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Investor Presentaiton

21. Lease (a) Changes in rights of use – IFRS 16 Land and improvements Property, buildings and commercial rooms 2021 2020 Machinery, equipment and facilities IT equipment Vehicles Vessels Total Total Opening balance for the year Cost Accumulated amortization Net opening balance for the year Remeasurement of principal New contracts 122 235 340 40 291 321 1,349 1,050 (30) (103) (147) (33) (164) (75) (552) (237) 92 132 193 7 127 246 797 813 (2) (2) (1) 13 51 105 3 48 47 267 118 Amortization Disposals Renegociation of contracts (1) Effect of subsidiaries excluded in consolidation (i) 214 (3) 34 Reclassification to assets held for sale (25) (101) Foreign exchange variation 5 2 Constitution for impairment (15) (43) (97) (1) (92) (77) (325) (276) (5) (5) (3) 1 (8) 53 518 816 1 (126) 9 7 50 70 154 (1) 309 111 140 9 139 784 1,492 797 Cost 377 247 409 41 388 1,050 2,512 1,349 Accumulated amortization (68) (136) (269) (32) (249) (266) (1,020) (552) Net closing balance for the year 309 111 140 9 139 784 1,492 797 (i) Refers to the business combination operation of indirect subsidiary St. Marys, as described in Notes 1.1 (o) and 1.1 (v). 165 =
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