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v3.23.1

INTANGIBLE ASSETS (Details) - BRL (R$) R$ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | R$ 10,788,054 | R$ 7,657,050 | R$ 7,316,794
Effect of foreign exchange differences |  | (52,216) | (3,800) |
Acquisitions and expenditures |  | 78,238 | 3,329 |
Transfer of property, plant and equipment |  | 101,449 | 29,840 |
Amortization |  | (154,883) | (102,480) |
Disposals |  |  | (63) |
Transfers to other asset categories |  | (101,449) |  |
Business Combination Elizabeth |  |  | 413,430 |
Consolidation of acquired companies |  |  | 3,158,416 |
Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 12,051,227 | 8,707,918 | 8,263,532
Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (1,153,843) | (941,538) | (837,408)
Adjustment For Accumulated Recoverable Value [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (109,330) | (109,330) | (109,330)
Goodwill [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 4,131,483 | 3,729,236 | 3,606,156
Transfers to other asset categories |  |  | 39,814 |
Business Combination Elizabeth |  |  | 83,266 |
Consolidation of acquired companies |  |  | 402,247 |
Goodwill [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 4,371,890 | 3,969,643 | 3,846,563
Goodwill [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (131,077) | (131,077) | (131,077)
Goodwill [member] | Adjustment For Accumulated Recoverable Value [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (109,330) | (109,330) | (109,330)
Customer-related intangible assets [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 152,484 | 207,912 | 278,041
Effect of foreign exchange differences |  | (26,059) | (1,835) |
Amortization |  | (63,351) | (68,294) |
Consolidation of acquired companies |  |  | 33,982 |
Customer-related intangible assets [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 753,307 | 816,206 | 823,540
Customer-related intangible assets [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (600,823) | (608,294) | (545,499)
Technology-based intangible assets [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 87,846 | 66,440 | 45,665
Effect of foreign exchange differences |  | (544) | (24) |
Acquisitions and expenditures |  | 830 | 3,302 |
Transfer of property, plant and equipment |  | 30,456 | 29,840 |
Amortization |  | (15,344) | (12,343) |
Consolidation of acquired companies |  |  | 6,008 |
Technology-based intangible assets [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 296,456 | 221,712 | 182,059
Technology-based intangible assets [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (208,610) | (155,272) | (136,394)
Brand names [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 225,187 | 213,609 | 215,532
Effect of foreign exchange differences |  | (25,399) | (1,923) |
Amortization |  | (1,393) |  |
Consolidation of acquired companies |  |  | 38,370 |
Brand names [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 226,581 | 213,609 | 215,532
Brand names [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (1,394) |  |
Licences [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning | [1] | 6,188,654 | 3,437,883 | 3,169,349
Acquisitions and expenditures | [1] | 76,764 | 27 |
Transfer of property, plant and equipment | [1] | 70,993 |  |
Amortization | [1] | (74,795) | (21,843) |
Transfers to other asset categories | [1] |  | (39,814) |
Business Combination Elizabeth | [1] |  | 330,164 |
Consolidation of acquired companies | [1] |  | 2,677,809 |
Licences [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning | [1] | 6,400,593 | 3,484,778 | 3,193,787
Licences [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning | [1] | (211,939) | (46,895) | (24,438)
Other intangible assets [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 2,400 | 1,970 | 2,051
Effect of foreign exchange differences |  | (214) | (18) |
Acquisitions and expenditures |  | 644 |  |
Disposals |  |  | (63) |
Other intangible assets [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | R$ 2,400 | R$ 1,970 | R$ 2,051
[1] | Comprised mainly of: (i) mining rights whose amortization is based on production volume and (ii) Concession agreement for the use of water resources in the acquisition of control of CEEE-G, amortized over the agreement term (note 3.c).

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- Definition The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
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