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Trade Receivables and Reseller Financing

12 Months Ended

Dec. 31, 2021

Trade and other receivables [abstract]

Trade Receivables and Reseller Financing

6. Trade receivables and reseller financing

a. Trade receivables

The composition of trade receivables is as follows:

		12/31/2021			12/31/2020
Domestic customers		3,805,756			3,443,641
Domestic customers – related parties (see Note 9.a)		57			151
Foreign customers		3,137			326,442
Foreign customers – related parties (see Note 9.a)		4,400			2,984
(-) Loss allowance for expected credit losses		(374,355	)		(382,096	)
		3,438,995			3,391,122
Current		3,375,246			3,318,927
Non-current		63,749			72,195

The breakdown of trade receivables, gross of loss allowance for expected credit losses, is as follows:

							Past due
	Total			Current			less than 30 days			31-60 days			61-90 days			91-180 days			more than 180 days
12/31/2021	3,813,350			3,131,528			90,024			33,255			24,804			23,903			509,836
12/31/2020	3,773,218			2,963,163			124,606			27,970			21,389			47,169			588,921

The breakdown of loss allowance for expected credit losses, is as follows:

							Past due
	Total			Current			less than 30 days			31-60 days			61-90 days			91-180 days			more than 180 days
12/31/2021	374,355			21,962			1,595			3,049			2,761			14,926			330,062
12/31/2020	382,096			21,219			2,154			1,751			2,233			13,378			341,361

Movements in the allowance for loss allowance for expected credit losses are as follows:

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
Additions		177,872
Reversals		(150,160	)
Write-offs		(18,646	)
Reclassification to assets held for sale		(16,807	)
Balance as of December 31, 2021		374,355

For more information about the allowance for loss allowance for expected credit losses see Note 33.d.3.

b. Reseller financing 

The composition of reseller financing is as follows:

		12/31/2021			12/31/2020
Reseller financing – Ipiranga		1,183,312			1,165,395
(-) Loss allowance for expected credit losses		(185,278	)		(197,011	)
		998,034			968,384
Current		582,562			549,129
Non-current		415,472			419,255

The breakdown of reseller financing, gross of loss allowance for expected credit losses, is as follows: 

							Past due
	Total			Current			less than 30 days			31-60 days			61-90 days			91-180 days			more than 180 days
12/31/2021	1,183,312			770,008			19,260			24,290			14,373			26,685			328,696
12/31/2020	1,165,395			787,904			10,230			15,237			21,200			28,989			301,835

The breakdown of loss allowance for expected credit losses, is as follows:

							Past due
	Total			Current			less than 30 days			31-60 days			61-90 days			91-180 days			more than 180 days
12/31/2021	185,278			1,514			6,410			8,697			6,255			9,892			152,510
12/31/2020	197,011			22,872			785			1,812			2,397			14,684			154,461

Movements in the allowance for loss allowance for expected credit losses are as follows:

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
Additions		65,536
Reversals		(68,982	)
Write-offs		(8,287	)
Balance as of December 31, 2021		185,278

For more information about the allowance for loss allowance for expected credit losses see Note 33.d.3.

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- Definition

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

+ References

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-URIDate 2021-03-24

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