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FINANCE LEASES (Tables)
12 Months Ended
Dec. 31, 2022
FINANCE LEASES  
Summary of carrying amount in the financial position

    

12/31/2022

    

12/31/2021

Right-of-use asset

 

  

 

  

Land and buildings

 

5,424,368

 

6,163,928

Lease liability

 

 

Current

 

960,674

 

1,604,291

Non-current

 

607,788

 

1,041,516

Total

 

1,568,462

 

2,645,807

Summary of amounts charged in the income statement

Items

    

12/31/2022

Right-of-use assets – Depreciation

 

1,914,585

Interest expenses on lease liabilities (Other operating expenses)

 

499,393

Summary of breakdown of financial lease receivables

Financial Lease Receivables

    

12/31/2022

    

12/31/2021

Up to 1 year

 

7,670,806

 

6,856,845

More than a year up to two years

 

6,865,284

 

5,763,027

From two to three years

 

4,676,715

 

4,381,479

From three to five years

 

2,805,005

 

2,656,452

More than five years

 

204,987

 

28,987

Total

 

22,222,797

 

19,686,790

Unearned financial income

 

(11,533,816)

 

(8,005,394)

Net investment in the lease

 

10,688,981

 

11,681,396

Summary of breakdown of operating lease receivables

Operating Lease Receivables

    

12/31/2022

    

12/31/2021

Up to 1 year

 

55,908

 

27,151

More than a year up to two years

 

74,929

 

17,925

From two to three years

 

27,138

 

-

Total

 

157,975

 

45,076