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Trade accounts receivables | 6 Months Ended
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Jun. 30, 2024
Trade and other current receivables [abstract] |
Disclosure of trade and other receivables [text block] | 7 TRADE ACCOUNTS RECEIVABLE 7.1 Breakdown of balances
| 06/30/2024 |  | 12/31/2023
Domestic customers |  |  |
Third parties | 1,787,948 |  |  | 1,785,157 |
Related parties (Note 11.1) (1) | 73,977 |  |  | 45,650 |
Foreign customers |  |  |
Third parties | 5,393,033 |  |  | 5,049,609 |
Related parties (Note 11.1) | 315 |  |  |  |
(-) Expected credit losses | (30,347) |  |  | (31,962) |
| 7,224,926 |  |  | 6,848,454 |
(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, 2024, was R$6,081,569 (R$4,273,623 as of December 31, 2023). 7.2 Breakdown of trade accounts receivable by maturity
| 06/30/2024 |  | 12/31/2023
Current | 6,150,528 |  |  | 5,904,402 |
Overdue |  |  |
Up to 30 days | 797,997 |  |  | 644,644 |
From 31 to 60 days | 135,966 |  |  | 57,395 |
From 61 to 90 days | 45,511 |  |  | 97,639 |
From 91 to 120 days | 31,552 |  |  | 40,533 |
From 121 to 180 days | 31,837 |  |  | 34,708 |
From 181 days | 31,535 |  |  | 69,133 |
| 7,224,926 |  |  | 6,848,454 |
7.3 Roll-forward of expected credit losses
| 06/30/2024 |  | 12/31/2023
Opening balance | (31,962) |  |  | (21,109) |
(Provisions)/Reversals, net | 3 |  |  | (35,202) |
Write-offs | 2,704 |  |  | 24,230 |
Exchange rate variations | (1,092) |  |  | 119 |
Closing balance | (30,347) |  |  | (31,962) |
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 On June 30, 2024 the Company doesn't have any customer responsible for more than 10% of the net sales of pulp operating segment and no main customers in the paper operating segment. On December 31, 2023 the Company had 1 (one) customer responsible for 10.27% of the net sales of pulp operating segment and no main customers in the paper operating segment.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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