BRF (BRFS) 20-F 28 Apr 23 2022 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-15148
Entity Registrant Name	BRF S.A.
Entity Central Index Key	0001122491
Entity Incorporation, State or Country Code	D5
Entity Address, Address Line One	Av. Das Nações Unidas, 14.401 – 22nd to 25th Floors, Torre A2
Entity Address, City or Town	São Paulo
Entity Address, Country	BR
Entity Address, Postal Zip Code	04794-000
Title of 12(b) Security	American Depositary Shares
Trading Symbol	BRFS
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	1,078,116,849
ICFR Auditor Attestation Flag	true
Auditor Name	KPMG Auditores Independentes Ltda.
Auditor Location	São Paulo
Auditor Firm ID	1124
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Av. Das Nações Unidas, 14.401 – 22nd to 25th Floors, Torre A2
Entity Address, City or Town	São Paulo
Entity Address, Country	BR
Entity Address, Postal Zip Code	04794-000
City Area Code	55
Local Phone Number	2322-5377
Contact Personnel Name	Fabio Luis Mendes Mariano
Contact Personnel Fax Number	(5511) 2322-5740

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash and cash equivalents	R$ 8130929	R$ 7528820
Marketable securities	418,373	346,855
Trade receivables	4,187,756	4,039,155
Notes receivable	27,351	68,001
Inventories	8,660,891	9,654,870
Biological assets	3,151,551	2,899,921
Recoverable taxes	1,229,272	976,133
Recoverable income taxes	173,596	71,762
Derivative financial instruments	120,865	134,551
Restricted cash		24,963
Prepaid expenses	109,716	227,354
Advances	187,342	173,325
Assets held for sale	21,909	16,628
Other current assets	84,795	80,785
Total current assets	26,504,346	26,243,123
LONG-TERM RECEIVALBLES
Marketable securities	406,402	447,413
Trade and other receivables	5,307	5,810
Notes receivable	11,092	29,168
Recoverable taxes	4,926,945	4,780,096
Recoverable income taxes	244,899	206,355
Deferred income taxes	2,566,461	2,941,270
Judicial deposits	450,676	550,319
Biological assets	1,649,133	1,414,482
Derivative financial instruments	10,283	10,804
Restricted cash	89,717	1
Other non-current assets	162,628	76,757
Total long-term receivables	10,523,543	10,462,475
Investments	101,064	7,113
Property, plant and equipment	14,290,884	13,040,862
Intangible assets	6,434,610	6,149,814
Total non-current assets	31,350,101	29,660,264
TOTAL ASSETS	57,854,447	55,903,387
CURRENT LIABILITIES
Loans and borrowings	3,879,874	3,203,068
Trade accounts payable	12,735,628	11,701,996
Trade accounts payable – supply chain arrangement	1,393,137	2,237,975
Lease liability	676,864	471,956
Payroll, related charges and employee profit sharing	720,799	900,394
Taxes payable	522,846	454,038
Derivative financial instruments	82,468	327,443
Provision for tax, civil and labor risks	867,294	959,132
Employee benefits	64,367	54,354
Customer advances	75,832	136,182
Other current liabilities	1,278,830	778,751
Total current liabilities	22,297,939	21,225,289
NON-CURRENT LIABILITIES
Loans and borrowings	19,637,126	22,252,962
Trade accounts payable	7,459	12,628
Lease liability	2,368,070	2,007,290
Taxes payable	97,735	132,195
Provision for tax, civil and labor risks	548,243	558,500
Deferred income taxes	111,463	23,710
Employee benefits	456,945	498,231
Derivative financial instruments	174,699	41,861
Other non-current liabilities	331,899	325,098
Total non-current liabilities	23,733,639	25,852,475
EQUITY
Capital	12,835,915	12,460,471
Capital reserves	2,338,476	141,834
Other equity transactions	(77,825)	(67,531)
Accumulated losses	(2,363,073)	(2,132,230)
Treasury shares	(109,727)	(127,286)
Other comprehensive loss	(1,353,758)	(1,812,726)
Attributable to controlling shareholders	11,270,008	8,462,532
Non-controlling interests	552,861	363,091
Total equity	11,822,869	8,825,623
TOTAL LIABILITIES AND EQUITY	R$ 57854447	R$ 55903387

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (LOSS) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CONTINUING OPERATIONS
NET SALES	R$ 53805028	R$ 48343305	R$ 39469700
Cost of sales	(45,672,376)	(38,650,772)	(30,505,478)
GROSS PROFIT	8,132,652	9,692,533	8,964,222
OPERATING INCOME (EXPENSES)
Selling expenses	(7,067,148)	(6,058,250)	(5,301,321)
General and administrative expenses	(644,827)	(822,960)	(832,858)
Impairment loss on trade receivables	(12,772)	(12,799)	(12,137)
Other operating income (expenses), net	(545,270)	211,263	233,323
Income from associates and joint ventures	1,076
INCOME (LOSS) BEFORE FINANCIAL RESULTS AND INCOME TAXES	(136,289)	3,009,787	3,051,229
Financial income	1,082,935	537,736	420,757
Financial expenses	(3,585,765)	(3,331,615)	(1,889,454)
Foreign exchange and monetary variations	(165,925)	(250,696)	(230,298)
FINANCIAL INCOME (EXPENSES), NET	(2,668,755)	(3,044,575)	(1,698,995)
INCOME (LOSS) BEFORE TAXES	(2,805,044)	(34,788)	1,352,234
Income taxes	(285,634)	552,102	172,763
INCOME (LOSS) FROM CONTINUING OPERATIONS	(3,090,678)	517,314	1,524,997
LOSS FROM DISCONTINUED OPERATIONS	(50,948)	(79,930)
INCOME (LOSS) FOR THE YEAR	(3,141,626)	437,384	1,524,997
Net Income (loss) from Continuing Operation Attributable to
Controlling shareholders	(3,115,455)	499,385	1,518,492
Non-controlling interest	24,777	17,929	6,505
Net Loss From Discontinued Operations Attributable to
Controlling shareholders	(50,948)	(79,930)
Non-controlling interest
Weighted average shares outstanding - basic	1,052,606,000	807,709,278	807,406,368
Income (loss) per share - basic	R$ 2.96	R$ 0.62	R$ 1.88
Weighted average shares outstanding - diluted	1,052,606,000	807,709,278	807,464,700
Income (loss) per share - diluted	R$ 2.96	R$ 0.62	R$ 1.88
Weighted average shares outstanding - basic	1,052,606,000	807,929,481
Loss per share - basic	R$ 0.05	R$ 0.10
Weighted average shares outstanding - diluted	1,052,606,000	807,929,481
Loss per share - diluted	R$ 0.05	R$ 0.10

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Income (loss) for the year		R$ 3141626	R$ 437384		R$ 1524997
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations		96,523	(403,475)		(179,426)
Gain (loss) on net investment hedge		87,929	(96,555)		(277,856)
Cash flow hedges – effective portion of changes in fair value		49,292	(121,303)		1,294,639
Cash flow hedges – reclassified to profit or loss		226,290	(26,201)		(1,376,139)
Debt investments measured at FVTOCI - changes in fair value	[1]				178
Items that are or may be reclassified subsequently to profit or loss		460,034	(647,534)		(538,604)
Equity investments measured at FVTOCI - changes in fair value	[1]		26,030		2,384
Actuarial gains on pension and post-employment plans		44,725	130,671		7,121
Items that will not be reclassified to profit or loss		44,725	156,701		9,505
Total comprehensive income (loss), net of taxes		(2,636,867)	(53,449)		995,898
Attributable to
Controlling shareholders		(2,691,426)	(52,127)		961,553
Non-controlling interest		54,559	(1,322)		34,345
BALANCES AT DECEMBER 31, 2021		8,825,623	8,813,534		8,013,421
Monetary correction by Hyperinflation		351,453
Comprehensive income (loss)
Gain on net investment hedge		87,929	(96,555)		(277,856)
Marketable securities at FVTOCI - changes in fair value	[2]		26,030		2,562
Unrealized gains (losses) in cash flow hedge		275,582	(147,504)		(81,500)
Actuarial gains (losses) on pension and post-employment plans		44,725	130,671		7,121
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)		(2,636,867)	(53,449)		995,898
Employee benefits remeasurement - defined benefit
Capital increase through issuance of shares (note 22.1)		5,400,000
Expenses with public exchange offer of shares (note 22.1)		(124,556)
Dividends		(49)	(80)		(4,458)
Share-based payments		7,265	(12,110)		20,551
Acquisition of non-controlling interests	[3]				(105,808)
Acquisition of non-controlling interests			(237,591)	[4]	(106,070)
Marketable securities at FVTOCI - realized gain	[2]
Write-off of put option held by minority shareholders	[5]		315,319
BALANCES AT DECEMBER 31, 2022		11,822,869	8,825,623		8,813,534
Compensation of accumulated losses with capital reserve (note 22.3)
Issued capital [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations
Attributable to
BALANCES AT DECEMBER 31, 2021		12,460,471	12,460,471		12,460,471
Monetary correction by Hyperinflation
Comprehensive income (loss)
Gain on net investment hedge
Marketable securities at FVTOCI - changes in fair value	[2]
Unrealized gains (losses) in cash flow hedge
Actuarial gains (losses) on pension and post-employment plans
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)
Employee benefits remeasurement - defined benefit
Capital increase through issuance of shares (note 22.1)		500,000
Expenses with public exchange offer of shares (note 22.1)		(124,556)
Dividends
Share-based payments
Acquisition of non-controlling interests	[3]
Acquisition of non-controlling interests				[4]
Marketable securities at FVTOCI - realized gain	[2]
Write-off of put option held by minority shareholders	[5]
BALANCES AT DECEMBER 31, 2022		12,835,915	12,460,471		12,460,471
Compensation of accumulated losses with capital reserve (note 22.3)
Capital reserve [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations
Attributable to
BALANCES AT DECEMBER 31, 2021		141,834	141,834		141,834
Monetary correction by Hyperinflation
Comprehensive income (loss)
Gain on net investment hedge
Marketable securities at FVTOCI - changes in fair value	[2]
Unrealized gains (losses) in cash flow hedge
Actuarial gains (losses) on pension and post-employment plans
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)
Employee benefits remeasurement - defined benefit
Capital increase through issuance of shares (note 22.1)		4,900,000
Expenses with public exchange offer of shares (note 22.1)
Dividends
Share-based payments
Acquisition of non-controlling interests	[3]
Acquisition of non-controlling interests				[4]
Marketable securities at FVTOCI - realized gain	[2]
Write-off of put option held by minority shareholders	[5]
BALANCES AT DECEMBER 31, 2022		2,338,476	141,834		141,834
Compensation of accumulated losses with capital reserve (note 22.3)		(2,703,358)
Other Equity Transaction [Member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations
Attributable to
BALANCES AT DECEMBER 31, 2021		(67,531)	246		51,011
Monetary correction by Hyperinflation
Comprehensive income (loss)
Gain on net investment hedge
Marketable securities at FVTOCI - changes in fair value	[2]
Unrealized gains (losses) in cash flow hedge
Actuarial gains (losses) on pension and post-employment plans
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)
Employee benefits remeasurement - defined benefit
Dividends
Share-based payments		(10,294)	(8,762)		180
Acquisition of non-controlling interests	[3]				(50,945)
Acquisition of non-controlling interests			(79,673)	[4]
Write-off of put option held by minority shareholders	[5]		20,658
BALANCES AT DECEMBER 31, 2022		(77,825)	(67,531)		246
Treasury shares [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations
Attributable to
BALANCES AT DECEMBER 31, 2021		(127,286)	(123,938)		(38,239)
Monetary correction by Hyperinflation
Comprehensive income (loss)
Gain on net investment hedge
Marketable securities at FVTOCI - changes in fair value	[2]
Unrealized gains (losses) in cash flow hedge
Actuarial gains (losses) on pension and post-employment plans
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)
Employee benefits remeasurement - defined benefit
Capital increase through issuance of shares (note 22.1)
Expenses with public exchange offer of shares (note 22.1)
Dividends
Share-based payments		17,559	(3,348)		20,371
Acquisition of non-controlling interests	[3]
Acquisition of non-controlling interests				[4]	(106,070)
Marketable securities at FVTOCI - realized gain	[2]
Write-off of put option held by minority shareholders	[5]
BALANCES AT DECEMBER 31, 2022		(109,727)	(127,286)		(123,938)
Compensation of accumulated losses with capital reserve (note 22.3)
Reserve of exchange differences on translation [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations		49,240	(386,542)		(207,734)
Attributable to
BALANCES AT DECEMBER 31, 2021		(1,162,066)	(678,969)		(193,379)
Monetary correction by Hyperinflation
Comprehensive income (loss)
Gain on net investment hedge		87,929	(96,555)		(277,856)
Marketable securities at FVTOCI - changes in fair value	[2]
Unrealized gains (losses) in cash flow hedge
Actuarial gains (losses) on pension and post-employment plans
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)		137,169	(483,097)		(485,590)
Employee benefits remeasurement - defined benefit
Capital increase through issuance of shares (note 22.1)
Expenses with public exchange offer of shares (note 22.1)
Dividends
Share-based payments
Acquisition of non-controlling interests	[3]
Acquisition of non-controlling interests				[4]
Marketable securities at FVTOCI - realized gain	[2]
Write-off of put option held by minority shareholders	[5]
BALANCES AT DECEMBER 31, 2022		(1,024,897)	(1,162,066)		(678,969)
Compensation of accumulated losses with capital reserve (note 22.3)
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations
Attributable to
BALANCES AT DECEMBER 31, 2021			7,016		4,454
Monetary correction by Hyperinflation
Comprehensive income (loss)
Gain on net investment hedge
Marketable securities at FVTOCI - changes in fair value	[2]		26,030		2,562
Unrealized gains (losses) in cash flow hedge
Actuarial gains (losses) on pension and post-employment plans
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)			26,030		2,562
Employee benefits remeasurement - defined benefit
Dividends
Share-based payments
Acquisition of non-controlling interests	[3]
Acquisition of non-controlling interests				[4]
Marketable securities at FVTOCI - realized gain	[2]		(33,046)
Write-off of put option held by minority shareholders	[5]
BALANCES AT DECEMBER 31, 2022					7,016
Reserve of cash flow hedges [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations
Attributable to
BALANCES AT DECEMBER 31, 2021		(583,904)	(438,221)		(356,721)
Monetary correction by Hyperinflation
Comprehensive income (loss)
Gain on net investment hedge
Marketable securities at FVTOCI - changes in fair value	[2]
Unrealized gains (losses) in cash flow hedge		276,515	(145,683)		(81,500)
Actuarial gains (losses) on pension and post-employment plans
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)		276,515	(145,683)		(81,500)
Employee benefits remeasurement - defined benefit
Capital increase through issuance of shares (note 22.1)
Expenses with public exchange offer of shares (note 22.1)
Dividends
Share-based payments
Acquisition of non-controlling interests	[3]
Acquisition of non-controlling interests				[4]
Marketable securities at FVTOCI - realized gain	[2]
Write-off of put option held by minority shareholders	[5]
BALANCES AT DECEMBER 31, 2022		(307,389)	(583,904)		(438,221)
Compensation of accumulated losses with capital reserve (note 22.3)
Reserve of remeasurements of defined benefit plans [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations
Attributable to
BALANCES AT DECEMBER 31, 2021		(66,756)	(188,627)		(176,823)
Monetary correction by Hyperinflation
Comprehensive income (loss)
Gain on net investment hedge
Marketable securities at FVTOCI - changes in fair value	[2]
Unrealized gains (losses) in cash flow hedge
Actuarial gains (losses) on pension and post-employment plans		61,293	131,168		7,589
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)		61,293	131,168		7,589
Employee benefits remeasurement - defined benefit		(16,009)	(9,297)		(19,393)
Capital increase through issuance of shares (note 22.1)
Expenses with public exchange offer of shares (note 22.1)
Dividends
Share-based payments
Acquisition of non-controlling interests	[3]
Acquisition of non-controlling interests				[4]
Write-off of put option held by minority shareholders	[5]
BALANCES AT DECEMBER 31, 2022		(21,472)	(66,756)		(188,627)
Compensation of accumulated losses with capital reserve (note 22.3)
Retained earnings [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year		(3,166,403)	419,455		1,518,492
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations
Attributable to
BALANCES AT DECEMBER 31, 2021		(2,132,230)	(2,594,028)		(4,131,913)
Monetary correction by Hyperinflation		216,193
Comprehensive income (loss)
Gain on net investment hedge
Marketable securities at FVTOCI - changes in fair value	[2]
Unrealized gains (losses) in cash flow hedge
Actuarial gains (losses) on pension and post-employment plans
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)		(3,166,403)	419,455		1,518,492
Employee benefits remeasurement - defined benefit		16,009	9,297		19,393
Capital increase through issuance of shares (note 22.1)
Expenses with public exchange offer of shares (note 22.1)
Dividends
Share-based payments
Acquisition of non-controlling interests	[3]
Acquisition of non-controlling interests				[4]
Marketable securities at FVTOCI - realized gain	[2]		33,046
Write-off of put option held by minority shareholders	[5]
BALANCES AT DECEMBER 31, 2022		(2,363,073)	(2,132,230)		(2,594,028)
Compensation of accumulated losses with capital reserve (note 22.3)		2,703,358
Equity attributable to owners of parent [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year		(3,166,403)	419,455		1,518,492
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations		49,240	(386,542)		(207,734)
Attributable to
BALANCES AT DECEMBER 31, 2021		8,462,532	8,585,784		7,760,695
Monetary correction by Hyperinflation		216,193
Comprehensive income (loss)
Gain on net investment hedge		87,929	(96,555)		(277,856)
Marketable securities at FVTOCI - changes in fair value	[2]		26,030		2,562
Unrealized gains (losses) in cash flow hedge		276,515	(145,683)		(81,500)
Actuarial gains (losses) on pension and post-employment plans		61,293	131,168		7,589
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)		(2,691,426)	(52,127)		961,553
Employee benefits remeasurement - defined benefit
Capital increase through issuance of shares (note 22.1)		5,400,000
Expenses with public exchange offer of shares (note 22.1)		(124,556)
Dividends
Share-based payments		7,265	(12,110)		20,551
Acquisition of non-controlling interests	[3]				(50,945)
Acquisition of non-controlling interests			(79,673)	[4]	(106,070)
Marketable securities at FVTOCI - realized gain	[2]
Write-off of put option held by minority shareholders	[5]		20,658
BALANCES AT DECEMBER 31, 2022		11,270,008	8,462,532		8,585,784
Compensation of accumulated losses with capital reserve (note 22.3)
Non-controlling interests [member]
IfrsStatementLineItems [Line Items]
Income (loss) for the year		24,777	17,929		6,505
Other comprehensive income (loss), net of taxes
Gains on foreign currency translation of foreign operations		47,283	(16,933)		28,308
Attributable to
BALANCES AT DECEMBER 31, 2021		363,091	227,750		252,726
Monetary correction by Hyperinflation		135,260
Comprehensive income (loss)
Gain on net investment hedge
Marketable securities at FVTOCI - changes in fair value	[2]
Unrealized gains (losses) in cash flow hedge		(933)	(1,821)
Actuarial gains (losses) on pension and post-employment plans		(16,568)	(497)		(468)
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)		54,559	(1,322)		34,345
Employee benefits remeasurement - defined benefit
Capital increase through issuance of shares (note 22.1)
Expenses with public exchange offer of shares (note 22.1)
Dividends		(49)	(80)		(4,458)
Share-based payments
Acquisition of non-controlling interests	[3]				(54,863)
Acquisition of non-controlling interests			(157,918)	[4]
Marketable securities at FVTOCI - realized gain	[2]
Write-off of put option held by minority shareholders	[5]		294,661
BALANCES AT DECEMBER 31, 2022		552,861	R$ 363091		R$ 227750
Compensation of accumulated losses with capital reserve (note 22.3)
[1]FVTOCI: Fair Value Through Other Comprehensive Income.[2]FVTOCI: Fair Value Through Other Comprehensive Income.[3]Acquisition of remaining participation in the subsidiary Al-Wafi (note 1.1. of Consolidated Financial Statements as of December 31, 2020).[4]Acquisition of remaining participation in the subsidiary BRF Kuwait WLL (note 1.1.1. of Consolidated Financial Statements as of December 31, 2021).[5]Recognition in Other Equity Transactions of the difference between the amount of the put option liability held by non-controlling interests and the book value of the non-controlling interest in TBQ Foods GmbH in the amount of R$20,658, and recognition of the Non-controlling Interest on the net assets of TBQ Foods GmbH in the amount of R$294,661, (note 1.1.3. of Consolidated Financial Statements as of December 31, 2021).

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Income (loss) from continuing operations		R$ 3090678	R$ 517314	R$ 1524997
Adjustments for:
Depreciation and amortization		1,777,703	1,715,863	1,517,402
Depreciation and depletion of biological assets		1,214,002	1,030,491	876,976
Result on disposal of property, plant and equipments and investment		3,985	(141,211)	40,220
Write-down of inventories to net realizable value		56,337	128,680	122,082
Provision for tax, civil and labor risks		341,038	116,144	319,237
Impairment				10,160
Income from investments under the equity method		(1,076)
Financial results, net		2,668,755	3,044,575	1,698,995
Tax recoveries and gains in tax lawsuits		(39,547)	(108,785)	(379,087)
Deferred income tax		208,060	(807,744)	(250,136)
Employee profit sharing		(10,190)	170,425	283,065
Other provisions	[1]	554,460	2,793	61,185
Cash flow provided by operating activities before working capital		3,682,849	5,668,545	5,825,096
Trade accounts receivable		(144,597)	386,889	(481,192)
Inventories		712,913	(2,878,507)	(2,622,702)
Biological assets - current		(296,934)	(815,699)	(524,414)
Trade accounts payable		(523,200)	1,420,014	2,154,693
Supply chain finance		(843,467)	790,946	620,232
Cash generated by operating activities		2,587,564	4,572,188	4,971,713
Investments in securities at FVTPL	[2]	(675,897)	(115,041)
Redemptions of securities at FVTPL	[2]	679,990	145,053	102,172
Interest received		281,989	106,388	87,334
Payment of tax, civil and labor provisions		(292,385)	(399,252)	(269,820)
Derivative financial instruments		(1,191,475)	266,491	923,709
Payment of income taxes				(155)
Other operating assets and liabilities		486,598	(652,191)	24,216
Net cash provided by operating activities		1,876,384	3,923,636	5,839,169
INVESTING ACTIVITIES
Investments in securities at amortized cost		(289,021)	(4,060)
Redemptions of securities at amortized cost		290,132	166,112
Investments in securities at FVTOCI	[3]		(12,866)
Redemptions of securities at FVTOCI	[3]		86,059	26,352
Redemption of restricted cash		(2,074)	400	285,672
Additions to property, plant and equipment		(1,452,733)	(1,555,426)	(804,609)
Additions to biological assets - non-current		(1,387,669)	(1,239,746)	(1,006,222)
Proceeds from disposals of property, plant, equipments and investment		62,545	58,836	126,540
Additions to intangible assets		(228,734)	(179,632)	(96,181)
Business combination, net of cash		(158,348)	(985,639)
Sale of participation in subsidiaries with loss of control			132,951	38,546
Capital increase in affiliates		(92,885)	1,770	(1,087)
Net cash used in investing activities		(3,258,787)	(3,531,241)	(1,430,989)
Net cash used in investing activities from discontinued operations			(17,550)
Net cash used in investing activities		(3,258,787)	(3,548,791)	(1,430,989)
FINANCING ACTIVITIES
Proceeds from debt issuance		3,392,613	2,990,782	10,420,333
Repayment of debt		(3,984,422)	(1,395,347)	(10,247,359)
Payment of interest		(1,518,301)	(1,193,367)	(1,421,539)
Payment of interest derivatives - fair value hedge		(252,662)	(2,975)
Capital increase through issuance of shares (note 22.1)		5,275,444
Treasury shares acquisition			(27,721)	(106,070)
Acquisition of non-controlling interests		(7,288)	(238,421)	(100,390)
Payment of lease liabilities		(649,846)	(705,427)	(553,556)
Net cash provided by (used in) financing activities		2,255,538	(572,476)	(2,008,581)
EFFECT OF EXCHANGE RATE VARIATION ON CASH AND CASH EQUIVALENTS		(271,026)	149,826	939,241
Net increase (decrease) in cash and cash equivalents		602,109	(47,805)	3,338,840
Balance at the beginning of the year		7,528,820	7,576,625	4,237,785
Balance at the end of the year		R$ 8130929	R$ 7528820	R$ 7576625
[1]Includes the amount of R$588,774 relating to the Leniency Agreement and other expenses related to investigations (note 1.3).[2]FVTPL: Fair Value Through Profit and Loss.[3]FVTOCI: Fair Value Through Other Comprehensive Income.

