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v3.21.1

11. PROPERTY, PLANT AND EQUIPMENT (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | R$ 19,700,944 |  | R$ 18,046,864
Effect of foreign exchange differences |  | 287,995 |  | 15,136
Acquisitions |  | 1,762,281 |  | 2,492,669
Capitalized interest (notes 28 and 33) | [1] | 92,506 |  | 117,189
Write-offs (note 27) |  | (12,998) |  | (114,603)
Depreciation (note 26) |  | (2,439,322) |  | (1,466,219)
Transfers to other asset categories |  |  |  |
Transfer to intangible assets |  | (4,633) |  | (11,896)
Right of use- Initial recognition |  |  |  | 640,989
Right of use - Remesurement |  | 60,058 |  | (151,558)
Update of the ARO (Asset retirement obligation) |  | 269,445 |  | 225,125
Transfers to investment property |  |  |  | (101,195)
Consolidation CBSI |  |  |  | 9,123
Others |  | (53) |  | (680)
Balance at end |  | 19,716,223 |  | 19,700,944
Right-of-use assets [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning | [1] | 472,345 |  |
Effect of foreign exchange differences | [1] | 4,329 |  |
Acquisitions |  | 49,934 | [1] | 43,111
Write-offs (note 27) |  | (7,318) | [1] | (1,354)
Depreciation (note 26) |  | (62,680) | [1] | (58,843)
Right of use- Initial recognition |  |  |  | 640,989
Right of use - Remesurement |  | 60,058 | [1] | (151,558)
Balance at end | [1] | 516,668 |  | 472,345
Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 33,154,403 |  | 30,269,600
Effect of foreign exchange differences |  |  |  |
Balance at end |  | 36,136,110 |  | 33,154,403
Cost [member] | Right-of-use assets [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning | [1] | 531,044 |  |
Effect of foreign exchange differences |  |  |  |
Balance at end | [1] | 634,786 |  | 531,044
Accumulated depreciation [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | (13,453,459) |  | (12,222,736)
Effect of foreign exchange differences |  |  |  |
Balance at end |  | (16,419,887) |  | (13,453,459)
Accumulated depreciation [member] | Right-of-use assets [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning | [1] | (58,699) |  |
Effect of foreign exchange differences |  |  |  |
Balance at end | [1] | (118,118) |  | (58,699)
Land [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 226,949 |  | 287,854
Effect of foreign exchange differences |  | 30,271 |  | 1,499
Acquisitions |  | 654 |  | 6,125
Write-offs (note 27) |  | (188) |  | (2,143)
Depreciation (note 26) |  | (458) |  |
Transfers to other asset categories |  | 458 |  | 790
Transfers to investment property |  |  |  | (67,176)
Balance at end |  | 257,686 |  | 226,949
Land [member] | Right-of-use assets [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Right of use- Initial recognition |  |  |  | 556,133
Land [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 226,949 |  | 287,854
Effect of foreign exchange differences |  |  |  |
Balance at end |  | 257,686 |  | 226,949
Buildings and infrastructure [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 3,062,238 |  | 2,678,638
Effect of foreign exchange differences |  | 57,838 |  | 2,978
Acquisitions |  | 865 |  | 16,116
Capitalized interest (notes 28 and 33) | [1] |  |  | 13
Write-offs (note 27) |  |  |  | (130)
Depreciation (note 26) |  | (780,395) |  | (135,313)
Transfers to other asset categories |  | 67,574 |  | 294,872
Transfer to intangible assets |  |  |  | (31)
Update of the ARO (Asset retirement obligation) |  | 269,445 |  | 225,125
Transfers to investment property |  |  |  | (20,030)
Balance at end |  | 2,677,565 |  | 3,062,238
Buildings and infrastructure [member] | Right-of-use assets [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Right of use- Initial recognition |  |  |  | 54,513
Buildings and infrastructure [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 4,250,471 |  | 3,751,429
Effect of foreign exchange differences |  |  |  |
Balance at end |  | 4,752,412 |  | 4,250,471
Buildings and infrastructure [member] | Accumulated depreciation [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | (1,188,233) |  | (1,072,791)
Effect of foreign exchange differences |  |  |  |
Balance at end |  | (2,074,847) |  | (1,188,233)
Machinery, equipment and facilities [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 12,603,619 |  | 11,687,271
Effect of foreign exchange differences |  | 186,591 |  | 8,033
Acquisitions |  | 122,744 |  | 459,460
Write-offs (note 27) |  | (3,073) |  | (80,426)
Depreciation (note 26) |  | (1,564,525) |  | (1,241,026)
Transfers to other asset categories |  | 1,112,024 |  | 1,766,047
Transfer to intangible assets |  |  |  |
Right of use- Initial recognition |  |  |  |
Right of use - Remesurement |  |  |  |
Update of the ARO (Asset retirement obligation) |  |  |  |
Transfers to investment property |  |  |  |
