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8. BIOLOGICAL ASSETS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Disclosure of detailed information about biological assets [abstract] |
Schedule of biological assets | The live animals are represented by poultry and pork and segregated into consumables and animals for production. The rollforward of the biological assets are presented below:
| Current |  | Non-current
| Live animals |  | Live animals |  |  |  |  |  |  |
| Poultry |  | Pork | Total |  | Poultry |  | Pork |  | Forests |  | Total
| 12.31.20 |  | 12.31.19 |  | 12.31.20 |  | 12.31.19 | 12.31.20 |  | 12.31.19 |  | 12.31.20 |  | 12.31.19 |  | 12.31.20 |  | 12.31.19 |  | 12.31.20 |  | 12.31.19 |  | 12.31.20 |  | 12.31.19
Beginning balance | 615,685 |  | 582,853 |  | 987,354 |  | 930,280 | 1,603,039 |  | 1,513,133 |  | 414,668 |  | 381,236 |  | 337,804 |  | 317,185 |  | 328,553 |  | 362,893 |  | 1,081,025 |  | 1,061,314
Additions/Transfer | 9,705,994 |  | 3,456,921 |  | 7,108,084 |  | 3,545,494 | 16,814,078 |  | 7,002,415 |  | 71,494 |  | 94,055 |  | 363,027 |  | 272,677 |  | 38,536 |  | 56,134 |  | 473,057 |  | 422,866
Changes in fair value (1) | 2,059,397 |  | 1,564,807 |  | 368,019 |  | 209,084 | 2,427,416 |  | 1,773,891 |  | 51,660 |  | (6,516) |  | (184,005) |  | (174,903) |  | 21,711 |  | (28,119) |  | (110,634) |  | (209,538)
Harvest | - |  | - |  | - |  | - | - |  | - |  | - |  | - |  | - |  | - |  | (59,586) |  | (48,890) |  | (59,586) |  | (48,890)
Write-off | - |  | - |  | - |  | - | - |  | - |  | - |  | - |  | - |  | - |  | (5,099) |  | (11,810) |  | (5,099) |  | (11,810)
Transfer between current and non-current | 57,164 |  | 49,250 |  | 91,574 |  | 77,155 | 148,738 |  | 126,405 |  | (57,164) |  | (49,250) |  | (91,574) |  | (77,155) |  | - |  | - |  | (148,738) |  | (126,405)
Transfer to assets held for sale | - |  | - |  | - |  | - | - |  | - |  | (10,389) |  | - |  | - |  | - |  | 329 |  | (1,655) |  | (10,060) |  | (1,655)
Transfer to inventories | (11,571,369) |  | (5,033,965) |  | (7,294,449) |  | (3,774,659) | (18,865,818) |  | (8,808,624) |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Exchange variation | 1,557 |  | (4,181) |  | - |  | - | 1,557 |  | (4,181) |  | 1,784 |  | (4,857) |  | - |  | - |  | - |  | - |  | 1,784 |  | (4,857)
Ending balance | 868,428 |  | 615,685 |  | 1,260,582 |  | 987,354 | 2,129,010 |  | 1,603,039 |  | 472,053 |  | 414,668 |  | 425,252 |  | 337,804 |  | 324,444 |  | 328,553 |  | 1,221,749 |  | 1,081,025
| (1) | The change in the fair value of biological assets includes depreciation of breeders and depletion of forests in the amount of R$876,976 (R$798,239 on December 31, 2019).
Schedule of live animals information | The estimated balances and quantities of live animals are set forth below:
| 12.31.20 |  | 12.31.19
| Quantity (thousand of heads) |  | Book value |  | Quantity (thousand of heads) |  | Book value
Consumable biological assets |  |  |  |  |  |  |
Immature poultry | 199,877 |  | 868,428 |  | 189,602 |  | 615,685
Immature pork | 4,204 |  | 1,260,582 |  | 4,098 |  | 987,354
Total current | 204,081 |  | 2,129,010 |  | 193,700 |  | 1,603,039
Production biological assets |  |  |  |  |  |  |
Immature poultry | 7,320 |  | 188,967 |  | 7,042 |  | 160,415
Mature poultry | 11,395 |  | 283,086 |  | 11,554 |  | 254,253
Immature pork | 203 |  | 93,466 |  | 211 |  | 77,027
Mature pork | 457 |  | 331,786 |  | 455 |  | 260,777
Total non-current | 19,375 |  | 897,305 |  | 19,262 |  | 752,472
| 223,456 |  | 3,026,315 |  | 212,962 |  | 2,355,511
Schedule of sensitivity analysis | The main assumptions used in the measurement of the fair value of forests and their impact on measurement are presented below.
|  |  |  |  |  | The estimated fair value can change if:
Asset |  | Valuation methodology |  | Non observable significant inputs |  | Increase |  | Decrease
Forests |  | Income approach |  | Estimated price of standing wood |  | Increase in the price of wood |  | Decrease in the price of wood
|  | Productivity per hectare estimated |  | Increase in yield per hectare |  | Decrease in yield per hectare
|  | Harvest and transport cost |  | Decrease of harvest cost |  | Increase of harvest cost
|  | Discount rate |  | Descrease in discount rate |  | Increase in discount rate
Live animals |  | Cost approach |  | Price of the feed inputs |  | Increase in feed cost |  | Decrease in feed cost
|  | Storage costs |  | Increase in storage cost |  | Decrease in storage cost
|  | Outgrowers cost |  | Increase in outgrowers cost |  | Decrease in outgrowers cost

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