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Consolidated Statements of Changes in Equity - BRL (R$)
R$ in Thousands
Issued capital [member]
Capital reserve [member]
Other Equity Transaction [Member]
Treasury shares [member]
Reserve of exchange differences on translation [member]
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
Reserve of cash flow hedges [member]
Reserve of remeasurements of defined benefit plans [member]
Retained earnings [member]
Equity attributable to owners of parent [member]
Non-controlling interests [member]
Total
Beginning balance, value at Dec. 31, 2020 R$ 12,460,471 R$ 141,834 R$ 246 R$ (123,938) R$ (678,969) R$ 7,016 [1] R$ (438,221) [2] R$ (188,627) R$ (2,594,028) R$ 8,585,784 R$ 227,750 R$ 8,813,534
Comprehensive income (loss)                        
Loss on foreign currency translation of foreign operations (386,542) [1] [2] (386,542) (16,933) (403,475)
Gain on net investment hedge (96,555) [1] [2] (96,555) (96,555)
Marketable securities at FVTOCI - changes in fair value [1] 26,030 [2] 26,030 26,030
Unrealized gains in cash flow hedge [1] (145,683) [2] (145,683) (1,821) (147,504)
Actuarial gains on pension and post-employment plans [1] [2] 131,168 131,168 (497) 130,671
Income (loss) for the year [1] [2] 419,455 419,455 17,929 437,384
SUB-TOTAL COMPREHENSIVE INCOME (LOSS) (483,097) 26,030 [1] (145,683) [2] 131,168 419,455 (52,127) (1,322) (53,449)
Marketable securities at FVTOCI - realized gain [1] (33,046) [2] 33,046
Employee benefits remeasurement - defined benefit [1] [2] (9,297) 9,297
Dividends [1] [2] (80) (80)
Share-based payments (8,762) (3,348) [1] [2] (12,110) (12,110)
Acquisition of non-controlling interests [3] (79,673) [1] [2] (79,673) (157,918) (237,591)
Write-off of put option held by minority shareholders [4] 20,658 [1] [2] 20,658 294,661 315,319
Ending balance, value at Dec. 31, 2021 12,460,471 141,834 (67,531) (127,286) (1,162,066) [1] (583,904) [2] (66,756) (2,132,230) 8,462,532 363,091 8,825,623
Comprehensive income (loss)                        
Loss on foreign currency translation of foreign operations 49,240 [1] [2] 49,240 47,283 96,523
Gain on net investment hedge 87,929 [1] [2] 87,929 87,929
Unrealized gains in cash flow hedge [1] 276,515 [2] 276,515 (933) 275,582
Actuarial gains on pension and post-employment plans [1] [2] 61,293 61,293 (16,568) 44,725
Income (loss) for the year [1] [2] (3,166,403) (3,166,403) 24,777 (3,141,626)
SUB-TOTAL COMPREHENSIVE INCOME (LOSS) 137,169 [1] 276,515 [2] 61,293 (3,166,403) (2,691,426) 54,559 (2,636,867)
Employee benefits remeasurement - defined benefit [1] [2] (16,009) 16,009
Expenses with public exchange offer of shares (note 21.1) 124,556 [1] [2] 124,556 124,556
Dividends [1] [2] (49) (49)
Share-based payments (10,294) 17,559 [1] [2] 7,265 7,265
Monetary correction by Hyperinflation [1] [2] 216,193 216,193 135,260 351,453
Capital increase through issuance of shares (note 21.1) 500,000 4,900,000   [2]   5,400,000 5,400,000
Expenses with public exchange offer of shares (124,556) [1] [2] (124,556) (124,556)
Compensation of accumulated losses with capital reserve (note 21.3) (2,703,358) [1] [2] 2,703,358
Ending balance, value at Dec. 31, 2022 12,835,915 2,338,476 (77,825) (109,727) (1,024,897) [1] (307,389) [2],[5] (21,472) (2,363,073) 11,270,008 552,861 11,822,869
Comprehensive income (loss)                        
Loss on foreign currency translation of foreign operations (169,326)   [5] (169,326) (139,739) (309,065)
Gain on net investment hedge 145,328   [5] 145,328 145,328
Unrealized gains in cash flow hedge   372,958 [5] 372,958 418 373,376
Actuarial gains on pension and post-employment plans   [5] (1,523) (1,523) (40,702) (42,225)
Income (loss) for the year   [5] (2,028,559) (2,028,559) 159,707 (1,868,852)
SUB-TOTAL COMPREHENSIVE INCOME (LOSS) (23,998)   372,958 [5] (1,523) (2,028,559) (1,681,122) (20,316) (1,701,438)
Employee benefits remeasurement - defined benefit   [5] (16,520) 16,520
Expenses with public exchange offer of shares (note 21.1) (86,759)   [5] (86,759) (86,759)
Dividends   [5] (94) (94)
Share-based payments 7,719 13,582   [5] 21,301 21,301
Capital increase through issuance of shares (note 21.1) 600,000 4,800,000   [5]   5,400,000 5,400,000
Expenses with public exchange offer of shares 86,759   [5] 86,759 86,759
Compensation of accumulated losses with capital reserve (note 21.3) (4,375,112)   [5] 4,375,112
Capital increase in subsidiaries   [5] 187,777 187,777
Ending balance, value at Dec. 31, 2023 R$ 13,349,156 R$ 2,763,364 R$ (70,106) R$ (96,145) R$ (1,048,895)   R$ 65,569 [5] R$ (39,515) R$ 14,923,428 R$ 720,228 R$ 15,643,656
[1] FVTOCI: Fair Value Through Other Comprehensive Income.
[2] All changes in other comprehensive income are presented net of taxes.
[3] Acquisition of remaining participation in the subsidiary BRF Kuwait WLL (note 1.1.1. of Consolidated Financial Statements as of December 31, 2021).
[4] Recognition in Other Equity Transactions of the difference between the amount of the put option liability held by non-controlling interests and the book value of the non-controlling interest in TBQ Foods GmbH in the amount of R$20,658, and recognition of the Non-controlling Interest on the net assets of TBQ Foods GmbH in the amount of R$294,661, (note 1.1.3. of Consolidated Financial Statements as of December 31, 2021).
[5] All changes in other comprehensive income are presented net of taxes and the related taxes are disclosed in note 10.