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LEASING

12 Months Ended

Dec. 31, 2021

LEASING

LEASING

NOTE 13 — LEASING

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a) Summary of changes in the leasing assets:

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​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	Machines, equipment,	​	Data electronic	​	​	​	​
Right-of-use Cost		Land and buildings		and installations		equipment		Others		Total
Balances as of January 1, 2019	​	243,250	​	436,401	​	106,787	​	49,930	​	836,368
Additions		14,062		117,653		742		11,064		143,521
Disposals		(10,493)		(22,993)		(162)		(1,907)		(35,555)
Remeasurements		33,322		(2,346)		—		1,236		32,212
Foreign exchange effect		3,853		4,571		46		2,119		10,589
Balances as of December 31, 2019		283,994		533,286		107,413		62,442		987,135
Additions		5,670		185,116		175		43,862		234,823
Disposals		(14,583)		(14,846)		—		(1,176)		(30,605)
Remeasurements		111		(3,035)		12,548		69		9,693
Foreign exchange effect		26,748		37,809		340		15,747		80,644
Balances as of December 31, 2020		301,940		738,330		120,476		120,944		1,281,690
Additions		48,504		135,652		291		36,599		221,046
Disposals		(5,621)		(109,947)		(151)		(22,066)		(137,785)
Remeasurements		40,024		55,866		6,456		4,045		106,391
Loss of control of subsidiary (note 3.4)	​	—	​	(2,894)	​	(302)	​	—	​	(3,196)
Foreign exchange effect		8,152		13,828		111		8,599		30,690
Balances as of December 31, 2021		392,999		830,835		126,881		148,121		1,498,836

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​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	Machines, equipment,	​	Data electronic	​	​	​	​
Accumulated depreciation		Land and buildings		and installations		equipment		Others		Total
Balances as of January 1, 2019		—	​	—		—		—		—
Depreciation		(50,080)		(127,399)		(15,419)		(21,873)		(214,771)
Disposals		1,330		4,250		32		976		6,588
Foreign exchange effect		(733)		(128)		(9)		(768)		(1,638)
Balances as of December 31, 2019		(49,483)		(123,277)		(15,396)		(21,665)		(209,821)
Depreciation		(51,451)		(166,741)		(15,459)		(27,110)		(260,761)
Disposals		8,601		13,453		—		1,027		23,081
Foreign exchange effect		(5,286)		(8,091)		(70)		(5,431)		(18,878)
Balances as of December 31, 2020		(97,619)		(284,656)		(30,925)		(53,179)		(466,379)
Depreciation		(59,284)		(186,300)		(13,800)		(31,750)		(291,134)
Disposals		3,668		108,532		97		21,334		133,631
Loss of control of subsidiary (note 3.4)	​	—	​	1,860	​	230	​	—	​	2,090
Foreign exchange effect		(3,574)		(7,889)		(45)		(3,792)		(15,300)
Balances as of December 31, 2021		(156,809)		(368,453)		(44,443)		(67,387)		(637,092)
​	​	​	​	​	​	​	​	​	​	​
Right-of-use Assets	​	​	​	​	​	​	​	​	​	​
Balances as of December 31, 2019	​	234,511	​	410,009	​	92,017	​	40,777	​	777,314
Balances as of December 31, 2020	​	204,321	​	453,674	​	89,551	​	67,765	​	815,311
Balances as of December 31, 2021	​	236,190	​	462,382	​	82,438	​	80,734	​	861,744

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b) Leasing payable:

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Leasing payments are presented in the Statement of Cash Flow.

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The liabilities presented in the Balance Sheet are adjusted to present value, based on risk-free interest rates observed in each country where the Company has operations, adjusted by the Company's credit spread, where on December 31, 2021 the discount rates were between 3.5% p.a. to 16.3% p.a. (3.7% p.a. to 10.8% p.a. in December 31, 2020), varying according to the country and duration of the lease.

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The payment schedules of leasing are as follows:

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​	​	​	​	​
​	​	2021	​	2020
2021	​	—	​	231,703
2022	​	275,086	​	193,314
2023		211,576	​	140,019
2024		127,718	​	90,812
2025		88,682	​	65,561
2026 on		215,303	​	135,065
​		918,365	​	856,474
​	​	​	​	​
Leasing payable	​	​	​	​
Current	​	275,086	​	231,703
Non-current	​	643,279	​	624,771
​	​	​	​	​
Financial expense for the years ended on December 31, 2021 and 2020	​	68,789	​	61,727

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X

- Definition

The entire disclosure for leases.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2021-01-01
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-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-URIDate 2021-03-24

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- References

No definition available.

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