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Intangible assets and goodwill (Tables)
12 Months Ended
Dec. 31, 2023
Intangible assets and goodwill.  
Schedule of intangible assets and goodwill


December 31, 2023

December 31, 2022 restated


Customer relationship

239,087



288,943


Software in progress

13,771



1,032


Non-compete agreement

7,833



10,865


Internally developed software

6,814



4,059


Brands

5,134



7,464


Software

4,407



5,641


Subtotal

277,046



318,004


Goodwill

1,392,819



1,437,990


Total

1,669,865



1,755,994


Schedule of change in the balances of intangible assets


Software



Internally developed software



Software in progress



Customer relationship



Non-compete agreement



Brands



Goodwill (i)



Total


Cost:
























Balance as of December 31, 2021

11,942



16,581



391



88,961



13,462



20,501



619,469



771,307


Additions due to business combination restated (i)

3,378



5



-



222,278



-



13,304



876,151



1,115,116


Exchange rate changes

(7

)

-



-



2,020



-



-



(57,630

)

(55,617

)

Additions

901



-



2,723



-



-



-



-



3,624


Write-off

(1,078

)

-



(32

)

-



-



(7

)

-



(1,117

)

Transfers

50



2,000



(2,050

)

-



-



-



-



-


Balance as of December 31, 2022 restated

15,186



18,586



1,032



313,259



13,462



33,798



1,437,990



1,833,313


Exchange rate changes

(293

)

-



-



(11,229

)

-



(1

)

(45,171

)

(56,694

)

Additions

562



-



18,140



-



-



-



-



18,702


Write-off

(5,317

)

(429

)

-



-



-



-



-



(5,746

)

Transfers

-



5,401



(5,401

)

-



-



-



-



-


Balance as of December 31, 2023

10,138



23,558



13,771



302,030



13,462



33,797



1,392,819



1,789,575


Amortization:
























Balance as of January 1, 2022

(9,543

)

(12,670

)

-



(4,766

)

435



(5,960

)

-



(32,504

)

Exchange rate changes

89



-



-



-



-



-



-



89


Additions

(1,129

)

(1,857

)

-



(19,550

)

(3,032

)

(20,374

)

-



(45,942

)

Write-off

1,038



-



-



-



-



-



-



1,038


Balance as of December 31, 2022 restated (i)

(9,545

)

(14,527

)

-



(24,316

)

(2,597

)

(26,334

)

-



(77,319

)

Exchange rate changes

67



-



-



890



-



-



-



957


Additions

(1,550

)

(2,217

)

-



(39,517

)

(3,032

)

(2,329

)

-



(48,645

)

Write-off

5,297



-



-



-



-



-



-



5,297


Balance as of December 31, 2023

(5,731

)

(16,744

)

-



(62,943

)

(5,629

)

(28,663

)

-



(119,710

)

Balance at:
























December 31, 2022 restated (i)

5,641



4,059



1,032



288,943



10,865



7,464



1,437,990



1,755,994


December 31, 2023

4,407



6,814



13,771

239,087



7,833



5,134



1,392,819



1,669,865


Schedule of main assumptions used in CGUs


December 31, 2023



December 31, 2022


Discount rate - before tax

17.64

%

25.00

%

Discount rate - after tax

13.65

%

17.00

%

Budgeted EBITDA growth rate (average for the next five years)

19

%

22

%

Terminal value growth rate:

3.5

%

3

%

Projected period

5 years


5 years