COMPANY_S OPERATIONS

COMPANY’S OPERATIONS	12 Months Ended
	Dec. 31, 2022
Companys Operations
COMPANY’S OPERATIONS	COMPANY’S OPERATIONS BRF S.A. (“BRF”) and its subsidiaries (collectively the “Company”) is a publicly traded company, listed on the segment Novo Mercado of Brasil, Bolsa, Balcão (“B3”), under the ticker BRFS3, and listed on the New York Stock Exchange (“NYSE”), under the ticker BRFS. The Company’s registered office is at Rua Jorge Tzachel, nº 475, Bairro Fazenda, Itajaí - Santa Catarina and the main business office is in the city of São Paulo. BRF is a Brazilian multinational company, with global presence, which owns a comprehensive portfolio of products, and it is one of the world’s largest companies of food products. The Company operates by raising, producing and slaughtering poultry and pork for processing, production and sale of fresh meat, processed products, pasta, margarine, pet food and others. The Company holds as main brands Sadia, Perdigão, Qualy, Chester®, Kidelli, Perdix, Banvit, Biofresh Gran Plus 1.1. Schedule of equity interest % equity interest Entity Main activity Country (1) 12.31.22 12.31.21 BRF GmbH Holding Austria 100.00 100.00 BRF Foods GmbH (f) Industrialization, import and commercialization of products Austria 100.00 100.00 Al Khan Foodstuff LLC ("AKF") (b) Import, commercialization and distribution of products Oman 70.00 70.00 TBQ Foods GmbH Holding Austria 60.00 60.00 Banvit Bandirma Vitaminli Import, industrialization and commercialization of products Turkey 91.71 91.71 Banvit Enerji ve Elektrik Üretim Ltd. Sti. Generation and commercialization of electric energy Turkey 100.00 100.00 Nutrinvestments BV Holding The Netherlands 100.00 100.00 Banvit ME FZE (i) Marketing and logistics services UAE 100.00 100.00 BRF Foods LLC (a) Import, industrialization and commercialization of products Russia 99.99 99.99 BRF Global Company Nigeria Ltd. Marketing and logistics services Nigeria 99.00 99.00 BRF Global Company South Africa Proprietary Ltd. Administrative, marketing and logistics services South Africa 100.00 100.00 BRF Global Company Nigeria Ltd. Marketing and logistics services Nigeria 1.00 1.00 BRF Global GmbH Holding and trading Austria 100.00 100.00 BRF Foods LLC (a) Import, industrialization and commercialization of products Russia 0.01 0.01 BRF Japan KK Marketing and logistics services, import, export, industrialization and commercialization of products Japan 100.00 100.00 BRF Korea LLC Marketing and logistics services Korea 100.00 100.00 BRF Shanghai Management Consulting Co. Ltd. Provision of consultancy and marketing services China 100.00 100.00 BRF Shanghai Trading Co. Ltd. Import, export and commercialization of products China 100.00 100.00 BRF Singapore Foods PTE Ltd. Administrative, marketing and logistics services Singapore 100.00 100.00 Eclipse Holding Cöoperatief U.A. Holding The Netherlands 99.99 99.99 Buenos Aires Fortune S.A. (a) Holding Argentina 4.36 4.36 Eclipse Latam Holdings Holding Spain 100.00 100.00 Buenos Aires Fortune S.A. (a) Holding Argentina 95.64 95.64 Perdigão Europe Lda. Import, export of products and administrative services Portugal 100.00 100.00 ProudFood Lda. Import and commercialization of products Angola 90.00 90.00 Sadia Chile S.A. Import, export and commercialization of products Chile 40.00 40.00 Wellax Food Logistics C.P.A.S.U. Lda. Import, commercialization of products and administrative services Portugal 100.00 100.00 One Foods Holdings Ltd. Holding UAE 100.00 100.00 Al-Wafi Food Products Factory LLC (h) Import, export, industrialization and commercialization of products UAE 100.00 49.00 Badi Ltd. Holding UAE 100.00 100.00 Al-Wafi Al-Takamol International for Foods Products Import and commercialization of products Saudi Arabia 100.00 100.00 Joody Al Sharqiya Food Production Factory LLC Import and commercialization of products Saudi Arabia 100.00 100.00 BRF Kuwait Food Management Company WLL (b) Import, commercialization and distribution of products Kuwait 49.00 49.00 One Foods Malaysia SDN. BHD. (a) Marketing and logistics services Malaysia 100.00 100.00 Federal Foods LLC (b) Import, commercialization and distribution of products UAE 49.00 49.00 Federal Foods Qatar (b) Import, commercialization and distribution of products Qatar 49.00 49.00 BRF Hong Kong LLC (g) Import, commercialization and distribution of products Hong Kong - 100.00 Eclipse Holding Cöoperatief U.A. Holding The Netherlands 0.01 0.01 Establecimiento Levino Zaccardi y Cia. S.A. (a) Industrialization and commercialization of dairy products Argentina 99.99 99.99 BRF Energia S.A. Commercialization of eletric energy Brazil 100.00 100.00 BRF Pet S.A. Industrialization, commercialization and distribution of feed and nutrients for animals Brazil 100.00 100.00 Hercosul Alimentos Ltda. (e) Manufacturing and sale of animal feed Brazil 100.00 100.00 Hercosul Distribuição Ltda. (e) Import, export, wholesale and retail sale of food products for animals Brazil 100.00 100.00 Hercosul International S.R.L. (e) Manufacturing, export, import and sale of feed and nutrients for animals Paraguay 99.00 99.00 Hercosul Soluções em Transportes Ltda. (e) Road freight Brazil 100.00 100.00 Mogiana Alimentos S.A. Manufacturing, distribution and sale of Pet Food products Brazil 100.00 100.00 Affinity Petcare Brasil Participações Ltda. (e) Holding Brazil - 100.00 Gewinner Participações Ltda. (e) Industrialization, distribution and sale of feed and nutrients for animals Brazil - 100.00 Paraguassu Participações S.A. (e) Holding Brazil - 100.00 Hercosul International S.R.L. Manufacturing, export, import and sale of feed and nutrients for animals Paraguay 1.00 1.00 Potengi Holdings S.A. (c) Holding Brazil 50.00 - PR-SAD Administração de bem próprio S.A. Management of assets Brazil 33.33 33.33 ProudFood Lda. Import and commercialization of products Angola 10.00 10.00 PSA Laboratório Veterinário Ltda. Veterinary activities Brazil 99.99 99.99 BRF Investimentos Ltda. (d) Holding, management of companies and assets Brazil 99.99 99.99 Sadia Alimentos S.A. Holding Argentina 43.10 43.10 Sadia Chile S.A. Import, export and commercialization of products Chile 60.00 60.00 Sadia Uruguay S.A. Import and commercialization of products Uruguay 100.00 100.00 Sadia Alimentos S.A. Holding Argentina 56.90 56.90 Vip S.A. Empreendimentos e Participações Imobiliárias Commercialization of owned real state Brazil 100.00 100.00 Establecimiento Levino Zaccardi y Cia. S.A. (a) Industrialization and commercialization of dairy products Argentina 0.01 0.01 PSA Laboratório Veterinário Ltda. Veterinary activities Brazil 0.01 0.01 BRF Investimentos Ltda. (d) Holding, management of companies and assets Brazil 0.01 0.01 (1) UAE – United Arab Emirates. (a) Dormant subsidiaries. The Company is evaluating the liquidation of these subsidiaries. (b) For these entities, the Company has agreements that ensure full economic rights, except for AKF, in which the economic rights are of 99%. (c) Affiliate with subsidiary of AES Brasil Energia S.A. (note 12). (d) On February 11, 2022, the name of Sino dos Alpes Alimentos Ltda. was changed to BRF Investimentos Ltda. (e) On July 31, 2022, BRF Pet S.A. merged the holding companies Affinity Petcare Brasil Participações Ltda., Gewinner Participações Ltda. and Paraguassu Participações S.A. which held interests in the operating companies Hercosul Alimentos Ltda., Hercosul Soluções em Transportes Ltda., Hercosul Distribuidora Ltda. e Mogiana Alimentos S.A. Therefore, as of this date, BRF Pet holds all the shares of these companies. (f) As from September 28, 2022, BRF GMBH holds the entire capital stock of BRF Foods GMBH, with retroactive tax and accounting effects to January 1 st (g) On October 7, 2022, the subsidiary BRF Hong Kong LLC was dissolved. (h) On November 11, 2022, was acquired the remaining minority stake of Al-Wafi Food Products Factory LLC. (i) On March 21, 2023, the subsidiary Banvit ME FZE was dissolved. Except for the associates PR-SAD Administração de bem próprio S.A. and Potengi Holdings S.A., in which the Company recognizes the investments by the equity method, all other entities presented in the table above were consolidated. 1.2. In 2022, BRF S.A. and certain of its subsidiaries entered into an agreement with Tyson International Holding Co. and Tyson Foods, Inc., in connection with the sale of BRF’s operations in Europe and Thailand, closed on June 3, 2019. This agreement provides for the termination of certain disputes related to losses incurred by the disposed entities and terminates Tyson's license to use certain BRF trademarks. Additionally, certain tax claims related to the period prior to the sale of the operations were finalized. The settlement of such disputes resulted in the payment of the amount equivalent to R$ 50,948 10,164 1.3. The Company has been subject to two external investigations, denominated “Carne Fraca Operation” in 2017 and “Trapaça Operation” in 2018, as detailed below. The Company’s Audit and Integrity Committee conducted independent investigations, along with the Independent Investigation Committee, composed of external members and with external legal advisors in Brazil and abroad with respect to the allegations involving BRF employees and former employees. In 2021, the Division of Enforcement of the U.S. Securities and Exchange Commission (“SEC”) and the Department of Justice (“DOJ”) issued letters notifying the closure of the investigation against BRF, with no imposition of any sanctions or penalties against the Company. As a result of the independent investigations, on December 28, 2022, BRF has entered into a Leniency Agreement with the Brazilian authorities – Controladoria Geral da União (“CGU”) and the Advocacia Geral da União (“AGU”), addressing issues related to investigations conducted by Brazilian government entities. Through the Leniency Agreement, BRF assumed the following commitments: (a) to remediate the identified practices and to adopt preventive measures to prevent that such practices could happen again; (b) to pay the total amount of R$ 583,977 As a result of the Agreement, the signatory authorities will terminate administrative proceedings filed against BRF, in addition to undertaking not to file lawsuits against the Company as regards to the matters covered by the agreement. The amount mentioned above is to be paid by BRF to the Federal Government in 5 (five) annual installments, starting on June 30th, 2023, and may be paid (i) by offsetting the balance of tax losses carryforward and the negative basis of the contribution on profit (“CSLL”) in the determination of the income tax (“IRPJ”) In addition to the amount above, the other impacts observed as result of the referred investigations were recorded in Other Operating Expenses, and Other Current Liabilities, in the amount of R$ 4,797 9,003 The Company, as from the negotiation phase of the Agreement until full compliance with obligations, undertook to make its best efforts to cooperate with the public authorities involved, and shall uphold its public commitment to pursue the process of continuous improvement of its corporate governance and compliance practices. 1.4. On October 24, 2022 the BRF GMBH, wholly-owned subsidiary of Company, has executed an agreement (“Agreement”) with Halal Products Development Company (“HPDC”), a wholly-owned subsidiary of the Public Investment Fund (“PIF”) that aims to support the development of the Halal industry in Saudi Arabia by fostering innovation and driving growth across the Halal ecosystem. The transaction is still subject to obtaining regulatory and internal approvals of parties. The agreement provides for the incorporation of a legal entity in Saudi Arabia with an ownership of up to 70% by BRF and up to 30% by HPDC. The entity will operate in the entire chicken production chain in Saudi Arabia and promote the sale of fresh, frozen and processed products. The entity will have a combined investment of R$ 2,608,850 500,000 652,212 125,000 1.5. 1.5.1. Mogiana Group On February 18, 2022, according to conditions established in the agreement, the Company, through its wholly-owned subsidiary BRF Pet, concluded the price adjustment of the consideration for the acquisition of Paraguassu Participações S.A. ("Paraguassu") and Affinity Petcare Brasil Participações Ltda. ("Affinity"), both owner of 100% of the capital stock of Mogiana Alimentos S.A. (together form the “Mogiana Group”). After the price adjustment, in the amount of R$ 4,026 477,408 371,746 60,000 45,662 Based on the price adjustment, there was a change in the determination of the value of the goodwill recognized (note 14) from R$ 118,930 114,904 The fair value of the acquired assets and assumed liabilities in the business combination is presented below: Mogiana Group Combined Fair value at the acquisition date Assets Cash and cash equivalents 938 Marketable securities 29,824 Trade and other receivables 59,758 Inventories 54,517 Recoverable taxes 27,748 Property, plant and equipment 139,042 Intangible assets 206,553 Other current and non-current assets 5,486 Total 523,866 Liabilities Trade accounts payable 55,919 Loans and borrowings 22,688 Lease liability 10,168 Taxes payable 11,487 Payroll, related charges and employee profit sharing 6,296 Provision for tax, civil and labor risks (1) 34,976 Employee benefits 2,081 Deferred income taxes 815 Other current and non-current liabilities 16,932 Total 161,362 Net assets acquired 362,504 Fair value of consideration transferred 477,408 Goodwill 114,904 (1) Includes R$28,853 related to contingent liabilities recognized in the business combination.

BASIS OF PREPARATION AND PRESEN

BASIS OF PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2022
Basis Of Preparation And Presentation Of Financial Statements
BASIS OF PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS	BASIS OF PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS The consolidated financial statements were prepared in accordance with international financial reporting standards (“IFRS”), issued by International Accounting Standards Board (“IASB”). The consolidated financial statements are expressed in thousands of Brazilian Reais (“R$”), unless otherwise stated. For disclosures of amounts in other currencies, the values were also expressed in thousands, unless otherwise stated. The preparation of the consolidated financial statements requires Management to make judgments, use estimates and adopt assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, as well as the disclosures of contingent liabilities. The uncertainty inherent to these judgments, assumptions and estimates could result in material adjustments to the carrying amount of certain assets and liabilities in future periods. Any judgments, estimates and assumptions are reviewed at each reporting period. The consolidated financial statements were prepared based on the recoverable historical cost, except of items held at fair value as described in note 3.3. The Company prepared consolidated financial statements under the going concern assumption and disclosed all relevant information in its explanatory notes, in order to clarify and complement the accounting basis adopted.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Summary Of Significant Accounting Policies
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 3.1. Changes in accounting practices In order to improve the level of detail in the presentation of information in the financial statements, in the year ended December 31, 2022, the Company began to classify freight and port expenses in intra-group transactions, as Cost of Sales and no longer as Selling Expenses, as these are costs incurred to bring inventories to their current condition and location. To ensure comparability between the years presented, the comparative balances were reclassified as below: Comparative balances 2021 2020 Reclassification Reclassification Previously presented Freight and port expenses Reclassified Previously presented Freight and port expenses Reclassified Corresponding Notes Cost of sales (38,177,609) (473,163) (38,650,772) (30,133,769) (371,709) (30,505,478) 29 Operating Income (Expenses): Selling expenses (6,531,413) 473,163 (6,058,250) (5,673,030) 371,709 (5,301,321) 29 3.2. Consolidation The Consolidated financial statements include BRF and the subsidiaries (note 1.1) of which BRF has direct or indirect control, obtained when the Company is exposed to or has right to variable returns of such subsidiaries and has the power to influence these returns. The financial information of all consolidated entities was prepared using the same accounting policies. All transactions and balances between BRF and its subsidiaries have been eliminated upon consolidation, as well as the unrealized profits or losses arising from these transactions, net of taxes. Non-controlling interests are presented separately. 3.3. Accounting judgments, estimates and assumptions The Management made the following judgments which have a material impact on the amounts recognized in the financial statements: Main judgments: » determination of the moment when control is transferred for revenue recognition (note 26); » determination or change of the probability of exercise of a renewal option or anticipated termination of the lease agreements (note 18). Main estimates: » determination of fair value of financial instruments due to significant unobservable inputs (note 24); » determination of recoverable amount non-financial assets. Main assumptions: discount and growth rates (note 14); » determination of loss rate in the measurement of expected credit losses (notes 3.20.1 and 6); » determinations of fair value of biological assets due to significant unobservable inputs (note 8); » determination of the term on the analysis of recoverability of taxes (note 9 and 10); » reduction factor on technical useful lives such as deterioration, obsolescence and influence of external factors when determining the useful lives of property, plant, equipment and intangible assets with definite useful life (note 13 and 14); » actuarial assumptions on measurement of employee benefits liabilities (note 20); » assessment of the loss probability and liability measurement on provision for tax, civil and labor risks (note 21); The Company reviews the estimates and underlying assumptions used in its accounting estimates in each reporting period. Revisions to accounting estimates are recognized in the period in which the estimates are revised. 3.4. Functional currency and foreign currency transactions The financial statements of each subsidiary included in consolidation are prepared using the currency of the main economic environment where it operates. The financial statements of foreign subsidiaries with functional currency different from Reais are translated into Brazilian Reais, under the following criteria: » assets and liabilities are translated at the closing exchange rate; » income and expenses are translated at the monthly average rate; » the cumulative effects of gains or losses upon translation are recognized in Other Comprehensive Income, within equity. Goodwill arising from business combinations with foreign entities is expressed in the functional currency of that entity and translated by the closing exchange rate for the reporting currency of the acquirer, with the exchange variation effects recognized in Other Comprehensive Income. The transactions in foreign currency follow the criteria below: » non-monetary assets and liabilities, as well as incomes and expenses, are translated at the historical rate of the transaction; » monetary assets and liabilities are translated at the closing exchange rate; » the cumulative effects of gains or losses upon translation of monetary assets and liabilities are recognized in the statements of income (loss). 3.5. Hyperinflationary economies The Company has subsidiaries in Argentina and in Turkey, which are considered a hyperinflationary economy. For these subsidiaries the accounting policies below are adopted: Non-monetary items, as well as income and expenses, are adjusted by the changes in the inflation index between the initial recognition date the closing date, so that the subsidiaries' financial information is presented at current value. When an economy become hyperinflationary the cumulative adjustments related to prior periods are recorded in accumulated profit and losses in equity, considering that the Controlling entity is not in a hyperinflationary economy. The translation of the balances of the subsidiary in hyperinflationary economy to the reporting currency was made at the closing rate of the reporting period for both financial position and income statement balances. 3.5.1. Turkey Levels of inflation in Turkey have been high in the recent years and exceeded 100 The price index used for the year ended December 31, 2022 was 64 (188,251) 400,763 196,953 The cumulative effects as of December 31, 2021 were recognized under Accumulated Losses, in the amount of R$ 351,453 3.5.2. Argentina The inflation rates used in 2022 and 2021 were, respectively, 95.49 51.65 (227) (474) (7,343) (2,241) (7,570) 3.6. Business combination Business combinations are recorded according to the acquisition method, which determines that the cost of an acquisition is measured by the sum of the consideration transferred, assessed based on the fair value on the acquisition date, and the value of any non-controlling interest in the acquired company. The Company measures the non-controlling interest based on its participation in the net assets identified in the acquired company. Costs directly attributable to the acquisition are recorded as expense when incurred. Business combinations with entities under common control are recognized using the acquisition method when the agreements have a substance and at cost when no substance is observed in the transaction. In the substance assessment factors such as involvement of third parties, creation of a new company and a potential sale, change of control, among others are considered. In the acquisition of a business, Management assesses the acquired assets and liabilities assumed in order to classify and allocate them in accordance with the contractual terms, economic circumstances and relevant conditions on the acquisition date. Initially, goodwill is measured as the excess of the consideration transferred over the fair value of the net assets acquired (identifiable assets and liabilities assumed, net). After the initial recognition, goodwill is measured at cost less any accumulated impairment losses. For purposes of testing the recoverable amount, goodwill is allocated to each of the cash-generating units that will benefit from the acquisition. 3.7. Inventories Inventories are measured at the lower of the average cost of acquisition or production of finished products and the net realizable value. The cost of finished products includes purchased raw materials, labor, production costs, transportation and storage and non-recoverable taxes, which are related to all the processes necessary for bringing the products to sales conditions. Write-down to net realizable value due to obsolescence, impaired items, slow-moving and realizable value through sale are evaluated and recorded in each reporting period, as appropriate. Normal production losses are included in the production cost for the respective month, while abnormal losses, if any, are expensed in Cost of sales without movement through inventories. 3.8. Biological assets The consumable and production biological assets (live animals) and forests are measured at their fair value, using the cost approach technique to live animals and the revenue approach for forests. In determining the fair value of live animals, all losses inherent to the breeding process are already considered. 3.9. Income taxes In Brazil, it comprises income tax (“IRPJ“) and social contribution on profit (“CSLL“), which are calculated monthly based on taxable profit, after offsetting tax losses and negative social contribution base, limited to 30% of the taxable income, applying the rate of 15% plus an additional 10% for the IRPJ and 9% for the CSLL The results obtained from foreign subsidiaries are subject to taxation by the countries where they are based, according to applicable rates and legislation. In Brazil, these results suffer the effects of taxation on universal basis established by the Law No. 12,973 / 14. The Company analyzes the results of each subsidiary for the application of its Income Tax legislation, in order to respect the treaties signed by Brazil and avoid double taxation. Deferred taxes represent credits and debits on unused tax losses carried forward and negative CSLL base, as well as temporary differences between the tax and accounting bases. Deferred income tax assets and liabilities are classified as non-current. When the Company’s internal studies indicate that the future use of these credits over a 10-year horizon is not probable, the asset is derecognized (note 10.3). Deferred tax assets and liabilities are presented net if there is enforceable legal right to be offset, and if they are under the responsibility of the same tax authority and under the same taxable entity. Deferred tax assets and liabilities must be measured at the rates applicable in the period in which the asset is realized or the liability is settled, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period. In compliance with the interpretation ICPC 22 / IFRIC 23, the Company analyzed relevant tax decisions of higher courts and whether they conflict in any way with the positions adopted by the Company. Regarding the known uncertain tax positions, the Company reviewed the corresponding legal opinions and jurisprudence and did not identify impacts to be recorded, since it concluded that the tax authorities are not likely to reject the positions adopted. The Company periodically evaluates the positions assumed in which there are uncertainties about the adopted tax treatment and will set up a provision when applicable. 3.10. Assets held for sale and discontinued operations Assets held for sale are measured at the lower of the book value and the fair value less selling costs and are not depreciated or amortized. Such items are only classified under this item when its sale is highly probable and they are available for immediate sale in their current conditions. Losses due to impairment are recorded under Other operating expenses. The statement of income and cash flows are classified as discontinued operations and presented separately from continued operations of the Company when the operation represents a separate major line of business or geographical area of operations. The prior periods of the statement of income (loss) and of the statement of cash flows are restated for comparative purposes. The statement of financial position remains as disclosed in prior periods. 3.11. Investments Investments classified in this group are: i) in associated companies, that are entities over which the Company has significant influence, which is the power to participate in decisions on the investee’s financial and operational policies, but without individual or joint control of these policies; and ii) in joint ventures, in which the control of the business is shared through contractual agreement and decisions about the relevant activities require the unanimous consent of the parties. Investments are initially recognized at cost and subsequently adjusted using the equity method. 3.12. Property, plant and equipment Property, plant and equipment are measured by the cost of acquisition, formation, construction or dismantling, less accumulated depreciation. Loans and borrowings costs are recorded as part of the costs of property, plant and equipment in progress, considering the weighted average rate of loans and borrowings effective on the capitalization date. Depreciation is recognized based on the estimated economic useful life of each asset using the straight-line method. The estimated useful life, residual values and depreciation methods are reviewed annually and the effects of any changes in estimates are accounted for prospectively. Land is not depreciated. The Company annually performs an impairment analysis for its cash-generating units, which include the balances of property, plant and equipment (note 13). Gains and losses on disposal of property, plant and equipment are determined by comparing the sale value with the residual book value and are recognized in the statement of income on the date of sale under Other operating income (expense). 3.13. Intangible assets Acquired intangible assets are measured at cost at initial recognition, while those arising from a business combination are recognized at fair value on the acquisition date. After initial recognition, are presented at cost less accumulated amortization and impairment losses, when applicable. Internally generated intangible assets, excluding development costs, are not capitalized and the expense is recognized in the income statement when incurred. Intangible assets with definite useful lives are amortized on a straight-line basis over their economic useful lives. The amortization period and method for an intangible asset with definite life are reviewed at least at the end of each year, and any changes observed are applied prospectively. The amortization of intangible assets with finite lives is recognized in the income statement in the expense category related to their use. Intangible assets with indefinite useful lives are not amortized, but are tested annually for impairment, being allocated to the cash-generating units (note 14). The Company records in this subgroup mainly goodwill and brands, which are expected to contribute indefinitely to its cash flows. 3.14. Contingent assets Contingent assets are possible assets to which existence needs to be confirmed by the occurrence or not of one or more uncertain future events. The Company does not record contingent assets, however when the inflow of economic benefits is more likely than not to occur, the contingent assets are disclosed. 3.15. Leasing A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company assesses whether: » the contract involves the use of an identified asset, which may be explicit or implicit, and may be physically distinct or represent substantially the entire capacity of a physically distinct asset. If the supplier has a substantial right to replace the asset, then the asset is not identified; » the Company has the right to obtain substantially all the economic benefits from using the asset throughout the period of use; and » the Company has the right to direct the use of the asset throughout the period of use, which occurs in either of the following situations: o the Company has the right to direct how and for what purpose the asset is used, or o the conditions are predetermined so as the Company has the right to operate the asset or has designed the asset in a way that predetermined how and for what purpose it will be used. At the beginning of the contract, the Company recognizes a right-of-use asset and a lease liability, which represents the obligation to make payments related to the underlying asset of the lease. The right-of-use asset is initially measured at cost and comprises: the initial measurement of the lease liability adjusted for any payment made at or before the commencement date, less any incentive received; any initial direct costs incurred; and an estimate of costs in dismantling and removing the asset, restoring the site on which it is located or restoring the asset to the condition required by the terms of the lease. Renewal or early termination options are analyzed individually considering the type of asset involved as well as its relevance in the Company’s production process. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date until the end of the useful life of the right-of-use asset or until the end of the period of the lease. The estimated useful life of the right-of-use asset is determined on the same methodology used for the assets owned by the Company (note 3.12). Additionally, the right-of-use asset is adjusted by the subsequent measurement of the lease liability and when applicable, an impairment is recognized. The lease liability is initially measured at the present value of the future lease payments using the incremental borrowing rate, and subsequently, measured at amortized cost using the effective interest method. The liability is remeasured when there is a change in (i) future payments resulting from a change in index or rate, (ii) the amount expected to be payable under a residual value guarantee, or (iii) the assessment of whether the Company will exercise the purchase, renewal or termination option. When the lease liability is remeasured, the corresponding adjustment is recorded in the book value of the right-of-use asset, or in the statement of income if the book value of the right-of-use asset has been reduced to zero. The Company does not apply lease accounting model to: leases with a term of 12 months or less and that do not contain a purchase option; and leases for which the underlying asset is of low value. For these exemptions, the lease payments are recognized as an expense on a straight-line basis over the lease term. Additionally, contracts with indefinite term and no fixed payments are expensed as incurred. 3.16. Pension and other post-employment plans The Company sponsors supplementary defined benefit and defined contribution pension plans, as well as other post-employment benefits for which an actuarial appraisal is annually prepared by an independent actuary and is reviewed by Management. The cost of defined benefits is established separately for each plan using the projected unit credit method. The measurements comprise the actuarial gains and losses, the effect of the limit on contributions and returns on the plan assets and are recognized in the financial position against Other Comprehensive Income when incurred, except Award for Length of Service, which its recognition occurs against statement of income. These measurements are not reclassified to statement of income in subsequent periods. The Company recognizes the net defined benefit asset when: » controls the resource and has the ability to use the surplus to generate future benefits; » the control is the result of past events; » future economic benefits are available for the Company in the form of a reduction in future contributions or cash refunds, either directly to the sponsor or indirectly to another loss-making fund. The effect of the asset limit (irrecoverable surplus) is the present value of these future benefits. Past service costs are recognized in income for the year on the following dates, whichever comes first: » date of changing the plan or significantly reducing the expected length of service; » date in which the Company recognizes the costs related to restructuring. The cost of services and net interest on the value of the defined benefit liability or asset are recognized in the expense categories related to the function the beneficiary performs and to the financial result, respectively. 3.17. Share based payments The Company offers to its executives restricted stock plans of its own issuance. The Company recognizes as expense the fair value of the shares, measured at the grant date, on a straight-line basis during the period of service required by the plan, with a corresponding entry: to the shareholders’ equity for plans exercisable in shares; and to liabilities for cash exercisable plans. When the conditions associated to the right to restricted stocks are no longer met, the expense recognized is reversed, so that the accumulated expense recognized reflects the vesting period and the Company’s best estimate of the number of shares to be delivered. The expense of the plans is recognized in the statement of income (loss) in accordance with the function performed by the beneficiary. 3.18. Employee and management profit sharing Employees are entitled to profit sharing based on certain targets agreed upon on an annual basis, whereas directors are entitled to profit sharing based on the provisions of the bylaws, proposed by the Board of Directors and approved by the shareholders. The profit-sharing amount expected to be paid is recognized by function in the statement of income (loss), according to the probability of the target´s achievement. 3.19. Provision for tax, civil and labor risks and contingent liabilities The provisions are recognized when the Company has a present obligation, formalized or not, as a result of a past event, the outflow of resources to settle the obligation is likely to occur and a reliable estimate can be made. The Company is involved in several legal and administrative procedures, mainly in Brazil. Assessments of the likelihood of loss in these lawsuits include an analysis of the available evidence, the hierarchy of laws, the available jurisprudence, the most recent court decisions and their relevance in the legal system, as well as the assessment of outside lawyers. Provisions are reviewed and adjusted to reflect changes in circumstances, such as the applicable limitation period, conclusions of tax inspections or additional exposures identified based on new matters or court decisions. In cases where there are a large number of lawsuits and the amounts are not individually relevant, the Company use historical studies to determine the probability and amounts of losses. Contingent liabilities from business combinations are recognized if they arise from a present obligation that arose from past events and if their fair value can be measured reliably. The initial measurement is done by the fair value and subsequent measurements by the higher value between: the fair value on its acquisition date; and the amount by which the provision would be recognized. 3.20. Financial instruments Financial instruments are contracts that give rise to a financial asset for one entity and a financial liability or equity instrument for another. Their presentation in the statement of financial position and explanatory notes takes place according to the characteristics of each contract. 3.20.1. Financial assets Financial assets are recognized when the entity becomes party to the contractual provisions of the instrument and classified based on the characteristics of its cash flows and on the management model for the asset. The table below shows financial assets are classified and measured: Category Initial Measurement Subsequent Measurement Amortized Cost Accounts receivable from Clients and other receivables: billed amount adjusted to present value and, when applicable, reduced by expected credit losses Interest, changes in amortized cost and expected credit losses recognized in the income statement. Fair Value through Profit and Loss (“FVTPL”) Fair Value Variation on the fair value recognized in the income statement. Fair Value through Other Comprehensive Income (“FVTOCI”). Fair value less costs directly attributable to its issuance. Changes in fair value recognized in other comprehensive income. Upon settlement or transfer, accumulated gains or losses are directly reclassified to Retained earnings or accumulated losses. The Company evaluates expected credit losses in each reporting period for instruments measured at amortized cost and for debt instruments measured at Fair Value through Other Comprehensive Income. Losses and reversals of losses are recorded in the income statement. The interests of financial assets are recorded on Financial Income (Expenses), net. A financial asset is only derecognized when contractual rights expire or are effectively transferred. Cash and cash equivalents: Expected credit losses in Accounts receivable from customers and other receivables: Based on these assessments, estimated loss factors are generated by portfolio and aging class, which, applied to the amounts of accounts receivable, generate the expected credit losses. Additionally, the Company evaluates macroeconomic factors that may influence these losses and, if necessary, adjusts the calculation model. Securities receivable with legal proceedings in place are reclassified to noncurrent as well as the related estimated credit losses. The securities are written off against the estimated loss when the Management considers that they are no longer recoverable after taking all appropriate actions to collect them. 3.20.2. Financial liabilities Financial liabilities are recognized when the entity becomes party to the contractual provisions of the instrument. The initial measurement is at fair value and subsequently at amortized cost using the effective interest rate method. The interests of financial liabilities are recorded on Financial Income (Expenses), net. A financial liability is only derecognized when the contractual obligation expires, is settled or canceled. 3.20.3. Adjustment to present value The Company measures the adjustment to present value on short and long-term balances of accounts receivable, suppliers and other obligations, being recognized as a deduction in the asset accounts against the financial result. The rate used by the Company represents the average of Interbank Certificates of Deposit plus a spread representing . On December 31, 2022 this rate corresponds to 15.72 9.3 3.20.4. Hedge accounting Cash flow hedge: When the instrument is designated in a cash flow hedge relationship, changes in the fair value of the future element of the forward contracts and the time value of the options are recognized under Other Comprehensive Income. When the instrument is settled, these hedge costs are reclassified to the income statement together with the intrinsic value of the instruments. A hedging relationship is discontinued prospectively when it no longer meets the criteria for qualifying as hedge accounting. Upon discontinuation of a cash flow hedge relationship in which the hedged future cash flows are still expected to occur, the accumulated amount remains under Other Comprehensive Income until the flows occur and are reclassified to income. Fair value hedge: Net investment hedge: 3.20.5. Reference interest rate reform The Company does not have relationship designated for hedge accounting that involve operations indexed to the reference interest rates object from global reform, which includes the replacement of some interbank rates. Additionally, existing liabilities indexed to the reference interest rates (Libor) have contractual arrangements foreseeing the replacement for similar rates. Thus, no relevant impact is expected for the Company if such interest rates cease to exist or are replaced. 3.21. Segment information An operating segment is a component of the Company that develops business activities to obtain revenues and incur expenses. The operating segments reflect the way in which the Company’s management reviews the financial information for decision making. The Company’s management identified the operating segments, which meet the quantitative and qualitative parameters of disclosure, pursuant its current management model (note 25). 3.22. Revenue from contracts with customers Sales revenues are recognized and measured observing the following steps: (i) identification of the contracts with customers, formalized through sales orders; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) revenue recognition as it satisfies the performance obligations. Revenues are recognized by the amount that reflects the Company’s expectation to receive for the sale of products, net of applicable taxes, returns, rebates and discounts. The sales process begins with sales orders. The discounts and rebates may be negotiated on a spot basis or may have its conditions formally defined in the agreements, generally signed with large retail and wholesale chains. In all cases, the performance condition is satisfied when the control of the goods is transferred to the client. The Company has sales with immediate and deferred payments, for which the adjustment to present value is recognized for the financial component (note 3.20.3). 3.23. Government grants Government grants are recognized at fair value when there is reasonable assurance that the conditions established will be met and the benefit will be received. The amounts appropriated as revenue in the income statement, when used to reduce income taxes, are transferred from retained earnings to the tax incentive reserve in the years the Company presents profit higher than the reclassification. 3.24. Earnings (loss) per share The basic earnings (losses) per share are calculated by dividing the earnings (losses) attributable to the owners of ordinary shares, by the weighted average quantity of during the year. The diluted earnings (losses) per share are calculated by dividing the earnings (losses) attributable to the owners of ordinary shares by the weighted average quantity of during the year summed to the weighted average quantity of ordinary shares that would be available on the conversion of all potential dilutive ordinary shares (restricted shares within the share-based payment plans). 3.25. Standards issued but not yet effective The following amendments to standards have been issued by IASB but are not effective for the 2022 year. • Amendment to IAS 1 and IFRS Practice Statement 2 - Disclosure of accounting policies: In February 2021, the IASB amended IAS 1 regarding the disclosure of "material" accounting policies by replacing "significant" accounting policies. The amendments define what is "material accounting policy information" and explain how to identify it. To support this amendment, the IASB also amended "IFRS Practice Statement 2 Making Materiality Judgments" to provide guidance on how to apply the concept of materiality to accounting policy disclosures. The amendment in question starts from January 1st, 2023. · IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (CPC 23): In February 2021, the IASB issued amendments to IAS 8 (corresponding standard to CPC 23), which introduces the definition of “accounting estimates”. The amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and error correction. In addition, they clarify how entities use measurement techniques and inputs to develop accounting estimates. The amendments will be effective for periods beginning on or after January 1st, 2023 and will apply to changes in accounting policies and estimates that occur on or after the beginning of that period. · IAS 12 Income tax (CPC 32): In May 2022, CVM has approved amendments to CPC32 which determines that entities must recognize deferred taxes on transactions that on initial recognition generate equal amounts of taxable and deductible temporary differences, exemplifying lease transactions and decommissioning and restoration costs. The amendments will be effective for periods beginning on or after January 1st, 2023. • IFRS 17 - Insurance Contracts (CPC 50): In June 2020, the IASB published amendments to IFRS 17 and postponed the date of adoption for annual periods beginning on or after January 1st, 2023, and later in December 2021, published additional amendments regarding the presentation of comparative information. IFRS 17 establishes the principles for recognition, measurement, presentation and disclosure of insurance contracts and replaces IFRS 4 – Insurance Contracts (CPC 11). The new and amended standards, whi

