XML 66 R28.htm IDEA: XBRL DOCUMENT
v3.22.1

Insurance contracts and contingencies | 12 Months Ended
--- | ---
Dec. 31, 2021
Insurance contracts and contingencies |
| 23 | Insurance contracts and contingencies
a) Insurance contracts The Company and its subsidiaries have a risk management program with the purpose of delimiting the risks, seeking in the market coverage compatible with its size and operations. b) Legal proceedings and contingencies The provisions related to labor, civil and taxes proceedings whose likelihood of loss is assessed as probable are as follows: Schedule of legal proceedings and contingencies
| Labor | Civil | Taxes | Total
Balances as of December 31, 2018 | 2,233 | 1,232 | - | 3,465
Business combinations | 3,301 | 1,071 | - | 4,372
Additions | 737 | 1,508 | - | 2,245
Reversals | (3,770) | (1,043) | - | (4,813)
Balances as of December 31, 2019 | 2,501 | 2,768 | - | 5,269
Business combinations | 2,741 | 2,348 | 27,487 | 32,576
Additions | 562 | 10,869 | 7,853 | 19,284
Reversals | (1,285) | (2,705) | - | (3,990)
Balances as of December 31, 2020 | 4,519 | 13,280 | 35,340 | 53,139
Business combinations | 16,597 | 6,017 | 57,638 | 80,252
Additions * | 5,418 | 5,101 | 14,225 | 24,744
Reversals | (1,044) | (1,470) | (7,334) | (9,848)
Balances as of December 31, 2021 | 25,490 | 22,928 | 99,869 | 148,287
* |  | The amount of R$ 4,232 is related to tax legal proceedings attributed to the selling shareholders (R$ 9,940 for the year ended December 31, 2020). The same amount was recorded as indemnification assets in the statement of financial position in other assets.
There are other civil, labor, taxes and social security proceedings assessed by Management and its legal counsels as possible risk of loss, for which no provisions are recognized, as follows: Schedule of social security proceedings assessed by Management
| 2021 | 2020 | 2019
Labor | 5,098 | 2,318 | 3,570
Civil | 56,501 | 59,969 | 39,135
Taxes and social security | 4,459 | 4,375 | 7,583
Total | 66,058 | 66,662 | 50,288
The Company has judicial deposits recorded in other assets (non-current) in the amount of R$ 18,825 as of December 31, 2021 (December 31, 2020: R$ 1,451). Under the terms of the Share Purchase and Sale Agreements ("Agreements") between the Company and the selling shareholders of the subsidiaries acquired, the Company assesses that the selling shareholders are exclusively responsible for any provisions (including labor, tax and civil), which are or will be the subject of a claim by any third party, arising from the act or fact occurred, by action or omission, prior to or on the closing dates of the acquisitions. Accordingly, and considering that the provisions for legal proceedings recorded by the Company that result from causes arising from events occurring prior to the closing dates of the acquisitions, any liability for the amounts to be disbursed, in case of their effective materialization in loss, belongs exclusively to the selling shareholders. In this context, the Agreements state that the Company and its subsidiaries are indemnified and therefore exempt from any liability related to said contingent liabilities and, therefore, the provision amounts related to such contingencies are presented in the non-current liabilities and the correspondent amount of R$ 135,355 (December 31, 2020: R$ 53,499) is presented in non-current other assets.

X
- Definition The entire disclosure for insurance contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&doctype=Standard&book=b&dita_xref=IFRS04_g36-39M_TI -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2023-01-01 -Name IFRS -Number 17 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS17_g93-132_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfInsuranceContractsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration