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FINANCIAL INCOME (EXPENSES), NET (Tables)
 12 Months Ended
Dec. 31, 2022
Financial Income Expenses Net  
Schedule of finance income
               
               
          Restated (1)   Restated (1)
  Note   12.31.22    12.31.21    12.31.20
Financial income              
Interest on cash and cash equivalents 4    309,162    118,393   87,694
Income with marketable securities 5    126,106   79,425   59,970
Fair value through other comprehensive income     -   -     1,295
Fair value through profit and loss     70,939   45,093   40,119
Amortized cost     55,167   34,332   18,556
Interest on recoverable taxes (2) 9    307,313    289,772    205,066
Interest on other assets     35,467   45,959   58,623
Financial income on other assets and liabilities (3)      304,887     4,187     9,404
 Financial income      1,082,935    537,736    420,757
Financial expenses              
Interests on loans and borrowings 15   (1,851,643)   (1,635,604)   (1,524,154)
Interest on contingencies 21   (138,433)   (239,174)     (42,641)
Interest on leases 18   (220,406)   (226,444)   (207,598)
Interest on actuarial liabilities       (47,385)     (46,741)     (33,549)
Discount on assignment of credits     (158,469)     (80,192)     (60,789)
Bank expenses       (91,313)     (85,157)     (57,729)
Taxes on financial income       (26,245)     (27,755)     (65,851)
Put/Call Options Result - Business Combinations     -   (278,618)    579,946
Adjustment to present value 6, 16 and 17   (976,104)   (634,047)   (418,234)
Other financial expenses       (75,767)     (77,883)     (58,855)
 Financial expenses     (3,585,765)   (3,331,615)   (1,889,454)
Foreign exchange and monetary variations              
Exchange rate variation on monetary assets and liabilities      474,052   (407,472)   (1,179,236)
Derivative results     (1,038,171)    157,573    948,938
Net Monetary Gains or Losses (4)      398,194   (797)   -
Monetary, exchange and derivative results, net     (165,925)   (250,696)   (230,298)
 Financial income (expenses), net     (2,668,755)   (3,044,575)   (1,698,995)
(1)The Company changed the aggregation of the information in order to increase the level of details, restating the comparative balances in accordance.
(2)For the year ended December 31, 2021, includes the effects of the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from SHB, Batávia and UP! Alimentos Ltda. in the amount of R$50,617. For the year ended December 31, 2020, includes the effects of the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from Eleva in the amount of R$58,979.
(3)Gain of R$275,917 in the securities repurchase – early settlement of senior notes (note 15.4).
(4)Effects of monetary correction resulting from operations in hyperinflationary economy (note 3.5).