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents [abstract]
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS Schedule of cash and cash equivalents Average rate (1) 12.31.22 12.31.21 Cash and bank accounts U.S. Dollar - 946,999 946,790 Saudi Riyal - 307,440 312,728 Brazilian Reais - 154,399 185,941 Euro - 93,321 103,630 Turkish Lira - 83,339 42,899 Other currencies - 279,579 601,520 1,865,077 2,193,508 Cash equivalents In Brazilian Reais Investment funds 12.21% 3,492 3,641 Bank deposit certificates 13.24% 3,754,202 4,451,214 3,757,694 4,454,855 In U.S. Dollar Term deposit 2.25% 2,469,028 62,043 Overnight 4.84% 12,720 701,386 Other currencies Term deposit 12.99% 26,410 117,028 2,508,158 880,457 8,130,929 7,528,820 (1) Weighted average annual rate.

MARKETABLE SECURITIES

MARKETABLE SECURITIES	12 Months Ended
	Dec. 31, 2022
Marketable Securities
MARKETABLE SECURITIES	MARKETABLE SECURITIES Schedule of marketable securities Average rate (2) WAM (1) Currency 12.31.22 12.31.21 Fair value through other comprehensive income Equity securities (3) - USD - 11,752 13,338 Fair value through profit and loss Financial treasury bills 1.79 R$ 12.25 364,543 324,771 Investment funds - FIDC BRF 1.08 R$ - 15,505 15,438 Repurchase agreement 0.53 R$ - 53,809 5,302 Other 0.08 R$ - 21 16,782 433,878 362,293 Amortized cost Sovereign bonds and other (4) 2.47 AOA 6.73 379,145 418,637 824,775 794,268 Current 418,373 346,855 Non-current (5) 406,402 447,413 (1) Weighted average maturity in years. (2) Weighted average annual rate. (3) It’s comprised of Aleph Farms Ltd. stocks. (4) It’s comprised of private securities and sovereign securities of the Angola Government and are presented net of expected credit losses in the amount of R$15,231 (R$18,630 on December 31, 2021). (5) Maturity until June of 2025. On December 31, 2022, the amount of R$ 92,857 232,821

TRADE ACCOUNTS RECEIVABLE AND O

TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2022
Trade Accounts Receivable And Other Receivables
TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES	TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES Schedule of trade accounts receivable, net and notes receivable 12.31.22 12.31.21 Trade accounts receivable Domestic market Third parties 1,473,921 1,601,048 Related parties 11,566 9,252 Foreign market Third parties 3,315,772 3,077,518 Related parties 20,789 10,124 4,822,048 4,697,942 ( - ) Adjustment to present value (24,818) (14,394) ( - ) Expected credit losses (604,167) (638,583) 4,193,063 4,044,965 Current 4,187,756 4,039,155 Non-current 5,307 5,810 Notes receivable 54,472 114,565 ( - ) Adjustment to present value (386) (1,610) ( - ) Expected credit losses (15,643) (15,786) 38,443 97,169 Current 27,351 68,001 Non-current (1) 11,092 29,168 (1) Weighted average maturity of 1.50 year. The Company performs credit assignments with no right of return to the BRF Clients’ Credit Rights Investment Fund (“FIDC BRF“), which has the sole purpose to acquire credit rights arising from commercial transactions carried out between the Company and its clients in Brazil. On December 31, 2022, FIDC BRF had an outstanding balance of R$ 947,488 902,679 On December 31, 2022, other receivables are mainly represented by receivables from the sale of farms and various properties, with a balance of R$ 39,783 88,098 The movements of the expected credit losses are presented below: Schedule of allowance for doubtful accounts 12.31.22 12.31.21 Beginning balance (638,583) (605,940) (Additions) Reversals (12,772) (12,799) Write-offs 10,744 15,685 Exchange rate variation 36,444 (35,529) Ending balance (604,167) (638,583) The aging of trade accounts receivable is as follows: Schedule of aging of trade accounts receivable 12.31.22 12.31.21 Not overdue 4,045,146 3,933,343 Overdue 01 to 60 days 125,082 127,249 61 to 90 days 7,629 6,241 91 to 120 days 17,084 3,770 121 to 180 days 18,536 3,002 181 to 360 days 17,902 9,687 More than 360 days 590,669 614,650 ( - ) Adjustment to present value (24,818) (14,394) ( - ) Expected credit losses (604,167) (638,583) 4,193,063 4,044,965

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2022
Inventories Abstract
INVENTORIES	INVENTORIES Schedule of inventories 12.31.22 12.31.21 Finished goods 4,885,465 4,914,882 Work in progress 435,018 272,997 Raw materials 2,086,963 3,126,017 Packaging materials 181,193 182,501 Secondary materials 705,692 790,801 Supplies 230,092 250,475 Imports in transit 230,133 115,950 Other 111,648 142,490 (-) Adjustment to present value (1) (205,313) (141,243) 8,660,891 9,654,870 (1) The adjustment refers to the counter-entry of the adjustment of present value from trade accounts payable and supply chain finance and is carried out for cost according to inventories turnover. The movements in the write-down of inventories to the net realizable value, for which the additions, reversals and write-offs were recorded against Cost of Sales, are presented in the table below: The movements in the write-down of inventories to the net realizable value, for which the additions, reversals and write-offs were recorded against Cost of Sales Realizable value through sale Impaired inventories Obsolete inventories Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Beginning balance (31,026) (31,155) (54,015) (29,831) (11,654) (14,719) (96,695) (75,705) Additions (343,739) (163,274) (193,040) (118,691) (9,258) (10,047) (546,037) (292,012) Reversals 304,977 163,332 - - - - 304,977 163,332 Write-offs - - 173,648 94,500 11,075 13,106 184,723 107,606 Monetary correction by Hyperinflation (22) - (311) - (170) - (503) - Exchange rate variation 3,139 71 24 7 63 6 3,226 84 Ending balance (66,671) (31,026) (73,694) (54,015) (9,944) (11,654) (150,309) (96,695)

BIOLOGICAL ASSETS

BIOLOGICAL ASSETS	12 Months Ended
	Dec. 31, 2022
Biological Assets
BIOLOGICAL ASSETS	BIOLOGICAL ASSETS The live animals are represented by poultry and pork and segregated into consumables and animals for production. The rollforward of the biological assets are presented below: The live animals are represented by poultry and pork and segregated into consumables and animals for production. Current Non-current Live animals Live animals Poultry Pork Total Poultry Pork Forests Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Beginning balance 1,153,433 868,428 1,746,488 1,260,582 2,899,921 2,129,010 553,247 472,053 540,298 425,252 320,937 324,444 1,414,482 1,221,749 Additions/Transfer 17,742,074 14,078,311 10,711,501 9,480,273 28,453,575 23,558,584 169,192 97,765 508,042 455,831 60,489 41,825 737,723 595,421 Changes in fair value (1) 3,618,570 2,628,793 302,255 511,574 3,920,825 3,140,367 65,364 105,385 (287,069) (217,418) 33,840 16,443 (187,865) (95,590) Harvest - - - - - - - - - - (67,546) (57,818) (67,546) (57,818) Write-off - - - - - - - - - - (558) (3,957) (558) (3,957) Transfer between current and non-current 119,621 91,890 147,400 123,367 267,021 215,257 (119,621) (91,890) (147,400) (123,367) - - (267,021) (215,257) Transfer to inventories (21,313,444) (16,469,201) (11,031,043) (9,629,308) (32,344,487) (26,098,509) - - - - - - - - Exchange variation (49,156) (44,788) - - (49,156) (44,788) (21,437) (30,066) - - - - (21,437) (30,066) Monetary correction by Hyperinflation 3,852 - - - 3,852 - 41,355 - - - - - 41,355 - Ending balance 1,274,950 1,153,433 1,876,601 1,746,488 3,151,551 2,899,921 688,100 553,247 613,871 540,298 347,162 320,937 1,649,133 1,414,482 (1) The change in the fair value of biological assets includes depreciation of breeders and depletion of forests in the amount of R$1,214,002 (R$1,030,491 on December 31, 2021). The book value and estimated quantities of live animals are set forth below: The book value and estimated quantities of live animals 12.31.22 12.31.21 Quantity Book value Quantity Book value Consumable biological assets Immature poultry 195,139 1,274,950 197,859 1,153,433 Immature pork 4,220 1,876,601 4,469 1,746,488 Total current 199,359 3,151,551 202,328 2,899,921 Production biological assets Immature poultry 6,958 235,582 6,170 192,017 Mature poultry 11,394 452,518 11,621 361,230 Immature pork 215 140,559 223 141,101 Mature pork 450 473,312 452 399,197 Total non-current 19,017 1,301,971 18,466 1,093,545 218,376 4,453,522 220,794 3,993,466 The Company has forests pledged as collateral for financing and tax and civil contingencies on December 31, 2022 in the amount of R$ 59,388 69,308 8.1. The fair value of animals and forests is determined using unobservable inputs, therefore it is classified in the Level 3 of the fair value hierarchy. The main assumptions used in the measurement of the fair value of forests and their impact on measurement are presented below. The estimated fair value can change if: Asset Valuation methodology Non observable significant inputs Increase Decrease Forests Income approach Estimated price of standing wood Increase in the price of wood Decrease in the price of wood Productivity per hectare estimated Increase in yield per hectare Decrease in yield per hectare Harvest and transport cost Decrease of harvest cost Increase of harvest cost Discount rate Descrease in discount rate Increase in discount rate Live animals Cost approach Price of the feed inputs Increase in feed cost Decrease in feed cost Storage costs Increase in storage cost Decrease in storage cost Outgrowers cost Increase in outgrowers cost Decrease in outgrowers cost The prices used in the valuation of forests are those practiced in the regions where the Company is located and were obtained through market research. The discount rate corresponds to the average cost of capital and other economic assumptions for a market participant. The weighted average price used in the valuation of biological assets (forests) on December 31, 2022 was equivalent to R$ 54.12 39.40 7.89 6.70

RECOVERABLE TAXES

RECOVERABLE TAXES	12 Months Ended
	Dec. 31, 2022
Recoverable Taxes
RECOVERABLE TAXES	RECOVERABLE TAXES The rollforward of recoverable taxes are set forth below: Schedule of recoverable taxes Note 12.31.21 Additions Offset / Reversals Transfers (1) Interest Exchange variation 12.31.22 ICMS and VAT 9.1 Recoverable ICMS and VAT 1,886,027 768,497 (216,040) (192,244) 242 (27,025) 2,219,457 (-) Impairment (137,854) (28,214) 23,332 16,507 - - (126,229) PIS and COFINS 9.2 Recoverable PIS and COFINS 2,685,276 649,054 (880,317) - 134,561 - 2,588,574 (-) Impairment (14,228) - - - - - (14,228) IPI 9.3 Recoverable IPI 929,645 18,700 (8,388) - 76,416 - 1,016,373 (-) Impairment (1,984) - 1,984 - - - - INSS Recoverable INSS 318,138 46,537 (20,154) - 21,715 - 366,236 Other Other recoverable taxes 92,216 22,767 (7,265) - - (135) 107,583 (-) Impairment (1,007) (575) 33 - - - (1,549) 5,756,229 1,476,766 (1,106,815) (175,737) 232,934 (27,160) 6,156,217 Current 976,133 1,229,272 Non-current 4,780,096 4,926,945 12.31.21 Additions Offset / Reversals Transfers (1) Interest Exchange variation 12.31.22 Income taxes 9.4 Recoverable income taxes 294,050 203,796 (55,895) - 3,280 (10,839) 434,392 (-) Impairment (15,933) 36 - - - - (15,897) 278,117 203,832 (55,895) - 3,280 (10,839) 418,495 Current 71,762 173,596 Non-current 206,355 244,899 (1) The transfers occur from Recoverable Taxes to Other Current Assets and Other Non-Current Assets when sales of credits are made to third parties. Note 12.31.20 Business combination Additions Offset / Reversals Transfers (1) Interest Exchange variation 12.31.21 ICMS and VAT 9.1 Recoverable ICMS and VAT 1,568,975 6,479 668,918 (185,750) (160,278) 239 (12,556) 1,886,027 (-) Impairment (154,721) - (30,661) 29,133 18,395 - - (137,854) PIS and COFINS 9.2 Recoverable PIS and COFINS 3,168,099 34,259 471,560 (1,065,504) - 76,862 - 2,685,276 (-) Impairment (14,228) - - - - - - (14,228) IPI 9.3 Recoverable IPI 808,528 1,109 7,392 (2,363) - 114,979 - 929,645 (-) Impairment (1,984) - - - - - - (1,984) INSS Recoverable INSS 341,825 12 36,829 (66,810) - 6,282 - 318,138 (-) Impairment (102) - 102 - - - - - Other Other recoverable taxes 52,889 3,995 39,427 (4,057) - - (38) 92,216 (-) Impairment (1,963) - 99 857 - - - (1,007) Total 5,767,318 45,854 1,193,666 (1,294,494) (141,883) 198,362 (12,594) 5,756,229 Current 899,120 976,133 Non-current 4,868,198 4,780,096 Note 12.31.20 Business combination Additions Offset / Reversals Transfers (1) Interest Exchange variation 12.31.21 Income taxes 9.4 Recoverable income taxes 107,728 922 246,162 (60,058) - 18 (722) 294,050 (-) Impairment (9,029) - (6,904) - - - - (15,933) Total 98,699 922 239,258 (60,058) - 18 (722) 278,117 Current 43,840 71,762 Non-current 54,859 206,355 9.1. As result of the activity, the Company generates recoverable ICMS balances that are offset against ICMS payables arising from sales in the domestic market or that are transferred to third parties. The Company has recoverable ICMS balances in the States of Paraná, Santa Catarina, Mato Grosso do Sul, Minas Gerais and Amazonas, which will be realized in the short and long term, based on the recoverability study reviewed and approved by the Management. In other jurisdictions outside Brazil, value added taxes (VAT) are due in regular operations of the Company with goods and services. 9.2. The accumulated recoverable PIS and COFINS balances arise from taxes on raw material purchases subsequently used in the production of exported products or products for which sale is not taxed, as well as recoverable taxes on commercial and labor expenses. The realization of these balances usually occurs through the offsetting with taxes payable on sales of taxed products in the domestic market, with other federal taxes and social security contributions payable, or even, if necessary, through refund or reimbursement requests. As of December 31, 2022, the updated balance of the processes related to the exclusion of the ICMS from the PIS and COFINS calculation basis recognized by the Company is R$2,091,340 (R$2,341,737 as of December 31, 2021). The amount of R$384,956 related do these credits was offset against other federal taxes for the year ended December 31, 2022 (R$628,557 for the year ended December 31, 2021). 9.3. The Company recognized tax assets as result of gains from lawsuits related to IPI, specially “ crédito prêmio 9.4. The accumulated recoverable income taxes arise, mostly, from withholding taxes on securities, interest and prepayments of income tax and social contribution in Brazil. The realization occurs through the offset with federal taxes and contributions payable. 9.5. The Company received in cash, through court orders related to recoverable IPI balances, the amount of R$8,936 for the year ended December 31, 2022 (R$32,802 for the year ended December 31, 2021). The Company used PIS, COFINS, IPI, IRPJ, CSLL, INSS and other recoverable taxes to offset federal taxes payable such as INSS and Income Taxes in the amount of R$924,027 for the year ended December 31, 2022 (R$1,153,520 in the Consolidated for the year ended December 31, 2021), preserving its liquidity and optimizing its capital structure.

DEFERRED INCOME TAXES

DEFERRED INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Deferred Income Taxes
DEFERRED INCOME TAXES	10. DEFERRED INCOME TAXES 10.1. Schedule of deferred income and social contribution taxes 12.31.22 12.31.21 Assets Tax losses carryforward 2,800,162 2,822,754 Negative calculation basis (social contribution) 1,008,058 1,046,574 Temporary differences - Assets Provisions for tax, civil and labor risks 420,470 458,229 Expected credit losses 183,504 184,643 Impairment on tax credits 57,083 64,297 Provision for other obligations 146,652 150,609 Employees' profit sharing - 47,227 Write-down to net realizable value of inventories 48,744 27,934 Employees' benefits plan 138,451 148,990 Lease basis difference 132,841 95,563 Unrealized losses on derivatives, net - 21,310 Other temporary differences 31,930 42,566 4,967,895 5,110,696 Temporary differences - Liabilities Goodwill amortization basis difference (323,005) (307,442) Depreciation (useful life) basis difference (947,303) (895,407) Business combination (1) (1,003,955) (920,214) Monetary correction by Hyperinflation (85,997) - Unrealized gains on derivatives, net (73,998) - Unrealized fair value gains, net (71,617) (37,692) Other temporary differences (7,022) (32,381) (2,512,897) (2,193,136) Total deferred taxes 2,454,998 2,917,560 Total Assets 2,566,461 2,941,270 Total Liabilities (111,463) (23,710) 2,454,998 2,917,560 (1) The deferred tax liability on business combination is substantially represented by the allocation of goodwill to property, plant and equipment, brands and contingent liabilities. The roll-forward of deferred income taxes, net, is set forth below: Schedule of rollforward deferred tax 12.31.22 12.31.21 Beginning balance 2,917,560 2,082,537 Deferred income taxes recognized in income from continuing operations (208,060) 807,744 Deferred income taxes recognized in other comprehensive income (175,110) 8,738 Deferred income taxes recognized in loss from discontinued operations - 28,018 Deferred taxes recognized in accumulated losses - monetary correction by hyperinflation (32,655) - Other (1) (46,737) (9,477) Ending balance 2,454,998 2,917,560 (1) Related to the foreign exchange variation effect on the balances in foreign companies. 10.2. Deferred tax assets arising from temporary differences will be realized as the differences are settled or realized. The period of settlement or realization of such differences is subject to externalities and is linked to several factors that are not under the control of Management. In estimating the realization of deferred tax credits on tax losses carryforward, Management considers its budget and strategic plans, which were approved by the Board of Directors, adjusted for changes in economic assumptions and based on the estimates of the main tax additions and exclusions. The recoverability study is reviewed by the Fiscal Council and approved by the Board of Directors annually. Based on this estimate, Management believes that it is probable that these deferred tax credits will be realized, as presented below: Estimating realization of deferred tax credits 2023 413,147 2024 111,350 2025 229,380 2026 329,550 2027 430,581 2028 to 2030 1,323,780 2031 and 2032 970,432 3,808,220 The Company has tax losses carryforward in Brazil, which at current tax rates represent R$ 7,131,786 6,204,203 3,768,459 3,846,423 30 408,784 10.3. Schedule of income and social contribution taxes reconciliation 12.31.22 12.31.21 12.31.20 Loss before taxes - continued operations (2,805,044) (34,788) 1,352,234 Nominal tax rate 34 34 34 Benefit at nominal rate 953,715 11,828 (459,759) Adjustments to income taxes Income from associates and joint ventures 366 8,626 - Difference of tax rates on results of foreign subsidiaries 212,753 244,822 1,018,576 Difference of functional currency of foreign subsidiaries (538,002) (129) 1,142,762 Deferred tax assets not recognized (1) (967,103) (840,457) (1,842,478) Recognition of tax assets from previous years (77,964) 1,025,000 361,000 Interest on taxes 83,235 104,789 - Profits taxed by foreign jurisdictions (31,400) (33,455) (63,252) Share-based payment (16,600) (24,454) (22,774) Transfer price (24,995) (71,634) (40,568) Penalties (5,320) (11,042) (5,261) Tax paid on international subsidiaries 21,061 - - Investment grant 114,913 109,591 52,279 Other permanent differences (10,293) 28,617 32,238 Total (285,634) 552,102 172,763 Effective rate -10.2% 1587.0% -12.8% Current tax (77,574) (255,642) (77,373) Deferred tax (208,060) 807,744 250,136 (1) Amount related to the non-recognition of deferred tax on tax losses carryforward in the Consolidated, due to limited capacity of realization (note 10.2). The Company’s management determined that the total profits recorded by the holdings of its wholly-owned subsidiaries abroad will not be redistributed. Such funds will be used for investments in the wholly-owned subsidiaries. Income tax returns in Brazil are subject to review by the tax authorities for a period of five years from the date of their delivery. The Company may be subject to additional collection of taxes, fines and interest as a result of these reviews. The results obtained by subsidiaries abroad are subject to taxation in accordance with the tax laws of each country.

