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Note 25 - Current allowances and provisions | 12 Months Ended
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Dec. 31, 2023
Note 25 - Current allowances and provisions |
Note 25 - Current allowances and provisions | 25 Current allowances and provisions (i) Deducted from assets
Year ended December 31, 2023 | Allowance for doubtful accounts - Trade receivables |  |  | Allowance for other doubtful accounts - Other receivables |  |  | Allowance for inventory obsolescence |
Values at the beginning of the year | (45,495 | ) |  | (3,479 | ) |  | (222,666 | )
Translation differences | (128 | ) |  | (88 | ) |  | (452 | )
Increase due to business combinations (*) | (899 | ) |  | - |  |  | (9,179 | )
(Additional) allowances | (3,590 | ) |  | (107 | ) |  | (13,581 | )
Used | 1,066 |  |  | 235 |  |  | 36,768 |
At December 31, 2023 | (49,046 | ) |  | (3,439 | ) |  | (209,110 | )
(*) Related to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions. For more information see note 34.
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 | )
(i i) Liabilities
Year ended December 31, 2023 | Sales risks |  |  | Other claims and contingencies (*) |  |  | Total |
Values at the beginning of the year | 3,186 |  |  | 7,999 |  |  | 11,185 |
Translation differences | 285 |  |  | (208 | ) |  | 77 |
Increase due to business combinations (**) | - |  |  | 5,317 |  |  | 5,317 |
Additional provisions | 30,057 |  |  | 6,941 |  |  | 36,998 |
Reclassifications | - |  |  | 164 |  |  | 164 |
Used | (13,588 | ) |  | (4,194 | ) |  | (17,782 | )
At December 31, 2023 | 19,940 |  |  | 16,019 |  |  | 35,959 |
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 |
(*) Other claims and contingencies mainly include lawsuits and other legal proceedings, including employee, tax and environmental-related claims. (**) Related to Mattr’s pipe coating business unit acquisitio n. For more information see note 34.

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