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DEFERRED INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2022
Deferred income tax [Abstract] |
Schedule of changes in deferred income tax | Changes in deferred income tax are as follows:
|  | As of December 31,
|  | 2022 |  | 2021
At the beginning of the year |  | (25,471) |  |  | (187,782) |
Translation differences |  | 330 |  |  | (69) |
Effect of changes in tax law (note 10) |  | — |  |  | (9,117) |
Credits directly to other comprehensive income |  | (18,056) |  |  | (14,158) |
Deferred tax credit (note 10) |  | 80,692 |  |  | 185,655 |
At the end of the year |  | 37,495 |  |  | (25,471) |
Changes in deferred tax assets and liabilities | The changes in deferred tax assets and liabilities (prior to offsetting the balances within the same tax jurisdiction) during the year are as follows:
Deferred tax liabilities |  | PP&E |  | Inventories |  | Intangible assets |  | Other |  | Total at December 31, 2022
At the beginning of the year |  | (353,420) |  |  | 49,437 |  |  | (26,323) |  |  | (10,959) |  |  | (341,265) |
Income statement credit (charge) |  | 152,864 |  |  | (119,031) |  |  | 3,400 |  |  | 13,270 |  |  | 50,503 |
At the end of the year |  | (200,556) |  |  | (69,594) |  |  | (22,923) |  |  | 2,311 |  |  | (290,762) |
Deferred tax assets |  | Provisions |  | Trade receivables |  | Tax losses (1) |  | Other (2) |  | Total at December 31, 2022
At the beginning of the year |  | 82,139 |  |  | 35,144 |  |  | 3,578 |  |  | 194,934 |  |  | 315,795 |
Translation differences |  | — |  |  | — |  |  | — |  |  | 330 |  |  | 330 |
Credits directly to other comprehensive income |  | — |  |  | — |  |  | — |  |  | (18,056) |  |  | (18,056) |
Income statement credit (charge) |  | 16,860 |  |  | (19,629) |  |  | 13,822 |  |  | 19,136 |  |  | 30,189 |
At the end of the year |  | 98,999 |  |  | 15,515 |  |  | 17,400 |  |  | 196,343 |  |  | 328,257 |
(1) As of December 31, 2022, the recognized deferred tax assets on tax losses amount to $17.4 million and there are net unrecognized deferred tax assets of $202.0 million and unrecognized tax losses amounting to $879.0 million. These two last effects are connected to the acquisition of Ternium Brasil Ltda. (2) It corresponds mainly to the deferred tax assets related to post-employment benefits and asset retirement obligations.
Deferred tax liabilities |  | PP&E |  | Inventories |  | Intangible assets |  | Other |  | Total at December 31, 2021
At the beginning of the year |  | (426,140) |  |  | (30,187) |  |  | (20,710) |  |  | (2,021) |  |  | (479,058) |
Income statement credit (charge) |  | 72,720 |  |  | 79,624 |  |  | (5,613) |  |  | (8,938) |  |  | 137,793 |
At the end of the year |  | (353,420) |  |  | 49,437 |  |  | (26,323) |  |  | (10,959) |  |  | (341,265) |
Deferred tax assets |  | Provisions |  | Trade receivables |  | Tax losses (3) |  | Other (4) |  | Total at December 31, 2021
At the beginning of the year |  | 52,342 |  |  | 9,186 |  |  | 31,084 |  |  | 198,664 |  |  | 291,276 |
Translation differences |  | — |  |  | — |  |  | — |  |  | (69) |  |  | (69) |
Credits directly to other comprehensive income |  | — |  |  | — |  |  | — |  |  | (14,158) |  |  | (14,158) |
Effect of changes in tax law |  | — |  |  | — |  |  | — |  |  | (9,117) |  |  | (9,117) |
Income statement credit (charge) |  | 29,797 |  |  | 25,958 |  |  | (27,506) |  |  | 19,613 |  |  | 47,862 |
At the end of the year |  | 82,139 |  |  | 35,144 |  |  | 3,578 |  |  | 194,934 |  |  | 315,795 |
(3) As of December 31, 2021, the recognized deferred tax assets on tax losses amount to $3.6 million and there are net unrecognized deferred tax assets of $0.1 billion and unrecognized tax losses amounting to $0.8 billion. These two last effects are connected to the acquisition of Ternium Brasil Ltda. (4) It corresponds mainly to the deferred tax assets related to post-employment benefits and asset retirement obligations.

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