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v3.22.1

Right to Use Assets and Leases payable (Tables) | 12 Months Ended
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Dec. 31, 2021
Right to Use Assets and Leases payable |
Summary of Information About Right of Use Asset |
| Weighted average useful life (years) | Balance on 12/31/2020 |  |  | Additions and remeasurement |  |  | Write-offs |  |  | Transfer (i) |  |  | Effect of foreign currency exchange rate variation |  |  | Amortization |  |  | Reclassification to assets held for sale (ii) |  |  | Balance on 12/31/2021 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate (iii) | 10 | 2,254,432 |  |  | 257,787 |  |  | (150,718 | ) |  | - |  |  | 1,295 |  |  | - |  |  | (569,323 | ) |  | 1,793,473 |
Port area | 20 | 268,534 |  |  | 31,096 (*) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 299,630 |
Vehicles | 4 | 139,843 |  |  | 26,589 |  |  | (9,315 | ) |  | - |  |  | 103 |  |  | - |  |  | (11,047 | ) |  | 146,173 |
Equipment | 6 | 44,936 |  |  | 19,887 |  |  | (6,171 | ) |  | - |  |  | 1,920 |  |  | - |  |  | (43,832 | ) |  | 16,740 |
Others | 20 | 27,846 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 27,846 |
|  | 2,735,591 |  |  | 335,359 |  |  | (166,204 | ) |  | - |  |  | 3,318 |  |  | - |  |  | (624,202 | ) |  | 2,283,862 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | (481,975 | ) |  | - |  |  | 76,954 |  |  | - |  |  | (530 | ) |  | (283,882 | ) |  | 199,963 |  |  | (489,470 | )
Port area |  | (3,962 | ) |  | - |  |  | - |  |  | (11,935 | ) |  | - |  |  | (7,629 | ) |  | - |  |  | (23,526 | )
Vehicles |  | (63,091 | ) |  | - |  |  | 7,032 |  |  | - |  |  | (54 | ) |  | (48,146 | ) |  | 5,392 |  |  | (98,867 | )
Equipment |  | (19,619 | ) |  | - |  |  | 6,483 |  |  | - |  |  | (897) |  |  | (17,637 | ) |  | 29,836 |  |  | (1,834 | )
Others |  | (16,658 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | (2,212 | ) |  | - |  |  | (18,870 | )
|  | (585,305 | ) |  | - |  |  | 90,469 |  |  | (11,935 | ) |  | (1,481 | ) |  | (359,506 | ) |  | 235,191 |  |  | (632,567 | )
Impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | - |  |  | (38,957 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | 38,957 |  |  | - |
|  | - |  |  | (38,957 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | 38,957 |  |  | - |
Net amount |  | 2,150,286 |  |  | 296,402 |  |  | (75,735 | ) |  | (11,935 | ) |  | 1,837 |  |  | (359,506 | ) |  | (350,054 | ) |  | 1,651,295 |
(i) | Refers to the amortization of right-of-use assets in the subsidiary Tequimar Vila do Conde Logística Portuária S.A. (“Tequimar Vila do Conde”), which is being capitalized as Construction in progress, starting its operation in December 2021.
(ii) | For further information, see Note 3.c.1.
(ii i) | Includes lease contracts as presented in Note 9.a.
(*) | Includes balances of R$ 14,905 referring to initial direct costs of right-of-use assets.
