XML 85 R57.htm IDEA: XBRL DOCUMENT v3.21.1
Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Balances and changes in intangible assets

 

Weighted average useful life (years)

Balance on 12/31/2019

 


Additions

 


Amortization

 


Transfer (i)

 


Write-offs
and disposals

 


Effect of foreign currency exchange rate variation

 


Balance on 12/31/2020


Cost:

 

 

 


 

 


 

 


 

 


 

 


 

 


 


Goodwill (a)

-

1,525,088

 


-

 


-

 


-

 


-

 


-

 


1,525,088


Software (b)

4

1,210,529

 


184,027

 


-

 


993

 


(6,633

)

6,130

 


1,395,046


Technology (c)

-

32,617

 


-

 


-

 


-

 


-

 


-

 


32,617


Commercial property rights

-

7,934

 


-

 


-

 


-

 


(7,934

)

-

 


-


Distribution rights

10

133,599

 


-

 


-

 


-

 


-

 


-

 


133,599


Brands (d)

-

122,504

 


-

 


-

 


-

 


-

 


14,458

 


136,962


Trademark rights (d)

39

114,792

 


-

 


-

 


-

 


-

 


-

 


114,792


Others (e)

10

44,900

 


1,040

 


-

 


-

 


-

 


4,758

 


50,698


Decarbonization credits (f)

 

-

 


125,345

 


-

 


(1,058

)

(124,287

)

-

 


-


 

 

3,191,963

 


310,412

 


-

 


(65

)

(138,854

)

25,346

 


3,388,802


Accumulated amortization:

 

 

 


 

 


 

 


 

 


 

 


 

 


 


Software

 

(648,861

)

-

 


(175,144

)

-

 


3,375

 


(4,394

)

(825,024

)

Technology

 

(32,616

)

-

 


-

 


-

 


-

 


-

 


(32,616

)

Commercial property rights

 

(6,384

)

-

 


(85

)

-

 


6,469

 


-

 


-


Distribution rights

 

(108,932

)

-

 


(4,394

)

-

 


-

 


-

 


(113,326

)

Trademark rights

 

(6,119

)

-

 


(2,937

)

-

 


-

 


-

 


(9,056

)

Others

 

(32,713

)

-

 


(121

)

-

 


-

 


(11

)

(32,845

)

 

 

(835,625

)

-

 


(182,681

)

-

 


9,844

 


(4,405

)

(1,012,867

)

Provision for losses and impairment:

 

 

 


 

 


 

 


 

 


 

 


 

 


 


Goodwill (a)

 

(593,280

)

-

 


-

 


-

 


-

 


-

 


(593,280

)

Commercial property rights

 

(465

)

-

 


-

 


-

 


465

 


-

 


-


 

 

(593,745

)

-

 


-

 


-

 


465

 


-

 


(593,280

)

Net amount

 

1,762,593

 


310,412

 


(182,681

)

(65

)

(128,545

)

20,941

 


1,782,655



(i) Refers to amounts transferred to PP&E and prepaid expenses.


 

Weighted
average useful
life (years)

Balance on 12/31/2018

 


Adoption
IFRS 16

 


Additions

 


Amortization

 


Transfer (i)

 


Write-offs
and
disposals

 


Effect of foreign currency exchange rate variation

 


Oxiteno
Andina (*)

 


Balance on 12/31/2019


Cost:

 

 

 


 

 


 

 


 

 


 

 


 

 


 

 


 

 


 


Goodwill (a)

-

1,525,088

 


-

 


-

 


-

 


-

 


-

 


-

 


-

 


1,525,088


Software (b)

3

1,062,486

 


-

 


145,004

 


-

 


2,553

 


(784

)

1,551

 


(281

)

1,210,529


Technology (c)

5

32,617

 


-

 


-

 


-

 


-

 


-

 


-

 


-

 


32,617


Commercial property rights

10

64,032

 


(56,114

)

3,820

 


-

 


(1,401

)

(2,403

)

-

 


-

 


7,934


Distribution rights

6

142,989

 


-

 


1,505

 


-

 


(10,895

)

-

 


-

 


-

 


133,599


Brands (d)

-

120,571

 


-

 


-

 


-

 


-

 


-

 


1,933

 


-

 


122,504


Trademark rights (d)

35

114,792

 


-

 


-

 


-

 


-

 


-

 


-

 


-

 


114,792


Others (e)

10

43,281

 


-

 


1,668

 


-

 


(355

)

-

 


306

 


-

 


44,900


 

 

3,105,856

 


(56,114

)

151,997

 


-

 


(10,098

)

(3,187

)

3,790

 


(281

)

3,191,963


Accumulated amortization:

 

 

 


 

 


 

 


 

 


 

 


 

 


 

 


 

 


 


Software

 

(537,438

)

-

 


-

 


(110,088

)

13

 


(611

)

(998

)

261

 


(648,861

)

Technology

 

(32,613

)

-

 


-

 


(3

)

-

 


-

 


-

 


-

 


(32,616

)

Commercial property rights

 

(23,931

)

16,186

 


-

 


(848

)

(669

)

2,878

 


-

 


-

 


(6,384

)

Distribution rights

 

(106,597

)

-

 


-

 


(6,511

)

4,176

 


-

 


-

 


-

 


(108,932

)

Trademark rights

 

(3,182

)

-

 


