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Right-of-use assets and leases payable (Tables)
 12 Months Ended
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