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v3.24.1.u1

Right-of-use assets and leases payable (Tables) | 12 Months Ended
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Dec. 31, 2023
Right-of-use assets and leases payable |
Summary of Information About Right of Use Asset | a. Right-of-use assets
| Weighted average useful life (years) | Balance as of 12/31/2022 |  |  | Additions and remeasurement (i) |  |  | Write-offs |  |  | Transfers (ii) |  |  | Amortization |  |  | Acquisition of subsidiary (iii) |  |  | Balance as of 12/31/2023 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | 10 | 2,019,898 |  |  | 140,245 |  |  | (165,551 | ) |  | - |  |  | - |  |  | 4,274 |  |  | 1,998,866 |
Port areas | 29 | 311,174 |  |  | 3,790 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 314,964 |
Vehicles | 4 | 186,455 |  |  | 120,705 |  |  | (71,781 | ) |  | - |  |  | - |  |  | 35,009 |  |  | 270,388 |
Equipment | 5 | 26,345 |  |  | 12,910 |  |  | (1,973 | ) |  | - |  |  | - |  |  | 996 |  |  | 38,278 |
Others | 20 | 27,846 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 27,846 |
|  | 2,571,718 |  |  | 277,650 |  |  | (239,305 | ) |  | - |  |  | - |  |  | 40,279 |  |  | 2,650,342 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | (634,688 | ) |  | - |  |  | 95,896 |  |  | (4,491 | ) |  | (209,522 | ) |  | (393 | ) |  | (753,198 | )
Port areas |  | (36,773 | ) |  | - |  |  | - |  |  | - |  |  | (7,847 | ) |  | - |  |  | (44,620 | )
Vehicles |  | (83,902 | ) |  | - |  |  | 63,708 |  |  | - |  |  | (80,661 | ) |  | (9,112 | ) |  | (109,967 | )
Equipment |  | (2,850 | ) |  | - |  |  | 1,974 |  |  | - |  |  | (4,151 | ) |  | (157 | ) |  | (5,184 | )
Others |  | (22,128 | ) |  | - |  |  | - |  |  | - |  |  | (3,719 | ) |  | - |  |  | (25,847 | )
|  | (780,341 | ) |  | - |  |  | 161,578 |  |  | (4,491 | ) |  | (305,900 | ) |  | (9,662 | ) |  | (938,816 | )
Net amount |  | 1,791,377 |  |  | 277,650 |  |  | (77,727 | ) |  | (4,491 | ) |  | (305,900 | ) |  | 30,617 |  |  | 1,711,526 |
(i) | Considers R$ 257,201 referring to additions and remeasurements between right-of-use assets and leases payable.
(ii) | Refers to the amortization of the right of use, which is being capitalized as Construction in progress until the beginning of its operation.
(iii) | For further information, see Note 28.
| Weighted average useful life (years) | Balance as of 12/31/2021 |  |  | Additions and remeasurement |  |  | Write-offs |  |  | Transfers |  |  | 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 |
| 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 |
Summary of Changes in Lease Payables | The changes in leases payable are shown below:
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 (see note 29) | (413,715 | )
Balance as of December 31, 2021 | 1,348,311 |
Interest accrued | 128,069 |
Payments of leases | (357,879 | )
Additions and remeasurement | 482,439 |
Write-offs | (77,171 | )
Balance as of December 31, 2022 | 1,523,769 |
Interest accrued | 143,005 |
Payments of leases | (213,527 | )
Interest payment | (145,586 | )
Additions and remeasurement | 257,201 |
Write-offs | (71,569 | )
Acquisition of subsidiary (see notes 28.b and 28.d) | 30,641 |
Balance as of December 31, 2023 | 1,523,934 |
Current | 311,426 |
Non-current | 1,212,508 |
Summary of Maturities of Lease Payments of Operating Lease | The undiscounted future cash outflows are presented below:
| 12/31/2023 |  |  | 12/31/2022 |
Up to 1 year | 418,450 |  |  | 343,792 |
1 to 2 years | 322,165 |  |  | 319,284 |
2 to 3 years | 227,785 |  |  | 277,318 |
3 to 4 years | 189,744 |  |  | 201,227 |
4 to 5 years | 147,977 |  |  | 173,229 |
More than 5 years | 1,003,655 |  |  | 1,089,255 |
Total | 2,309,776 |  |  | 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 dates of the contracts | Rate (% p.a.) |
From 1 to 5 years | 9.40% |
From 6 to 10 years | 9.87% |
From 11 to 15 years | 10.28% |
More than 15 years | 10.42% |
Details About Lease Contracts of Low Amount Assets |
| Up to 1 year |  |  | Between 1 and 5 years |  |  | More than 5 years |  |  | Total |
12/31/2023 | 7,693 |  |  | 1,872 |  |  | - |  |  | 9,565 |

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