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v3.23.1

Equity (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Equity [abstract] |
Schedule of balance of treasury shares | The balance of treasury shares as of December 31, 2022 ias as follows (in number of shares):
|  | 12/31/2022 |
Balance of unrestricted shares held in treasury |  | 19,974,556 |
Balance of treasury shares granted with right of use (see note 25.b) |  | 6,184,427 |
Total balance of treasury shares as of December 31, 2022 |  | 26,158,983 |
Balance and changes in other reserves | Balance and changes in valuation adjustments of the Company are as follows:
| Fair value of cash flow hedging instruments (i) |  |  | Fair value of financial investments |  |  | Actuarial gain/ (loss) of post-employment benefits (ii) |  |  | Non-controlling shareholders interest change (iii) |  |  | Others |  |  | Total |
Balance as of December 31, 2019 | (296,132 | ) |  | 205 |  |  | (47,759 | ) |  | 197,369 |  |  | - |  |  | (146,317 | )
Changes in fair value of financial instruments | (477,570 | ) |  | 64 |  |  | - |  |  | - |  |  | - |  |  | (477,506 | )
IRPJ and CSLL on fair value | 164,425 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 164,425 |
Actuarial loss of post-employment benefits | - |  |  | - |  |  | (7,725 | ) |  | - |  |  | - |  |  | (7,725 | )
Income and social contribution taxes on actuarial losses | - |  |  | - |  |  | 2,133 |  |  | - |  |  | - |  |  | 2,133 |
Balance as at December 31, 2020 | (609,277 | ) |  | 269 |  |  | (53,351 | ) |  | 197,369 |  |  | - |  |  | (464,990 | )
Changes in fair value of financial instruments | 12,036 |  |  | (672 | ) |  | - |  |  | - |  |  | ‐ |  |  | 11,364 |
IRPJ and CSLL on fair value | (4,060 | ) |  | - |  |  | - |  |  | - |  |  | ‐ |  |  | (4,060 | )
Actuarial gains of post-employment benefits of subsidiaries | - |  |  | - |  |  | 49,550 |  |  | - |  |  | ‐ |  |  | 49,550 |
IRPJ and CSLL on actuarial gains | - |  |  | - |  |  | (14,002 | ) |  | - |  |  | ‐ |  |  | (14,002 | )
Balance as of December 31, 2021 | (601,301 | ) |  | (403 | ) |  | (17,803 | ) |  | 197,369 |  |  | - |  |  | (422,138 | )
Changes in fair value of financial instruments | 910,804 |  |  | 403 |  |  | - |  |  | - |  |  | 747 |  |  | 911,954 |
IRPJ and CSLL on fair value | (309,503 | ) |  | - |  |  | - |  |  | - |  |  |  |  |  | (309,503 | )
Actuarial gains of post-employment benefits of subsidiaries | - |  |  | - |  |  | (610 | ) |  | - |  |  | ‐ |  |  | (610 | )
IRPJ and CSLL on actuarial gains | - |  |  | - |  |  | 271 |  |  | - |  |  | ‐ |  |  | 271 |
Balance as of December 31, 2022 | - |  |  | - |  |  | (18,142 | ) |  | 197,369 |  |  | 747 |  |  | 179,974 |
Balance and changes in cumulative translation adjustments | Balance and changes in cumulative translation adjustments of the Company are as follows:
|  | 2022 |  |  | 2021 |  |  | 2020 |
Initial balance |  | 304,645 |  |  | 231,596 |  |  | 102,427 |
Currency translation adjustment of foreign subsidiaries |  | (269,482 | ) |  | 97,113 |  |  | 202,277 |
Effect of foreign currency exchange rate variation on notes in the foreign market |  | 80,057 |  |  | (36,461 | ) |  | (110,770 | )
IRPJ and CSLL on foreign currency exchange rate variation on notes in the foreign market |  | (27,219 | ) |  | 12,397 |  |  | 37,662 |
Reclassification to income due to sale of investment |  | (88,001 | ) |  | - |  |  |  |
Final balance |  | - |  |  | 304,645 |  |  | 231,596 |
Summary of Balances and Changes in Consolidated Dividends Payable | Changes in dividends payable are as follows:
Balance as of December 31, 2019 | 16,694 |
Provisions | 710,206 |
Payments | (284,767 | )
Balance as of December 31, 2020 | 442,133 |
Provisions | 478,366 |
Prescribed dividends | (11,816 | )
Payments | (705,753 | )
Reclassification to liabilities of subsidiaries held for sale | (70 | )
Balance as of December 31, 2021 | 202,860 |
Provisions | 429,964 |
Prescribed dividends | (2,948 | )
Payments | (581,351 | )
Balance as of December 31, 2022 | 48,525 |
Dividends and Allocation of Net Income | The management's proposal for the allocation of net income for 2022 and for distribution of dividends is as follows:
Allocation of net income | 12/31/2022 |
Net income for the year attributable to shareholders of Ultrapar | 1,800,839 |
Legal reserve (5% of the net income) | 90,042 |
Adjusted net income (basis for dividends) | 1,710,797 |
Minimum mandatory dividends for the year (25% of the adjusted net income) | 427,699 |
Total distribution | 427,699 |
Interest on capital, net of income tax, already paid (R$ 0.35 per share) (*) | (396,314 | )
Additional dividends to the minimum mandatory dividends | 78,130 |
Balance of proposed dividends (R$ 0.10 per share) | 109,515 |
Allocation of dividends |  |
Minimum mandatory dividends for the year (25% of the adjusted net income) | 427,699 |
Balance of proposed dividends (R$ 0.07 per share) | 78,130 |
Allocation of net income |  |
Legal reserve (5% of the net income) | 90,042 |
Statutory reserve | 1,204,968 |
Minimum mandatory dividends for the year (25% of the adjusted net income) | 396,314 |
Complementary minimum mandatory dividends for the year (25% of the adjusted net income) | 31,385 |
Additional dividends to the minimum mandatory dividends | 78,130 |
Total distribution of net income for the year attributable to shareholders of Ultrapar | 1,800,839 |
(*) The gross amount of interest on capital was R$450,004

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