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v3.21.1

17. LEASES (Tables) | 12 Months Ended
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Dec. 31, 2020
Presentation of leases for lessee [abstract] |
Schedule of finance leases mainly for the acquisitions of machinery, equipment, vehicles, software and buildings | The right-of-use assets as set forth below are part of the balances of property, plant and equipment and intangible assets (notes 12 and 13).
| Average rate (1) |  | 12.31.19 |  | Additions |  | Disposals | Transfers |  |  | Exchange rate variation |  | 12.31.20
Cost |  |  |  |  |  |  |  |  |  |  |  |  |
Land |  |  | 22,790 |  | 5,900 |  | (961) | 20,751 |  |  | 181 |  | 48,661
Buildings |  |  | 2,615,883 |  | 287,451 |  | (86,557) | (2,487) |  |  | 47,626 |  | 2,861,916
Machinery and equipment |  |  | 115,173 |  | 5,518 |  | (8,289) | - |  |  | 191 |  | 112,593
Vehicles |  |  | 207,443 |  | 165,699 |  | (54,260) | - |  |  | 26,036 |  | 344,918
Software |  |  | 55,705 |  | 72,766 |  | (35,625) | (18,264) |  |  | - |  | 74,582
|  |  | 3,016,994 |  | 537,334 |  | (185,692) | - |  |  | 74,034 |  | 3,442,670
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |
Land | 16.32% |  | (5,086) |  | (6,861) |  | 813 | (1,799) |  |  | (593) |  | (13,526)
Buildings | 29.11% |  | (512,836) |  | (464,159) |  | 85,042 | (6,765) |  |  | (16,098) |  | (914,816)
Machinery and equipment | 42.48% |  | (96,958) |  | (17,865) |  | 7,610 | - |  |  | (103) |  | (107,316)
Vehicles | 26.39% |  | (57,357) |  | (71,768) |  | 41,024 | - |  |  | (13,394) |  | (101,495)
Software | 45.21% |  | (44,815) |  | (32,422) |  | 35,625 | 8,564 |  |  | - |  | (33,048)
|  |  | (717,052) |  | (593,075) |  | 170,114 | - |  |  | (30,188) |  | (1,170,201)
|  |  | 2,299,942 |  | (55,741) |  | (15,578) | - |  |  | 43,846 |  | 2,272,469
| (1) | Weighted average annual rate.
| Average rate (1) |  | 12.31.18 |  | Initial adoption IFRS 16 |  | Additions |  | Disposals |  | Exchange rate variation |  | Transfers |  | 12.31.19
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land |  |  | - |  | 23,453 |  | - |  | (421) |  | (42) |  | (200) |  | 22,790
Buildings |  |  | 214,171 |  | 2,278,982 |  | 216,514 |  | (119,540) |  | 4,650 |  | 21,106 |  | 2,615,883
Machinery and equipment |  |  | 129,589 |  | 1,182 |  | 4,110 |  | (13,321) |  | 28 |  | (6,415) |  | 115,173
Facilities |  |  | 14,492 |  | - |  | - |  | - |  | - |  | (14,492) |  | -
Vehicles |  |  | - |  | 94,065 |  | 119,422 |  | (8,751) |  | 2,707 |  | - |  | 207,443
Software |  |  | 68,424 |  | 61 |  | (6,998) |  | (50,160) |  | - |  | 44,378 |  | 55,705
|  |  | 426,676 |  | 2,397,743 |  | 333,048 |  | (192,193) |  | 7,343 |  | 44,377 |  | 3,016,994
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land | 22.31% |  | - |  | - |  | (5,134) |  | 27 |  | 21 |  | - |  | (5,086)
Buildings | 17.79% |  | (74,527) |  | - |  | (429,600) |  | 1,948 |  | (644) |  | (10,013) |  | (512,836)
Machinery and equipment | 36.32% |  | (75,422) |  | - |  | (39,361) |  | 9,545 |  | (8) |  | 8,288 |  | (96,958)
Facilities | - |  | (1,725) |  | - |  | - |  | - |  | - |  | 1,725 |  | -
Vehicles | 34.32% |  | - |  | - |  | (58,325) |  | 1,502 |  | (534) |  | - |  | (57,357)
Software | 67.81% |  | (57,486) |  | - |  | (37,489) |  | 50,160 |  | - |  | - |  | (44,815)
|  |  | (209,160) |  | - |  | (569,909) |  | 63,182 |  | (1,165) |  | - |  | (717,052)
|  |  | 217,516 |  | 2,397,743 |  | (236,861) |  | (129,011) |  | 6,178 |  | 44,377 |  | 2,299,942
| (1) | Weighted average annual rate.
Schedule of lease liabilities |
17.2. | Lease liabilities
| WAM (1) |  | 12.31.19 |  | Additions |  | Payments |  | Interest paid |  | Interest accrued |  | Disposals |  | Transfers |  | Exchange rate variation |  | 12.31.20
Land | 4.7 |  | 20,355 |  | 5,900 |  | (5,819) |  | (4,716) |  | 4,716 |  | (1,729) |  | 18,811 |  | 350 |  | 37,868
Buildings | 3.4 |  | 2,227,026 |  | 310,204 |  | (425,594) |  | (99,426) |  | 170,763 |  | (762) |  | (18,238) |  | 31,434 |  | 2,195,407
Machinery and equipment | 1.8 |  | 25,687 |  | 5,518 |  | (26,776) |  | (13,285) |  | 13,285 |  | (755) |  | 8 |  | 91 |  | 3,773
Vehicles | 2.2 |  | 156,975 |  | 165,699 |  | (64,674) |  | (15,231) |  | 15,231 |  | (14,155) |  | (581) |  | 13,159 |  | 256,423
Software | 1.6 |  | 1,137 |  | 72,767 |  | (30,693) |  | (3,967) |  | 3,966 |  | - |  | - |  | - |  | 43,210
|  |  | 2,431,180 |  | 560,088 |  | (553,556) |  | (136,625) |  | 207,961 |  | (17,401) |  | - |  | 45,034 |  | 2,536,681
Current |  |  | 376,628 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 383,162
Non-current |  |  | 2,054,552 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,153,519
| (1) | Weighted average maturity in years.
| WAMT (1) |  | 12.31.18 |  | Initial adoption IFRS 16 |  | Additions |  | Payments |  | Interest paid |  | Interest accrued |  | Disposals |  | Exchange rate variation |  | 12.31.19
Land | 5.5 |  | - |  | 17,166 |  | 6,287 |  | (4,505) |  | (762) |  | 2,909 |  | (421) |  | (319) |  | 20,355
Buildings | 4.3 |  | 167,012 |  | 2,278,982 |  | 216,514 |  | (410,466) |  | (85,940) |  | 167,689 |  | (111,134) |  | 4,369 |  | 2,227,026
Machinery and equipment | 1.3 |  | 66,534 |  | 1,182 |  | 4,110 |  | (42,216) |  | (17,756) |  | 17,757 |  | (3,898) |  | (26) |  | 25,687
Vehicles | 2.0 |  | - |  | 94,065 |  | 119,422 |  | (51,263) |  | (11,359) |  | 11,359 |  | (7,438) |  | 2,189 |  | 156,975
Software | 1.3 |  | 8,263 |  | 61 |  | 37,379 |  | (44,567) |  | (85) |  | 86 |  | - |  | - |  | 1,137
|  |  | 241,809 |  | 2,391,456 |  | 383,712 |  | (553,017) |  | (115,902) |  | 199,800 |  | (122,891) |  | 6,213 |  | 2,431,180
Current |  |  | 75,293 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 376,628
Non-current |  |  | 166,516 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,054,552
| (1) | Weighted average maturity in years.
Schedule of minimum future payments for these finance leases | The maturity schedule of the minimum required future payments are presented below:
| 12.31.20
Current | 383,162
Non-current | 2,153,519
2022 | 475,563
2023 | 367,486
2024 | 289,775
2025 | 203,854
2026 onwards | 816,841
| 2,536,681
Schedule of estimated schedule of future payments | The Company uses nominal incremental borrowing rates to measure its lease liabilities. The nominal and real interest rates are presented below:
|  | 12.31.20 |  | 12.31.19
Contract Terms |  | Nominal rate % p.a. |  | Real rate % p.a. |  | Nominal rate % p.a. |  | Real rate % p.a.
1 year |  | 5.69% |  | 1.05% |  | 8.46% |  | 4.97%
2 years |  | 5.96% |  | 2.61% |  | 9.49% |  | 5.37%
3 years |  | 6.80% |  | 2.53% |  | 10.60% |  | 6.28%
4 years |  | 8.50% |  | 4.56% |  | 11.43% |  | 7.01%
5 years |  | 8.98% |  | 4.40% |  | 11.84% |  | 7.28%
6 years |  | - |  | - |  | 12.13% |  | 7.48%
8 years |  | 10.47% |  | 5.71% |  | 12.43% |  | 7.67%
9 years |  | 10.75% |  | 5.97% |  | 12.51% |  | 7.78%
10 years |  | 11.39% |  | 6.64% |  | 12.61% |  | 7.84%
11 years |  | - |  | - |  | 12.68% |  | 7.86%
13 years |  | 11.68% |  | 7.38% |  | 12.81% |  | 7.93%
14 years |  | 11.84% |  | 7.13% |  | 12.86% |  | 7.96%
15 years |  | - |  | - |  | 12.90% |  | 7.97%
18 years |  | - |  | - |  | 13.01% |  | 8.03%
20 years |  | 13.26% |  | 9.00% |  | 13.12% |  | 8.12%
Schedule of income related to items exempt of recognition: low-value assets, short-term leases and leases with variable payments | The amounts directly recognized in the statement of income presented below relate to items exempt of recognition: low-value assets, short-term leases and leases with variable payments.
|  | 12.31.20 |  | 12.31.19
Variable payments not included in the lease liabilities |  | 300,949 |  | 222,096
Expenses related to short-term leases |  | 162,313 |  | 226,010
Expenses related to low-value assets |  | 3,531 |  | 4,890
|  | 466,793 |  | 452,996

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