-

 


(2,937

)

-

 


-

 


-

 


-

 


(6,119

)

Others

 

(32,740

)

-

 


-

 


(105

)

136

 


-

 


(4

)

-

 


(32,713

)

 

 

(736,501

)

16,186

 


-

 


(120,492

)

3,656

 


2,267

 


(1,002

)

261

 


(835,625

)

Provision for losses and impairment:

 

 

 


 

 


 

 


 

 


 

 


 

 


 

 


 

 


 


Goodwill (a)

 

-

 


-

 


(593,280

)

-

 


-

 


-

 


-

 


-

 


(593,280

)

Commercial property rights

 

-

 


-

 


(465

)

-

 


-

 


-

 


-

 


-

 


(465

)

 

 

-

 


-

 


(593,745

)

-

 


-

 


-

 


-

 


-

 


(593,745

)

Net amount

 

2,369,355

 


(39,928

)

(441,748

)

(120,492

)

(6,442

)

(920

)

2,788

 


(20

)

1,762,593



(i) Refers to amounts transferred to PP&E and right-of-use assets.

(*) Refers to the asset write-offs of Oxiteno Andina (see Note 3.b.6).


 

Weighted
average
useful life
(years)

Balance on 12/31/2017

 


Additions

 


Amortization

 


Transfer (i)

 


Write-offs
and
disposals

 


Effect of foreign currency
exchange rate variation

 


Balance acquisition
TEAS (ii)

 


Balance on 12/31/2018


Cost:

 

 

 


 

 


 

 


 

 


 

 


 

 


 

 


 


Goodwill (a)

-

1,524,291

 


-

 


-

 


-

 


-

 


-

 


797

 


1,525,088


Software (b)

5

853,079

 


223,964

 


-

 


(1,258

)

(15,401

)

2,053

 


49

 


1,062,486


Technology (c)

5

32,617

 


-

 


-

 


-

 


-

 


-

 


-

 


32,617


Commercial property rights (d)

10

55,069

 


11,117

 


-

 


-

 


(2,154

)

-

 


-

 


64,032


Distribution rights

8

142,669

 


690

 


-

 


(350

)

-

 


(20

)

-

 


142,989


Brands (e)

-

113,543

 


-

 


-

 


-

 


-

 


7,028

 


-

 


120,571


Trademark rights (e)

39

114,792

 


-

 


-

 


-

 


-

 


-

 


-

 


114,792


Others (f)

10

40,514

 


1,822

 


-

 


-

 


-

 


945

 


-

 


43,281


 

 

2,876,574

 


237,593

 


 


(1,608

)

(17,555

)

10,006

 


846

 


3,105,856


Accumulated amortization:

 

 

 


 

 


 

 


 

 


 

 


 

 


 

 


 


Software

 

(456,799

)

-

 


(79,845

)

59

 


28

 


(832

)

(49

)

(537,438

)

Technology

 

(32,541

)

 -

 


(72

)

-

 


 -

 


-

 


 -

 


(32,613

)

Commercial property rights

 

(21,292

)

 -

 


(4,679

)

-

 


2,040

 


-

 


 -

 


(23,931

)

Distribution rights

 

(96,704

)

 -

 


(10,018

)

125

 


 -

 


-

 


 -

 


(106,597

)

Trademark rights

 

-

 


 -

 


(3,182

)

 -

 


 -

 


 -

 


 -

 


(3,182

)

Others

 

(31,196

)

 -

 


(1,538

)

 -

 


 -

 


(6

)

 -

 


(32,740

)

 

 

(638,532

)

 


(99,334

)

184

 


2,068

 


(838

)

(49

)

(736,501

)

Net amount

 

2,238,042

 


237,593

 


(99,334

)

(1,424

)

(15,487

)

9,168

 


797

 


2,369,355


 

(i)    Refers to amounts transferred to PP&E.

(ii)  See Note 3.c.


Amortization expenses

The amortization expenses were recognized in the financial statements as shown below:

 

 

2020

 

2019

 

2018

Inventories and cost of products and services sold

9,575

 

11,183

 

15,044

Selling and marketing

7,825

 

3,872

 

8,920

General and administrative

165,281

 

105,437

 

75,370

 

182,681

 

120,492

 

99,334

Balance of the goodwill

The balance of the goodwill is tested annually for impairment and is represented by the following acquisitions:

 

 

Segment

12/31/2020

 


12/31/2019


Goodwill on the acquisition of:

 

 

 


 


Extrafarma

Extrafarma

661,553

 


661,553


Extrafarma – impairment

Extrafarma

(593,280

)

(593,280

)

Extrafarma – net

Extrafarma

68,273

 


68,273


Ipiranga (1)

Ipiranga

276,724

 


276,724


União Terminais

Ultracargo

211,089

 


211,089


Texaco

Ipiranga

177,759

 


177,759


Iconic (CBLSA)

Ipiranga

69,807

 


69,807


Oxiteno Uruguay

Oxiteno

44,856

 


44,856


Temmar

Ultracargo

43,781

 


43,781


DNP

Ipiranga

24,736

 


24,736


Repsol

Ultragaz

13,403

 


13,403


TEAS

Ultracargo

797

 


797


Others

Oxiteno

583

 


583


 

 

931,808

 


931,808


 

 (1) Including R$ 246,163 at Ultrapar.