Note 24 - Current allowances and provisions

12 Months Ended

Dec. 31, 2022

24Current allowances and provisions

(i) Deducted from assets

Year ended December 31, 2022	Allowance for doubtful accounts - Trade receivables		Allowance for other doubtful accounts - Other receivables		Allowance for inventory obsolescence
Values at the beginning of the year	(47,120	)	(3,206	)	(245,774	)
Translation differences	(12	)	68		(405	)
(Additional) / reversal allowances	223		(346	)	(24,901	)
Used	1,414		5		48,414
At December 31, 2022	(45,495	)	(3,479	)	(222,666	)

Year ended December 31, 2021	Allowance for doubtful accounts - Trade receivables		Allowance for other doubtful accounts - Other receivables		Allowance for inventory obsolescence
Values at the beginning of the year	(53,676	)	(3,917	)	(263,635	)
Translation differences	111		227		1,877
Decrease due to sale of subsidiaries (*)	2		10		405
(Additional) / reversal allowances	4,297		379		(23,296	)
Used	2,146		95		38,875
At December 31, 2021	(47,120	)	(3,206	)	(245,774	)

(*) Related to Geneva sale. See note 6 to these Consolidated Financial Statements.

(ii) Liabilities

Year ended December 31, 2022	Sales risks		Other claims and contingencies (*)		Total
Values at the beginning of the year	1,468		7,854		9,322
Translation differences	(160	)	(97	)	(257	)
Additional provisions	5,315		4,189		9,504
Reclassifications	-		(2,229	)	(2,229	)
Used	(3,437	)	(1,718	)	(5,155	)
At December 31, 2022	3,186		7,999		11,185

Year ended December 31, 2021	Sales risks		Other claims and contingencies (*)		Total
Values at the beginning of the year	1,795		10,484		12,279
Translation differences	(3	)	(736	)	(739	)
Additional provisions	3,506		7,596		11,102
Reclassifications	-		(4,014	)	(4,014	)
Used	(3,830	)	(5,476	)	(9,306	)
At December 31, 2021	1,468		7,854		9,322

(*) Other claims and contingencies mainly include lawsuits and other legal proceedings, including employee, tax and environmental-related claims.