| Intangible Assets |
| | |
As of
December 31,
2021 | | |
Additions | | |
Amortizations | | |
As of
September 30,
2022 | |
| Goodwill | |
| 618 | | |
| - | | |
| - | | |
| 618 | |
| Softwares | |
| 75 | | |
| 11 | | |
| (12 | ) | |
| 74 | |
| Commercial rights (i) | |
| 1,136 | | |
| 3,141 | | |
| (7 | ) | |
| 4,270 | |
| Trade name | |
| 39 | | |
| - | | |
| - | | |
| 39 | |
| Subtotal | |
| 1,868 | | |
| 3,152 | | |
| (19 | ) | |
| 5,001 | |
| Lease - right of use: | |
| | | |
| | | |
| | | |
| | |
| Assets and rights | |
| 19 | | |
| - | | |
| (2 | ) | |
| 17 | |
| Subtotal | |
| 19 | | |
| - | | |
| (2 | ) | |
| 17 | |
| Total | |
| 1,887 | | |
| 3,152 | | |
| (21 | ) | |
| 5,018 | |
| | |
As of
December 31,
2020 | | |
Additions | | |
Amortizations | | |
As of
September 30,
2021 | |
| Goodwill | |
| 618 | | |
| - | | |
| - | | |
| 618 | |
| Softwares | |
| 70 | | |
| 12 | | |
| (10 | ) | |
| 72 | |
| Commercial rights | |
| 310 | | |
| 26 | | |
| (5 | ) | |
| 331 | |
| Trade name | |
| 39 | | |
| - | | |
| - | | |
| 39 | |
| Total | |
| 1,037 | | |
| 38 | | |
| (15 | ) | |
| 1,060 | |
| (i) | In the nine-month period ended September 30, 2022, the column
Additions includes amounts related to the acquisition of the 46 commercial points of Extra Hiper stores, in the amount of R$3,132 (see
note 1.1.). |
| | |
As of | |
| | |
As of September 30, 2022 | | |
December 31, 2021 | |
| | |
Historical
cost | | |
Accumulated
amortization | | |
Net amount | | |
Historical
cost | | |
Accumulated
amortization | | |
Net amount | |
| Goodwill | |
| 871 | | |
| (253 | ) | |
| 618 | | |
| 871 | | |
| (253 | ) | |
| 618 | |
| Softwares | |
| 144 | | |
| (70 | ) | |
| 74 | | |
| 133 | | |
| (58 | ) | |
| 75 | |
| Commercial rights | |
| 4,300 | | |
| (30 | ) | |
| 4,270 | | |
| 1,160 | | |
| (24 | ) | |
| 1,136 | |
| Trade name | |
| 39 | | |
| - | | |
| 39 | | |
| 39 | | |
| 0 | | |
| 39 | |
| | |
| 5,354 | | |
| (353 | ) | |
| 5,001 | | |
| 2,203 | | |
| (335 | ) | |
| 1,868 | |
| Lease - right of use: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Assets and rights | |
| 27 | | |
| (10 | ) | |
| 17 | | |
| 28 | | |
| (9 | ) | |
| 19 | |
| Total of intangible assets | |
| 5,381 | | |
| (363 | ) | |
| 5,018 | | |
| 2,231 | | |
| (344 | ) | |
| 1,887 | |
| 12.1 | Impairment test of intangible assets with an indefinite useful
life, including goodwill |
The impairment test of intangible
assets uses the same practices described in note 13.1 to the financial statements of December 31, 2021. The Company monitored the plan used
to assess impairment as of December 31, 2021 and concluded that no events occurred indicating impairment or the need for a new valuation
as of September 30, 2022.
| 12.2 | Additions to intangible assets for cash flow presentation purpose
are as follows |
| | |
As of September 30, | |
| | |
2022 | | |
2021 | |
| Additions | |
| 3,152 | | |
| 38 | |
| Acquisition of intangible assets – Additions | |
| (3,132 | ) | |
| - | |
| Acquisition of intangible assets - Payments | |
| 609 | | |
| - | |
| Total | |
| 629 | | |
| 38 | |
|