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16. LEASES (Tables) | 12 Months Ended
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Dec. 31, 2020
Presentation of leases for lessee [abstract] |
Schedule of lease liabilities | Lease liabilities are shown below:
|  |  | Consolidated
| 12/31/2020 |  | 12/31/2019
Leases | 1,623,523 |  | 1,501,960
Present value adjustment - Leases | (1,093,392) |  | (1,027,570)
| 530,131 |  | 474,390
Classified: |  |  |
Current | 93,626 |  | 35,040
Non-current | 436,505 |  | 439,350
| 530,131 |  | 474,390
Schedule of movement of lease liabilities | The movement of lease liabilities is shown in the table below:
|  |  | Consolidated
| 12/31/2020 |  | 12/31/2019
Opening balance | 474,390 |  | 640,989
New leases | 52,835 |  | 106,584
Present Value Adjustments - New leases | (6,511) |  | (54,080)
Contract review | 63,250 |  | (175,609)
Write-off | (7,757) |  | (1,374)
Payments | (103,648) |  | (94,727)
Interest appropriated | 54,236 |  | 52,607
Exchange variation | 3,336 |  | -
Net balance | 530,131 |  | 474,390
Schedule of estimated future minimum payments for the lease agreements | As of December 31, 2020 are the following:
|  |  |  |  |  |  | Consolidated
| Less than one year |  | Between one and five years |  | Over five years |  | Total
Leases | 98,788 |  | 368,659 |  | 1,156,076 |  | 1,623,523
Present value adjustment - Leases | (5,162) |  | (110,034) |  | (978,196) |  | (1,093,392)
| 93,626 |  | 258,625 |  | 177,880 |  | 530,131
Schedule of recoverable PIS / COFINS | Lease liabilities were measured at the amount of consideration with suppliers, that is, without considering the tax credits incurred after payment. The potential right of PIS and COFINS embedded in the lease liability is shown below.
|  |  | Consolidated
| 12/31/2020 |  | 12/31/2019
Leases | 1,603,100 |  | 1,489,789
Present value adjustment - Leases | (1,091,275) |  | (1,026,919)
Potencial PIS and COFINS credit | 148,287 |  | 137,805
Present value adjustment – Potential PIS and COFINS credit | (100,943) |  | (96,461)
Schedule of measurement of the lease liability | The expenses related to payments not included in the measurement of the lease liability during the year are:
|  |  | Consolidated
| 12/31/2020 |  | 12/31/2020
Contract less than 12 months | 549 |  | 10,819
Lower Assets value | 9,563 |  | 3,853
Variable lease payments | 270,449 |  | 177,460
| 280,561 |  | 192,132
Schedule of comparative balances of lease liabilities | Considering Circular Letter / CVM / SNC / SEP No. 02/2019, the Company discloses below the comparative balances of lease liabilities, right to use, financial expenses and depreciation expenses with the use of rates in real terms to discount a present value of flows also in real terms.
|  |  |  |  |  |  | Consolidated
|  |  | 12/31/2020 |  |  |  | 12/31/2019
| Rate in nominal terms and actual flow |  | Rate and actual flow in nominal terms |  | Rate in nominal terms and actual flow |  | Rate and actual flow in nominal terms
Lease Liability | 530,131 |  | 595,193 |  | 474,390 |  | 579,390
Right of net use | 511,882 |  | 547,671 |  | 472,345 |  | 567,905
Financial expenses | (50,513) |  | (63,744) |  | (49,118) |  | (57,556)
Depreciation | (57,342) |  | (59,560) |  | (53,826) |  | (57,356)

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