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Note 25 - Current allowances and provisions (Tables) | 12 Months Ended
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Dec. 31, 2024
Note 25 - Current allowances and provisions |
Disclosure of detailed information about current allowances and provisions deducted from assets [text block] |
Year ended December 31, 2024 | Allowance for doubtful accounts - Trade receivables |  |  | Allowance for other doubtful accounts - Other receivables |  |  | Allowance for inventory obsolescence |
Values at the beginning of the year | (49,046 | ) |  | (3,439 | ) |  | (209,110 | )
Translation differences | 194 |  |  | 324 |  |  | 897 |
Changes due to business combinations (*) | (1,151 | ) |  | - |  |  | (3,676 | )
(Additional) / reversal allowances | 1,095 |  |  | (546 | ) |  | (41,240 | )
Used and other movements | 783 |  |  | 567 |  |  | 49,955 |
At December 31, 2024 | (48,125 | ) |  | (3,094 | ) |  | (203,174 | )
(*) For the year 2024, related to Mattr’s pipe coating business unit acquisition. For more information see note 34.
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 | )
(**) For the year 2023, related to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions.
Disclosure of detailed information about current allowances and provisions from liabilities [text block] |
Year ended December 31, 2024 | Sales risks |  |  | Other claims and contingencies (*) |  |  | Total |
Values at the beginning of the year | 19,940 |  |  | 16,019 |  |  | 35,959 |
Translation differences | (1,301 | ) |  | (18,978 | ) |  | (20,279 | )
Changes due to business combinations (**) | - |  |  | 722 |  |  | 722 |
Additional provisions | 21,296 |  |  | 106,198 |  |  | 127,494 |
Reclassifications | - |  |  | 9,839 |  |  | 9,839 |
Used | (23,564 | ) |  | (10,827 | ) |  | (34,391 | )
At December 31, 2024 | 16,371 |  |  | 102,973 |  |  | 119,344 |
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 |
(*) Other claims and contingencies mainly include lawsuits and other legal proceedings, including employee, tax and environmental-related claims. For the year 2024, includes $89.4 million related the ongoing litigation related to the acquisition of participation in Usiminas. For more information see note 27 (i). (**) For the years 2024 and 2023, related to Mattr’s pipe coating business unit acquisition. For more information see note 34.

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