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BIOLOGICAL ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Biological Assets

The live animals are represented by poultry and pork and segregated into consumables and animals for production.


	Current												Non-current
	Live animals												Live animals
	Poultry				Pork				Total				Poultry				Pork				Forests				Total
	12.31.22		12.31.21		12.31.22		12.31.21		12.31.22		12.31.21		12.31.22		12.31.21		12.31.22		12.31.21		12.31.22		12.31.21		12.31.22		12.31.21
Beginning balance	1,153,433		868,428		1,746,488		1,260,582		2,899,921		2,129,010		553,247		472,053		540,298		425,252		320,937		324,444		1,414,482		1,221,749
Additions/Transfer	17,742,074		14,078,311		10,711,501		9,480,273		28,453,575		23,558,584		169,192		97,765		508,042		455,831		60,489		41,825		737,723		595,421
Changes in fair value (1)	3,618,570		2,628,793		302,255		511,574		3,920,825		3,140,367		65,364		105,385		(287,069)		(217,418)		33,840		16,443		(187,865)		(95,590)
Harvest	-		-		-		-		-		-		-		-		-		-		(67,546)		(57,818)		(67,546)		(57,818)
Write-off	-		-		-		-		-		-		-		-		-		-		(558)		(3,957)		(558)		(3,957)
Transfer between current and non-current	119,621		91,890		147,400		123,367		267,021		215,257		(119,621)		(91,890)		(147,400)		(123,367)		-		-		(267,021)		(215,257)
Transfer to inventories	(21,313,444)		(16,469,201)		(11,031,043)		(9,629,308)		(32,344,487)		(26,098,509)		-		-		-		-		-		-		-		-
Exchange variation	(49,156)		(44,788)		-		-		(49,156)		(44,788)		(21,437)		(30,066)		-		-		-		-		(21,437)		(30,066)
Monetary correction by Hyperinflation	3,852		-		-		-		3,852		-		41,355		-		-		-		-		-		41,355		-
Ending balance	1,274,950		1,153,433		1,876,601		1,746,488		3,151,551		2,899,921		688,100		553,247		613,871		540,298		347,162		320,937		1,649,133		1,414,482

(1)

The change in the fair value of biological assets includes depreciation of breeders and depletion of forests in the amount of R$1,214,002 (R$1,030,491 on December 31, 2021).

The book value and estimated quantities of live animals



	12.31.22				12.31.21
	Quantity (thousand of heads)		Book value		Quantity (thousand of heads)		Book value
Consumable biological assets
Immature poultry	195,139		1,274,950		197,859		1,153,433
Immature pork	4,220		1,876,601		4,469		1,746,488
Total current	199,359		3,151,551		202,328		2,899,921


Production biological assets
Immature poultry	6,958		235,582		6,170		192,017
Mature poultry	11,394		452,518		11,621		361,230
Immature pork	215		140,559		223		141,101
Mature pork	450		473,312		452		399,197
Total non-current	19,017		1,301,971		18,466		1,093,545
	218,376		4,453,522		220,794		3,993,466