XML 96 R87.htm IDEA: XBRL DOCUMENT v3.23.3

TRADE ACCOUNTS RECEIVABLE - Rollforward of expected credit losses (Details) - Trade accounts receivable - BRL (R$) R$ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Rollforward of the expected credit losses
Opening balance	R$ (21,109)	R$ (34,763)
Additions	(10,464)	(5,228)
Reversals	177	3,576
Write-offs	1,536	12,355
Exchange rate variation	(67)	(2,951)
Closing balance	R$ (29,793)	R$ (21,109)

X

- Definition

The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: