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FINANCE LEASES (Tables)

12 Months Ended

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

X

- Definition

The disclosure of additional information about leasing activities of a lessee.

+ References

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-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

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X

- 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

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-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

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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
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- Definition

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

+ References

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-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
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- References

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