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TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES | 12 Months Ended
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Dec. 31, 2022
Trade Accounts Receivable And Other Receivables |
TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES |
| 6. | TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES
Schedule of trade accounts receivable, net and notes receivable |  |  |
| 12.31.22 |  | 12.31.21
Trade accounts receivable |  |  |
Domestic market |  |  |
Third parties | 1,473,921 |  | 1,601,048
Related parties | 11,566 |  | 9,252
Foreign market |  |  |
Third parties | 3,315,772 |  | 3,077,518
Related parties | 20,789 |  | 10,124
| 4,822,048 |  | 4,697,942
( - ) Adjustment to present value | (24,818) |  | (14,394)
( - ) Expected credit losses | (604,167) |  | (638,583)
| 4,193,063 |  | 4,044,965
Current | 4,187,756 |  | 4,039,155
Non-current | 5,307 |  | 5,810
Notes receivable | 54,472 |  | 114,565
( - ) Adjustment to present value | (386) |  | (1,610)
( - ) Expected credit losses | (15,643) |  | (15,786)
| 38,443 |  | 97,169
Current | 27,351 |  | 68,001
Non-current (1) | 11,092 |  | 29,168
| (1) | Weighted average maturity of 1.50 year.
The Company performs credit assignments with no right of return to the BRF Clients’ Credit Rights Investment Fund (“FIDC BRF“), which has the sole purpose to acquire credit rights arising from commercial transactions carried out between the Company and its clients in Brazil. On December 31, 2022, FIDC BRF had an outstanding balance of R$947,488 (R$902,679 on December 31, 2021) related to such credit rights, which were written-off of the Company’s statement of financial position when the credits were sold. On December 31, 2022, other receivables are mainly represented by receivables from the sale of farms and various properties, with a balance of R$39,783 (R$88,098 on December 31, 2021). The movements of the expected credit losses are presented below:
Schedule of allowance for doubtful accounts |  |  |
| 12.31.22 |  | 12.31.21
Beginning balance | (638,583) |  | (605,940)
(Additions) Reversals | (12,772) |  | (12,799)
Write-offs | 10,744 |  | 15,685
Exchange rate variation | 36,444 |  | (35,529)
Ending balance | (604,167) |  | (638,583)
The aging of trade accounts receivable is as follows:
Schedule of aging of trade accounts receivable |  |  |
| 12.31.22 |  | 12.31.21
Not overdue | 4,045,146 |  | 3,933,343
Overdue |  |  |
01 to 60 days | 125,082 |  | 127,249
61 to 90 days | 7,629 |  | 6,241
91 to 120 days | 17,084 |  | 3,770
121 to 180 days | 18,536 |  | 3,002
181 to 360 days | 17,902 |  | 9,687
More than 360 days | 590,669 |  | 614,650
( - ) Adjustment to present value | (24,818) |  | (14,394)
( - ) Expected credit losses | (604,167) |  | (638,583)
| 4,193,063 |  | 4,044,965

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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