | ​ | (40,732) | ​ | (64,301) | ​ | (124,890) | ​ | (2,303) | ​ | (592,451)
Write-offs (2) | ​ | (75,026) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (75,026)
Balance as at December 31, 2022 | ​ | 3,283,156 | ​ | 112,553 | ​ | 85,756 | ​ | 1,623,118 | ​ | 4,643 | ​ | 5,109,226
Additions/updates | ​ | 290,722 | ​ | 85,493 | ​ | 78,547 | ​ | ​ | ​ | 490 | ​ | 455,252
Depreciation (1) | ​ | (188,802) | ​ | (51,778) | ​ | (29,419) | ​ | (62,445) | ​ | (1,191) | ​ | (333,635)
Write-offs (2) | ​ | (54) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (54)
Balance as at June 30, 2023 | ​ | 3,385,022 | ​ | 146,268 | ​ | 134,884 | ​ | 1,560,673 | ​ | 3,942 | ​ | 5,230,789
​
1) | The amount of depreciation related to land is substantially reclassified to biological assets to make up the formation costs.
2) | Write-off due to cancellation of contracts.
Schedule of present value of lease liabilities | The balance of lease payables on June 30, 2023, measured at present value and discounted at the respective discount rates are set forth below:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Average rate - | ​ | ​ | ​ | Present value of
Nature of agreement |  | % p.a. (1) |  | Maturity (2) |  | liabilities
Lands and farms | ​ | 12.52 | ​ | April/2050 | ​ | 3,673,964
Machinery and equipment | ​ | 11.43 | ​ | April/2035 | ​ | 217,381
Buildings | ​ | 10.84 | ​ | September/2031 | ​ | 122,556
Ships and boats | ​ | 11.39 | ​ | February/2039 | ​ | 2,178,580
Vehicles | ​ | 10.83 | ​ | July/2026 | ​ | 3,503
​ | ​ | ​ | ​ | ​ | ​ | 6,195,984
​
1) | To determine the discount rates, quotes were obtained from financial institutions for agreements with characteristics and average terms similar to the lease agreements.
2) | Refers to the original maturities of the agreements and, therefore, does not consider eventual renewal clauses.
​
Summary of changes in lease liabilities | The balances rolled forward are set out below:
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ | ​ | 2023 | ​ | 2022
Opening balance |  | 6,182,530 |  | 5,893,194
Additions | ​ | 455,252 | ​ | 982,680
Write-offs (2) | ​ | (54) | ​ | (75,026)
Payments | ​ | (577,132) | ​ | (1,044,119)
Accrual of financial charges (1) | ​ | 327,374 | ​ | 612,042
Exchange rate variations | ​ | (191,986) | ​ | (186,241)
Closing balance | ​ | 6,195,984 | ​ | 6,182,530
​ | ​ | ​ | ​ | ​
Current | ​ | 710,906 | ​ | 672,174
Non-current | ​ | 5,485,078 | ​ | 5,510,356
​
1) | On June 30, 2023, the amount of R$104,137 related to interest expenses on leased lands was capitalized to biological assets to represent the formation cost (R$178,429 as of December 31, 2022).
2) | Write-off due to cancellation of contracts.
​ ​
Schedule of expenses recognised in profit or loss | The amounts recognized are set out below:
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | June 30,
​ |  | 2023 |  | 2022
Expenses relating to short-term assets | ​ | 5,559 | ​ | 1,038
Expenses relating to low-value assets | ​ | 946 | ​ | 571
​ | ​ | 6,505 | ​ | 1,609

X
- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of the changes in lease liabilities classified as operating leases during reporting the period. + References No definition available. + Details
Name: | suz_LesseeOperatingLeasesChangesInLeaseLiabilitiesTableTextBlock
Namespace Prefix: | suz_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the lease expenses recognised in profit or loss. + References No definition available. + Details
Name: | suz_LesseeOperatingLeasesExpensesRecognisedInProfitOrLossTableTextBlock
Namespace Prefix: | suz_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the present value of lease liabilities classified as operating leases. + References No definition available. + Details
Name: | suz_LesseeOperatingLeasesPresentValueOfLeaseLiabilitiesTableTextBlock
Namespace Prefix: | suz_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration