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BIOLOGICAL ASSETS (Tables)

9 Months Ended

Sep. 30, 2021

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:

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
	09.30.21			12.31.20		09.30.21		12.31.20		09.30.21		12.31.20		09.30.21		12.31.20		09.30.21		12.31.20	09.30.21		12.31.20		09.30.21		12.31.20
Beginning 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
Additions/Transfer	10,109,223			9,705,994		7,014,758		7,108,084		17,123,981		16,814,078		66,375		71,494		331,740		363,027	29,489		38,536		427,604		473,057
Changes in fair value ⁽¹⁾	1,850,293			2,059,397		330,097		368,019		2,180,390		2,427,416		97,527		51,660		(152,576)		(184,005)	-		21,711		(55,049)		(110,634)
Harvest	-			-		-		-		-		-		-		-		-		-	(36,945)		(59,586)		(36,945)		(59,586)
Write-off	-			-		-		-		-		-		-		-		-		-	(2,067)		(5,099)		(2,067)		(5,099)
Transfer between current and non-current	72,776			57,164		91,501		91,574		164,277		148,738		(72,776)		(57,164)		(91,501)		(91,574)	-		-		(164,277)		(148,738)
Transfer to assets held for sale	-			-		-		-		-		-		-		(10,389)		-		-	-		329		-		(10,060)
Transfer to inventories	(11,793,780)			(11,571,369)		(7,123,342)		(7,294,449)		(18,917,122)		(18,865,818)		-		-		-		-	-		-		-		-
Exchange variation	(12,471)			1,557		-		-		(12,471)		1,557		(8,183)		1,784		-		-	-		-		(8,183)		1,784
Ending balance	1,094,469			868,428		1,573,596		1,260,582		2,668,065		2,129,010		554,996		472,053		512,915		425,252	314,921		324,444		1,382,832		1,221,749

(1)	The change in the fair value of biological assets includes depreciation of breeders and depletion of forests in the amount of R$754,783 (R$876,976 on December 31, 2020).

The estimated balances and quantities of live animals are set forth below:

The estimated balances and quantities of live animals are set forth below:


	09.30.21				12.31.20
	Quantity (thousand of heads)		Book value		Quantity (thousand of heads)		Book value
Consumable biological assets
Immature poultry	228,202		1,094,469		199,877		868,428
Immature pork	4,171		1,573,596		4,204		1,260,582
Total current	232,373		2,668,065		204,081		2,129,010


Production biological assets
Immature poultry	6,525		210,896		7,320		188,967
Mature poultry	11,502		344,100		11,395		283,086
Immature pork	208		126,619		203		93,466
Mature pork	454		386,296		457		331,786
Total non-current	18,689		1,067,911		19,375		897,305
	251,062		3,735,976		223,456		3,026,315