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Deferred Revenue (Tables)

12 Months Ended

Dec. 31, 2018

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Deferred revenue in subsidiaries

The Company’s subsidiaries have recognized the following deferred revenue:

		12/31/2018				12/31/2017
‘am/pm’ and Jet Oil franchising upfront fee (a)			18,668				19,537
Loyalty program “Km de Vantagens” (b)			18,465				9,134
Loyalty program “Clube Extrafarma”(b)			1,289				2,638
			38,422				31,309
Current			26,572				18,413
Non-current			11,850				12,896

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- Definition

The entity grants customers award credit as incentive provided to buy certain goods or services. The entity allocates some of the consideration received or receivable from the sales transaction to the award credits, deferring the recognition of revenue.

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- Definition

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