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Trade receivables, reseller financing and other receivables | 12 Months Ended
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Dec. 31, 2022
Trade receivables, reseller financing and other receivables |
Trade receivables, reseller financing and other receivables | 6 Trade receivables, reseller financing and other receivables a. Trade receivables The breakdown of trade receivables is as follows:
| 12/31/2022 |  |  | 12/31/2021 |
Domestic customers | 4,527,167 |  |  | 3,805,756 |
Domestic customers - related parties (see note 9.a.2) | 64 |  |  | 57 |
Foreign customers | 3,401 |  |  | 3,137 |
Foreign customers - related parties (see note 9.a.2) | 2,695 |  |  | 4,400 |
| 4,533,327 |  |  | 3,813,350 |
(-) Loss allowance for expected credit losses | (322,753 | ) |  | (374,355 | )
Total | 4,210,574 |  |  | 3,438,995 |
Current | 4,149,111 |  |  | 3,375,246 |
Non-current | 61,463 |  |  | 63,749 |
The breakdown of trade receivables, gross of 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 |
12/31/2022 | 4,533,327 |  |  | 3,930,178 |  |  | 20,873 |  |  | 18,741 |  |  | 21,482 |  |  | 46,586 |  |  | 495,467 |
12/31/2021 | 3,813,350 |  |  | 3,131,528 |  |  | 90,024 |  |  | 33,255 |  |  | 24,804 |  |  | 23,903 |  |  | 509,836 |
The breakdown of the 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 |
12/31/2022 | 322,753 |  |  | 21,425 |  |  | 1,747 |  |  | 1,384 |  |  | 4,913 |  |  | 15,222 |  |  | 278,062 |
12/31/2021 | 374,355 |  |  | 21,962 |  |  | 1,595 |  |  | 3,049 |  |  | 2,761 |  |  | 14,926 |  |  | 330,062 |
Movements in the 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 |
Additions | 143,828 |
Reversals | (130,385 | )
Write-offs | (65,045 | )
Balance as of December 31, 2022 | 322,753 |
For further information on the allowance for expected credit losses, see Note 31.d.3. b. Reseller financing The breakdown of reseller financing is comprised as follows:
| 12/31/2022 |  |  | 12/31/2021 |
Reseller financing – Ipiranga | 1,234,634 |  |  | 1,183,312 |
(-) Allowance for expected credit losses | (173,287 | ) |  | (185,278 | )
| 1,061,347 |  |  | 998,034 |
Current | 559,825 |  |  | 582,562 |
Non-current | 501,522 |  |  | 415,472 |
The breakdown of reseller financing, gross of 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 |
12/31/2022 | 1,234,634 |  |  | 826,210 |  |  | 8,944 |  |  | 3,892 |  |  | 11,040 |  |  | 11,943 |  |  | 372,605 |
12/31/2021 | 1,183,312 |  |  | 770,008 |  |  | 19,260 |  |  | 24,290 |  |  | 14,373 |  |  | 26,685 |  |  | 328,696 |
The breakdown of the 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 |
12/31/2022 | 173,287 |  |  | 1,327 |  |  | 483 |  |  | 1,132 |  |  | 3,704 |  |  | 4,937 |  |  | 161,704 |
12/31/2021 | 185,278 |  |  | 1,514 |  |  | 6,410 |  |  | 8,697 |  |  | 6,255 |  |  | 9,892 |  |  | 152,510 |
Movements in the 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 |
Additions | 45,987 |
Reversals | (52,695 | )
Write-offs | (5,283 | )
Balance as of December 31, 2022 | 173,287 |
For further information on the allowance for expected credit losses, see Note 31.d.3. c. Trade receivables - sale of subsidiaries The breakdown of other receivables is comprised as follows:
| 12/31/2022 |
Sale of subsidiary Oxiteno: |  |
Receivables from sale of investments (i) | 782,655 |
(-) Adjustment to present value - sale of investments (ii) | (55,598 | )
Sale of subsidiary Extrafarma: |  |
Receivables from sale of investments (iii) | 369,508 |
| 1,096,565 |
Current | 184,754 |
Non-current | 911,811 |
(i) Refers to the final installment of the sale of Oxiteno, in amount of USD 150 million, due in 2024. In May 2022, the Company made an onerous assignment, without right of recourse and co-obligation, of the receivable from the sale of Oxiteno to Ultrapar International. (ii) The consideration for the sale of Oxiteno was recognized at present value using a discount rate of 6.1741%. The amount as of December 31 includes present value realization and exchange variation of the transaction closing date until December 31, 2022. (iii) Refer to the sale of Extrafarma, which will be paid in two installments of R$ 184,754, maturing in August 2023 and August 2024, monetarily adjusted by the DI rate + 0.5% p.a. In December 2022, the subsidiary IPP made an onerous assignment, without right of recourse and co-obligation, of the receivable from the sale of Extrafarma to the Company.

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