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TRADE ACCOUNTS RECEIVABLE | 6 Months Ended
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Jun. 30, 2023
TRADE ACCOUNTS RECEIVABLE |
TRADE ACCOUNTS RECEIVABLE | 7.TRADE ACCOUNTS RECEIVABLE 7.1.Breakdown of balances ​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Domestic customers | ​ | ​ | ​ | ​
Third parties | ​ | 1,599,377 | ​ | 1,915,745
Related parties (Note 11) (1) | ​ | 73,564 | ​ | 99,608
​ | ​ | ​ | ​ | ​
Foreign customers | ​ | ​ | ​ | ​
Third parties | ​ | 4,845,044 | ​ | 7,612,768
​ | ​ | ​ | ​ | ​
(-) Expected credit losses | ​ | (29,793) | ​ | (21,109)
​ | ​ | 6,488,192 | ​ | 9,607,012
​ (1)The balance refers to transactions with Ibema Companhia Brasileira de Papel. The Company carries out factoring transactions for certain customer receivables where transfers the control and all risks and rewards related to these receivables to the counterparty, so these receivables are derecognized from accounts receivable in the balance sheet. This transaction refers to an additional cash generation opportunity and is therefore classified as a financial asset measured at amortized cost. The impact of these factoring transactions on the accounts receivable as of June 30, 2023, was R$4,227,031 (R$6,889,492 as of December 31, 2022). 7.2.Breakdown of trade accounts receivable by maturity ​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Current | ​ | 5,432,105 | ​ | 8,652,376
Overdue | ​ | ​ | ​ | ​
Up to 30 days | ​ | 855,757 | ​ | 777,150
From 31 to 60 days | ​ | 44,915 | ​ | 74,253
From 61 to 90 days | ​ | 50,212 | ​ | 54,784
From 91 to 120 days | ​ | 9,921 | ​ | 20,975
From 121 to 180 days | ​ | 50,728 | ​ | 18,945
From 181 days | ​ | 44,554 | ​ | 8,529
​ | ​ | 6,488,192 | ​ | 9,607,012
​ 7.3.Roll-forward of expected credit losses ​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Opening balance | ​ | (21,109) | ​ | (34,763)
Additions | ​ | (10,464) | ​ | (5,228)
Reversals | ​ | 177 | ​ | 3,576
Write-offs | ​ | 1,536 | ​ | 12,355
Exchange rate variations | ​ | 67 | ​ | 2,951
Closing balance | ​ | (29,793) | ​ | (21,109)
​ The Company maintains guarantees for overdue receivables as part of its commercial operations, through credit insurance policies, letters of credit and other guarantees. These guarantees avoid the need to recognize expected credit losses, in accordance with the Company’s credit policy. 7.4.Main customers The Company has 1 (one) customer responsible for 12.37% of the net sales of pulp segment on June 30, 2023 (10.67% on December 31, 2022) and no main customer responsible for more than 10% of the net sales of paper segment on June 30, 2023 and December 31, 2022.

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