XML 59 R37.htm IDEA: XBRL DOCUMENT
v3.23.1

EXPENSES BY NATURE | 12 Months Ended
--- | ---
Dec. 31, 2022
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: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
Depreciation and amortization |  | (2,866,699) |  | (2,658,561) |  | (2,499,104)
Labor expenses |  | (7,367,601) |  | (7,249,811) |  | (5,867,265)
Raw material and consumption material |  | (48,606,561) |  | (43,720,989) |  | (26,945,440)
Freight |  | (4,820,294) |  | (3,898,360) |  | (2,572,293)
Other expenses/income, net |  | (2,151,429) |  | (1,585,863) |  | (476,818)
Eletrobras compulsory loan recovery |  | — |  | 1,391,280 |  | —
Results in operations with subsidiary and joint ventures |  | — |  | (162,913) |  | —
Impairment of non-financial assets |  | — |  | — |  | (411,925)
​ | ​ | (65,812,584) | ​ | (57,885,217) | ​ | (38,772,845)
Classified as: |  |  |  |  |  |
Cost of sales |  | (63,661,156) |  | (57,527,721) |  | (37,884,102)
Selling expenses |  | (733,026) |  | (715,830) |  | (512,950)
General and administrative expenses |  | (1,454,592) |  | (1,390,121) |  | (1,017,435)
Other operating income |  | 246,313 |  | 979,760 |  | 1,763,684
Other operating expenses |  | (210,042) |  | (460,029) |  | (645,985)
Eletrobras compulsory loan recovery | ​ | — | ​ | 1,391,280 | ​ | —
Results in operations with subsidiary and joint ventures |  | — |  | (162,913) |  | —
Impairment of financial assets |  | (81) |  | 357 |  | (64,132)
Impairment of non-financial assets |  | — | ​ | — |  | (411,925)
​ | ​ | (65,812,584) | ​ | (57,885,217) | ​ | (38,772,845)
​

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 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfExpensesByNatureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types: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