Consolidation CBSI |  |  |  | 4,940
Others |  | 3 |  | (680)
Balance at end |  | 12,457,383 |  | 12,603,619
Machinery, equipment and facilities [member] | Right-of-use assets [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Right of use- Initial recognition |  |  |  | 9,783
Machinery, equipment and facilities [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 24,372,514 |  | 22,426,782
Effect of foreign exchange differences |  |  |  |
Balance at end |  | 26,213,225 |  | 24,372,514
Machinery, equipment and facilities [member] | Accumulated depreciation [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | (11,768,895) |  | (10,739,511)
Effect of foreign exchange differences |  |  |  |
Balance at end |  | (13,755,842) |  | (11,768,895)
Fixtures and fixtures [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 28,455 |  | 30,530
Effect of foreign exchange differences |  | 2,416 |  | 106
Acquisitions |  | 874 |  | 1,763
Write-offs (note 27) |  | (33) |  | (1)
Depreciation (note 26) |  | (6,747) |  | (5,999)
Transfers to other asset categories |  | 1,338 |  | 2,629
Transfer to intangible assets |  |  |  |
Right of use- Initial recognition |  |  |  |
Right of use - Remesurement |  |  |  |
Update of the ARO (Asset retirement obligation) |  |  |  |
Transfers to investment property |  |  |  |
Consolidation CBSI |  |  |  | (573)
Others |  | (6) |  |
Balance at end |  | 26,297 |  | 28,455
Fixtures and fixtures [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 170,229 |  | 165,331
Effect of foreign exchange differences |  |  |  |
Balance at end |  | 182,974 |  | 170,229
Fixtures and fixtures [member] | Accumulated depreciation [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | (141,774) |  | (134,801)
Effect of foreign exchange differences |  |  |  |
Balance at end |  | (156,677) |  | (141,774)
Construction in progress [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 3,217,052 |  | 3,282,436
Effect of foreign exchange differences |  | 4,727 |  | 2,464
Acquisitions |  | 1,583,054 |  | 1,924,520
Capitalized interest (notes 28 and 33) | [1] | 92,506 |  | 117,176
Write-offs (note 27) |  | (9) |  | (30,400)
Transfers to other asset categories |  | (1,212,373) |  | (2,053,290)
Transfer to intangible assets |  | (4,633) |  | (11,865)
Right of use- Initial recognition |  |  |  |
Right of use - Remesurement |  |  |  |
Update of the ARO (Asset retirement obligation) |  |  |  |
Transfers to investment property |  |  |  | (13,989)
Consolidation CBSI |  |  |  |
Others |  | (2) |  |
Balance at end |  | 3,680,322 |  | 3,217,052
Construction in progress [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning |  | 3,217,052 |  | 3,282,436
Effect of foreign exchange differences |  |  |  |
Balance at end |  | 3,680,322 |  | 3,217,052
Other [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning | [2] | 90,286 |  | 80,135
Effect of foreign exchange differences | [2] | 1,823 |  | 56
Acquisitions | [2] | 4,156 |  | 41,574
Write-offs (note 27) | [2] | (2,377) |  | (149)
Depreciation (note 26) | [2] | (24,517) |  | (25,038)
Transfers to other asset categories | [2] | 30,979 |  | (11,048)
Transfer to intangible assets | [2] |  |  |
Right of use- Initial recognition | [2] |  |  |
Right of use - Remesurement | [2] |  |  |
Update of the ARO (Asset retirement obligation) | [2] |  |  |
Transfers to investment property | [2] |  |  |
Consolidation CBSI | [2] |  |  | 4,756
Others | [2] | (48) |  |
Balance at end | [2] | 100,302 |  | 90,286
Other [member] | Right-of-use assets [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Right of use- Initial recognition |  |  |  | 20,560
Other [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning | [2] | 386,144 |  | 355,768
Effect of foreign exchange differences |  |  |  |
Balance at end | [2] | 414,705 |  | 386,144
Other [member] | Accumulated depreciation [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Balance at beginning | [2] | (295,858) |  | (275,633)
Effect of foreign exchange differences |  |  |  |
Balance at end | [2] | R$ (314,403) |  | R$ (295,858)
[1] | The cost of capitalized interest is calculated, basically, for Mining projects that substantially refer to the expansion of Casa de Pedra (MG) and TECAR (RJ) - see notes 28 and 33. The average rate used for the capitalization of interest on non-specific projects in the period ended December 31 2020 was 5.62% per year (6.58% per year as of December 31, 2019).
[2] | Refer substantially to: i) in the consolidated picture: assets for railway use, such as yards, rails, mines and dormant;

X
- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_75_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e&doctype=Standard -URIDate 2020-01-01 + Details
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