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Other assets | 12 Months Ended
--- | ---
Dec. 31, 2023
Other Assets |
Other assets |
9 | Other assets
As of December 31, 2023, the Company has R$176,251 (December 31, 2022: R$243,501) accounted for as Other assets as follow:
Schedule of other assets |  |
| 2023 | 2022
Indemnification assets (i) | 81,855 | 145,300
Advances | 39,890 | 30,626
Judicial deposits | 14,187 | 12,693
Prepaid expenses | 15,820 | 18,441
Other FIES receivables | 8,674 | 26,440
Dividends | 1,668 | -
Deferred tax assets | 3,233 | -
Other assets | 10,924 | 10,001
Total | 176,251 | 243,501
Current | 58,905 | 51,745
Non-current | 117,346 | 191,756
(i) |  | Under the terms of the Share Purchase and Sale Agreements (“Agreements”) between the Company and the selling shareholders of 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. As disclosed in Note 23(b), Unigranrio has entered into a tax amnesty program in August 2023 for settling a tax proceeding, which resulted in the write-off of R$20,000 of indemnification assets. The remaining variance is due to the expiration of the related contingent liabilities recognized at business combinations, mostly due to R$ 28,500 related to tax matters.

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