JUDICIAL DEPOSITS

JUDICIAL DEPOSITS	12 Months Ended
	Dec. 31, 2022
Judicial Deposits
JUDICIAL DEPOSITS	JUDICIAL DEPOSITS The rollforward of the judicial deposits is set forth below: Schedule of detailed information about judicial deposits Tax Labor Civil, commercial and other Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Beginning balance 259,468 248,990 246,007 269,812 44,844 34,539 550,319 553,341 Additions 3,628 5,074 88,489 100,730 24,644 12,305 116,761 118,109 Release in favor of the Company (74,677) (1,743) (34,602) (38,357) (780) (1,997) (110,059) (42,097) Release in favor of the counterparty (12,402) (236) (116,258) (115,633) (6,315) (3,717) (134,975) (119,586) Business combination - 2,132 - 859 - - - 2,991 Interest 15,144 5,251 11,295 28,604 2,216 3,714 28,655 37,569 Exchange rate variation - - (25) (8) - - (25) (8) Ending balance 191,161 259,468 194,906 246,007 64,609 44,844 450,676 550,319

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2022
Investments Abstract
INVESTMENTS	INVESTMENTS 12.1. On August 16, 2021, the Company executed an investment agreement with a subsidiary of AES Brasil Energia S.A. to incorporate an entity in partnership for the construction of a wind energy park for self-generation in the wind farm complex of Cajuína, Rio Grande do Norte, with an installed capacity of 160MWm (average Megawatt), generating 80MWm to be supplied to the Company by means of a 15-year power purchase agreement. The transaction was initiated on March 14, 2022, with the subscription of the shares of Potengi Holdings S.A. and partial capital contribution by BRF S.A. in the amount of R$ 60,060 50 24 32,031 12.2. Schedule of composition of the investments 12.31.22 12.31.21 Investment in affiliates 100,481 6,520 Other investments 583 593 Total 101,064 7,113

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT The rollforward of property, plant and equipment is set forth below: Schedule of detailed information about property, plant and equipment Average rate (1) 12.31.21 Additions Disposals Monetary correction by Hyperinflation Transfers (2) Exchange rate variation 12.31.22 Cost Land 710,017 10,289 (10,715) 56,130 7,601 (21,771) 751,551 Buildings, facilities and improvements 11,294,650 922,240 (130,814) 90,634 513,309 (69,191) 12,620,828 Machinery and equipment 8,735,375 21,913 (242,875) 281,368 1,035,129 (100,872) 9,730,038 Furniture and fixtures 150,865 1,141 (5,855) 26,735 23,238 (8,515) 187,609 Vehicles 384,289 246,491 (7,080) 7,141 10,589 (13,758) 627,672 Construction in progress 1,144,725 1,420,309 (2,279) 11,632 (1,456,540) (22,704) 1,095,143 Advances to suppliers 33,109 8,651 - - (135) (9,739) 31,886 22,453,030 2,631,034 (399,618) 473,640 133,191 (246,550) 25,044,727 Depreciation Land (3) 15.34 (36,788) (12,410) 2,401 1,090 (4) 1,277 (44,434) Buildings, facilities and improvements 3.59 (4,494,435) (752,798) 114,639 8,968 (25,989) 19,239 (5,130,376) Machinery and equipment 6.25 (4,612,648) (556,013) 208,582 (105,534) (105,596) 49,452 (5,121,757) Furniture and fixtures 6.64 (72,820) (9,549) 3,883 (13,210) (2,913) 4,066 (90,543) Vehicles 22.85 (195,477) (166,428) 5,797 (6,175) (8,607) 4,157 (366,733) (9,412,168) (1,497,198) 335,302 (114,861) (143,109) 78,191 (10,753,843) 13,040,862 1,133,836 (64,316) 358,779 (9,918) (168,359) 14,290,884 (1) Weighted average annual rate. (2) Refers to the transfer of R$ 9,951 15 48 (3) Land depreciation refers to right-of-use assets. The amount of R$ 3,631 Average rate (1) 12.31.20 Additions Disposals Business combination Transfers Exchange rate variation 12.31.21 Cost Land 608,389 4,799 (19,378) 27,988 100,463 (12,244) 710,017 Buildings, facilities and improvements 10,444,526 533,269 (183,824) 95,153 413,049 (7,523) 11,294,650 Machinery and equipment 8,395,520 111,951 (274,290) 165,216 391,013 (54,035) 8,735,375 Furniture and fixtures 157,085 3,959 (8,076) 5,092 4,833 (12,028) 150,865 Vehicles 346,218 46,768 (29,710) 8,637 7,844 4,532 384,289 Construction in progress 608,255 1,494,087 (18,601) 9,915 (937,589) (11,342) 1,144,725 Advances to suppliers 12,748 42,290 - - (19,437) (2,492) 33,109 20,572,741 2,237,123 (533,879) 312,001 (39,824) (95,132) 22,453,030 Depreciation Land 15.34 (13,800) (12,106) 2,272 - (11,954) (1,200) (36,788) Buildings, facilities and improvements 8.11 (3,851,225) (763,843) 111,746 - 3,668 5,219 (4,494,435) Machinery and equipment 6.84 (4,304,007) (549,206) 220,428 - 890 19,247 (4,612,648) Furniture and fixtures 6.66 (79,924) (10,566) 6,362 - 4,027 7,281 (72,820) Vehicles 27.90 (108,205) (104,473) 18,482 - 343 (1,624) (195,477) (8,357,161) (1,440,194) 359,290 - (3,026) 28,923 (9,412,168) 12,215,580 796,929 (174,589) 312,001 (42,850) (66,209) 13,040,862 (1) Weighted average annual rate. The amount of capitalized borrowing costs during the year ended December 31, 2022 was of R$ 93,261 57,001 The weighted average rate used to determine the amount of borrowing costs subject to capitalization was 9.55 7.77 The book value of the property, plant and equipment items that are pledged as collateral for transactions of different natures are set forth below: Schedule of book value of the collateral property, plant and equipment Type of collateral 12.31.22 12.31.21 Land Financial/Tax 90,757 150,420 Buildings, facilities and improvements Financial/Tax 1,298,326 1,209,662 Machinery and equipment Financial/Labor/Tax/Civil 1,376,186 1,284,033 Furniture and fixtures Financial/Tax 15,632 14,960 Vehicles Financial/Tax 160 276 2,781,061 2,659,351

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Intangible Assets
INTANGIBLE ASSETS	INTANGIBLE ASSETS The intangible assets rollforward is set forth below: The intangible assets rollforward Average rate (1) 12.31.21 Additions Disposals Business combination (2) Transfers Monetary correction by Hyperinflation Exchange rate variation 12.31.22 Cost Goodwill 3,425,183 - - (4,026) - 171,880 (118,934) 3,474,103 Trademarks 1,733,335 - - - - 203,246 (55,382) 1,881,199 Non-compete agreement 110,208 19,609 (69,950) - - - (2,441) 57,426 Outgrowers relationship 4,740 - (4,223) - 11 - (11) 517 Patents 3,518 - (1) - - 1,978 (617) 4,878 Customer relationship 1,119,534 - - - - 381,289 (160,572) 1,340,251 Software 770,399 118 (92,163) - 240,679 19,111 (8,054) 930,090 Intangible in progress 98,716 209,007 - - (224,769) 525 (6,216) 77,263 7,265,633 228,734 (166,337) (4,026) 15,921 778,029 (352,227) 7,765,727 Amortization Non-compete agreement 62.71 (106,749) (5,023) 69,950 - - - 2,486 (39,336) Outgrowers relationship 19.48 (4,425) (145) 4,223 - - - - (347) Patents 8.08 (2,928) (475) - - - (715) 294 (3,824) Customer relationship 6.92 (437,774) (102,727) - - - (147,827) 66,222 (622,106) Software 52.04 (563,943) (175,768) 79,091 - (5,972) (4,925) 6,013 (665,504) (1,115,819) (284,138) 153,264 - (5,972) (153,467) 75,015 (1,331,117) 6,149,814 (55,404) (13,073) (4,026) 9,949 624,562 (277,212) 6,434,610 (1) Weighted average annual rate. (2) The reduction on goodwill reflects the price adjustment on the business combination with Mogiana according to contractual terms of the shares purchase agreement, which has not impacted other assets and liabilities fair values on the transaction which was conclude in December 2021. Average rate (1) 12.31.20 Additions Disposals Business combination Transfers Exchange rate variation 12.31.21 Cost Goodwill 2,935,577 - (6,145) 468,604 - 27,147 3,425,183 Trademarks 1,327,738 - - 474,874 - (69,277) 1,733,335 Non-compete agreement 107,162 1,369 (3,182) 2,246 - 2,613 110,208 Outgrowers relationship 5,328 197 (785) - - - 4,740 Patents 6,205 - (3,723) - 1,038 (2) 3,518 Customer relationship 1,067,713 - - 124,569 - (72,748) 1,119,534 Software 657,255 5,220 (64,045) 1,828 172,107 (1,966) 770,399 Intangible in progress 46,054 178,059 - - (125,275) (122) 98,716 6,153,032 184,845 (77,880) 1,072,121 47,870 (114,355) 7,265,633 Amortization Non-compete agreement 62.71 (97,408) (10,086) 3,182 - - (2,437) (106,749) Outgrowers relationship 19.48 (4,695) (505) 775 - - - (4,425) Patents 8.08 (5,999) (42) 3,723 - (614) 4 (2,928) Customer relationship 6.92 (375,131) (84,010) - - - 21,367 (437,774) Software 52.04 (449,697) (180,026) 63,920 - 3,639 (1,779) (563,943) (932,930) (274,669) 71,600 - 3,025 17,155 (1,115,819) 5,220,102 (89,824) (6,280) 1,072,121 50,895 (97,200) 6,149,814 (1) Weighted average annual rate. 14.1. The impairment test of assets is carried out annually based on the discounted cash flow method, which is prepared in order to determine the value in use of the Company’s cash-generating units (“CGU”). In 2022, the Company used its budget, strategic and financial planning with projections until 2027 and average perpetuity of the cash generating units of 3.5% p.a., based on the history of recent years, as well as in the economic and financial projections of each market in which the Company operates, in addition to official information from independent and governmental institutions. The discount rate used by Management to prepare discounted cash flows varied from 9.83% p.a. to 13.24% p.a. according to the CGU. The assumptions presented in the table below were also adopted: Schedule of pre tax rates 2023 2024 2025 2026 2027 Inflation Brazil 5.16 3.59 3.93 3.68 3.41 Inflation - United States 1.90 2.29 2.22 2.20 2.21 Exchange rate - BRL / USD 5.12 5.10 5.18 5.20 5.20 The rates presented above don’t consider the effects of income taxes. Based on Management’s analysis, no impairment adjustments were identified. In addition to the analysis mentioned above, Management prepared a sensitivity analysis, in which increases and decreases 2 p.p. the operating margin 1 1 The main assumptions contained in the margin include the projected net sales and commodity cost value.

LOANS AND BORROWINGS

LOANS AND BORROWINGS	12 Months Ended
	Dec. 31, 2022
Loans And Borrowings
LOANS AND BORROWINGS	LOANS AND BORROWINGS Schedule of loan and financing Charges (p.a.) Average rate (1) WAMT (2) 12.31.21 Borrowing Amortization Interest paid Interest accrued (3) Exchange rate variation 12.31.22 Local currency Working capital Fixed / CDI 10.72% 0.6 406,962 386,844 (392,684) (18,473) 26,902 (365) 409,186 Certificate of agribusiness receivables (4) IPCA 11.80% 1.0 967,948 (242) - (86,620) 118,560 - 999,646 Development bank credit lines TJLP / TLP/ IPCA / FINAME (3.12% on 12.31.21) - 7,679 - (6,328) (1,472) 121 - - Debentures CDI / IPCA 12.09% 8.5 4,210,015 1,649,905 (70,000) (258,593) 408,819 - 5,940,146 Export credit facility (5) Fixed / CDI 9.05% 5.3 3,516,273 637,000 (415,706) (272,642) 290,544 (141,914) 3,613,555 Fiscal incentives Fixed 2.40% - 3,601 100,326 (98,667) (827) 853 - 5,286 9,112,478 2,773,833 (983,385) (638,627) 845,799 (142,279) 10,967,819 Foreign currency Bonds Fixed / FX USD and EUR 4.91% 11.0 15,544,012 - (2,416,162) (793,711) 724,476 (1,156,325) 11,902,290 Export credit facility Fixed / LIBOR / FX USD 7.10% (3.43% on 12.31.21) 0.2 311,385 - (170,051) (7,119) 7,609 (8,937) 132,887 Advances for foreign exchange rate contracts Fixed / FX USD - - 3,103 - (2,766) - (53) (284) - Working capital Fixed / FX TRY and USD 16.83% (13.35% on 12.31.21) 0.7 485,052 618,780 (412,058) (78,844) 74,581 (173,507) 514,004 16,343,552 618,780 (3,001,037) (879,674) 806,613 (1,339,053) 12,549,181 25,456,030 3,392,613 (3,984,422) (1,518,301) 1,652,412 (1,481,332) 23,517,000 Current 3,203,068 3,879,874 Non-current 22,252,962 19,637,126 (1) Weighted average annual rate. (2) Weighted average maturity in years. (3) Includes interest amounts, monetary restatement of the principal and coupon. (4) The Certificate of Agribusiness Receivable (“CRA”) issued by the Company are backed by receivables of BRF S.A. from certain subsidiaries abroad. (5) On December 31, 2022, includes the amount of R$2,019,866 (R$2,160,061 on December 31, 2021) referring to an Export Credit Facility issued in Reais simultaneously and in connection with a foreign exchange rate swap, resulting essentially in a net cash flow in U.S. Dollars. As the transactions are inseparable, both are recorded together under Loans and Borrowings by their amortized cost. Charges (p.a.) Average rate (1) WAMT (2) 12.31.20 Borrowing Business combination Amortization Interest paid Interest accrued Exchange rate variation 12.31.21 Local currency Working capital Fixed / CDI 5.24% 0.7 368,681 400,000 25,950 (389,734) (11,910) 13,975 - 406,962 Certificate of agribusiness receivables IPCA 16.57% 2.0 821,093 - - - 95 146,760 - 967,948 Development bank credit lines TJLP / TLP/ IPCA / FINAME 3.12% 3.7 - - 9,006 (1,351) (87) 111 - 7,679 Debentures CDI / IPCA 15.54% 7.3 3,022,005 965,549 - - (188,668) 411,129 - 4,210,015 Export credit facility Fixed / CDI / FX USD 10.87% (3.69% on 12.31.20) 4.2 2,408,697 937,250 20,456 (5,632) (117,679) 122,510 150,671 3,516,273 Fiscal incentives Fixed 2.40% - 44,816 82,064 - (123,236) (797) 754 - 3,601 6,665,292 2,384,863 55,412 (519,953) (319,046) 695,239 150,671 9,112,478 Foreign currency Bonds Fixed / FX USD and EUR 4.82% 11.6 14,829,993 - - (314,806) (790,836) 888,804 930,857 15,544,012 Export credit facility Fixed / LIBOR / FX USD 3.43% (3.13% on 12.31.20) 1.3 392,636 - 30,476 (138,870) (10,867) 10,466 27,544 311,385 Advances for foreign exchange rate contracts Fixed / FX USD - - - 249,000 2,672 (249,000) (1,182) 1,363 250 3,103 Working capital Fixed / FX TRY and USD 13.35% (10.98% on 12.31.20) 1.5 516,505 356,919 29,555 (172,718) (71,436) 85,339 (259,112) 485,052 15,739,134 605,919 62,703 (875,394) (874,321) 985,972 699,539 16,343,552 22,404,426 2,990,782 118,115 (1,395,347) (1,193,367) 1,681,211 850,210 25,456,030 Current 1,059,984 3,203,068 Non-current 21,344,442 22,252,962 (1) Weighted average annual rate. (2) Weighted average maturity in years. The maturity schedule of the loans and borrowings is presented on note 24.3. On December 31, 2022 and on December 31, 2021 the Company did not have any financial covenant clauses related to its loans and borrowings agreements. In the ordinary course of business, the Company from time to time may consider repurchasing any of its Senior Unsecured Notes (Bonds), subject market conditions, as alternative for improving the cost of capital and for better equalization of the foreign exchange balances and of the indebtedness profile. Such repurchases may be carried out in different ways, including open market transactions. Subject to compliance with applicable laws, any such transaction may be carried out at any time, and the Company has no obligation to acquire any particular amount of Bonds. 15.1. With the purpose of maintaining a prudential and sustainable short-term liquidity position, in line with the adoption of measures to extend its average debt maturity and reduce the cost of debt, on December 12, 2019 the Company retained from Banco do Brasil a revolving credit facility up to the limit of R$ 1,500,000 3 2 1,500,000 3 15.2. Guarantees Schedule of commitment for purchase goods and services 12.31.22 12.31.21 Total loans and borrowings 23,517,000 25,456,030 Mortgage guarantees 5,286 20,343 Related to FINAME - 16,742 Related to tax incentives and other 5,286 3,601 On December 31, 2022, the amount of bank guarantees contracted by the Company was of R$ 447,736 478,468 1.92 1.93 15.3. On July 13, 2022, the securitization company subscribed, under the private placement, 1,700,000 1 1,700,000 710,000 July 13, 2027 990,000 July 13, 2032 15.4. During the year ended on December 31, 2022, the Company repurchased the following issues of senior notes: 4.875% Senior Notes due in 2030 and 5.75% Senior Notes due in 2050. The result of the repurchases is set forth below: Schedule of repurchase of senior notes Instrument Currency Maturity Notional repurchased Outstanding notional (1) (loan currency) (Reais) (2) (loan currency) (Reais) (3) BRF S.A. - BRFSBZ 4 7/8 USD 2030 102,291 537,837 588,307 3,069,609 BRF S.A. - BRFSBZ 5 3/4 USD 2050 128,810 676,862 671,190 3,502,068 (1) Outstanding notional after the tender offer. (2) Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date of the repurchase. (3) Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date 12.31.22. The Company paid the amount equivalent to R$ 950,924 12,142 275,917 12,830 23,941

TRADE ACCOUNTS PAYABLE

TRADE ACCOUNTS PAYABLE	12 Months Ended
	Dec. 31, 2022
Trade Accounts Payable
TRADE ACCOUNTS PAYABLE	TRADE ACCOUNTS PAYABLE Schedule of trade and accounts payable 12.31.22 12.31.21 Trade accounts payable Domestic market Third parties 10,327,274 9,776,720 Related parties 26,970 36,058 Foreign market Third parties 2,570,360 2,019,800 Related parties 42 24 12,924,646 11,832,602 (-) Adjustment to present value (181,559) (117,978) 12,743,087 11,714,624 Current 12,735,628 11,701,996 Non-current 7,459 12,628

SUPPLY CHAIN FINANCE

SUPPLY CHAIN FINANCE	12 Months Ended
	Dec. 31, 2022
Supply Chain Finance
SUPPLY CHAIN FINANCE	SUPPLY CHAIN FINANCE Schedule of supply chain finance 12.31.22 12.31.21 Supply chain finance Domestic market 1,268,269 1,971,441 Foreign market 153,437 293,732 1,421,706 2,265,173 (-) Adjustment to present value (28,569) (27,198) 1,393,137 2,237,975 The Company has agreements with several financial institutions that allow the suppliers to anticipate their receivables and, therefore, transfer the right to receive invoices with financial institutions. The suppliers may choose whether to participate and if so, with which financial institution, with no participation by BRF. These agreements can generate benefits in the commercial relations of BRF and its suppliers, such as preference and priority of supply in case of restricted supply, better price conditions and/or more flexible payment terms, among others, without identifiable changes in other commercial conditions. The operations presented in this line item are registered with suppliers in which one or more of the conditions mentioned were changed in the commercial negotiation made by BRF directly and exclusively with the supplier. In addition to the balance highlighted in the table above, on December 31, 2022, R$ 4,373,134 3,905,827 BRF performs the payment of invoices according to the same price and term conditions negotiated with its suppliers, regardless of whether it was discounted by its suppliers without incurring any charge to the Company. In addition, the Company does not change commercial conditions after negotiation and invoicing of goods or services. The Company measures and record the adjustment to present value for all its commercial operations carried out in installments, segregating the financial and operational components (note 3.20.3).

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
Leases
LEASES	LEASES The Company is lessee in several lease agreements for forest lands, offices, distribution centers, outgrowers, vehicles, among others. Some contracts have a renewal option for an additional period at the end of the agreement, established by contractual amendments. Automatic renewals or renewals for undetermined periods are not allowed. The contract clauses mentioned, with respect to renewal, readjustment and purchase option, are contracted according to market practices. In addition, there are no clauses of contingent payments or restrictions on dividends distribution, payments of interest on shareholders’ equity or obtaining debt. 18.1. Right-of-use assets The right-of-use assets as set forth below are part of the balances of property, plant and equipment and intangible assets (notes 13 and 14). Schedule of right of use assets Average rate (1) 12.31.21 Additions Disposals Monetary correction by Hyperinflation Exchange rate variation 12.31.22 Cost Land 145,394 732 (2,489) 3,534 (7,431) 139,740 Buildings 3,223,625 927,818 (116,707) 18,933 (22,526) 4,031,143 Machinery and equipment 117,412 4,086 (74,193) 815 (432) 47,688 Vehicles 369,979 246,075 (5,477) 6,279 (14,740) 602,116 Software 79,731 - (67,428) - - 12,303 3,936,141 1,178,711 (266,294) 29,561 (45,129) 4,832,990 Depreciation Land 8.95 (36,439) (12,334) 2,401 1,090 1,276 (44,006) Buildings 5.16 (1,383,968) (510,875) 104,540 (10,225) 15,751 (1,784,777) Machinery and equipment 25.60 (73,385) (27,726) 74,111 (475) 192 (27,283) Vehicles 23.19 (189,817) (161,992) 4,383 (5,496) 6,015 (346,907) Software 76.58 (61,193) (3,998) 54,377 - - (10,814) (1,744,802) (716,925) 239,812 (15,106) 23,234 (2,213,787) 2,191,339 461,786 (26,482) 14,455 (21,895) 2,619,203 (1) Weighted average annual rate. Average rate (1) 12.31.20 Additions Disposals Transfers Business combination Exchange rate variation 12.31.21 Cost Land 48,661 3,761 (2,503) 90,549 - 4,926 145,394 Buildings 2,861,916 532,728 (88,723) (90,549) 6,252 2,001 3,223,625 Machinery and equipment 112,593 98,353 (98,918) 596 4,527 261 117,412 Vehicles 344,918 46,707 (29,186) (596) 851 7,285 369,979 Software 74,582 5,213 (64) - - - 79,731 3,442,670 686,762 (219,394) - 11,630 14,473 3,936,141 Depreciation Land 9.03 (13,526) (12,030) 1,533 (11,954) - (462) (36,439) Buildings 21.29 (914,816) (535,838) 59,332 11,954 - (4,600) (1,383,968) Machinery and equipment 57.13 (107,316) (64,228) 98,673 (338) - (176) (73,385) Vehicles 28.83 (101,495) (102,320) 17,699 338 - (4,039) (189,817) Software 42.22 (33,048) (28,209) 64 - - - (61,193) (1,170,201) (742,625) 177,301 - - (9,277) (1,744,802) 2,272,469 (55,863) (42,093) - 11,630 5,196 2,191,339 (1) Weighted average annual rate. 18.2. Lease liabilities Schedule of lease liabilities WAM (1) 12.31.21 Additions Payments Interest paid Interest accrued Disposals Exchange rate variation 12.31.22 Land 10.3 126,293 732 (7,709) (9,653) 9,653 (166) (6,674) 112,476 Buildings 1.8 2,095,375 935,916 (458,434) (102,740) 191,431 (19,395) (8,079) 2,634,074 Machinery and equipment 2.0 45,218 4,086 (25,609) (2,709) 2,709 (10) (1,120) 22,565 Vehicles 1.9 192,694 246,075 (153,992) (15,830) 15,830 (1,362) (9,200) 274,215 Software 0.8 19,666 - (4,102) (249) 249 (13,960) - 1,604 2,479,246 1,186,809 (649,846) (131,181) 219,872 (34,893) (25,073) 3,044,934 Current 471,956 676,864 Non-current 2,007,290 2,368,070 (1) Weighted average maturity in years. WAM (1) 12.31.20 Additions Payments Interest paid Interest accrued Disposals Transfers Business combination Exchange rate variation 12.31.21 Land 4.6 37,868 3,761 (6,890) (9,063) 9,063 (1,160) 82,851 - 9,863 126,293 Buildings 1.9 2,195,407 532,728 (507,479) (120,193) 186,165 (92,461) (82,851) 8,805 (24,746) 2,095,375 Machinery and equipment 0.9 3,773 98,353 (62,357) (3,764) 3,764 (35) - 4,998 486 45,218 Vehicles 1.8 256,423 46,707 (99,944) (17,577) 17,577 (1,680) - 940 (9,752) 192,694 Software 1.5 43,210 5,213 (28,757) (2,306) 2,306 - - - - 19,666 2,536,681 686,762 (705,427) (152,903) 218,875 (95,336) - 14,743 (24,149) 2,479,246 Current 383,162 471,956 Non-current 2,153,519 2,007,290 (1) Weighted average maturity in years. 18.3. Lease liabilities maturity schedule The maturity schedule of the minimum required future payments is presented below: Schedule of minimum future payments for these finance leases 12.31.22 Current 676,864 Non-current 2,368,070 2024 559,084 2025 438,093 2026 321,796 2027 231,775 2028 onwards 817,322 3,044,934 18.4. Incremental borrowing rate The Company uses nominal incremental borrowing rates to measure its lease liabilities. The nominal and real interest rates are presented below: The Company uses nominal incremental borrowing rates to measure its lease liabilities. 12.31.22 12.31.21 Contract Terms Nominal rate % p.a. Real rate % p.a. Nominal rate % p.a. Real rate % p.a. 1 14.39 8.31 5.34 0.86 2 14.36 7.09 5.24 1.02 3 13.72 6.71 6.83 2.60 4 12.40 6.68 8.49 4.41 5 16.24 8.21 9.69 4.85 6 13.66 7.20 10.61 5.15 7 - - 11.18 10.56 12 - - 9.85 5.55 15 17.89 10.24 - - 16 - - 12.44 6.70 17 12.29 6.63 13.12 6.77 18 14.74 8.05 13.01 6.70 19 18.27 10.53 - - 20 - - 12.95 7.07 The nominal rates presented above as of December 31, 2022 refer to the incremental borrowing rates used in contracts recognized during the year ended December 31, 2022 and the rates as of December 31, 2021 refer to the rates used in contracts recognized during the year ended December 31, 2021. 18.5. Amounts recognized in the statement of income The amounts directly recognized in the statement of income presented below relate to items not capitalized including: low-value assets, short-term leases and leases with variable payments. Schedule of amount directly recognized in income statement 12.31.22 12.31.21 12.31.20 Variable payments not included in the lease liabilities 217,498 282,732 300,949 Expenses related to short-term leases 124,451 171,733 162,313 Expenses related to low-value assets 13,469 4,681 3,531 Amounts recognized in the statement of income 355,418 459,146 466,793 18.6. During the year ended December 31, 2022, the conditions for ownership transfer of a feed factory in Francisco Beltrão, previously owned by the Company, were concluded. The transaction was classified as a sale-and-leaseback. The right-of use asset and lease liability was recognized and are presented in the additions of the Buildings class, with the following amounts: right-of-use asset of R$ 2,945 11,042 5,521

