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Right-of-use assets and leases payable (Tables) | 12 Months Ended
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Dec. 31, 2022
Right-of-use assets and leases payable |
Summary of Information About Right of Use Asset |
| Weighted average useful life (years) | Balance as of 12/31/2021 |  |  | Additions and remeasurement |  |  | Write-offs |  |  | Transfers (i) |  |  | Amortization |  |  | Balance as of 12/31/2022 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | 10 | 1,793,473 |  |  | 366,805 |  |  | (140,380) |  |  | - |  |  | - |  |  | 2,019,898 |
Port areas | 29 | 299,630 |  |  | 11,868 |  |  | (324 | ) |  | - |  |  | - |  |  | 311,174 |
Vehicles | 4 | 146,173 |  |  | 115,666 |  |  | (75,384 | ) |  | - |  |  | - |  |  | 186,455 |
Equipment | 5 | 16,740 |  |  | 9,958 |  |  | (353 | ) |  | - |  |  | - |  |  | 26,345 |
Others | 20 | 27,846 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 27,846 |
|  | 2,283,862 |  |  | 504,297 |  |  | (216,441 | ) |  | - |  |  | - |  |  | 2,571,718 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | (489,470 | ) |  | - |  |  | 79,003 |  |  | (5,311 | ) |  | (218,910 | ) |  | (634,688 | )
Port areas |  | (23,526 | ) |  | - |  |  | - |  |  | - |  |  | (13,247 | ) |  | (36,773 | )
Vehicles |  | (98,867 | ) |  | - |  |  | 66,554 |  |  | - |  |  | (51,589 | ) |  | (83,902 | )
Equipment |  | (1,834 | ) |  | - |  |  | 399 |  |  | - |  |  | (1,415 | ) |  | (2,850 | )
Others |  | (18,870 | ) |  | - |  |  | - |  |  | - |  |  | (3,258 | ) |  | (22,128 | )
|  | (632,567 | ) |  | - |  |  | 145,956 |  |  | (5,311 | ) |  | (288,419 | ) |  | (780,341 | )
Net amount |  | 1,651,295 |  |  | 504,297 |  |  | (70,485 | ) |  | (5,311 | ) |  | (288,419 | ) |  | 1,791,377 |
(i) Refers to R$ 5,311 transferred to property, plant and equipment.
| Weighted average useful life (years) | Balance as of 12/31/2020 |  |  | Additions and remeasurement |  |  | Write-offs |  |  | Transfers (i) |  |  | Exchange rate variation |  |  | Amortization |  |  | Reclassification to assets held for sale (ii) |  |  | Balance as of 12/31/2021 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | 10 | 2,254,432 |  |  | 257,787 |  |  | (150,718 | ) |  | - |  |  | 1,295 |  |  | - |  |  | (569,323 | ) |  | 1,793,473 |
Port areas | 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 areas |  | (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 | )
Provision for impairment losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 details, see Note 4.c.2 (*) 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 |  |  | 523,22 |  |  | -86,994 |  |  | 11,568 |  |  | - |  |  | 2,735,591 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | -256,43 |  |  | - |  |  | 46,282 |  |  | -697 |  |  | -271,13 |  |  | -481,975 |
Port area |  | ‐ |  |  | - |  |  | ‐ |  |  | ‐ |  |  | -3,962 |  |  | -3,962 |
Vehicles |  | -27,492 |  |  | - |  |  | 5,509 |  |  | 232 |  |  | -41,34 |  |  | -63,091 |
Equipment |  | -7,6 |  |  | - |  |  | 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 |  |  | 523,22 |  |  | -34,631 |  |  | 9,107 |  |  | -328,322 |  |  | 2,150,286 |
Summary of Changes in Lease Payables | The changes in leases payable are shown below:
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 |
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 | )
Efffect 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 |
Interest accrued | 128,069 |
Payments | (357,879 | )
Additions and remeasurement | 482,439 |
Write-offs | (77,171 | )
Balance as of December 31, 2022 | 1,523,769 |
Current | 225,034 |
Non-current | 1,298,735 |
(i) Includes the amount of R$ 29,237 paid by subsidiary Tequimar Vila do Conde related to port concession grants. (ii) For further details, see Note 4.c.2
Summary of Maturities of Lease Payments of Operating Lease | The future disbursements (installments) not discounted to present value are presented below:
| 12/31/2022 |
Up to 1 year | 343,792 |
1 to 2 years | 319,284 |
2 to 3 years | 277,318 |
3 to 4 years | 201,227 |
4 to 5 years | 173,229 |
More than 5 years | 1,089,255 |
Total | 2,404,105 |
Schedule of weighted average discount rates for the lease payable by maturity period | The weighted nominal average discount rates for the lease contracts of the Company are:
Contracts by maturity date and discount rate |
Maturity date of the contracts | Discount rate (% p.a.) |
From 1 to 5 years | 8.00% |
From 6 to 10 years | 8.34% |
From 11 to 15 years | 9.50% |
More than 15 years | 9.75% |
Details About Lease Contracts of Low Amount Assets |
| Up to 1 year |  |  | Between 1 and 5 years |  |  | More than 5 years |  |  | Total |
12/31/2022 | 2,458 |  |  | 5,689 |  |  | - |  |  | 8,147 |
12/31/2021 | 124 |  |  | 994 |  |  | - |  |  | 1,118 |

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