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TRADE RECEIVABLES (Tables)
12 Months Ended
Dec. 31, 2021
Schedule of trade receivables

 

      Consolidated
  12/31/2021   12/31/2020
Trade receivables      
Third parties      
Domestic market 1,218,179   910,657
Foreign market 1,472,190   2,063,867
  2,690,369   2,974,524
Allowance for doubtful debts (236,927)   (228,348)
  2,453,442   2,746,176
Related parties (note 23 b)  144,396   121,176
  2,597,838   2,867,352
Schedule of gross trade receivables from third parties

The composition of the gross balance of accounts receivable from third party customers is shown as follows:

 

        Consolidated
    12/31/2021   12/31/2020
Current       2,255,200       2,537,567
Past-due up to 30 days          164,019          222,972
Past-due up to 180 days            67,822            17,915
Past-due over 180 days          203,328          196,070
        2,690,369       2,974,524
Schedule of allowance for doubtful debts

The changes in expected credit losses are as follows:

 

        Consolidated
    12/31/2021   12/31/2020
Opening balance         (228,348)         (245,194)
(Loss)/Reversal estimated              1,755              7,513
Recovery and write-offs of receivables               6,287              9,333
Acquisition of Elizabeth           (16,621)                       
Closing balance         (236,927)         (228,348)