XML 60 R37.htm IDEA: XBRL DOCUMENT
v3.21.1

EXPENSES BY NATURE | 12 Months Ended
--- | ---
Dec. 31, 2020
EXPENSES BY NATURE |
EXPENSES BY NATURE | NOTE 31 — EXPENSES BY NATURE The Company opted to present its Consolidated Income Statement by function. As required by IAS 1, the expenses classified by nature are as follows:
|  | 2020 |  | 2019 |  | 2018
Depreciation and amortization |  | (2,499,104) |  | (2,074,295) |  | (1,891,814)
Labor expenses |  | (5,867,265) |  | (5,175,373) |  | (5,724,352)
Raw material and consumption material |  | (26,945,440) |  | (25,890,618) |  | (29,623,418)
Freight |  | (2,572,293) |  | (2,300,439) |  | (2,770,516)
Impairment of non-financial assets |  | (411,925) |  | - |  | -
Gains and losses on assets held for sale and sales of interest in subsidiaries |  | - |  | - |  | (414,507)
Other expenses/income, net |  | (476,818) |  | (1,002,301) |  | (1,697,786)
|  | (38,772,845) |  | (36,443,026) |  | (42,122,393)
Classified as: |  |  |  |  |  |
Cost of sales |  | (37,884,102) |  | (35,440,726) |  | (40,010,100)
Selling expenses |  | (512,950) |  | (476,339) |  | (570,431)
General and administrative expenses |  | (1,017,435) |  | (954,117) |  | (1,082,449)
Other operating income |  | 1,763,684 |  | 636,847 |  | 235,421
Other operating expenses |  | (645,985) |  | (187,647) |  | (270,413)
Impairment of financial assets |  | (64,132) |  | (21,044) |  | (9,914)
Impairment of non-financial assets |  | (411,925) |  | - |  | -
Gains and losses on assets held for sale and sales of interest in subsidiaries |  | - |  | - |  | (414,507)
|  | (38,772,845) |  | (36,443,026) |  | (42,122,393)

X
- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfExpensesByNatureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ExpenseByNatureAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration