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COMPANY’S OPERATIONS (Tables) | 12 Months Ended
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Dec. 31, 2022
Companys Operations |
Schedule of equity interest |
Schedule of equity interest |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  | % equity interest
Entity |  |  | Main activity |  | Country (1) |  | 12.31.22 |  | 12.31.21
BRF GmbH |  |  | Holding |  | Austria |  | 100.00 |  | 100.00
BRF Foods GmbH | (f) |  | Industrialization, import and commercialization of products |  | Austria |  | 100.00 |  | 100.00
Al Khan Foodstuff LLC ("AKF") | (b) |  | Import, commercialization and distribution of products |  | Oman |  | 70.00 |  | 70.00
TBQ Foods GmbH |  |  | Holding |  | Austria |  | 60.00 |  | 60.00
Banvit Bandirma Vitaminli |  |  | Import, industrialization and commercialization of products |  | Turkey |  | 91.71 |  | 91.71
Banvit Enerji ve Elektrik Üretim Ltd. Sti. |  |  | Generation and commercialization of electric energy |  | Turkey |  | 100.00 |  | 100.00
Nutrinvestments BV |  |  | Holding |  | The Netherlands |  | 100.00 |  | 100.00
Banvit ME FZE | (i) |  | Marketing and logistics services |  | UAE |  | 100.00 |  | 100.00
BRF Foods LLC | (a) |  | Import, industrialization and commercialization of products |  | Russia |  | 99.99 |  | 99.99
BRF Global Company Nigeria Ltd. |  |  | Marketing and logistics services |  | Nigeria |  | 99.00 |  | 99.00
BRF Global Company South Africa Proprietary Ltd. |  |  | Administrative, marketing and logistics services |  | South Africa |  | 100.00 |  | 100.00
BRF Global Company Nigeria Ltd. |  |  | Marketing and logistics services |  | Nigeria |  | 1.00 |  | 1.00
BRF Global GmbH |  |  | Holding and trading |  | Austria |  | 100.00 |  | 100.00
BRF Foods LLC | (a) |  | Import, industrialization and commercialization of products |  | Russia |  | 0.01 |  | 0.01
BRF Japan KK |  |  | Marketing and logistics services, import, export, industrialization and commercialization of products |  | Japan |  | 100.00 |  | 100.00
BRF Korea LLC |  |  | Marketing and logistics services |  | Korea |  | 100.00 |  | 100.00
BRF Shanghai Management Consulting Co. Ltd. |  |  | Provision of consultancy and marketing services |  | China |  | 100.00 |  | 100.00
BRF Shanghai Trading Co. Ltd. |  |  | Import, export and commercialization of products |  | China |  | 100.00 |  | 100.00
BRF Singapore Foods PTE Ltd. |  |  | Administrative, marketing and logistics services |  | Singapore |  | 100.00 |  | 100.00
Eclipse Holding Cöoperatief U.A. |  |  | Holding |  | The Netherlands |  | 99.99 |  | 99.99
Buenos Aires Fortune S.A. | (a) |  | Holding |  | Argentina |  | 4.36 |  | 4.36
Eclipse Latam Holdings |  |  | Holding |  | Spain |  | 100.00 |  | 100.00
Buenos Aires Fortune S.A. | (a) |  | Holding |  | Argentina |  | 95.64 |  | 95.64
Perdigão Europe Lda. |  |  | Import, export of products and administrative services |  | Portugal |  | 100.00 |  | 100.00
ProudFood Lda. |  |  | Import and commercialization of products |  | Angola |  | 90.00 |  | 90.00
Sadia Chile S.A. |  |  | Import, export and commercialization of products |  | Chile |  | 40.00 |  | 40.00
Wellax Food Logistics C.P.A.S.U. Lda. |  |  | Import, commercialization of products and administrative services |  | Portugal |  | 100.00 |  | 100.00
One Foods Holdings Ltd. |  |  | Holding |  | UAE |  | 100.00 |  | 100.00
Al-Wafi Food Products Factory LLC | (h) |  | Import, export, industrialization and commercialization of products |  | UAE |  | 100.00 |  | 49.00
Badi Ltd. |  |  | Holding |  | UAE |  | 100.00 |  | 100.00
Al-Wafi Al-Takamol International for Foods Products |  |  | Import and commercialization of products |  | Saudi Arabia |  | 100.00 |  | 100.00
Joody Al Sharqiya Food Production Factory LLC |  |  | Import and commercialization of products |  | Saudi Arabia |  | 100.00 |  | 100.00
BRF Kuwait Food Management Company WLL | (b) |  | Import, commercialization and distribution of products |  | Kuwait |  | 49.00 |  | 49.00
One Foods Malaysia SDN. BHD. | (a) |  | Marketing and logistics services |  | Malaysia |  | 100.00 |  | 100.00
Federal Foods LLC | (b) |  | Import, commercialization and distribution of products |  | UAE |  | 49.00 |  | 49.00
Federal Foods Qatar | (b) |  | Import, commercialization and distribution of products |  | Qatar |  | 49.00 |  | 49.00
BRF Hong Kong LLC | (g) |  | Import, commercialization and distribution of products |  | Hong Kong |  | - |  | 100.00
Eclipse Holding Cöoperatief U.A. |  |  | Holding |  | The Netherlands |  | 0.01 |  | 0.01
Establecimiento Levino Zaccardi y Cia. S.A. | (a) |  | Industrialization and commercialization of dairy products |  | Argentina |  | 99.99 |  | 99.99
BRF Energia S.A. |  |  | Commercialization of eletric energy |  | Brazil |  | 100.00 |  | 100.00
BRF Pet S.A. |  |  | Industrialization, commercialization and distribution of feed and nutrients for animals |  | Brazil |  | 100.00 |  | 100.00
Hercosul Alimentos Ltda. | (e) |  | Manufacturing and sale of animal feed |  | Brazil |  | 100.00 |  | 100.00
Hercosul Distribuição Ltda. | (e) |  | Import, export, wholesale and retail sale of food products for animals |  | Brazil |  | 100.00 |  | 100.00
Hercosul International S.R.L. | (e) |  | Manufacturing, export, import and sale of feed and nutrients for animals |  | Paraguay |  | 99.00 |  | 99.00
Hercosul Soluções em Transportes Ltda. | (e) |  | Road freight |  | Brazil |  | 100.00 |  | 100.00
Mogiana Alimentos S.A. |  |  | Manufacturing, distribution and sale of Pet Food products |  | Brazil |  | 100.00 |  | 100.00
Affinity Petcare Brasil Participações Ltda. | (e) |  | Holding |  | Brazil |  | - |  | 100.00
Gewinner Participações Ltda. | (e) |  | Industrialization, distribution and sale of feed and nutrients for animals |  | Brazil |  | - |  | 100.00
Paraguassu Participações S.A. | (e) |  | Holding |  | Brazil |  | - |  | 100.00
Hercosul International S.R.L. |  |  | Manufacturing, export, import and sale of feed and nutrients for animals |  | Paraguay |  | 1.00 |  | 1.00
Potengi Holdings S.A. | (c) |  | Holding |  | Brazil |  | 50.00 |  | -
PR-SAD Administração de bem próprio S.A. |  |  | Management of assets |  | Brazil |  | 33.33 |  | 33.33
ProudFood Lda. |  |  | Import and commercialization of products |  | Angola |  | 10.00 |  | 10.00
PSA Laboratório Veterinário Ltda. |  |  | Veterinary activities |  | Brazil |  | 99.99 |  | 99.99
BRF Investimentos Ltda. | (d) |  | Holding, management of companies and assets |  | Brazil |  | 99.99 |  | 99.99
Sadia Alimentos S.A. |  |  | Holding |  | Argentina |  | 43.10 |  | 43.10
Sadia Chile S.A. |  |  | Import, export and commercialization of products |  | Chile |  | 60.00 |  | 60.00
Sadia Uruguay S.A. |  |  | Import and commercialization of products |  | Uruguay |  | 100.00 |  | 100.00
Sadia Alimentos S.A. |  |  | Holding |  | Argentina |  | 56.90 |  | 56.90
Vip S.A. Empreendimentos e Participações Imobiliárias |  |  | Commercialization of owned real state |  | Brazil |  | 100.00 |  | 100.00
Establecimiento Levino Zaccardi y Cia. S.A. | (a) |  | Industrialization and commercialization of dairy products |  | Argentina |  | 0.01 |  | 0.01
PSA Laboratório Veterinário Ltda. |  |  | Veterinary activities |  | Brazil |  | 0.01 |  | 0.01
BRF Investimentos Ltda. | (d) |  | Holding, management of companies and assets |  | Brazil |  | 0.01 |  | 0.01
| (1) | UAE – United Arab Emirates.
| (a) | Dormant subsidiaries. The Company is evaluating the liquidation of these subsidiaries.
| (b) | For these entities, the Company has agreements that ensure full economic rights, except for AKF, in which the economic rights are of 99%.
| (c) | Affiliate with subsidiary of AES Brasil Energia S.A. (note 12).
| (d) | On February 11, 2022, the name of Sino dos Alpes Alimentos Ltda. was changed to BRF Investimentos Ltda.
| (e) | On July 31, 2022, BRF Pet S.A. merged the holding companies Affinity Petcare Brasil Participações Ltda., Gewinner Participações Ltda. and Paraguassu Participações S.A. which held interests in the operating companies Hercosul Alimentos Ltda., Hercosul Soluções em Transportes Ltda., Hercosul Distribuidora Ltda. e Mogiana Alimentos S.A. Therefore, as of this date, BRF Pet holds all the shares of these companies.
| (f) | As from September 28, 2022, BRF GMBH holds the entire capital stock of BRF Foods GMBH, with retroactive tax and accounting effects to January 1st, 2022.
| (g) | On October 7, 2022, the subsidiary BRF Hong Kong LLC was dissolved.
| (h) | On November 11, 2022, was acquired the remaining minority stake of Al-Wafi Food Products Factory LLC.
| (i) | On March 21, 2023, the subsidiary Banvit ME FZE was dissolved.
The fair value of the acquired assets and assumed liabilities in the business combination is presented below: |
The fair value of the acquired assets and assumed liabilities in the business combination is presented below: |  |
Mogiana Group Combined |  | Fair value at the acquisition date
Assets |  |
Cash and cash equivalents |  | 938
Marketable securities |  | 29,824
Trade and other receivables |  | 59,758
Inventories |  | 54,517
Recoverable taxes |  | 27,748
Property, plant and equipment |  | 139,042
Intangible assets |  | 206,553
Other current and non-current assets |  | 5,486
Total |  | 523,866
Liabilities |  |
Trade accounts payable |  | 55,919
Loans and borrowings |  | 22,688
Lease liability |  | 10,168
Taxes payable |  | 11,487
Payroll, related charges and employee profit sharing |  | 6,296
Provision for tax, civil and labor risks (1) |  | 34,976
Employee benefits |  | 2,081
Deferred income taxes |  | 815
Other current and non-current liabilities |  | 16,932
Total |  | 161,362
Net assets acquired |  | 362,504
Fair value of consideration transferred |  | 477,408
Goodwill |  | 114,904
| (1) | Includes R$28,853 related to contingent liabilities recognized in the business combination.

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