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FINANCE LEASES (Tables) | 12 Months Ended
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Dec. 31, 2023
FINANCE LEASES |
Summary of carrying amount in the financial position | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Right-of-use asset |  |  |  |
Land and buildings (Gross carrying amount) |  | 9,588,345 |  | 16,891,897
Lease liability |  | ​ |  | ​
Current |  | 1,844,502 |  | 2,991,612
Non-current |  | 1,013,003 |  | 1,892,699
Total |  | 2,857,505 |  | 4,884,311
Summary of amounts charged in the income statement | ​
​ | ​ | ​
Items |  | 12/31/2023
Right-of-use assets – Depreciation |  | 6,480,621
Interest expenses on lease liabilities (Other operating expenses) |  | 33,690
Summary of breakdown of financial lease receivables | ​
​ | ​ | ​ | ​ | ​
Financial Lease Receivables |  | 12/31/2023 |  | 12/31/2022
Up to 1 year |  | 13,745,706 |  | 23,887,476
More than a year up to two years |  | 11,549,927 |  | 21,379,019
From two to three years |  | 7,928,815 |  | 14,563,649
From three to five years |  | 3,497,498 |  | 8,734,999
More than five years |  | 2,349 |  | 638,344
Total |  | 36,724,295 |  | 69,203,487
Unearned financial income |  | (16,732,515) |  | (35,917,183)
Net investment in the lease |  | 19,991,780 |  | 33,286,304
Summary of breakdown of operating lease receivables | ​
​ | ​ | ​ | ​ | ​
Operating Lease Receivables |  | 12/31/2023 |  | 12/31/2022
Up to 1 year |  | 212,663 |  | 174,102
More than a year up to two years |  | 132,019 |  | 233,334
From two to three years |  | 33,990 |  | 84,510
Total |  | 378,672 |  | 491,946

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- Definition The disclosure of additional information about leasing activities of a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 59 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_59&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 94 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_94&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_97&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53&doctype=Standard -URIDate 2023-03-23 + Details
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