XML 127 R103.htm IDEA: XBRL DOCUMENT v3.23.1
INTANGIBLE ASSETS (Details) - BRL (R$)
R$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
IfrsStatementLineItems [Line Items]    
Beginning balance R$ 6,149,814 R$ 5,220,102
Additions (55,404) (89,824)
Disposals (13,073) (6,280)
Business combination (4,026) 1,072,121
Transfers 9,949 50,895
Monetary correction hyperinflation 624,562  
Exchange rate variation (277,212) (97,200)
Ending balance 6,434,610 6,149,814
Gross carrying amount [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance 7,265,633 6,153,032
Additions 228,734 184,845
Disposals (166,337) (77,880)
Business combination (4,026) [1] 1,072,121
Transfers 15,921 47,870
Monetary correction hyperinflation 778,029  
Exchange rate variation (352,227) (114,355)
Ending balance 7,765,727 7,265,633
Gross carrying amount [member] | Goodwill For Future Profitability [Member]    
IfrsStatementLineItems [Line Items]    
Beginning balance 3,425,183 2,935,577
Additions (0) (0)
Disposals (0) (6,145)
Business combination (4,026) [1] 468,604
Transfers (0) (0)
Monetary correction hyperinflation 171,880  
Exchange rate variation (118,934) 27,147
Ending balance 3,474,103 3,425,183
Gross carrying amount [member] | Brand names [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance 1,733,335 1,327,738
Additions (0) (0)
Disposals (0) (0)
Business combination (0) [1] 474,874
Transfers (0) (0)
Monetary correction hyperinflation 203,246  
Exchange rate variation (55,382) (69,277)
Ending balance 1,881,199 1,733,335
Gross carrying amount [member] | Non Compete Agreement [Member]    
IfrsStatementLineItems [Line Items]    
Beginning balance 110,208 107,162
Additions 19,609 1,369
Disposals (69,950) (3,182)
Business combination (0) [1] 2,246
Transfers (0) (0)
Monetary correction hyperinflation (0)  
Exchange rate variation (2,441) 2,613
Ending balance 57,426 110,208
Gross carrying amount [member] | Outgrowers Relationship [Member]    
IfrsStatementLineItems [Line Items]    
Beginning balance 4,740 5,328
Additions (0) 197
Disposals (4,223) (785)
Business combination (0) [1] (0)
Transfers 11 (0)
Monetary correction hyperinflation (0)  
Exchange rate variation (11) (0)
Ending balance 517 4,740
Gross carrying amount [member] | Copyrights, patents and other industrial property rights, service and operating rights [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance 3,518 6,205
Additions (0) (0)
Disposals (1) (3,723)
Business combination (0) [1] (0)
Transfers (0) 1,038
Monetary correction hyperinflation 1,978  
Exchange rate variation (617) (2)
Ending balance 4,878 3,518
Gross carrying amount [member] | Customer-related intangible assets [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance 1,119,534 1,067,713
Additions (0) (0)
Disposals (0) (0)
Business combination (0) [1] 124,569
Transfers (0) (0)
Monetary correction hyperinflation 381,289  
Exchange rate variation (160,572) (72,748)
Ending balance 1,340,251 1,119,534
Gross carrying amount [member] | Computer software [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance 770,399 657,255
Additions 118 5,220
Disposals (92,163) (64,045)
Business combination (0) [1] 1,828
Transfers 240,679 172,107
Monetary correction hyperinflation 19,111  
Exchange rate variation (8,054) (1,966)
Ending balance 930,090 770,399
Gross carrying amount [member] | Intangible assets under development [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance 98,716 46,054
Additions 209,007 178,059
Disposals (0) (0)
Business combination (0) [1] (0)
Transfers (224,769) (125,275)
Monetary correction hyperinflation 525  
Exchange rate variation (6,216) (122)
Ending balance 77,263 98,716
Accumulated depreciation and amortisation [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance (1,115,819) (932,930)
Additions (284,138) (274,669)
Disposals 153,264 71,600
Business combination (0) [1] (0)
Transfers (5,972) 3,025
Monetary correction hyperinflation (153,467)  
Exchange rate variation 75,015 17,155
Ending balance (1,331,117) (1,115,819)
Accumulated depreciation and amortisation [member] | Non Compete Agreement [Member]    
IfrsStatementLineItems [Line Items]    
Beginning balance (106,749) (97,408)
Additions (5,023) (10,086)
Disposals 69,950 3,182
Business combination (0) [1] (0)
Transfers (0) (0)
Monetary correction hyperinflation (0)  
Exchange rate variation 2,486 (2,437)
Ending balance R$ (39,336) R$ (106,749)
Average rate 62.71% [2] 62.71% [3]
Accumulated depreciation and amortisation [member] | Outgrowers Relationship [Member]    
IfrsStatementLineItems [Line Items]    
Beginning balance R$ (4,425) R$ (4,695)
Additions (145) (505)
Disposals 4,223 775
Business combination (0) [1] (0)
Transfers (0) (0)
Monetary correction hyperinflation (0)  
Exchange rate variation (0) (0)
Ending balance R$ (347) R$ (4,425)
Average rate 19.48% [2] 19.48% [3]
Accumulated depreciation and amortisation [member] | Copyrights, patents and other industrial property rights, service and operating rights [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance R$ (2,928) R$ (5,999)
Additions (475) (42)
Disposals (0) 3,723
Business combination (0) [1] (0)
Transfers (0) (614)
Monetary correction hyperinflation (715)  
Exchange rate variation 294 4
Ending balance R$ (3,824) R$ (2,928)
Average rate 8.08% [2] 8.08% [3]
Accumulated depreciation and amortisation [member] | Customer-related intangible assets [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance R$ (437,774) R$ (375,131)
Additions (102,727) (84,010)
Disposals (0) (0)
Business combination (0) [1] (0)
Transfers (0) (0)
Monetary correction hyperinflation (147,827)  
Exchange rate variation 66,222 21,367
Ending balance R$ (622,106) R$ (437,774)
Average rate 6.92% [2] 6.92% [3]
Accumulated depreciation and amortisation [member] | Computer software [member]    
IfrsStatementLineItems [Line Items]    
Beginning balance R$ (563,943) R$ (449,697)
Additions (175,768) (180,026)
Disposals 79,091 63,920
Business combination (0) [1] (0)
Transfers (5,972) 3,639
Monetary correction hyperinflation (4,925)  
Exchange rate variation 6,013 (1,779)
Ending balance R$ (665,504) R$ (563,943)
Average rate 52.04% [2] 52.04% [3]
[1] The reduction on goodwill reflects the price adjustment on the business combination with Mogiana according to contractual terms of the shares purchase agreement, which has not impacted other assets and liabilities fair values on the transaction which was conclude in December 2021.
[2] Weighted average annual rate.
[3] Weighted average annual rate.