SHARE-BASED PAYMENT

SHARE-BASED PAYMENT	12 Months Ended
	Dec. 31, 2022
Share-based Payment
SHARE-BASED PAYMENT	SHARE-BASED PAYMENT The Company grants to its eligible employees, restricted stocks, ruled by plans approved at the General Shareholder’s Meeting, with the purpose of: (i) stimulating the expansion, success and achievement of the Company’s social objectives; (ii) aligning the interests of the Company’s shareholders with those of the eligible employees; and (iii) enabling the Company and its subsidiaries to attract and retain the employees. The limit of grants is 2.5% of the common, registered, book-entry shares with no par value, representative of the Company’s total capital stock. Annually, or whenever it deems appropriate, the Board of Directors approves the grant of restricted stocks, electing the beneficiaries in favor of which the Company will transfer the restricted stocks, establishing the terms, quantities and conditions of acquisition of rights related to restricted stocks. The vesting is conditional to the: (i) continuity of the employment relationship with the Company for three years after the grant date; (ii) achievement of a minimum shareholder return defined by the Board of Directors in the granting agreements and measured at the end of the vesting period; or (iii) any other conditions determined by the Board of Directors in each grant. The breakdown of the outstanding shares granted is set forth as follows: The breakdown of the outstanding shares granted Date Quantity Grant (1) Grant Vesting date Shares granted Outstanding shares Fair value of the shares 06.01.20 06.01.23 3,571,736 438,138 21.28 07.01.21 07.01.24 2,883,737 938,260 28.58 07.01.22 07.01.25 4,703,472 3,756,134 14.11 11,158,945 5,132,532 (1) Amounts expressed in Brazilian Reais. The rollforward of the granted shares for the years ended December 31, 2022 and 2021, is presented as follows: The rollforward of the granted options and shares Outstanding options/stocks as of December 31, 2020 7,873,348 Granted 2,883,737 Exercised / Delivered (944,830) Forfeiture (1,996,406) Expired (2,420,330) Outstanding stocks as of December 31, 2021 5,395,519 Granted Restricted stocks - July 2022 4,703,472 Exercised / Delivered: Restricted stocks – grant of June, 2021 (189,285) Restricted stocks – grant of June, 2020 (317,386) Restricted stocks – grant of July, 2019 (83,175) Restricted stocks – grant of June, 2019 (107,309) Forfeiture (1) : Restricted stocks – grant of July, 2022 (947,335) Restricted stocks – grant of July, 2021 (1,554,424) Restricted stocks – grant of June, 2020 (1,425,333) Restricted stocks – grant of September, 2019 (22,867) Restricted stocks - grant of July, 2019 (237,142) Restricted stocks – grant of June, 2019 (82,203) Outstanding stocks as of December 31, 2022 5,132,532 (1) The forfeitures are related to the resignation of eligible executive before the end of the vesting period. The Company has registered under shareholders’ equity, the fair value of 195,655 205,949 15,584 11,816 29,390 41,684

EMPLOYEES BENEFITS PLANS

EMPLOYEES BENEFITS PLANS	12 Months Ended
	Dec. 31, 2022
Employees Benefits Plans
EMPLOYEES BENEFITS PLANS	EMPLOYEES BENEFITS PLANS 20.1 Supplementary pension plans The Company is the sponsor of the following pension plans for its employees and executives: i) Plan II – – – – – These plans are managed by BRF Previdência, a closed supplementary pension entity, of non-economic and non-profit nature, and through its Deliberative Board, is responsible for defining pension objectives and policies, as well as establishing fundamental guidelines aa well as organization, operation and management rules. The Deliberative Board is composed of representatives from the sponsor and participants, in the proportion of 2/3 and 1/3 respectively. 20.1.1. Defined benefit plans The Plan II is a variable contribution plan structured as defined contribution during the accumulation of mathematic provisions and at the benefit grant date the beneficiary may choose to convert the accumulated balance in a lifetime monthly income (defined benefit). The main related actuarial risks are (i) survival rates above the mortality tables and (ii) actual return on equity below the actual discount rate. The FAF (Fundação Attílio Francisco Xavier Fontana) Plan aims to complement the benefit paid by the Brazilian Social Security (“INSS – The actuarial calculations of the plans managed by BRF Previdência are prepared annually by independent specialists and reviewed by Management, according to the rules in force. In the case of a deficit in the plans results, the sponsor, the participants and the beneficiaries, must support the plan according to the proportion of their contributions. The economic benefit presented as an asset considers only the portion of the surplus that is actually recoverable. The recovery of the surplus on the plans is through reductions in future contributions. 20.1.2. Defined contribution plan The Plan III is a defined contribution plan, in which the contributions are known and the benefit depends directly on the contributions made by participants and sponsors, on the contribution time and on the returns obtained through the investment of the contributions. The contributions made by the Company in the year ended December 31, 2022 amounted R$ 25,507 24,528 39,715 40,553 When the participants of the Plans II and III terminate the employment relationship with the sponsor, the unused balance of the contributions made by the sponsor forms a surplus fund that may be used to compensate future contributions of the sponsor. 20.1.3. Rollforward of defined benefit and variable contribution The assets and actuarial liabilities, as well as the movement of the related rights and obligations are presented below: Schedule of assets and actuarial liabilities FAF Plan II 12.31.22 12.31.21 12.31.22 12.31.21 Composition of actuarial assets and liabilities Present value of actuarial liabilities 3,121,348 3,340,497 20,822 23,981 Fair value of assets (3,603,611) (3,547,727) (22,745) (22,298) (Surplus) Deficit (482,263) (207,230) (1,923) 1,683 Irrecoverable surplus - (asset ceiling) 482,263 207,230 1,923 - Net actuarial (assets) liabilities - - - 1,683 Rollforward of irrecoverable surplus Beginning balance of irrecoverable surplus 207,230 175,981 - 167 Interest on irrecoverable surplus 18,152 13,181 - 12 Changes in irrecoverable surplus during the year 256,881 18,068 1,923 (179) Ending balance of irrecoverable surplus 482,263 207,230 1,923 - Rollforward of present value of actuarial liabilities Beginning balance of the present value of liabilities 3,340,497 3,377,234 23,981 23,256 Interest on actuarial obligations 283,241 246,073 1,997 1,627 Current service cost 23,189 26,741 - - Past service cost - plan changes (32,526) - (546) - Benefit paid (213,804) (169,962) (1,838) (1,712) Actuarial losses - experience (36,292) 325,778 (1,358) 4,278 Actuarial losses - hypothesis (242,957) (465,367) (1,414) (3,468) Ending balance of actuarial liabilities 3,121,348 3,340,497 20,822 23,981 Rollforward of the fair value of the assets Beginning balance of the fair value of plan assets (3,547,727) (3,553,215) (22,298) (24,170) Interest income on assets plan (301,394) (259,254) (1,851) (1,694) Benefit paid 213,804 169,962 1,838 1,712 Return on assets higher (lower) than projection 31,706 94,780 (434) 1,854 Ending Balance of the fair value of the assets (3,603,611) (3,547,727) (22,745) (22,298) Rollforward of comprehensive income Beginning balance 26,741 37,883 (2,485) (2,734) Reversion to accumulated losses (26,741) (37,883) 2,485 2,734 Actuarial gains (losses) 311,776 139,589 2,772 (810) Return on assets higher (lower) than projection (31,705) (94,780) 434 (1,854) Changes on irrecoverable surplus (256,881) (18,068) 179 179 Ending balance of comprehensive income 23,190 26,741 3,385 (2,485) Costs recognized in statement of income Current service costs (23,190) (26,741) - - Interest on actuarial obligations (283,241) (246,073) (1,997) (1,627) Projected return on assets 301,394 259,254 1,851 1,694 Interest on irrecoverable surplus (18,153) (13,181) - (12) Costs recognized in statement of income (23,190) (26,741) (146) 55 Estimated costs for the next year Costs of defined benefit (18,153) (23,190) - - Estimated costs for the next year (18,153) (23,190) - - 20.1.4. Actuarial assumptions and demographic data The main actuarial assumptions and demographic data used in the actuarial calculations are presented below: Schedule of actuarial assumptions and demographic data FAF Plan II 12.31.22 12.31.21 12.31.22 12.31.21 Actuarial assumptions Economic hypothesis Discount rate 9.75 8.76 9.73 8.68 Inflation rate 3.50 3.25 3.50 3.25 Wage growth rate 4.60 4.34 N/A N/A Demographic hypothesis Mortality schedule AT-2000 Basic, by gender AT-2000 smoothed by 10% AT-2000 Basic, by gender AT-2000 smoothed by 10% Mortality schedule - Disabled CSO-58 CSO-58 CSO-58 CSO-58 Demographic data Number of active participants 5,669 6,054 - - Number of beneficiary participants assisted 7,884 7,565 51 52 20.1.5. The composition of the investment portfolios The composition of the investment portfolios is presented below: The composition of the investment portfolios is presented below: FAF Plan II 12.31.22 12.31.21 12.31.22 12.31.21 Composition of the fund's portfolio Fixed income 2,385,591 66.2 2,308,861 65.1 19,969 87.8 19,386 86.9 Variable income 421,622 11.7 517,259 14.6 1,115 4.9 1,106 5.0 Real estate 342,343 9.5 334,905 9.4 23 0.1 20 0.1 Structured investments 454,055 12.6 321,779 9.1 1,638 7.2 1,527 6.8 Foreign - - 45,411 1.3 - - 259 1.2 Transactions with participants - - 19,512 0.5 - - - - 3,603,611 100.0 3,547,727 100.0 22,745 100.0 22,298 100.0 % of nominal return on assets 8.50 7.49 8.30 7.25 20.1.6. Expected benefit payments and average term of payments The following amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations: The following amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations FAF Plan II 2023 227,705 1,869 2024 226,703 1,853 2025 226,168 1,835 2026 225,999 1,814 2027 226,916 1,789 2028 to 2032 1,147,585 8,437 Weighted average duration - in years 10.95 8.90 20.1.7. Sensitivity analysis of the defined benefit plan - FAF The quantitative sensitivity analysis regarding the relevant assumptions of defined benefit plan – Schedule of quantitative sensitivity analysis regarding relevant assumptions of defined benefit plan Assumptions utilized Variation of (+1%) Variation of (-1%) Relevant assumptions Average rate Actuarial liabilities Average rate Actuarial liabilities Benefit plan - FAF Discount rate 9.75 10.75 3,475,721 8.75 2,826,339 Wage growth rate (1) 1.06 2.06 3,179,369 0.06 3,072,449 (1) Actual rate. 20.2 Employee benefits: description and characteristics of benefits and associated risks Schedule of employee benefits Liabilities 12.31.22 12.31.21 Medical assistance 119,729 195,345 F.G.T.S. Penalty (1) 60,657 53,881 Award for length of service 112,225 98,474 Other 228,701 204,885 521,312 552,585 Current 64,367 54,354 Non-current 456,945 498,231 (1) FGTS – Government Severance Indemnity Fund for Employees The Company has the policy to offer the following post-employment and other employee benefits plans in addition to the pension plans, which are measured by actuarial calculation and recognized in the financial statement: 20.2.1. Medical plan The Company offers a medical plan with fixed contribution to the retired employees according to the Law No. 9,656/98. It is ensured to the retired employee that has contributed to the health plan during the employment relationship for at least 10 years, the right of maintenance as beneficiary, on the same conditions of coverage existing when the employment contract was in force. The main related actuarial risks are (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) medical costs growth higher than expected. 20.2.2. F.G.T.S. penalty by dismissal on retirement As settled by the Regional Labor Court (“TRT”) on April 20, 2007, retirement does not affect the employment contract between the Company and its employees. However, when the employee is retired through INSS and is dismissed from the Company, the Company may, in certain cases, enter into a mutual agreement granting the payment of the benefit equivalent to the 20% penalty on the F.G.T.S. balance. The main related actuarial risks are: (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected. 20.2.3. Award for length of service The Company has the policy to reward active employees that attain at least 10 years of services rendered and subsequently every 5 years, with an additional remuneration. The main related actuarial risks rare (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected. 20.2.4. Other - Brazil i. Retirement compensation On retirement, employees with more than 8 years of services rendered to the Company are eligible for additional compensation. The main actuarial related risks are (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected. ii. Life insurance The Company offers life insurance benefits to the employees who, at the time of their termination, are retired and during the employment contract opted for the insurance, with the period of benefit varying from 2 to 3 years. The main related actuarial risks are (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected. 20.2.5. Other – Foreign entities The Company has a liability recorded for defined benefit plans to certain subsidiaries located in Turkey, Saudi Arabia, Qatar, United Arab Emirates, Oman and Kuwait, related to end of service payments when certain conditions are met, which varies based on the labor laws for each country. The main related actuarial risks are: (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected. 20.2.6. Rollforward of actuarial liabilities The rollforward of actuarial liabilities related to other benefits, which was prepared based on actuarial report reviewed by the Management, are as follows: Schedule of liabilities related to other benefits Medical plan F.G.T.S. penalty Award for length of service Other (1) 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Composition of actuarial liabilities Present value of actuarial liabilities 119,729 195,345 60,657 53,881 112,225 98,474 228,700 203,202 Net actuarial liabilities 119,729 195,345 60,657 53,881 112,225 98,474 228,700 203,202 Rollforward of present value of actuarial liabilities Beginning balance of present value of actuarial liabilities 195,345 185,802 53,881 282,229 98,474 108,908 203,202 199,616 Interest on actuarial liabilities 16,805 13,694 4,071 15,711 7,997 6,656 15,388 10,377 Current service costs 678 - 2,480 14,833 5,221 6,319 22,804 23,375 Past service costs (2) - 40,800 - (135,180) - - - 15,847 Benefits paid directly by the Company (8,811) (9,008) (11,482) (6,173) (14,542) (15,163) (26,633) (19,739) Business combination - 2,081 - - - - - 286 Actuarial (gains) losses - experience (55,928) (6,892) 13,589 991 17,357 10,853 15,764 9,289 Actuarial (gains) losses - demographic hypothesis (12,325) (6,403) 2,237 (91,531) 1,935 (7,125) 1,623 (13,165) Actuarial (gains) losses - economic hypothesis (16,035) (24,729) (4,119) (26,999) (4,217) (11,974) 19,775 (11,396) Actuarial (gains) losses - exchange variation - - - - - - (23,223) (11,288) Ending balance of liabilities 119,729 195,345 60,657 53,881 112,225 98,474 228,700 203,202 Rollforward of the fair value of the assets Benefits paid directly by the Company 8,811 9,008 11,482 6,173 14,542 15,163 26,633 19,739 Contributions of the sponsor (8,811) (9,008) (11,482) (6,173) (14,542) (15,163) (26,633) (19,739) Ending Balance of the fair value of the assets - - - - - - - - Rollforward of comprehensive income Beginning balance (34,720) (72,744) 6,636 (110,903) - - (84,050) (102,324) Actuarial gains (losses) 84,288 38,024 (11,707) 117,539 - - (37,162) 15,272 Exchange variation - - - - - - 37,204 3,002 Ending balance of comprehensive income 49,568 (34,720) (5,071) 6,636 - - (84,008) (84,050) Costs recognized in statement of income Interest on actuarial liabilities (16,805) (13,694) (4,071) (15,711) (7,997) (6,656) (15,388) (10,377) Current service costs (678) - (2,480) (14,833) (5,221) (6,319) (22,804) (23,375) Past service costs (2) - (40,800) - 135,180 - - - (15,847) Immediate recognition of reduction - - - - (15,075) 8,246 - - Cost recognized in statement of income (17,483) (54,494) (6,551) 104,636 (28,293) (4,729) (38,192) (49,599) Estimated costs for the next year Current service costs 508 (551) 2,669 (2,480) 5,707 (5,221) (22,804) (20,720) Interest on actuarial liabilities 11,434 (16,805) 5,052 (4,071) 10,104 (7,997) (15,388) (12,646) Estimated costs for the next year 11,942 (17,356) 7,721 (6,551) 15,811 (13,218) (38,192) (33,366) (1) Considers the sum of the retirement compensation, life insurance benefits and compensation for time of service granted in certain subsidiaries of Company. (2) Refers to addition of medical plan managed by BRF S.A. and change in the internal policy for FGTS penalty. 20.2.7. Actuarial assumptions and demographic data The main actuarial assumptions and demographic data used in the actuarial calculations are summarized below: The main actuarial assumptions and demographic data Medical plan F.G.T.S. penalty Other (1) Actuarial assumptions 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Economic hypothesis Discount rate 9.73 8.75 9.66 8.62 8.71% 7.11% Inflation rate 3.50 3.25 3.50 3.25 4.88% 9.04% Medical inflation 6.60 6.35 N/A N/A N/A N/A Wage growth rate N/A N/A 3.50 3.25 4.88 9.04 F.G.T.S. balance growth N/A N/A 3.70 3.70 N/A N/A Demographic hypothesis Mortality schedule AT-2000 Basic AT-2000 smoothed by 10% AT-2000 Basic AT-2000 smoothed by 10% Disability entry schedule N/A N/A Vindas Álvaro's attenuated 30% RRB-44 Schedule of turnover - BRF's historical 2022 2021 2022 2021 Demoraphic data Number of active participants 13,776 14,584 91,490 96,635 Number of assisted beneficiary participants 1,610 1,686 - - (1) Includes retirement compensation and life insurance benefits. 20.2.8. Expected benefit payments and average duration of obligations The following amounts represent the expected benefit payments for future years (10 years), from the obligation of benefits granted and the average duration of the plan obligations: Schedule of future payments Payments Medical plan F.G.T.S. penalty Award for length of service Other Total 2023 4,650 16,723 15,254 27,740 64,367 2024 5,157 4,552 16,485 17,807 44,001 2025 5,687 4,933 14,363 18,858 43,841 2026 6,282 5,666 13,658 19,145 44,751 2027 6,919 5,992 12,324 20,237 45,472 2028 to 2032 44,451 37,766 62,940 131,600 276,757 Weighted average duration - in years 17.16 5.68 5.27 9.28 8.35 20.2.9. Sensitivity analysis of post-employment plans The Company prepared sensitivity analysis regarding the relevant assumptions of the plans as of December 31, 2022, as presented below: Schedule of sensitivity analysis of post-employment plans Assumptions utilized (+) Variation (-) Variation Relevant assumptions Average (%) Actuarial liabilities Average (%) Actuarial liabilities Medical plan Discount rate 9.74 10.74 102,879 8.74 141,159 Medical inflation 6.60 7.60 141,105 5.60 102,687 F.G.T.S. penalty Discount rate 9.66 10.66 57,668 8.66 64,023 Wage growth rate 3.50 4.50 54,466 2.50 53,345 Turnover Historical + 3 44,883 - 3 66,993

PROVISION FOR TAX, CIVIL AND LA

PROVISION FOR TAX, CIVIL AND LABOR RISKS	12 Months Ended
	Dec. 31, 2022
Provision For Tax Civil And Labor Risks
PROVISION FOR TAX, CIVIL AND LABOR RISKS	PROVISION FOR TAX, CIVIL AND LABOR RISKS The Company and its subsidiaries are involved in certain legal matters arising in the normal course of business, which include civil, environmental, administrative, tax, social security, labor, and other processes. Company’s Management believes that, based on the elements existing at the base date of these financial statements, the provision for tax, civil, environmental, administrative, labor, and other risks, is sufficient to cover eventual losses with administrative and legal proceedings, as set forth below. The rollforward of the provisions for tax, labor, civil, environmental, administrative and other risks classified as with probable loss, and contingent liabilities is presented below: Schedule of provisions for tax Tax Labor Civil, environmental and other Contingent liabilities (1) Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Beginning balance 400,101 427,302 628,767 634,706 357,013 343,530 131,751 297,182 1,517,632 1,702,720 Additions 116,269 174,491 408,903 301,192 59,302 60,561 - - 584,474 536,244 Business combination - 2,848 - 1,969 - 2,217 - 33,891 - 40,925 Reversals (86,165) (100,438) (332,819) (187,520) (67,826) (71,275) (903) (199,311) (487,713) (558,544) Payments (75,249) (165,578) (311,047) (282,956) (41,064) (70,304) - - (427,360) (518,838) Interest 44,714 61,493 133,987 163,020 50,911 92,438 - - 229,612 316,951 Exchange rate variation 5 (17) (1,081) (1,644) (32) (154) - (11) (1,108) (1,826) Ending balance 399,675 400,101 526,710 628,767 358,304 357,013 130,848 131,751 1,415,537 1,517,632 Current 867,294 959,132 Non-current 548,243 558,500 (1) Contingent liabilities recognized at fair value as of the acquisition date, arising from the business combination with Sadia, Hercosul and Mogiana. 21.1 Contingencies with probable losses 21.1.1. Tax The tax contingencies classified as probable losses relate to the following main legal proceedings: ICMS: 64,088 71,928 PIS and COFINS: 157,121 Other tax contingencies: CPRB, 178,466 21.1.2. Labor The Company is defendant in several labor claims either filed by individuals or by the Public Prosecutors Office, mainly related to overtime, thermal rest, unhealthy environment, occupational accidents, among others. None of these claims is individually significant. The Company recorded a provision based on past history of payments, statistical models and on prognosis of loss. 21.1.3. Civil and others Civil and other (environmental, administrative, regulatory, real estate, intellectual property, etc.) contingencies are mainly related to litigations containing allegations of contractual breaches and noncompliance of legal obligations of several natures as disputes arising from contracts in general, intellectual property disputes, regulatory issues, environmental and real state, consumer relations, among others. The claims are mostly for compensation of losses and damages, application of penalties and compliance with obligations to do or not to do. None of these claims is individually significant. 21.2 Contingencies with probable losses The Company is involved in contingencies for which losses are possible, in accordance with the assessment prepared by Management with support from legal advisors. On December 31, 2022, the total amount of contingencies classified as possible was R$ 15,343,060 14,518,170 130,848 131,751 21.2.1. Tax The tax contingencies for which losses have been assessed as possible amounted to R$ 13,247,512 12,499,764 PIS and COFINS: The Company is involved in administrative and judicial disputes related to the non-cumulative system due to divergence on the concept of input and the use in the productive process, the requirement of taxation of revenues related to presumed ICMS credits, disputes on the fiscal classification of seasoned meats, Laws 2.445/88 and 2.449/88 (“semestralidade”), untimely credits and others, in the amount of R$7,055,855 (R$6,371,171 as of December 31, 2021). ICMS: The Company is involved in disputes related to: (i) non-acceptance of ICMS credits in interstate sales from states that unilaterally granted fiscal benefits without the approval of the National Finance Policy Council (“CONFAZ”), the so-called “guerra fiscal” in the amount of R$24,370 (R$253,765 as of December 31, 2021); (ii) lack of evidence of exports in the amount of R$77,163 (R$63,361 as of December 31, 2021); (iii) infraction notices from State of Rio de Janeiro, for the period from 2014 to 2018, related to the supposed non-compliance of Agreement Terms (“TARE”) regarding tax benefits, in the amount of R$621,261 (R$567,903 as of December 31, 2021); (iv) Public Civil Action in Rio de Janeiro due do the use of tax benefits, in the amount of R$276,521 (R$249,715 as of December 31, 2021); (v) infraction notice about ICMS in Goiás related to the exclusion of the reversal of the tax credit from the calculation base of PROTEGE, in the amount of R$190,198 (R$184,300 as of December 31, 2021); and (vi) R$1,973,524 (R$2,063,603 on December 31, 2021) related to other claims. Income Tax and Social Contribution (IRPJ and CSLL): Plano Verão 1,408,391 1,326,862 Profits earned abroad: 779,018 638,361 IPI: The Company disputes administratively and judicially the denial of compensation of presumed IPI credits resulting from purchases of duty-free goods and secondary items. Such discussed cases totaled the amount of R$187,371 (R$182,246 as of December 31, 2021) Social security taxes: The Company disputes cases related to the charges of social security on payroll, employees profit sharing, GILRAT additional for special retirement financing, SAT/RAT, as well as other cases, in a total amount of R$482,687 (R$417,903 as of December 31, 2021) Other contingencies: The Company disputes cases related to the requirement of 50% fine on the compensations of PIS, COFINS and IRPJ not approved awaiting final decision of the compensation processes, drawback proof, tax on services and others of several natures, fees, property tax, import tax and IOF, totaling R$171,153 (R$180,574 as of December 31, 2021). 21.2.2. Labor On December 31, 2022 the labor contingencies assessed as possible loss totaled R$ 257,365 338,999 21.2.3. Civil and others Civil and other (environmental, administrative, regulatory, real estate, intellectual property, etc.) contingencies for which losses were assessed as possible totaled R$ 1,838,183 1,679,407

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2022
EQUITY
EQUITY	EQUITY 22.1. On January 17, 2022 an Extraordinary General Shareholders’ Meeting was held and approved the amendment to the limit of authorization for capital increase, regardless of statutory reform, which was set to 1,325,000,000 325,000,000 The pricing of the public offering of shares was on February 1, 2022 and the Board of Directors approved the offering of 270,000,000 20.00 5,400,000 500,000 124,556 On December 31, 2022, the subscribed and paid capital of the Company was R$ 13,053,418 1,082,473,246 217,503 22.1.1. Breakdown of capital stock by nature Schedule of breakdown of capital stock by nature 12.31.22 12.31.21 12.31.20 Common shares 1,082,473,246 812,473,246 812,473,246 Treasury shares (4,356,397) (5,053,554) (4,766,084) Outstanding shares 1,078,116,849 807,419,692 807,707,162 22.1.2. Breakdown of capital stock by owner The shareholding position of the shareholders holding more than 5% of the voting stock, management and members of the Board of Directors is presented below: Schedule of breakdown of the capital by owner 12.31.22 12.31.21 Shareholders Quantity % Quantity % Major shareholders Marfrig Global Foods S.A. 360,133,580 33.27 269,734,803 33.20 Caixa de Previd. dos Func. do Banco do Brasil 67,560,738 6.24 49,829,952 6.13 Kapitalo Investimentos Ltda. 55,730,079 5.15 40,784,398 5.02 Management Board of Directors 518,900 0.05 6,314,932 0.78 Executives 655,163 0.06 917,317 0.11 Treasury shares 4,356,397 0.40 5,053,554 0.62 Other 593,518,389 54.83 439,838,290 54.14 1,082,473,246 100.00 812,473,246 100.00 22.1.3. Rollforward of outstanding shares Schedule of rollforward of outstanding shares Quantity of outstanding of shares 12.31.22 12.31.21 12.31.20 Shares at the beginning of the year 807,419,692 807,707,162 811,759,800 Purchase of treasury shares - (1,232,300) (4,836,000) Issue of shares on 02.01.22 270,000,000 - - Delivery of restricted shares 697,157 944,830 783,362 Shares at the end of the year 1,078,116,849 807,419,692 807,707,162 22.2. The capital reserves contemplate only the balances related with results on the sale and exchange of stocks, in compatibility with the Law 6.404/1976 ( “Lei das S.A” Schedule of capital reserve 12.31.22 12.31.21 12.31.20 Capital reserves 2,338,476 141,834 141,834 Other equity transactions (77,825) (67,531) 246 Share-based payments 195,655 205,949 214,711 Acquisition of non-controlling interest (273,260) (273,260) (214,245) Capital transactions with controlled entities (220) (220) (220) 2,260,651 74,303 142,080 22.3. On January 31, 2022 the Company offset accumulated losses with capital reserves, as provided in Law 6.404/1976 (“ Lei das S.A 2,703,358 22.4. The Company has 4,356,397 shares held in treasury, with an average cost of R$25.19 per share and corresponding market value of R$36,071. Schedule of treasury shares Quantity of outstanding of shares 12.31.22 12.31.21 12.31.20 Shares at the beggining of the year 5,053,554 4,766,084 713,446 Purchase of treasury shares - 1,232,300 4,836,000 Delivery of restricted shares (697,157) (944,830) (783,362) Shares at the end of the year 4,356,397 5,053,554 4,766,084 The Company has share buyback program, approved on September 30, 2021 up to the limit of 3,696,858 common shares, with an 18-month term. Up to December 31, 2022, the Company repurchased 1,232,300 27,721

