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TRADE ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 31, 2023
Trade and other current receivables [abstract]  
TRADE ACCOUNTS RECEIVABLE
7.    TRADE ACCOUNTS RECEIVABLE
7.1.Breakdown of balances
December 31, 2023December 31, 2022
Domestic customers
Third parties1,785,157 1,915,745 
Related parties (Note 11) (1)
45,650 99,608 
Foreign customers
Third parties5,049,609 7,612,768 
(-) Expected credit losses(31,962)(21,109)
6,848,454 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 December 31, 2023, was R$4,273,623 (R$6,889,492 as of December 31, 2022).
7.2.Breakdown of trade accounts receivable by maturity
December 31, 2023December 31, 2022
Current5,904,402 8,652,376 
Overdue
Up to 30 days644,644 777,150 
From 31 to 60 days57,395 74,253 
From 61 to 90 days97,639 54,784 
From 91 to 120 days40,533 20,975 
From 121 to 180 days34,708 18,945 
From 181 days69,133 8,529 
6,848,454 9,607,012 
7.3.Roll-forward of expected credit losses
December 31, 2023December 31, 2022
Opening balance(21,109)(34,763)
Additions(38,775)(5,228)
Reversals3,573 3,576 
Write-offs24,230 12,355 
Exchange rate variations119 2,951 
Closing balance(31,962)(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 10.27% of the net sales of pulp segment on December 31, 2023 (10.67% on December 31, 2022) and no main customer responsible for more than 10% of the net sales of paper segment on December 31, 2023 and 2022.