| Weighted average useful life (years) | Balance on 12/31/2019 |  |  | Additions and remeasurement |  |  | Write-offs |  |  | Effect of foreign currency exchange rate variation |  |  | Amortization |  |  | Balance on 12/31/2020 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | 10 | 2,068,254 |  |  | 259,244 |  |  | (78,529 | ) |  | 5,463 |  |  | - |  |  | 2,254,432 |
Port area | 20 | 68,007 |  |  | 200,527 |  |  | - |  |  | - |  |  | - |  |  | 268,534 |
Vehicles | 4 | 91,868 |  |  | 55,616 |  |  | (7,893 | ) |  | 252 |  |  | - |  |  | 139,843 |
Equipment | 6 | 31,822 |  |  | 7,833 |  |  | (572 | ) |  | 5,853 |  |  | - |  |  | 44,936 |
Others | 20 | 27,846 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 27,846 |
|  | 2,287,797 |  |  | 523,220 |  |  | (86,994 | ) |  | 11,568 |  |  | - |  |  | 2,735,591 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | (256,430 | ) |  | - |  |  | 46,282 |  |  | (697 | ) |  | (271,130 | ) |  | (481,975 | )
Port area |  | - |  |  | - |  |  | - |  |  | - |  |  | (3,962 | ) |  | (3,962 | )
Vehicles |  | (27,492 | ) |  | - |  |  | 5,509 |  |  | 232 |  |  | (41,340 | ) |  | (63,091 | )
Equipment |  | (7,600 | ) |  | - |  |  | 572 |  |  | (1,996 | ) |  | (10,595 | ) |  | (19,619 | )
Others |  | (15,363 | ) |  | - |  |  | - |  |  | - |  |  | (1,295 | ) |  | (16,658 | )
|  | (306,885 | ) |  | - |  |  | 52,363 |  |  | (2,461 | ) |  | (328,322 | ) |  | (585,305 | )
Net amount |  | 1,980,912 |  |  | 523,220 |  |  | (34,631 | ) |  | 9,107 |  |  | (328,322 | ) |  | 2,150,286 |
| Weighted average useful life (years) | Adoption IFRS 16 |  |  | Additions and remeasurement |  |  | Write-offs |  |  | Transfer |  |  | Effect of foreign currency exchange rate variation |  |  | Amortization |  |  | Balance on 12/31/2019 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | 7 | 1,636,330 |  |  | 308,622 |  |  | (55,605 | ) |  | 98,043 |  |  | 80,930 |  |  | - |  |  | 2,068,320 |
Port area (i) | - | - |  |  | 68,007 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 68,007 |
Others | 4 | 95,097 |  |  | 26,235 |  |  | (1,981 | ) |  | 27,847 |  |  | 4,272 |  |  | - |  |  | 151,470 |
|  | 1,731,427 |  |  | 402,864 |  |  | (57,586 | ) |  | 125,890 |  |  | 85,202 |  |  | - |  |  | 2,287,797 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | - |  |  | - |  |  | 6,682 |  |  | - |  |  | 36 |  |  | (262,750 | ) |  | (256,032 | )
Others |  | - |  |  | - |  |  | 442 |  |  | (14,068 | ) |  | 81 |  |  | (37,308 | ) |  | (50,853 | )
|  | - |  |  | - |  |  | 7,124 |  |  | (14,068 | ) |  | 117 |  |  | (300,058 | ) |  | (306,885 | )
Net amount |  | 1,731,427 |  |  | 402,864 |  |  | (50,462 | ) |  | 111,822 |  |  | 85,319 |  |  | (300,058 | ) |  | 1,980,912 |
(i) Refers to the area port lease, which R$ 68,007 was paid by the Company’s subsidiaries in the fourth quarter of 2019.
Summary of Changes in Lease Payables | The changes in leases payable are shown below:
Balance as of December 31, 2018 | 46,066 |
Adoption IFRS 16 | 1,363,803 |
Interest accrued | 128,996 |
Payments | (321,716 | )
Additions and remeasurement | 334,857 |
Write-offs | (52,129 | )
Effect of foreign currency exchange rate variation | 88,796 |
Balance as of December 31, 2019 | 1,588,673 |
Interest accrued | 144,655 |
Payments | (360,787 | )
Additions and remeasurement | 484,121 |
Write-offs | (35,381 | )
Effect of foreign currency exchange rate variation | 12,007 |
Assignment of contract | - |
Balance as of December 31, 2020 | 1,833,288 |
Interest accrued | 147,494 |
Payments (i) | (440,574 | )
Additions and remeasurement | 288,711 |
Write-offs | (83,157 | )
Effect of foreign currency exchange rate variation | 16,264 |
Reclassification to liabilities held for sale (ii) | (413,715 | )
Balance as of December 31, 2021 | 1,348,311 |
Current | 188,832 |
Non-current | 1,159,479 |
(i) Includes the amount of R$ 29,237 paid by subsidiary Tequimar Vila do Conde related to port concession grants. (ii) For further information. see Note 3.c.1.
Summary of Maturities of Lease Payments of Operating Lease | The future disbursements (installments) assumed under leases contracts are presented below:
| 12/31/2021 |
Up to 1 year | 304,007 |
From 1 to 2 years | 264,224 |
From 2 to 3 years | 241,323 |
From 3 to 4 years | 218,157 |
From 4 to 5 years | 152,671 |
More than 5 years | 965,220 |
Total | 2,145,602 |
Schedule of weighted average discount rates for the lease payable by maturity period | The weighted average discount rates for the lease contracts of the Company are:
Contracts for maturity date and discount rate |
Maturity date of the contracts | Discount rates (% p.a.) |
Up to 5 years | 6.92 |
From 6 to 10 years | 7.12 |
From 11 to 15 years | 7.35 |
More than 15 years | 8.18 |
Details About Lease Contracts of Low Amount Assets | The future disbursements (payments), assumed as a result of these contracts amount approximately to:
| Up to 1 year |  |  | Between 1 and 5 years |  |  | Total |  |
12/31/2021 | 124 |  |  | 994 |  |  | 1,118 |  |
12/31/2020 | 1,147 |  |  | 6,145 |  |  | 7,292 |  |

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