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	12 Months Ended
	Dec. 31, 2022
Earnings Loss Per Share
EARNINGS (LOSS) PER SHARE	EARNINGS (LOSS) PER SHARE Schedule of earnings per share Continued operations Discontinued operations Continued and discontinued operations 12.31.22 12.31.21 12.31.20 12.31.22 12.31.21 12.31.22 12.31.21 Basic numerator Net earnings (loss) for the period attributable to controlling shareholders (3,115,455) 499,385 1,518,492 (50,948) (79,930) (3,166,403) 419,455 Basic denominator Weighted average number of outstanding shares - basic (except treasury shares) 1,052,606,000 807,929,481 809,110,872 1,052,606,000 807,929,481 1,052,606,000 807,929,481 Net earnings (loss) per share basic - R$ (2.96) 0.62 1.88 (0.05) (0.10) (3.01) 0.52 Diluted numerator Net earnings (loss) for the period attributable to controlling shareholders (3,115,455) 499,385 1,518,492 (50,948) (79,930) (3,166,403) 419,455 Diluted denominator Weighted average number of outstanding shares - basic (except treasury shares) 1,052,606,000 807,929,481 809,110,872 1,052,606,000 807,929,481 1,052,606,000 807,929,481 Number of potential shares - 749,167 2,237,936 - - 749,167 Weighted average number of outstanding shares - diluted 1,052,606,000 808,678,648 811,348,808 1,052,606,000 807,929,481 1,052,606,000 808,678,648 Net earnings (loss) per share diluted - R$ (2.96) 0.62 1.87 (0.05) (0.10) (3.01) 0.52

FINANCIAL INSTRUMENTS AND RISK

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	12 Months Ended
	Dec. 31, 2022
Financial Instruments And Risk Management
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	FINANCIAL INSTRUMENTS AND RISK MANAGEMENT 24.1. In the ordinary course of business, the Company is exposed to credit, liquidity and market risks, which are actively managed in compliance with the Financial Risk Management Policy (“Risk Policy”) and internal guidelines and strategic documents subject to such policy, executing the formal designation of its hedge accounting relations. The Risk Policy was approved by the Board of Directors on December 15, 2022, with a maximum validity of one year and validity in 2023 and is available at the Company’s website. The Company’s risk management strategy, guided by the Risk Policy, has as main objectives: » To protect the Company’s operating and financial results, as well as its equity from adverse changes in the market prices, particularly commodities, foreign exchange and interests; » To protect the Company against counterparty risks in existing financial operations as well as to establish guidelines for sustaining the necessary liquidity to fulfil its financial commitments; » To protect the cash of Company against price volatilities, adverse conditions in the markets in which the Company acts and adverse conditions in its production chain. The Risk Policy defines the governance of the bodies responsible for the execution, tracking and approval of the risk management strategies, as well as the limits and instruments that can be used. Additionally, the Management of the Company approved the following policies on November 10, 2021, which are available at the Company’s website: » Financial Policy, which aims to: (i) establish guidelines for the management of the Company's financial debt and capital structure; and (ii) guide the Company's decision-making in connection with cash management (financial investments). » Profit Allocation Policy, which aims to establish the practices adopted by the Company regarding the allocation of its profits, providing, among others, the periodicity of payment of dividends and the baseline used to establish the respective amount. 24.2. The Company is exposed to the credit risk related to the financial assets held: trade and non-trade accounts receivable, marketable securities, derivative instruments and cash and equivalents. The Company’s credit risk exposure can be assessed in notes 4, 5 and 6. 24.2.1. Credit risk in accounts receivable The credit risk associated with trade accounts receivable is actively managed through specific systems and is supported by internal policies for credit analysis. The significant level of diversification and geographical dispersion of the customer portfolio significantly reduces the risk. However, the Company chooses to complement the risk management by contracting insurance policies for specific markets. The impairment of these financial assets is carried out based on expected credit losses. 24.2.2. Counterparty credit risk The credit risk associated with marketable securities, cash and cash equivalents and derivative instruments in general is directed to counterparties with Investment Grade ratings. The maintenance of assets with counterparty risk is constantly assessed according to credit ratings and the Company’s portfolio concentration, aligned with the applicable impairment requisites. On December 31, 2022, the Company held financial investments over R$100,000 at the following financial institutions: Banco Bradesco, Banco Daycoval, Banco do Brasil, Banco Pan, Banco Safra, Banco Santander, Banco Volkswagen, Banco Votorantim, Banco BNP, Banco BTG Pactual, Caixa Econômica Federal, HSBC, J.P. Morgan e XP. The Company also held derivative contracts with the following financial institutions: Banco Bradesco, Banco Itaú, Banco Safra, Banco Santander, Banco Votorantim, Bank Of America Merrill Lynch, Banco BNP, Banco BTG Pactual, Citibank, Goldman Sachs, J.P. Morgan Chase Bank, Morgan Stanley, Rabobank, T.Garanti Bankasi A.Ş. e XP. 24.3. The Company is exposed to liquidity risk as far as it needs cash or other financial assets to settle its obligations in the respective terms. The Company’s cash and liquidity strategy takes into consideration historical volatility scenarios of results as well as simulations of sectorial and systemic crisis. It is grounded on allowing resilience in scenarios of capital restriction. The ideal capital structure definition at BRF is essentially associated with (i) strong cash position as a tolerance factor for liquidity shocks, which includes minimum cash analysis; (ii) net indebtedness; and (iii) maximization of the capital opportunity cost. On December 31, 2022, the non-current consolidated gross debt, as presented below, represented 83.75% (86.78% as of December 31, 2021) of the total gross debt, which has an average term higher than nine years. The Company monitors the gross debt and net debt as set forth below: Schedule of debt levels and net debt 12.31.22 12.31.21 Current Non-current Total Total Foreign currency loans and borrowings (1,954,086) (10,595,095) (12,549,181) (16,343,552) Local currency loans and borrowings (1,925,788) (9,042,031) (10,967,819) (9,112,478) Derivative financial instruments, net 38,397 (164,416) (126,019) (223,949) Gross debt (3,841,477) (19,801,542) (23,643,019) (25,679,979) Cash and cash equivalents 8,130,929 - 8,130,929 7,528,820 Marketable securities 418,373 406,402 824,775 794,268 Restricted cash - 89,717 89,717 24,964 8,549,302 496,119 9,045,421 8,348,052 Net debt 4,707,825 (19,305,423) (14,597,598) (17,331,927) The table below summarizes the significant commitments and contractual obligations that may impact the Company’s liquidity: Schedule of commitments and contractual obligations 12.31.22 Book Contractual cash flow 2023 2024 2025 2026 2027 2028 onwards Non derivative financial liabilities Loans and borrowings 23,517,000 36,139,951 4,326,351 1,602,785 2,704,626 2,263,426 4,420,322 20,822,441 Principal 24,338,376 2,927,191 972,150 1,940,828 1,200,318 3,429,736 13,868,153 Interest 11,801,575 1,399,160 630,635 763,798 1,063,108 990,586 6,954,288 Trade accounts payable 12,743,087 12,924,646 12,917,187 4,115 1,725 1,619 - - Supply chain finance 1,393,137 1,421,706 1,421,706 - - - - - Lease liabilities 3,044,934 3,854,512 723,229 638,302 534,429 419,449 322,804 1,216,299 Derivative financial liabilities Financial instruments designated as cash flow hedge Interest rate derivatives 206,635 206,635 31,935 52,698 - - 7,864 114,138 Currency derivatives 17,551 17,551 17,551 - - - - - Commodities derivatives 26,730 26,730 26,730 - - - - - Financial instruments not designated as cash flow hedge Currency derivatives 6,251 6,251 6,251 - - - - - The Company does not expect that the cash outflows to fulfill the obligations shown above will be significantly anticipated by factors unrelated to its best interests, or have its value substantially modified outside the normal course of business. 24.4. 24.4.1. Interest rate risk The interest rate risk may cause economic losses to the Company resulting from volatility in interest rates that affect its assets and liabilities. The Company’s Risk Policy does not restrict exposure to different interest rates, neither establishes limits for fixed or floating rates. However, the Company continually monitors the market interest rates in order to evaluate any need to enter into hedging transactions to protect from the volatility of such rates and manage the mismatch between its financial assets and liabilities. The Company’s exposure to interest rates is set forth below: Schedule of exposure to interest rates 12.31.22 Notional Index Assets Liabilities Derivative financial instruments Exposure, Net Fixed Fixed Reais 163,403 (399,625) (959,700) (1,195,922) Fixed U.S. Dollars (USD) 4,368,536 (13,543,817) 3,430,151 (5,745,130) Fixed Turkish Liras (TRY) 44,676 (512,500) (208,708) (676,532) Fixed Euros (EUR) 88,925 - 490,107 579,032 Fixed Kwanza (AOA) 74,278 - - 74,278 Fixed Other 39,841 - - 39,841 Floating Floating IPCA Reais - (5,574,682) 4,590,000 (984,682) Floating CDI Reais 4,265,762 (2,555,558) (7,341,850) (5,631,646) Floating Libor U.S. Dollars (USD) - (130,443) - (130,443) 9,045,421 (22,716,625) - (13,671,204) Interest and fair value adjustment of derivatives - (800,375) (126,019) (926,394) Total 9,045,421 (23,517,000) (126,019) (14,597,598) The derivative financial instruments used to hedge the exposure to interest rates as of December 31, 2022 are presented in the table below: Schedule of derivative financial instruments used to hedge the exposure to interest rates 12.31.22 Fair value (R$) Fair value hedge - Derivative instruments Hedged Object Maturity Asset Liability Notional Instrument Object (1) Interest rate swap Debenture - 1st Issue - 3rd series - IPCA + 5.50% p.a. 2nd Qtr. 2026 IPCA + 5.50% p.a. CDI + 0.29% p.a. 400,000 BRL 8,183 7,290 Interest rate swap Debenture - 2nd Issue - 1st series - IPCA + 5.30% p.a. 3rd Qtr. 2027 IPCA + 5.30% p.a. CDI + 2.16% p.a. 705,000 BRL (7,864) 73,656 Interest rate swap Debenture - 2nd Issue - 2nd series - IPCA + 5.60% p.a. 3rd Qtr. 2030 IPCA + 5.60% p.a. CDI + 2.29% p.a. 1,495,000 BRL (66,888) 194,763 Interest rate swap Debenture - 3rd Issue - single series - IPCA + 4.78% p.a. 2nd Qtr. 2031 IPCA + 4.78% p.a. CDI + 0.12% p.a. 1,000,000 BRL (8,296) 75,119 Interest rate swap Debenture - 1st Issue - 1st series - IPCA + 6.83% p.a. 3rd Qtr. 2032 IPCA + 6.83% p.a. 109.32% CDI 990,000 BRL (37,620) (1,951) 4,590,000 (112,485) 348,877 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the debentures. 24.4.2. Foreign exchange risk The risk is the one that may cause unexpected losses to the Company resulting from volatility of the FX rates, reducing its assets and revenues, or increasing its liabilities and costs. The Company’s exposure is managed in three dimensions: statement of financial position exposure, operating income exposure and investments exposure. i. Statement of financial position exposure The Risk Policy regarding statement of financial position exposure has the objective to balance assets and liabilities denominated in foreign currencies, hedging the Company’s statement of financial position by using natural hedges, over-the-counter derivatives and exchange traded futures. Assets and liabilities denominated in foreign currency for which the exchange variations are recognized in the Financial Results are as follows, summarized in Brazilian Reais: Schedule of assets and liabilities denominated in foreign currency 12.31.22 12.31.21 Cash and cash equivalents 3,691,668 2,064,631 Trade accounts receivable 6,013,713 6,377,104 Trade accounts payable (1,484,810) (1,221,354) Loans and borrowings (12,241,309) (16,726,412) Other assets and liabilities, net 35,371 49,732 Exposure of assets and liabilities in foreign currencies (3,985,367) (9,456,299) Derivative financial instruments (hedge) 3,721,930 8,454,971 Exposure in result, net (263,437) (1,001,328) The net P&L exposure is mainly composed of the following currencies: Schedule of net P&L exposure Net P&L Exposure 12.31.22 12.31.21 Argentinian Peso (ARS) (4,614) (5,783) Angolan kwanza (AOA) 53,723 318,660 Euros (EUR) (43,445) 33,381 Chilean Pesos (CLP) 256,121 169,301 Yen (JPY) (3,268) 77,178 Turkish Liras (TRY) 214,936 266,541 U.S. Dollars (USD) (736,890) (1,860,606) Total (263,437) (1,001,328) The Company is exposed to other currencies, although they have been grouped in the currencies above due to its high correlation or for not being individually significant. The Company holds more financial liabilities in foreign currencies than assets and, therefore, holds derivative financial instruments to reduce such exposure. The derivative financial instruments acquired to hedge the foreign currency statement of financial position exposure on December 31, 2022 and are set forth below: Schedule of derivative financial instruments 12.31.22 Derivative instruments not designated Asset Liability Maturity Notional Exercise rate Fair value (R$) Non-deliverable forward EUR BRL 1st Qtr. 2023 EUR 88,000 5.7452 (2,059) Futures - B3 USD BRL 1st Qtr. 2023 USD 90,000 5.3240 3,939 Non-deliverable forward USD TRY 1st Qtr. 2023 USD 30,000 19.2285 (1,294) Non-deliverable forward USD TRY 2nd Qtr. 2023 USD 10,000 20.0300 (2,898) (2,312) Schedule of fair value hedge - derivative instruments 12.31.22 Fair value (R$) Fair value hedge - Derivative instruments Hedged Object Maturity Asset Liability Notional Instrument Object (1) FX and interest rate swap BRF SA BRFSBZ 3.95 2nd Qtr. 2023 FX + 3,95% p.a. 98.77% CDI 234,033 USD (31,935) 39,107 FX and interest rate swap BRF SA BRFSBZ 4 3/4 3rd Qtr. 2024 FX + 4,75% p.a. 104.48% CDI 295,363 USD (52,698) 22,058 529,396 (84,633) 61,165 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the senior unsecured notes. ii. Operating income exposure The Risk Policy regarding operating income exposure has the objective to hedge revenues and costs denominated in foreign currencies. The Company is supported by internal models to measure and monitor these risks, and uses financial instruments for hedging, designating the relations as cash flow hedges. The Company has more sales in foreign currency than expenditures and, therefore, holds derivative financial instruments to reduce such exposure. The derivative financial instruments designated as cash flow hedges for foreing exchange operating income exposure on December 31, 2022 are set forth below: Schedule of operating income exposure 12.31.22 Cash flow hedge - Derivative instruments Hedged object Asset Liability Maturity Notional Designation rate Fair value Non-deliverable forward USD Exports BRL USD 1st Qtr. 2023 USD 268,000 5.3950 27,249 Non-deliverable forward USD Exports BRL USD 2nd Qtr. 2023 USD 25,000 5.5406 3,337 Non-deliverable forward USD Exports BRL USD 4th Qtr. 2023 USD 3,000 5.5740 (53) Collar USD Exports BRL USD 1st Qtr. 2023 USD 130,000 5.3785 2,437 Collar USD Exports BRL USD 2nd Qtr. 2023 USD 50,000 5.5296 2,929 Collar USD Exports BRL USD 3rd Qtr. 2023 USD 15,000 5.6892 1,273 Collar USD Exports BRL USD 4th Qtr. 2023 USD 5,000 5.7500 503 37,675 iii. Investments exposure The Company holds both investments (net assets) and loans (financial liabilities) denominated in foreign currency. To balance the accounting effects of such exposures, some non-derivative financial liabilities are designated as hedging instruments for the investments exposure. The non-derivative financial instruments designated as net investment hedge instruments on December 31, 2022 are set forth below: Schedule of investments exposure 12.31.22 Net investment hedge - Object (Investment) Liability Maturity Notional Rate Exchange variation (1) Bond - BRF SA BRFSBZ 4.35 Federal Foods LLC USD 3rd Qtr. 2026 USD (2) 75,673 3.7649 (110,672) Bond - BRF SA BRFSBZ 4.35 BRF Kuwait Food Management Company WLL USD 3rd Qtr. 2026 USD (2) 108,757 3.7649 (140,614) Bond - BRF SA BRFSBZ 4.35 Al Khan Foodstuff LLC USD 3rd Qtr. 2026 USD (2) 65,570 3.7649 (94,776) Bond - BRF SA BRFSBZ 4.35 BRF Foods GmbH USD 3rd Qtr. 2026 USD (3) 90,000 5.1629 (4,932) Bond - BRF SA BRFSBZ 4.35 Al-Wafi Al-Takamol International for Foods Products USD 3rd Qtr. 2026 USD (3) 40,000 5.1629 (2,306) (353,300) (1) Corresponds to the effective portion of the hedge result accumulated in Other Comprehensive Income. (2) Designated on August 1st, 2019. (3) Designated on November 9, 2022. 24.4.3. Commodities price risk The Company uses commodities as production inputs and is exposed to commodities price risk arising from future purchases. The management of such risk is performed through physical inventories, future purchases at fixed price and through derivative financial instruments. The Risk Policy establishes coverage limits to the flow of purchases of corn and soy with the purpose of reducing the impact due to a price increase of these raw materials. The hedge may be reached using derivatives or by inventory management. The Company performs purchases at variable prices in future and spot markets and, to hedge such exposure, it holds derivative financial instruments in long position (buy) to fix these prices in advance. The financial instruments designated as cash flow hedges for the variable commodities price exposure on December 31, 2022 are set forth below: Schedule of financial instruments for the commodities price exposure 12.31.22 Cash flow hedge - Derivative instruments Hedged object Index Maturity Quantity Exercise price (1) Fair value Non-deliverable forward - buy Soybean meal purchase - floating price Soybean meal - CBOT 1st Qtr. 2023 32,999 ton 441.42 13,379 Non-deliverable forward - buy Soybean meal purchase - floating price Soybean meal - CBOT 2nd Qtr. 2023 20,000 ton 435.41 7,566 Collar - buy Soybean meal purchase - floating price Soybean meal - CBOT 1st Qtr. 2023 35,999 ton 478.95 3,647 Collar - buy Soybean meal purchase - floating price Soybean meal - CBOT 2nd Qtr. 2023 33,992 ton 495.63 1,172 Collar - buy Corn purchase - floating price Corn - CBOT 1st Qtr. 2023 113,077 ton 256.32 3,643 Collar - buy Corn purchase - floating price Corn - CBOT 2nd Qtr. 2023 67,986 ton 261.09 1,458 Corn future - buy Corn purchase - floating price Corn - B3 1st Qtr. 2023 18,009 ton 1,514.07 83 Corn future - buy Corn purchase - floating price Corn - B3 2nd Qtr. 2023 2,700 ton 1,550.00 2 Collar - buy Corn purchase - floating price Corn - B3 1st Qtr. 2023 79,326 ton 1,674.15 (414) Collar - buy Corn purchase - floating price Corn - B3 2nd Qtr. 2023 94,635 ton 1,650.76 229 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 1st Qtr. 2023 3,000 ton 1,353.20 928 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 2nd Qtr. 2023 5,000 ton 1,336.53 1,800 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 3rd Qtr. 2023 5,997 ton 1,328.23 1,428 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 4th Qtr. 2023 501 ton 1,360.69 - Collar - buy Soybean oil purchase - floating price Soybean oil - CBOT 2nd Qtr. 2023 8,001 ton 1,410.96 (1,451) Collar - buy Soybean oil purchase - floating price Soybean oil - CBOT 3rd Qtr. 2023 2,000 ton 1,410.85 (253) 523,223 33,217 (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton. In certain cases, the Company performs futures purchases at fixed prices and, to hedge such exposure, it holds derivative financial instruments in short position (sell) to keep these prices at market value. The financial instruments designated as fair value hedges for the fixed commodities price exposure on December 31, 2022 are set forth below: 12.31.22 Fair value hedge - Derivative instruments Hedged object Index Maturity Quantity Exercise price (1) Fair value Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 2nd Qtr. 2023 80,660 ton 255.31 (3,849) Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 3rd Qtr. 2023 106,019 ton 244.26 (1,376) Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 4th Qtr. 2023 6,658 ton 247.27 226 Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 1st Qtr. 2024 17,999 ton 245.66 209 Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 2nd Qtr. 2024 3,999 ton 246.88 45 Corn future - sell Corn purchase - fixed price Corn - B3 2nd Qtr. 2023 594 ton 1,583.55 - Corn future - sell Corn purchase - fixed price Corn - B3 3rd Qtr. 2023 212,922 ton 1,474.01 (1,618) Corn future - sell Corn purchase - fixed price Corn - B3 4th Qtr. 2023 9,990 ton 1,520.03 (94) 438,842 (6,457) (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton. 12.31.22 Fair value hedge - Protection object Assets Liabilities Maturity Notional Exercise price Fair value Non-deliverable forward Cost in USD BRL USD 2nd Qtr. 2023 USD 18,372 5.8861 7,435 Non-deliverable forward Cost in USD BRL USD 3rd Qtr. 2023 USD 11,984 5.6260 1,069 Non-deliverable forward Cost in USD BRL USD 4th Qtr. 2023 USD 1,646 5.5859 (40) Non-deliverable forward Cost in USD BRL USD 1st Qtr. 2024 USD 4,422 5.8015 428 Non-deliverable forward Cost in USD BRL USD 2nd Qtr. 2024 USD 987 5.8548 84 8,976 24.5. The effects of the financial instruments for hedging exchange rate, commodities price and interest rates in the income (loss) for the year, in Other Comprehensive Income (Loss) and in the financial position are set forth below: Schedule of gains and losses with hedge accounting instruments Income (loss) for the year 12.31.22 Note Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Net Sales 54,047,327 - - 54,047,327 Derivatives result Operating Results Cash flow 202,655 - - 202,655 Non-derivatives result Operating Results Cash flow (444,954) - - (444,954) Net Revenue 26 53,805,028 - - 53,805,028 Cost of Sales - (45,235,052) - (45,235,052) Derivatives result Operating Results Cash flow / Fair value - (437,324) - (437,324) Cost of Sales - (45,672,376) - (45,672,376) Interests on loans and borrowings - - (1,570,190) (1,570,190) Interest Rate Derivatives result Interest expenses Fair value - - (281,453) (281,453) Foreign Exchange variation on assets and liabilities 474,052 - - 474,052 Foreign Exchange Derivatives result Financial Position Not designated (899,953) - - (899,953) Foreign Exchange Derivatives result Loans in foreign currency Fair value (138,218) - - (138,218) Effects on Financial Result 28 (564,119) - (1,851,643) (2,415,762) Other Comprehensive Income 12.31.22 Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Derivative Instruments - current Operating Results Cash flow 33,711 (60,348) - (26,637) Non-derivative Instruments – current Operating Results Cash flow (103,686) - - (103,686) Non-derivative Instruments – non-current Operating Results Cash flow 548,639 - - 548,639 Non-derivative Instruments - non-current Foreign investments Net investment 87,929 - - 87,929 Other Comprehensive Income (1) 566,593 (60,348) - 506,245 (1) All effects are presents gross of taxes. Statement of financial position 12.31.22 Note Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Designated derivatives Operating Results Cash flow / Fair value 46,651 26,760 (197,118) (123,707) Not designated derivatives Financial Position Not designated (2,312) - - (2,312) Asset / (Liability) net 44,339 26,760 (197,118) (126,019) Derivative Instruments - current (2) Operating Results Cash flow 37,675 43,398 - 81,073 Non-derivative instruments – current Operating Results Cash flow (548,639) - - (548,639) Non-derivative Instruments - non-current Foreign investments Net investment (353,300) - - (353,300) Other Comprehensive Income (1) (864,264) 43,398 - (820,866) Derivatives result Operating Results Cash flow / Fair value - (18,853) - (18,853) Inventories 7 - (18,853) - (18,853) (1) All effects are presented gross of taxes. (2) Includes R$4,127 related to the time value of the commodity options contracts. Income (loss) for the year 12.31.21 Note Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Net Sales 48,327,703 - - 48,327,703 Derivatives result Operating Results Cash flow 15,602 - - 15,602 Net Revenue 26 48,343,305 - - 48,343,305 Cost of Sales - (37,858,788) - (37,858,788) Derivatives result Operating Results Cash flow / Fair value - (318,821) - (318,821) Cost of Sales - (38,177,609) - (38,177,609) Interests on loans and borrowings - - (1,681,078) (1,681,078) Interest Rate Derivatives result Interest expenses Fair value - - (33,084) (33,084) Foreign Exchange variation on assets and liabilities (408,269) - - (408,269) Foreign Exchange Derivatives result Financial Position Not designated 157,573 - - 157,573 Effects on Financial Result 28 (250,696) - (1,714,162) (1,964,858) Other Comprehensive Income 12.31.21 Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Derivative Instruments - current Operating Results Cash flow (43,978) (67,560) - (111,538) Non-derivative Instruments – current Operating Results Cash flow (444,953) - - (444,953) Non-derivative Instruments – non-current Operating Results Cash flow 334,577 - - 334,577 Non-derivative Instruments - non-current Foreign investments Net investment (96,555) - - (96,555) Other Comprehensive Income (250,909) (67,560) - (318,469) Statement of financial position 12.31.21 Note Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Designated derivatives Operating Results Cash flow / Fair value (10,342) 47,620 (30,108) 7,170 Not designated derivatives Financial Position Not designated (231,119) - - (231,119) Asset / (Liability) net (241,461) 47,620 (30,108) (223,949) Derivative Instruments - current Operating Results Cash flow 3,964 103,746 - 107,710 Non-derivative instruments – current Operating Results Cash flow (444,953) - - (444,953) Non-derivative instruments – non-current Operating Results Cash flow (548,640) - - (548,640) Non-derivative Instruments - non-current Foreign investments Net investment (441,229) - - (441,229) Other Comprehensive Income (1,430,858) 103,746 - (1,327,112) Derivatives result Operating Results Cash flow / Fair value - 531,732 - 531,732 Inventories 7 - 531,732 - 531,732 On December 16, 2021, the cash flow hedge relations presented below was discontinued because the hedging instruments was non-derivative financial instruments (loans) and no longer met the Company’s strategies and objectives. Schedule of hedging instruments non-derivative financial instruments 12.31.22 Cash flow hedge - Non-derivative instruments Hedged object Liability Maturity Notional Designation rate Rate (1) Balance (2) Bond BRF SA BRFSBZ 3.95 USD Exports USD 2nd Qtr. 2023 USD 150,000 2.0387 5.6963 (548,639) (548,639) (2) Average discontinuance rates. (3) Effective portion of the accumulated foreign exchange variations on the designated loans. The amount above will be maintained in Other Comprehensive Income (Loss) until its maturity, according to the previous designation and effectiveness. During the year ended December 31, 2022, the loan Bond BRF SA BRFSBZ 5 7/8, previously designated as hedging instrument for exports, was settled and the amount of R$(444,954) previously accumulated in Other Comprehensive Income (Loss) was reclassified to the statement of income (loss) within Net Sales. Summarized financial position of derivative financial instruments: Summarized financial position of derivative financial instruments 12.31.22 12.31.21 Assets Designated as hedge accounting Currency derivatives 64,202 27,617 Commodities derivatives 53,490 105,228 Interest rate derivatives 9,517 10,457 Not designated as hedge accounting Currency derivatives 3,939 2,053 131,148 145,355 Current assets 120,865 134,551 Non-current assets 10,283 10,804 Liabilities Designated as hedge accounting Currency derivatives (17,551) (37,959) Commodities derivatives (26,730) (57,608) Interest rate derivatives (206,635) (40,565) Not designated as hedge accounting Currency derivatives (6,251) (233,172) (257,167) (369,304) Current liabilities (82,468) (327,443) Non-current liabilities (174,699) (41,861) 24.6. Management believes that the most relevant risks that may affect the Company’s results are the volatility of commodities prices and foreign exchange rates. Currently the fluctuation of the interest rates does not affect significantly the Company’s results since Management has chosen to keep at fixed rates a considerable portion of its debts. The amounts below represent the possible impacts (incremental results) of the hedging instruments and their respective hedged positions, considering situations of increase and decrease in the selected risk factors. The information used in the preparation of the analysis is based on the position as of December 31, 2022, which has been described in the items above. The estimated values may differ significantly to numbers and results that will be effectively registered by the Company. Positive values indicate gains and negative values indicate losses. Schedule of quantitative and qualitative information Scenario Exchange rate - Balance Base - 50% - 25% - 10% + 10% + 25% + 50% USD 5.2177 2.6089 3.9133 4.6959 5.7395 6.5221 7.8266 Monetary Assets and Liabilities 2,088,710 1,044,355 417,742 (417,742) (1,044,355) (2,088,710) Derivative Instruments - Not designated (1,720,265) (860,133) (344,053) 344,053 860,133 1,720,265 Net effect 368,445 184,222 73,689 (73,689) (184,222) (368,445) EUR 5.5694 2.7847 4.1771 5.0125 6.1263 6.9618 8.3541 Monetary Assets and Liabilities 266,776 133,388 53,355 (53,355) (133,388) (266,776) Derivative Instruments - Not designated (245,054) (122,527) (49,011) 49,011 122,527 245,054 Net effect 21,722 10,861 4,344 (4,344) (10,861) (21,722) JPY 0.0396 0.0198 0.0297 0.0356 0.0435 0.0495 0.0594 Monetary Assets and Liabilities 1,634 817 327 (327) (817) (1,634) Net effect 1,634 817 327 (327) (817) (1,634) TRY 0.2788 0.1394 0.2091 0.2509 0.3067 0.3485 0.4182 Monetary Assets and Liabilities (211,822) (105,911) (42,364) 42,364 105,911 211,822 Derivative Instruments - Not designated 104,354 52,177 20,871 (20,871) (52,177) (104,354) Net effect (107,468) (53,734) (21,493) 21,493 53,734 107,468 AOA 0.0104 0.0052 0.0078 0.0093 0.0114 0.0130 0.0156 Monetary Assets and Liabilities (26,862) (13,431) (5,372) 5,372 13,431 26,862 Net effect (26,862) (13,431) (5,372) 5,372 13,431 26,862 CLP 0.0061 0.0031 0.0046 0.0055 0.0067 0.0077 0.0092 Monetary Assets and Liabilities (128,060) (64,030) (25,612) 25,612 64,030 128,060 Net effect (128,060) (64,030) (25,612) 25,612 64,030 128,060 Scenario Exchange rate - Operating results Base - 50% - 25% - 10% + 10% + 25% + 50% USD 5.2177 2.6089 3.9133 4.6959 5.7395 6.5221 7.8266 Revenue in USD (1,293,990) (646,995) (258,798) 258,798 646,995 1,293,990 NDF 772,220 386,110 154,444 (154,444) (386,110) (772,220) Collar 511,095 250,210 93,679 (34,277) (179,827) (440,712) Net effect (10,675) (10,675) (10,675) 70,077 81,058 81,058 Scenario Exchange rate - Operating results Base (1) - 50% - 25% - 10% + 10% + 25% + 50% USD 5.2177 2.6089 3.9133 4.6959 5.7395 6.5221 7.8266 Cost of Sales (97,601) (48,801) (19,520) 19,520 48,801 97,601 NDF 97,601 48,801 19,520 (19,520) (48,801) (97,601) Net effect - - - - - - Soybean Meal - CBOT 514 257 385 462 565 642 771 Cost of Sales 31,589 15,795 6,318 (6,318) (15,795) (31,589) Collar (13,454) (4,519) (576) 1,860 7,243 16,214 NDF (13,648) (6,824) (2,730) 2,730 6,824 13,648 Net effect 4,487 4,452 3,012 (1,728) (1,728) (1,727) Soybean Oil - CBOT 1,397 698 1,048 1,257 1,537 1,746 2,095 Cost of Sales 17,112 8,556 3,422 (3,422) (8,556) (17,112) Collar (6,802) (3,296) (1,174) 1,168 3,311 6,817 NDF (10,100) (5,050) (2,020) 2,020 5,050 10,100 Net effect 210 210 228 (234) (195) (195) Corn - CBOT 260 130 195 234 285 324 389 Cost of Sales (4,447) (2,223) (889) 889 2,223 4,447 Collar (142,169) (62,790) (15,926) 10,338 57,544 136,924 NDF 27,258 13,629 5,452 (5,452) (13,629) (27,258) Net effect (119,358) (51,384) (11,363) 5,775 46,138 114,113 Corn - B3 1,517 759 1,138 1,366 1,669 1,897 2,276 Cost of Sales (21,876) (10,938) (4,375) 4,375 10,938 21,876 Collar (122,349) (55,057) (14,682) 7,402 47,444 114,736 Future 151,686 75,843 30,337 (30,337) (75,843) (151,686) Net effect 7,461 9,848 11,280 (18,560) (17,461) (15,074) (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton. 24.7. Schedule of financial instruments by category 12.31.22 Amortized cost Fair value through other comprehensive income Fair value through profit and loss Total Equity instruments Assets Cash and bank 1,865,077 - - 1,865,077 Cash equivalents - - 6,265,852 6,265,852 Marketable securities 379,145 11,752 433,878 824,775 Restricted cash 89,717 - - 89,717 Trade accounts receivable 3,918,570 - 274,493 4,193,063 Other receivables 38,443 - - 38,443 Derivatives not designated - - 3,939 3,939 Derivatives designated as hedge accounting (1) - - 127,209 127,209 Liabilities Trade accounts payable (12,743,087) - - (12,743,087) Supply chain finance (1,393,137) - - (1,393,137) Loans and borrowings (2) (16,055,704) - (7,461,296) (23,517,000) Derivatives not designated - - (6,251) (6,251) Derivatives designated as hedge accounting (1) - - (250,916) (250,916) (23,900,976) 11,752 (613,092) (24,502,316) (1) All derivatives are classified at fair value through profit and loss. Those designated as hedge accounting instruments have their gains and losses also affecting Equity and Inventories. (2) The part of the loans and borrowings that is object in a fair value hedge is classified as Fair value through

