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Trade Receivables and Reseller Financing (Tables)

12 Months Ended

Dec. 31, 2020

Statement [Line Items]

Trade receivables

The composition of trade receivables is as follows:

	12/31/2020			12/31/2019
Domestic customers	3,443,641			3,867,163
Domestic customers – related parties (see Note 8.a)	151			739
Foreign customers	326,442			223,308
Foreign customers – related parties (see Note 8.a)	2,984			3,176
(-) Expected losses on doubtful accounts	(382,096	)		(404,886	)
	3,391,122			3,689,500
Current	3,318,927			3,635,834
Non-current	72,195			53,666

Trade receivables breakdown

The breakdown of trade receivables, gross of expected losses on doubtful accounts, is as follows:

					Past due
	Total		Current		less than 30 days		31-60 days		61-90 days		91-180 days		more than 180 days
12/31/2020	3,773,218		2,963,163		124,606		27,970		21,389		47,169		588,921
12/31/2019	4,094,386		3,199,315		159,350		27,320		12,245		61,489		634,667

Breakdown of expected losses on doubtful accounts

The breakdown of expected losses on doubtful accounts, is as follows:

					Past due
	Total		Current		less than 30 days		31-60 days		61-90 days		91-180 days		more than 180 days
12/31/2020	382,096		21,219		2,154		1,751		2,233		13,378		341,361
12/31/2019	404,886		28,861		1,456		1,625		3,749		23,698		345,497

Composition of reseller financing

The composition of reseller financing is as follows:

	12/31/2020			12/31/2019
Reseller financing – Ipiranga	1,165,395			956,942
(-) Expected losses on doubtful accounts	(197,011	)		(156,006	)
	968,384			800,936
Current	549,129			436,188
Non-current	419,255			364,748

Breakdown of reseller financing, gross of expected losses on doubtful accounts

The breakdown of reseller financing, gross of expected losses on doubtful accounts, is as follows:

					Past due
	Total		Current		less than 30 days		31-60 days		61-90 days		91-180 days		more than 180 days
12/31/2020	1,165,395		787,904		10,230		15,237		21,200		28,989		301,835
12/31/2019	956,942		644,488		26,262		10,481		12,616		30,144		232,951

Breakdown of expected losses on doubtful accounts

The breakdown of expected losses on doubtful accounts, is as follows:

					Past due
	Total		Current		less than 30 days		31-60 days		61-90 days		91-180 days		more than 180 days
12/31/2020	197,011		22,872		785		1,812		2,397		14,684		154,461
12/31/2019	156,006		21,337		2,519		1,063		1,313		14,639		115,135

Trade receivables [member] | IFRS 9 [member]

Statement [Line Items]

Summary of Movements in the allowance losses on doubtful debts

Movements in the allowance for expected losses on doubtful accounts are as follows:

Balance as of December 31, 2018		385,080
Additions		189,192
Reversals		(119,640	)
Write-offs		(49,746	)
Balance as of December 31, 2019		404,886
Additions		194,220
Reversals		(203,994	)
Write-offs		(13,016	)
Balance as of December 31, 2020		382,096

Reseller Financing Ipiranga [Member] | IFRS 9 [member]

Statement [Line Items]

Summary of Movements in the allowance losses on doubtful debts

Movements in the allowance for expected losses on doubtful accounts are as follows:

Balance as of December 31, 2018		139,699
Additions		30,601
Reversals		(14,294	)
Balance as of December 31, 2019		156,006
Additions		74,745
Reversals		(29,791	)
Write-offs		(3,949	)
Balance as of December 31, 2020		197,011