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LEASING (Tables)
 12 Months Ended
Dec. 31, 2022
Leasing  
Schedule of discount rates
   
Incremental borrowing rate Annual rate (%) Monthly rate (%)
Initial application
Up to two years

7.96

0.64

Three to five years

10.64

0.85

Six to twenty years

13.17

1.04

 
Contracts entered - 2019 at 2021
Up to three years 6.87 0.56
Three to four years 7.33 0.59
Four to twenty years 8.08 0.65
     
Contracts entered - August to December 2022 (1)    
Up to five years 6.43 0.52
Six to ten years 6.54 0.53
Eleven to fifteen years 6.58 0.54
Sixteen to thirty years 6.60 0.54
     

 

(1)Monthly the Company calculates the addition to the rate to be applied to the new contracts. For the purposes of publication, these are presented at the average rates used.
Schedule of right of use asset
     
  Real estate property Vehicles Total
Balances on December 31, 2019

206

71

277

Disposals (contracts terminated) (9) - (9)
Amortization (25) (40) (65)
Addition 6 - 6
Remeasurement 7 (4) 3
Balances on December 31, 2020

185

27

212

Disposals (contracts terminated) (5) - (5)
Amortization (1) (8) (41) (49)
Addition 11 - 11
Remeasurement (2) 9 48 57
Balances on December 31, 2021

192

34

226

Amortization (1) (14) (40) (54)
Right of use acquired in a business combination 5 - 5
Disposals (contracts terminated) (9) (1) (10)
Addition 24 117 141
Remeasurement (2) 16 5 21
Balances on December 31, 2022

214

115

329

 

(1)Amortization of the Right of Use recognized in the Statement of income is net of use of the credits of PIS/Pasep and Cofins taxes on payments of rentals, a total R$0.641 in 2022 (R$0.588 in 2021).
(2)The Company have identified events giving rise to revaluation and modifications of their principal contracts. The leasing liabilities are restated with adjustment to the asset of Right of Use.
Schedule of lease liabilities
 
   
Balance on December 31, 2020

227

Addition 11
Settled (5)
Interest incurred (1) 27
Leasing paid   (70)
Interest in leasing contracts (3)
Remeasurement (2) 57
Balance on December 31, 2021

244

Addition 141
Business combination adjustment 5
Interest incurred (1) 29
Leasing paid (66)
Interest in leasing contracts paid (4)
Settled (16)
Remeasurement (2) 21
Balance on December 31, 2022

354

   
Current liabilities 57
Non-current liabilities 297

 

(1)Financial expenses recognized in the Statement of income are net of incorporation of the credits for PIS/Pasep and Cofins taxes on payments of rentals, in the amounts of R$2 in 2022 (R$2 on December 31, 2021).
(2)The Company identified events that give rise to restatement and modifications of their principal contracts; the leasing liability was remeasured with an adjustment to the asset of Right of Use.
Schedule of embedded leasing consideration
   
Cash flow Nominal Adjusted to present value
Consideration for the leasing

806

355

Potential PIS/Pasep and Cofins (9.25%) 61 22
Schedule of maturity of lease contracts
 
   
2023 62
2024 68
2025 58
2026 58
2027 50
2028 at 2048 510
Undiscounted values

806

Embedded interest (452)
Lease liabilities

354