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v3.23.1

DEFERRED INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Deferred Income Taxes |
Schedule of deferred income and social contribution taxes |
Schedule of deferred income and social contribution taxes |  |  |
| 12.31.22 |  | 12.31.21
Assets |  |  |
Tax losses carryforward | 2,800,162 |  | 2,822,754
Negative calculation basis (social contribution) | 1,008,058 |  | 1,046,574
Temporary differences - Assets |  |  |
Provisions for tax, civil and labor risks | 420,470 |  | 458,229
Expected credit losses | 183,504 |  | 184,643
Impairment on tax credits | 57,083 |  | 64,297
Provision for other obligations | 146,652 |  | 150,609
Employees' profit sharing | - |  | 47,227
Write-down to net realizable value of inventories | 48,744 |  | 27,934
Employees' benefits plan | 138,451 |  | 148,990
Lease basis difference | 132,841 |  | 95,563
Unrealized losses on derivatives, net | - |  | 21,310
Other temporary differences | 31,930 |  | 42,566
| 4,967,895 |  | 5,110,696
Temporary differences - Liabilities |  |  |
Goodwill amortization basis difference | (323,005) |  | (307,442)
Depreciation (useful life) basis difference | (947,303) |  | (895,407)
Business combination (1) | (1,003,955) |  | (920,214)
Monetary correction by Hyperinflation | (85,997) |  | -
Unrealized gains on derivatives, net | (73,998) |  | -
Unrealized fair value gains, net | (71,617) |  | (37,692)
Other temporary differences | (7,022) |  | (32,381)
| (2,512,897) |  | (2,193,136)
Total deferred taxes | 2,454,998 |  | 2,917,560
Total Assets | 2,566,461 |  | 2,941,270
Total Liabilities | (111,463) |  | (23,710)
| 2,454,998 |  | 2,917,560
| (1) | The deferred tax liability on business combination is substantially represented by the allocation of goodwill to property, plant and equipment, brands and contingent liabilities.
Schedule of rollforward deferred tax |
Schedule of rollforward deferred tax |  |  |
| 12.31.22 |  | 12.31.21
Beginning balance | 2,917,560 |  | 2,082,537
Deferred income taxes recognized in income from continuing operations | (208,060) |  | 807,744
Deferred income taxes recognized in other comprehensive income | (175,110) |  | 8,738
Deferred income taxes recognized in loss from discontinued operations | - |  | 28,018
Deferred taxes recognized in accumulated losses - monetary correction by hyperinflation | (32,655) |  | -
Other (1) | (46,737) |  | (9,477)
Ending balance | 2,454,998 |  | 2,917,560
| (1) | Related to the foreign exchange variation effect on the balances in foreign companies.
Estimating realization of deferred tax credits |
Estimating realization of deferred tax credits |  |
2023 |  | 413,147
2024 |  | 111,350
2025 |  | 229,380
2026 |  | 329,550
2027 |  | 430,581
2028 to 2030 |  | 1,323,780
2031 and 2032 |  | 970,432
|  | 3,808,220
Schedule of income and social contribution taxes reconciliation |
Schedule of income and social contribution taxes reconciliation |  |  |  |  |
| 12.31.22 |  | 12.31.21 |  | 12.31.20
Loss before taxes - continued operations | (2,805,044) |  | (34,788) |  | 1,352,234
Nominal tax rate | 34% |  | 34% |  | 34%
Benefit at nominal rate | 953,715 |  | 11,828 |  | (459,759)
Adjustments to income taxes |  |  |  |  |
Income from associates and joint ventures | 366 |  | 8,626 |  | -
Difference of tax rates on results of foreign subsidiaries | 212,753 |  | 244,822 |  | 1,018,576
Difference of functional currency of foreign subsidiaries | (538,002) |  | (129) |  | 1,142,762
Deferred tax assets not recognized (1) | (967,103) |  | (840,457) |  | (1,842,478)
Recognition of tax assets from previous years | (77,964) |  | 1,025,000 |  | 361,000
Interest on taxes | 83,235 |  | 104,789 |  | -
Profits taxed by foreign jurisdictions | (31,400) |  | (33,455) |  | (63,252)
Share-based payment | (16,600) |  | (24,454) |  | (22,774)
Transfer price | (24,995) |  | (71,634) |  | (40,568)
Penalties | (5,320) |  | (11,042) |  | (5,261)
Tax paid on international subsidiaries | 21,061 |  | - |  | -
Investment grant | 114,913 |  | 109,591 |  | 52,279
Other permanent differences | (10,293) |  | 28,617 |  | 32,238
Total | (285,634) |  | 552,102 |  | 172,763
Effective rate | -10.2% |  | 1587.0% |  | -12.8%
Current tax | (77,574) |  | (255,642) |  | (77,373)
Deferred tax | (208,060) |  | 807,744 |  | 250,136
| (1) | Amount related to the non-recognition of deferred tax on tax losses carryforward in the Consolidated, due to limited capacity of realization (note 10.2).

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