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2022
Segment Information
SEGMENT INFORMATION	SEGMENT INFORMATION The operating segments are reported consistently with the management reports provided to the main strategic and operational decision makers for assessing the performance of each segment and allocation of resources. The operating segments information is prepared considering three reportable segments, being: Brazil, International and Other Segments. The operating segments include the sales of all distribution channels and are subdivided according to the nature of the products, for which the characteristics are described below: » Poultry » Pork and others » Processed » Other sales Other segments are comprised of commercialization and development of animal nutrition ingredients, human nutrition, plant nutrition (fertilizers), healthcare (health and wellness), pet food, as well as commercialization of agricultural products. The items not allocated to the segments are presented as Corporate and refer to relevant events not attributable to the operating segments. The net sales by nature for each reportable operating segment is set forth below: Schedule of operating income for each operating segment Net sales 12.31.22 12.31.21 12.31.20 Brazil In-natura 5,976,960 6,002,585 5,014,250 Poultry 4,576,600 4,544,724 3,738,560 Pork and other 1,400,360 1,457,861 1,275,690 Processed 20,878,697 18,729,686 15,944,162 Other sales 142,131 76,618 26,707 26,997,788 24,808,889 20,985,119 International In-natura 20,044,710 18,212,688 14,570,620 Poultry 18,110,329 15,818,512 12,246,499 Pork and other 1,934,381 2,394,176 2,324,121 Processed 3,679,233 2,955,431 2,366,204 Other sales 379,192 346,585 303,370 24,103,135 21,514,704 17,240,194 Other segments 2,704,105 2,019,712 1,244,387 53,805,028 48,343,305 39,469,700 The income (loss) before financial results for each segment and for Corporate is set forth below: Schedule of operating income for each operating segment 12.31.22 12.31.21 12.31.20 Brazil (352,138) 1,583,899 2,081,150 International 403,661 942,006 1,100,212 Other segments 440,062 393,477 197,233 Sub total 491,585 2,919,382 3,378,595 Corporate (627,874) 90,405 (327,366) (136,289) 3,009,787 3,051,229 The composition of the main effects not allocated to the operating segments and presented as Corporate is set forth below: Schedule of composition of the main effects not allocated to the operating segments Corporate 12.31.22 12.31.21 12.31.20 Investigations involving the Company (note 1.3) (588,774) (9,003) (28,004) Reversal/(provision) for tax and civil contingencies (50,397) 30,587 (109,088) Expenses COVID-19 (1) (1,224) (74,482) (81,562) Gains (losses) with demobilization 1,398 (6,814) (16,494) Results with sale and disposal of fixed assets 3,582 65,884 (28,178) Result in the sale of investments - 76,148 (62,006) Arbitration reversal - - 14,520 Results with disposal of businesses - - (29,471) Other 7,541 8,085 12,917 (627,874) 90,405 (327,366) (1) Mainly comprised of donations in Brazil, consultants and expenses with health and safety, which are not associated with the business segments. No customer individually or in aggregate (economic group) accounted for more than 5% of net sales for the years ended December 31, 2022, 2021 and 2020. The goodwill arising from business combinations and the intangible assets with indefinite useful life (trademarks) were allocated to the reportable operating segments, considering the economic benefits generated by such intangible assets. The allocation of these intangible assets is presented below: Schedule of goodwill and intangible assets arising from business combination Goodwill Trademarks Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Brazil 1,151,498 1,151,498 982,478 982,478 2,133,976 2,133,976 International 1,865,390 1,813,986 423,846 275,982 2,289,236 2,089,968 Other segments 457,215 459,699 474,875 474,875 932,090 934,574 3,474,103 3,425,183 1,881,199 1,733,335 5,355,302 5,158,518 Information related to total assets by reportable segment is not disclosed, as it is not included in the set of information made available to the Company’s management, which makes investment decisions and determine allocation of resources based on information about the consolidated assets.

NET SALES

NET SALES	12 Months Ended
	Dec. 31, 2022
Net Sales
NET SALES	NET SALES Schedule of net sales 12.31.22 12.31.21 12.31.20 Gross sales Brazil 33,325,565 30,700,510 26,017,981 International 25,253,452 22,959,318 18,514,099 Other segments 3,305,974 2,319,991 1,378,344 61,884,991 55,979,819 45,910,424 Sales deductions Brazil (6,327,777) (5,891,621) (5,032,862) International (1,150,317) (1,444,614) (1,273,905) Other segments (601,869) (300,279) (133,957) (8,079,963) (7,636,514) (6,440,724) Net sales Brazil 26,997,788 24,808,889 20,985,119 International 24,103,135 21,514,704 17,240,194 Other segments 2,704,105 2,019,712 1,244,387 53,805,028 48,343,305 39,469,700

OTHER OPERATING INCOME (EXPENSE

OTHER OPERATING INCOME (EXPENSES), NET	12 Months Ended
	Dec. 31, 2022
Other Operating Income Expenses Net
OTHER OPERATING INCOME (EXPENSES), NET	OTHER OPERATING INCOME (EXPENSES), NET Schedule of other operating income (expense) 12.31.22 12.31.21 12.31.20 Recovery of expenses (1) 128,895 135,662 408,161 Provision reversal 1,462 1,143 73,361 Scrap sales 16,226 12,763 12,204 Provision for civil and tax risks (102,539) 33,311 (68,295) Other employees benefits (19,519) (52,521) (27,741) Insurance claims costs (22,366) (35,102) (8,762) Gains (losses) on the disposal of non-financial assets (3,985) 141,211 (40,220) Demobilization expenses 1,398 (6,814) (19,988) Expenses with investigations (2) (588,774) (9,003) - Expected credit losses in other receivables 102 (579) (989) Impairment of investments - - (62,090) Other 43,830 (8,808) (32,318) Other operating income (expenses), net (545,270) 211,263 233,323 (1) Includes recovery of PIS, COFINS and ICMS taxes on inputs, INSS and other in the amount of R$47,661 for year ended December 31, 2022 (R$62,439 for the year ended December 31, 2021), (R$295,593 of recovery of PIS and COFINS taxes on inputs for the year ended December 31, 2020). (2) As mentioned in note 1.3.

FINANCIAL INCOME (EXPENSES), NE

FINANCIAL INCOME (EXPENSES), NET	12 Months Ended
	Dec. 31, 2022
Financial Income Expenses Net
FINANCIAL INCOME (EXPENSES), NET	FINANCIAL INCOME (EXPENSES), NET Schedule of finance income Restated (1) Restated (1) Note 12.31.22 12.31.21 12.31.20 Financial income Interest on cash and cash equivalents 4 309,162 118,393 87,694 Income with marketable securities 5 126,106 79,425 59,970 Fair value through other comprehensive income - - 1,295 Fair value through profit and loss 70,939 45,093 40,119 Amortized cost 55,167 34,332 18,556 Interest on recoverable taxes (2) 9 307,313 289,772 205,066 Interest on other assets 35,467 45,959 58,623 Financial income on other assets and liabilities (3) 304,887 4,187 9,404 Financial income 1,082,935 537,736 420,757 Financial expenses Interests on loans and borrowings 15 (1,851,643) (1,635,604) (1,524,154) Interest on contingencies 21 (138,433) (239,174) (42,641) Interest on leases 18 (220,406) (226,444) (207,598) Interest on actuarial liabilities (47,385) (46,741) (33,549) Discount on assignment of credits (158,469) (80,192) (60,789) Bank expenses (91,313) (85,157) (57,729) Taxes on financial income (26,245) (27,755) (65,851) Put/Call Options Result - Business Combinations - (278,618) 579,946 Adjustment to present value 6, 16 and 17 (976,104) (634,047) (418,234) Other financial expenses (75,767) (77,883) (58,855) Financial expenses (3,585,765) (3,331,615) (1,889,454) Foreign exchange and monetary variations Exchange rate variation on monetary assets and liabilities 474,052 (407,472) (1,179,236) Derivative results (1,038,171) 157,573 948,938 Net Monetary Gains or Losses (4) 398,194 (797) - Monetary, exchange and derivative results, net (165,925) (250,696) (230,298) Financial income (expenses), net (2,668,755) (3,044,575) (1,698,995) (1) The Company changed the aggregation of the information in order to increase the level of details, restating the comparative balances in accordance. (2) For the year ended December 31, 2021, includes the effects of the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from SHB, Batávia and UP! Alimentos Ltda. in the amount of R$50,617. For the year ended December 31, 2020, includes the effects of the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from Eleva in the amount of R$58,979. (3) Gain of R$275,917 in the securities repurchase – early settlement of senior notes (note 15.4). (4) Effects of monetary correction resulting from operations in hyperinflationary economy (note 3.5).

STATEMENT OF INCOME BY NATURE

STATEMENT OF INCOME BY NATURE	12 Months Ended
	Dec. 31, 2022
Statement Of Income By Nature
STATEMENT OF INCOME BY NATURE	STATEMENT OF INCOME BY NATURE The Company discloses its statement of income by function and thus presents below the details by nature: Schedule of statement of income by function Restated (1) Restated (1) 12.31.22 12.31.21 12.31.20 Costs of sales Raw materials and supplies (2) 34,930,469 29,279,943 21,991,557 Salaries and employees benefits (3) 4,690,868 4,280,574 4,181,001 Depreciation 2,319,631 2,080,306 1,873,422 Amortization 185,852 150,514 123,270 Other 3,545,556 2,859,435 2,336,228 Cost of sales 45,672,376 38,650,772 30,505,478 Sales expenses Indirect and direct logistics expenses 3,415,266 2,698,526 2,159,797 Marketing 801,194 718,151 632,870 Salaries and employees benefits (3) 1,548,788 1,480,314 1,528,659 Depreciation 341,009 345,624 217,732 Amortization 68,317 94,332 91,683 Other 892,574 721,303 670,580 Sales expenses 7,067,148 6,058,250 5,301,321 Administrative expenses Salaries and employees benefits (3) 319,187 395,892 402,335 Fees 46,602 68,378 67,192 Depreciation 33,896 35,193 47,682 Amortization 43,000 40,385 40,589 Other (4) 202,142 283,112 275,060 Administrative expenses 644,827 822,960 832,858 (1) Restatement of the comparative balances to reflect the changes in the accounting practices described in note 3. (2) Includes recoveries of ICMS, PIS and COFINS taxes on inputs, INSS credits and export credits in the amount of R$90,865 for the year ended December 31, 2022 (R$62,910 for the year ended December 31, 2021), (null for the year ended December 31, 2020). (3) Includes expenses on restructuring in the amount of: (i) R$14,820 in the cost of sales, (ii) R$20,139 in the selling expenses and (iii) R$10,264 in the administrative expenses (null for the year ended December 31, 2021 and for the year ended December 31, 2020). (4) Includes expenses with mergers and acquisitions in the amount of R$7,172 for the year ended December 31, 2022 (R$29,386 for the year ended December 31, 2021), (null for the year ended December 31, 2020). The Company incurred in expenses with internal research and development of new products of R$ 33,389 42,010

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2022
Related Parties
RELATED PARTIES	RELATED PARTIES Schedule of transaction and balances of other parties Accounts receivable Trade accounts payable 12.31.22 12.31.21 12.31.22 12.31.21 Marfrig Global Foods S.A. 11,251 9,252 (26,970) (36,058) Marfrig Chile S.A. 2,258 1,434 (42) (24) Quickfood S.A. 18,531 8,690 - - Marfrig Alimentos S.A. 98 - - - Pampeano Alimentos S.A. 217 - - - Total 32,355 19,376 (27,012) (36,082) Sales Purchases 12.31.22 12.31.21 12.31.22 12.31.21 Marfrig Global Foods S.A. 76,553 89,311 (572,357) (328,956) Marfrig Chile S.A. 15,273 4,866 (1,187) (93) Quickfood S.A. 84,875 38,058 - - Marfrig Alimentos S.A. 242 139 - - Pampeano Alimentos S/A 237 - - - Total 177,180 132,374 (573,544) (329,049) The subsidiaries of the Company enter into loan agreements pursuant its cash management strategy respecting market conditions. As of December 31, 2022, the balance of these transactions was R$$ 2,156,987 2,327,576 The Company made contributions related to the post-employment benefit plans of its employees to BRF Previdência, which holds these plans (note 20). Additionally, the Company leased properties owned by BRF Previdência, and for the year ended December 31, 2022 the total amount of lease payments was R$ 22,241 20,647 The Company maintains other transactions with related parties resulting from guarantees, transferences and donations to related associations and institutes, as well as leasing and other commercial transactions with related people and entities. Such transactions are compliant with the Related Party Transactions Policy and are not relevant, individually or in aggregate. On December 16, 2022, BRF issued a guarantee to the promissory commercial notes issued by Potengi, public offering with limited distribution efforts with maturity in eighteen (18) months. The total amount of the Offer is R$700,000 (seven hundred million Brazilian reais). BRF issued a joint guarantee limited to the amount corresponding to 24% of the Offer amount. 30.1. The total remuneration and benefits expense with board members, statutory directors and the head of internal audit are set forth below: Schedule of total remuneration and benefits paid to professionals 12.31.22 12.31.21 12.31.20 Salary and profit sharing 35,547 61,088 67,814 Short-term benefits (1) 1,263 1,149 2,777 Private pension 834 1,189 1,323 Termination benefits 1,237 2,118 8,417 Share-based payment 27,210 29,198 17,397 Total remuneration and benefits paid to professionals 66,091 94,742 97,728 (1) Comprises: medical assistance, educational expenses and others. In addition, the executive officers (non-statutory) received among remuneration and benefits the total amount of R$ 18,072 29,526

GOVERNMENT GRANTS

GOVERNMENT GRANTS	12 Months Ended
	Dec. 31, 2022
Government Grants
GOVERNMENT GRANTS	GOVERNMENT GRANTS The Company has tax benefits related to ICMS granted by the state governments as follows: Programa de Desenvolvimento Industrial e Comercial de Mato Grosso Programa de Desenvolvimento do Estado de Pernambuco Fundo de Participação e Fomento à Industrialização do Estado de Goiás For the year ended December 31, 2022, the government grants totaled R$ 337,980 147,463 ), ( R$ 153,762 ,

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2022
Commitments
COMMITMENTS	COMMITMENTS In the normal course of the business, the Company enters into agreements with third parties for the purchase of raw material, mainly corn and soymeal. The agreed prices in these agreements can be fixed or variable. The Company also enters into other agreements, such as electricity supply, packaging supplies, construction of buildings and others for the supply of its manufacturing activities. The firm commitments schedule is set forth below: Schedule of commitments 12.31.22 Current 6,152,570 Non-current 2,257,101 2024 971,287 2025 440,474 2026 297,303 2027 300,972 2028 onwards 247,065 Total 8,409,671

INSURANCE COVERAGE

INSURANCE COVERAGE	12 Months Ended
	Dec. 31, 2022
Insurance Coverage
INSURANCE COVERAGE	INSURANCE COVERAGE The Company’s policy for insurance considers the concentration and relevance of the risks identified in its risk management program. Schedule of insurance coverage 12.31.22 Assets covered Coverage Amount of coverage Operational risks Coverage against damage to buildings, facilities, inventory, machinery and equipment, loss of profits. 3,185,640 Transport of goods Coverage of goods in transit and in inventories. 788,279 Civil responsability Third party complaints. 417,416 Each legal entity has its own coverages, which are not complementary.

TRANSACTIONS THAT DO NOT INVOLV

TRANSACTIONS THAT DO NOT INVOLVE CASH	12 Months Ended
	Dec. 31, 2022
Transactions That Do Not Involve Cash
TRANSACTIONS THAT DO NOT INVOLVE CASH	TRANSACTIONS THAT DO NOT INVOLVE CASH The following transactions did not involve cash or cash equivalents during the year ended December 31, 2022: (i) Capitalized loan interest: for the year ended December 31, 2022 amounted to R$ 93,261 57,001 (ii) Addition of lease by right-of-use assets and respective lease liability: for the year ended December 31, 2022 amounted to R$ 1,178,709 686,764

EVENTS AFTER THE REPORTING PERI

EVENTS AFTER THE REPORTING PERIOD	12 Months Ended
	Dec. 31, 2022
Events After Reporting Period
EVENTS AFTER THE REPORTING PERIOD	EVENTS AFTER THE REPORTING PERIOD 35.1. On February 6, 2023 an earthquake of significant magnitude hit Turkey and Syria. Banvit, BRF´s subsidiary in Turkey, does not have plants closer to the affected location, therefore, no impact on its operations was observed. 35.2. On February 8, 2023, the Brazilian Supreme Court (“STF”) has unanimously decided that a final decision favorable to companies on taxes paid on a continuous basis will lose its effect if the STF subsequently judges it otherwise. The Company assessed the issue judged in this decision, which covers Social Contribution on Net Income, and informs that it regularly collects the contribution. The Company also assessed other taxes covered by the decision rendered and there are no cases with a final and unappealable decision in favor of BRF and that have an unfavorable decision in the STF. Therefore, no impact was observed on this Financial Statement. 35.3. The Company announced on February 28, 2023 that has engaged Santander bank as financial advisor to assist on the sale of the pet food operation, which is conducted by the subsidiaries BRF Pet S.A., Mogiana Alimentos S.A., Hercosul Alimentos Ltda., Hercosul Soluções em Transportes Ltda., Hercosul Distribuição Ltda. and Hercosul International S.R.L. (“Transaction”) and reported under Other segments in note 25. The Transaction will be conducted through a competitive process which is in its initial stage.

APPROVAL OF THE FINANCIAL STATE

APPROVAL OF THE FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2022
Approval Of Financial Statements
APPROVAL OF THE FINANCIAL STATEMENTS	APPROVAL OF THE FINANCIAL STATEMENTS The consolidated financial statements were approved and the issuance authorized by the Board of Directors on April 28, 2023.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Summary Of Significant Accounting Policies
Changes in accounting practices	3.1. Changes in accounting practices In order to improve the level of detail in the presentation of information in the financial statements, in the year ended December 31, 2022, the Company began to classify freight and port expenses in intra-group transactions, as Cost of Sales and no longer as Selling Expenses, as these are costs incurred to bring inventories to their current condition and location. To ensure comparability between the years presented, the comparative balances were reclassified as below: Comparative balances 2021 2020 Reclassification Reclassification Previously presented Freight and port expenses Reclassified Previously presented Freight and port expenses Reclassified Corresponding Notes Cost of sales (38,177,609) (473,163) (38,650,772) (30,133,769) (371,709) (30,505,478) 29 Operating Income (Expenses): Selling expenses (6,531,413) 473,163 (6,058,250) (5,673,030) 371,709 (5,301,321) 29
Consolidation	3.2. Consolidation The Consolidated financial statements include BRF and the subsidiaries (note 1.1) of which BRF has direct or indirect control, obtained when the Company is exposed to or has right to variable returns of such subsidiaries and has the power to influence these returns. The financial information of all consolidated entities was prepared using the same accounting policies. All transactions and balances between BRF and its subsidiaries have been eliminated upon consolidation, as well as the unrealized profits or losses arising from these transactions, net of taxes. Non-controlling interests are presented separately.
Accounting judgments, estimates and assumptions	3.3. Accounting judgments, estimates and assumptions The Management made the following judgments which have a material impact on the amounts recognized in the financial statements: Main judgments: » determination of the moment when control is transferred for revenue recognition (note 26); » determination or change of the probability of exercise of a renewal option or anticipated termination of the lease agreements (note 18). Main estimates: » determination of fair value of financial instruments due to significant unobservable inputs (note 24); » determination of recoverable amount non-financial assets. Main assumptions: discount and growth rates (note 14); » determination of loss rate in the measurement of expected credit losses (notes 3.20.1 and 6); » determinations of fair value of biological assets due to significant unobservable inputs (note 8); » determination of the term on the analysis of recoverability of taxes (note 9 and 10); » reduction factor on technical useful lives such as deterioration, obsolescence and influence of external factors when determining the useful lives of property, plant, equipment and intangible assets with definite useful life (note 13 and 14); » actuarial assumptions on measurement of employee benefits liabilities (note 20); » assessment of the loss probability and liability measurement on provision for tax, civil and labor risks (note 21); The Company reviews the estimates and underlying assumptions used in its accounting estimates in each reporting period. Revisions to accounting estimates are recognized in the period in which the estimates are revised.
Functional currency and foreign currency transactions	3.4. Functional currency and foreign currency transactions The financial statements of each subsidiary included in consolidation are prepared using the currency of the main economic environment where it operates. The financial statements of foreign subsidiaries with functional currency different from Reais are translated into Brazilian Reais, under the following criteria: » assets and liabilities are translated at the closing exchange rate; » income and expenses are translated at the monthly average rate; » the cumulative effects of gains or losses upon translation are recognized in Other Comprehensive Income, within equity. Goodwill arising from business combinations with foreign entities is expressed in the functional currency of that entity and translated by the closing exchange rate for the reporting currency of the acquirer, with the exchange variation effects recognized in Other Comprehensive Income. The transactions in foreign currency follow the criteria below: » non-monetary assets and liabilities, as well as incomes and expenses, are translated at the historical rate of the transaction; » monetary assets and liabilities are translated at the closing exchange rate; » the cumulative effects of gains or losses upon translation of monetary assets and liabilities are recognized in the statements of income (loss).
Hyperinflationary economies	3.5. Hyperinflationary economies The Company has subsidiaries in Argentina and in Turkey, which are considered a hyperinflationary economy. For these subsidiaries the accounting policies below are adopted: Non-monetary items, as well as income and expenses, are adjusted by the changes in the inflation index between the initial recognition date the closing date, so that the subsidiaries' financial information is presented at current value. When an economy become hyperinflationary the cumulative adjustments related to prior periods are recorded in accumulated profit and losses in equity, considering that the Controlling entity is not in a hyperinflationary economy. The translation of the balances of the subsidiary in hyperinflationary economy to the reporting currency was made at the closing rate of the reporting period for both financial position and income statement balances. 3.5.1. Turkey Levels of inflation in Turkey have been high in the recent years and exceeded 100 The price index used for the year ended December 31, 2022 was 64 (188,251) 400,763 196,953 The cumulative effects as of December 31, 2021 were recognized under Accumulated Losses, in the amount of R$ 351,453 3.5.2. Argentina The inflation rates used in 2022 and 2021 were, respectively, 95.49 51.65 (227) (474) (7,343) (2,241) (7,570)
Business combination	3.6. Business combination Business combinations are recorded according to the acquisition method, which determines that the cost of an acquisition is measured by the sum of the consideration transferred, assessed based on the fair value on the acquisition date, and the value of any non-controlling interest in the acquired company. The Company measures the non-controlling interest based on its participation in the net assets identified in the acquired company. Costs directly attributable to the acquisition are recorded as expense when incurred. Business combinations with entities under common control are recognized using the acquisition method when the agreements have a substance and at cost when no substance is observed in the transaction. In the substance assessment factors such as involvement of third parties, creation of a new company and a potential sale, change of control, among others are considered. In the acquisition of a business, Management assesses the acquired assets and liabilities assumed in order to classify and allocate them in accordance with the contractual terms, economic circumstances and relevant conditions on the acquisition date. Initially, goodwill is measured as the excess of the consideration transferred over the fair value of the net assets acquired (identifiable assets and liabilities assumed, net). After the initial recognition, goodwill is measured at cost less any accumulated impairment losses. For purposes of testing the recoverable amount, goodwill is allocated to each of the cash-generating units that will benefit from the acquisition.
Inventories	3.7. Inventories Inventories are measured at the lower of the average cost of acquisition or production of finished products and the net realizable value. The cost of finished products includes purchased raw materials, labor, production costs, transportation and storage and non-recoverable taxes, which are related to all the processes necessary for bringing the products to sales conditions. Write-down to net realizable value due to obsolescence, impaired items, slow-moving and realizable value through sale are evaluated and recorded in each reporting period, as appropriate. Normal production losses are included in the production cost for the respective month, while abnormal losses, if any, are expensed in Cost of sales without movement through inventories.
Biological assets	3.8. Biological assets The consumable and production biological assets (live animals) and forests are measured at their fair value, using the cost approach technique to live animals and the revenue approach for forests. In determining the fair value of live animals, all losses inherent to the breeding process are already considered.
Income taxes	3.9. Income taxes In Brazil, it comprises income tax (“IRPJ“) and social contribution on profit (“CSLL“), which are calculated monthly based on taxable profit, after offsetting tax losses and negative social contribution base, limited to 30% of the taxable income, applying the rate of 15% plus an additional 10% for the IRPJ and 9% for the CSLL The results obtained from foreign subsidiaries are subject to taxation by the countries where they are based, according to applicable rates and legislation. In Brazil, these results suffer the effects of taxation on universal basis established by the Law No. 12,973 / 14. The Company analyzes the results of each subsidiary for the application of its Income Tax legislation, in order to respect the treaties signed by Brazil and avoid double taxation. Deferred taxes represent credits and debits on unused tax losses carried forward and negative CSLL base, as well as temporary differences between the tax and accounting bases. Deferred income tax assets and liabilities are classified as non-current. When the Company’s internal studies indicate that the future use of these credits over a 10-year horizon is not probable, the asset is derecognized (note 10.3). Deferred tax assets and liabilities are presented net if there is enforceable legal right to be offset, and if they are under the responsibility of the same tax authority and under the same taxable entity. Deferred tax assets and liabilities must be measured at the rates applicable in the period in which the asset is realized or the liability is settled, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period. In compliance with the interpretation ICPC 22 / IFRIC 23, the Company analyzed relevant tax decisions of higher courts and whether they conflict in any way with the positions adopted by the Company. Regarding the known uncertain tax positions, the Company reviewed the corresponding legal opinions and jurisprudence and did not identify impacts to be recorded, since it concluded that the tax authorities are not likely to reject the positions adopted. The Company periodically evaluates the positions assumed in which there are uncertainties about the adopted tax treatment and will set up a provision when applicable.
Assets held for sale and discontinued operations	3.10. Assets held for sale and discontinued operations Assets held for sale are measured at the lower of the book value and the fair value less selling costs and are not depreciated or amortized. Such items are only classified under this item when its sale is highly probable and they are available for immediate sale in their current conditions. Losses due to impairment are recorded under Other operating expenses. The statement of income and cash flows are classified as discontinued operations and presented separately from continued operations of the Company when the operation represents a separate major line of business or geographical area of operations. The prior periods of the statement of income (loss) and of the statement of cash flows are restated for comparative purposes. The statement of financial position remains as disclosed in prior periods.
Investments	3.11. Investments Investments classified in this group are: i) in associated companies, that are entities over which the Company has significant influence, which is the power to participate in decisions on the investee’s financial and operational policies, but without individual or joint control of these policies; and ii) in joint ventures, in which the control of the business is shared through contractual agreement and decisions about the relevant activities require the unanimous consent of the parties. Investments are initially recognized at cost and subsequently adjusted using the equity method.
Property, plant and equipment	3.12. Property, plant and equipment Property, plant and equipment are measured by the cost of acquisition, formation, construction or dismantling, less accumulated depreciation. Loans and borrowings costs are recorded as part of the costs of property, plant and equipment in progress, considering the weighted average rate of loans and borrowings effective on the capitalization date. Depreciation is recognized based on the estimated economic useful life of each asset using the straight-line method. The estimated useful life, residual values and depreciation methods are reviewed annually and the effects of any changes in estimates are accounted for prospectively. Land is not depreciated. The Company annually performs an impairment analysis for its cash-generating units, which include the balances of property, plant and equipment (note 13). Gains and losses on disposal of property, plant and equipment are determined by comparing the sale value with the residual book value and are recognized in the statement of income on the date of sale under Other operating income (expense).
Intangible assets	3.13. Intangible assets Acquired intangible assets are measured at cost at initial recognition, while those arising from a business combination are recognized at fair value on the acquisition date. After initial recognition, are presented at cost less accumulated amortization and impairment losses, when applicable. Internally generated intangible assets, excluding development costs, are not capitalized and the expense is recognized in the income statement when incurred. Intangible assets with definite useful lives are amortized on a straight-line basis over their economic useful lives. The amortization period and method for an intangible asset with definite life are reviewed at least at the end of each year, and any changes observed are applied prospectively. The amortization of intangible assets with finite lives is recognized in the income statement in the expense category related to their use. Intangible assets with indefinite useful lives are not amortized, but are tested annually for impairment, being allocated to the cash-generating units (note 14). The Company records in this subgroup mainly goodwill and brands, which are expected to contribute indefinitely to its cash flows.
Contingent assets	3.14. Contingent assets Contingent assets are possible assets to which existence needs to be confirmed by the occurrence or not of one or more uncertain future events. The Company does not record contingent assets, however when the inflow of economic benefits is more likely than not to occur, the contingent assets are disclosed.
Leasing	3.15. Leasing A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company assesses whether: » the contract involves the use of an identified asset, which may be explicit or implicit, and may be physically distinct or represent substantially the entire capacity of a physically distinct asset. If the supplier has a substantial right to replace the asset, then the asset is not identified; » the Company has the right to obtain substantially all the economic benefits from using the asset throughout the period of use; and » the Company has the right to direct the use of the asset throughout the period of use, which occurs in either of the following situations: o the Company has the right to direct how and for what purpose the asset is used, or o the conditions are predetermined so as the Company has the right to operate the asset or has designed the asset in a way that predetermined how and for what purpose it will be used. At the beginning of the contract, the Company recognizes a right-of-use asset and a lease liability, which represents the obligation to make payments related to the underlying asset of the lease. The right-of-use asset is initially measured at cost and comprises: the initial measurement of the lease liability adjusted for any payment made at or before the commencement date, less any incentive received; any initial direct costs incurred; and an estimate of costs in dismantling and removing the asset, restoring the site on which it is located or restoring the asset to the condition required by the terms of the lease. Renewal or early termination options are analyzed individually considering the type of asset involved as well as its relevance in the Company’s production process. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date until the end of the useful life of the right-of-use asset or until the end of the period of the lease. The estimated useful life of the right-of-use asset is determined on the same methodology used for the assets owned by the Company (note 3.12). Additionally, the right-of-use asset is adjusted by the subsequent measurement of the lease liability and when applicable, an impairment is recognized. The lease liability is initially measured at the present value of the future lease payments using the incremental borrowing rate, and subsequently, measured at amortized cost using the effective interest method. The liability is remeasured when there is a change in (i) future payments resulting from a change in index or rate, (ii) the amount expected to be payable under a residual value guarantee, or (iii) the assessment of whether the Company will exercise the purchase, renewal or termination option. When the lease liability is remeasured, the corresponding adjustment is recorded in the book value of the right-of-use asset, or in the statement of income if the book value of the right-of-use asset has been reduced to zero. The Company does not apply lease accounting model to: leases with a term of 12 months or less and that do not contain a purchase option; and leases for which the underlying asset is of low value. For these exemptions, the lease payments are recognized as an expense on a straight-line basis over the lease term. Additionally, contracts with indefinite term and no fixed payments are expensed as incurred.
Pension and other post-employment plans	3.16. Pension and other post-employment plans The Company sponsors supplementary defined benefit and defined contribution pension plans, as well as other post-employment benefits for which an actuarial appraisal is annually prepared by an independent actuary and is reviewed by Management. The cost of defined benefits is established separately for each plan using the projected unit credit method. The measurements comprise the actuarial gains and losses, the effect of the limit on contributions and returns on the plan assets and are recognized in the financial position against Other Comprehensive Income when incurred, except Award for Length of Service, which its recognition occurs against statement of income. These measurements are not reclassified to statement of income in subsequent periods. The Company recognizes the net defined benefit asset when: » controls the resource and has the ability to use the surplus to generate future benefits; » the control is the result of past events; » future economic benefits are available for the Company in the form of a reduction in future contributions or cash refunds, either directly to the sponsor or indirectly to another loss-making fund. The effect of the asset limit (irrecoverable surplus) is the present value of these future benefits. Past service costs are recognized in income for the year on the following dates, whichever comes first: » date of changing the plan or significantly reducing the expected length of service; » date in which the Company recognizes the costs related to restructuring. The cost of services and net interest on the value of the defined benefit liability or asset are recognized in the expense categories related to the function the beneficiary performs and to the financial result, respectively.
Share based payments	3.17. Share based payments The Company offers to its executives restricted stock plans of its own issuance. The Company recognizes as expense the fair value of the shares, measured at the grant date, on a straight-line basis during the period of service required by the plan, with a corresponding entry: to the shareholders’ equity for plans exercisable in shares; and to liabilities for cash exercisable plans. When the conditions associated to the right to restricted stocks are no longer met, the expense recognized is reversed, so that the accumulated expense recognized reflects the vesting period and the Company’s best estimate of the number of shares to be delivered. The expense of the plans is recognized in the statement of income (loss) in accordance with the function performed by the beneficiary.
Employee and management profit sharing	3.18. Employee and management profit sharing Employees are entitled to profit sharing based on certain targets agreed upon on an annual basis, whereas directors are entitled to profit sharing based on the provisions of the bylaws, proposed by the Board of Directors and approved by the shareholders. The profit-sharing amount expected to be paid is recognized by function in the statement of income (loss), according to the probability of the target´s achievement.
Provision for tax, civil and labor risks and contingent liabilities	3.19. Provision for tax, civil and labor risks and contingent liabilities The provisions are recognized when the Company has a present obligation, formalized or not, as a result of a past event, the outflow of resources to settle the obligation is likely to occur and a reliable estimate can be made. The Company is involved in several legal and administrative procedures, mainly in Brazil. Assessments of the likelihood of loss in these lawsuits include an analysis of the available evidence, the hierarchy of laws, the available jurisprudence, the most recent court decisions and their relevance in the legal system, as well as the assessment of outside lawyers. Provisions are reviewed and adjusted to reflect changes in circumstances, such as the applicable limitation period, conclusions of tax inspections or additional exposures identified based on new matters or court decisions. In cases where there are a large number of lawsuits and the amounts are not individually relevant, the Company use historical studies to determine the probability and amounts of losses. Contingent liabilities from business combinations are recognized if they arise from a present obligation that arose from past events and if their fair value can be measured reliably. The initial measurement is done by the fair value and subsequent measurements by the higher value between: the fair value on its acquisition date; and the amount by which the provision would be recognized.
Financial instruments	3.20. Financial instruments Financial instruments are contracts that give rise to a financial asset for one entity and a financial liability or equity instrument for another. Their presentation in the statement of financial position and explanatory notes takes place according to the characteristics of each contract. 3.20.1. Financial assets Financial assets are recognized when the entity becomes party to the contractual provisions of the instrument and classified based on the characteristics of its cash flows and on the management model for the asset. The table below shows financial assets are classified and measured: Category Initial Measurement Subsequent Measurement Amortized Cost Accounts receivable from Clients and other receivables: billed amount adjusted to present value and, when applicable, reduced by expected credit losses Interest, changes in amortized cost and expected credit losses recognized in the income statement. Fair Value through Profit and Loss (“FVTPL”) Fair Value Variation on the fair value recognized in the income statement. Fair Value through Other Comprehensive Income (“FVTOCI”). Fair value less costs directly attributable to its issuance. Changes in fair value recognized in other comprehensive income. Upon settlement or transfer, accumulated gains or losses are directly reclassified to Retained earnings or accumulated losses. The Company evaluates expected credit losses in each reporting period for instruments measured at amortized cost and for debt instruments measured at Fair Value through Other Comprehensive Income. Losses and reversals of losses are recorded in the income statement. The interests of financial assets are recorded on Financial Income (Expenses), net. A financial asset is only derecognized when contractual rights expire or are effectively transferred. Cash and cash equivalents: Expected credit losses in Accounts receivable from customers and other receivables: Based on these assessments, estimated loss factors are generated by portfolio and aging class, which, applied to the amounts of accounts receivable, generate the expected credit losses. Additionally, the Company evaluates macroeconomic factors that may influence these losses and, if necessary, adjusts the calculation model. Securities receivable with legal proceedings in place are reclassified to noncurrent as well as the related estimated credit losses. The securities are written off against the estimated loss when the Management considers that they are no longer recoverable after taking all appropriate actions to collect them. 3.20.2. Financial liabilities Financial liabilities are recognized when the entity becomes party to the contractual provisions of the instrument. The initial measurement is at fair value and subsequently at amortized cost using the effective interest rate method. The interests of financial liabilities are recorded on Financial Income (Expenses), net. A financial liability is only derecognized when the contractual obligation expires, is settled or canceled. 3.20.3. Adjustment to present value The Company measures the adjustment to present value on short and long-term balances of accounts receivable, suppliers and other obligations, being recognized as a deduction in the asset accounts against the financial result. The rate used by the Company represents the average of Interbank Certificates of Deposit plus a spread representing . On December 31, 2022 this rate corresponds to 15.72 9.3 3.20.4. Hedge accounting Cash flow hedge: When the instrument is designated in a cash flow hedge relationship, changes in the fair value of the future element of the forward contracts and the time value of the options are recognized under Other Comprehensive Income. When the instrument is settled, these hedge costs are reclassified to the income statement together with the intrinsic value of the instruments. A hedging relationship is discontinued prospectively when it no longer meets the criteria for qualifying as hedge accounting. Upon discontinuation of a cash flow hedge relationship in which the hedged future cash flows are still expected to occur, the accumulated amount remains under Other Comprehensive Income until the flows occur and are reclassified to income. Fair value hedge: Net investment hedge: 3.20.5. Reference interest rate reform The Company does not have relationship designated for hedge accounting that involve operations indexed to the reference interest rates object from global reform, which includes the replacement of some interbank rates. Additionally, existing liabilities indexed to the reference interest rates (Libor) have contractual arrangements foreseeing the replacement for similar rates. Thus, no relevant impact is expected for the Company if such interest rates cease to exist or are replaced.
Segment information	3.21. Segment information An operating segment is a component of the Company that develops business activities to obtain revenues and incur expenses. The operating segments reflect the way in which the Company’s management reviews the financial information for decision making. The Company’s management identified the operating segments, which meet the quantitative and qualitative parameters of disclosure, pursuant its current management model (note 25).
Revenue from contracts with customers	3.22. Revenue from contracts with customers Sales revenues are recognized and measured observing the following steps: (i) identification of the contracts with customers, formalized through sales orders; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) revenue recognition as it satisfies the performance obligations. Revenues are recognized by the amount that reflects the Company’s expectation to receive for the sale of products, net of applicable taxes, returns, rebates and discounts. The sales process begins with sales orders. The discounts and rebates may be negotiated on a spot basis or may have its conditions formally defined in the agreements, generally signed with large retail and wholesale chains. In all cases, the performance condition is satisfied when the control of the goods is transferred to the client. The Company has sales with immediate and deferred payments, for which the adjustment to present value is recognized for the financial component (note 3.20.3).
Government grants	3.23. Government grants Government grants are recognized at fair value when there is reasonable assurance that the conditions established will be met and the benefit will be received. The amounts appropriated as revenue in the income statement, when used to reduce income taxes, are transferred from retained earnings to the tax incentive reserve in the years the Company presents profit higher than the reclassification.
Earnings (loss) per share	3.24. Earnings (loss) per share The basic earnings (losses) per share are calculated by dividing the earnings (losses) attributable to the owners of ordinary shares, by the weighted average quantity of during the year. The diluted earnings (losses) per share are calculated by dividing the earnings (losses) attributable to the owners of ordinary shares by the weighted average quantity of during the year summed to the weighted average quantity of ordinary shares that would be available on the conversion of all potential dilutive ordinary shares (restricted shares within the share-based payment plans).
Standards issued but not yet effective	3.25. Standards issued but not yet effective The following amendments to standards have been issued by IASB but are not effective for the 2022 year. • Amendment to IAS 1 and IFRS Practice Statement 2 - Disclosure of accounting policies: In February 2021, the IASB amended IAS 1 regarding the disclosure of "material" accounting policies by replacing "significant" accounting policies. The amendments define what is "material accounting policy information" and explain how to identify it. To support this amendment, the IASB also amended "IFRS Practice Statement 2 Making Materiality Judgments" to provide guidance on how to apply the concept of materiality to accounting policy disclosures. The amendment in question starts from January 1st, 2023. · IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (CPC 23): In February 2021, the IASB issued amendments to IAS 8 (corresponding standard to CPC 23), which introduces the definition of “accounting estimates”. The amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and error correction. In addition, they clarify how entities use measurement techniques and inputs to develop accounting estimates. The amendments will be effective for periods beginning on or after January 1st, 2023 and will apply to changes in accounting policies and estimates that occur on or after the beginning of that period. · IAS 12 Income tax (CPC 32): In May 2022, CVM has approved amendments to CPC32 which determines that entities must recognize deferred taxes on transactions that on initial recognition generate equal amounts of taxable and deductible temporary differences, exemplifying lease transactions and decommissioning and restoration costs. The amendments will be effective for periods beginning on or after January 1st, 2023. • IFRS 17 - Insurance Contracts (CPC 50): In June 2020, the IASB published amendments to IFRS 17 and postponed the date of adoption for annual periods beginning on or after January 1st, 2023, and later in December 2021, published additional amendments regarding the presentation of comparative information. IFRS 17 establishes the principles for recognition, measurement, presentation and disclosure of insurance contracts and replaces IFRS 4 – Insurance Contracts (CPC 11). The new and amended standards, which are effective for annual reporting periods beginning after December 31, 2022, are not expected to have a significant impact on the Company’s financial statements.

COMPANY_S OPERATIONS (Tables)

COMPANY’S OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Companys Operations
Schedule of equity interest	Schedule of equity interest % equity interest Entity Main activity Country (1) 12.31.22 12.31.21 BRF GmbH Holding Austria 100.00 100.00 BRF Foods GmbH (f) Industrialization, import and commercialization of products Austria 100.00 100.00 Al Khan Foodstuff LLC ("AKF") (b) Import, commercialization and distribution of products Oman 70.00 70.00 TBQ Foods GmbH Holding Austria 60.00 60.00 Banvit Bandirma Vitaminli Import, industrialization and commercialization of products Turkey 91.71 91.71 Banvit Enerji ve Elektrik Üretim Ltd. Sti. Generation and commercialization of electric energy Turkey 100.00 100.00 Nutrinvestments BV Holding The Netherlands 100.00 100.00 Banvit ME FZE (i) Marketing and logistics services UAE 100.00 100.00 BRF Foods LLC (a) Import, industrialization and commercialization of products Russia 99.99 99.99 BRF Global Company Nigeria Ltd. Marketing and logistics services Nigeria 99.00 99.00 BRF Global Company South Africa Proprietary Ltd. Administrative, marketing and logistics services South Africa 100.00 100.00 BRF Global Company Nigeria Ltd. Marketing and logistics services Nigeria 1.00 1.00 BRF Global GmbH Holding and trading Austria 100.00 100.00 BRF Foods LLC (a) Import, industrialization and commercialization of products Russia 0.01 0.01 BRF Japan KK Marketing and logistics services, import, export, industrialization and commercialization of products Japan 100.00 100.00 BRF Korea LLC Marketing and logistics services Korea 100.00 100.00 BRF Shanghai Management Consulting Co. Ltd. Provision of consultancy and marketing services China 100.00 100.00 BRF Shanghai Trading Co. Ltd. Import, export and commercialization of products China 100.00 100.00 BRF Singapore Foods PTE Ltd. Administrative, marketing and logistics services Singapore 100.00 100.00 Eclipse Holding Cöoperatief U.A. Holding The Netherlands 99.99 99.99 Buenos Aires Fortune S.A. (a) Holding Argentina 4.36 4.36 Eclipse Latam Holdings Holding Spain 100.00 100.00 Buenos Aires Fortune S.A. (a) Holding Argentina 95.64 95.64 Perdigão Europe Lda. Import, export of products and administrative services Portugal 100.00 100.00 ProudFood Lda. Import and commercialization of products Angola 90.00 90.00 Sadia Chile S.A. Import, export and commercialization of products Chile 40.00 40.00 Wellax Food Logistics C.P.A.S.U. Lda. Import, commercialization of products and administrative services Portugal 100.00 100.00 One Foods Holdings Ltd. Holding UAE 100.00 100.00 Al-Wafi Food Products Factory LLC (h) Import, export, industrialization and commercialization of products UAE 100.00 49.00 Badi Ltd. Holding UAE 100.00 100.00 Al-Wafi Al-Takamol International for Foods Products Import and commercialization of products Saudi Arabia 100.00 100.00 Joody Al Sharqiya Food Production Factory LLC Import and commercialization of products Saudi Arabia 100.00 100.00 BRF Kuwait Food Management Company WLL (b) Import, commercialization and distribution of products Kuwait 49.00 49.00 One Foods Malaysia SDN. BHD. (a) Marketing and logistics services Malaysia 100.00 100.00 Federal Foods LLC (b) Import, commercialization and distribution of products UAE 49.00 49.00 Federal Foods Qatar (b) Import, commercialization and distribution of products Qatar 49.00 49.00 BRF Hong Kong LLC (g) Import, commercialization and distribution of products Hong Kong - 100.00 Eclipse Holding Cöoperatief U.A. Holding The Netherlands 0.01 0.01 Establecimiento Levino Zaccardi y Cia. S.A. (a) Industrialization and commercialization of dairy products Argentina 99.99 99.99 BRF Energia S.A. Commercialization of eletric energy Brazil 100.00 100.00 BRF Pet S.A. Industrialization, commercialization and distribution of feed and nutrients for animals Brazil 100.00 100.00 Hercosul Alimentos Ltda. (e) Manufacturing and sale of animal feed Brazil 100.00 100.00 Hercosul Distribuição Ltda. (e) Import, export, wholesale and retail sale of food products for animals Brazil 100.00 100.00 Hercosul International S.R.L. (e) Manufacturing, export, import and sale of feed and nutrients for animals Paraguay 99.00 99.00 Hercosul Soluções em Transportes Ltda. (e) Road freight Brazil 100.00 100.00 Mogiana Alimentos S.A. Manufacturing, distribution and sale of Pet Food products Brazil 100.00 100.00 Affinity Petcare Brasil Participações Ltda. (e) Holding Brazil - 100.00 Gewinner Participações Ltda. (e) Industrialization, distribution and sale of feed and nutrients for animals Brazil - 100.00 Paraguassu Participações S.A. (e) Holding Brazil - 100.00 Hercosul International S.R.L. Manufacturing, export, import and sale of feed and nutrients for animals Paraguay 1.00 1.00 Potengi Holdings S.A. (c) Holding Brazil 50.00 - PR-SAD Administração de bem próprio S.A. Management of assets Brazil 33.33 33.33 ProudFood Lda. Import and commercialization of products Angola 10.00 10.00 PSA Laboratório Veterinário Ltda. Veterinary activities Brazil 99.99 99.99 BRF Investimentos Ltda. (d) Holding, management of companies and assets Brazil 99.99 99.99 Sadia Alimentos S.A. Holding Argentina 43.10 43.10 Sadia Chile S.A. Import, export and commercialization of products Chile 60.00 60.00 Sadia Uruguay S.A. Import and commercialization of products Uruguay 100.00 100.00 Sadia Alimentos S.A. Holding Argentina 56.90 56.90 Vip S.A. Empreendimentos e Participações Imobiliárias Commercialization of owned real state Brazil 100.00 100.00 Establecimiento Levino Zaccardi y Cia. S.A. (a) Industrialization and commercialization of dairy products Argentina 0.01 0.01 PSA Laboratório Veterinário Ltda. Veterinary activities Brazil 0.01 0.01 BRF Investimentos Ltda. (d) Holding, management of companies and assets Brazil 0.01 0.01 (1) UAE – United Arab Emirates. (a) Dormant subsidiaries. The Company is evaluating the liquidation of these subsidiaries. (b) For these entities, the Company has agreements that ensure full economic rights, except for AKF, in which the economic rights are of 99%. (c) Affiliate with subsidiary of AES Brasil Energia S.A. (note 12). (d) On February 11, 2022, the name of Sino dos Alpes Alimentos Ltda. was changed to BRF Investimentos Ltda. (e) On July 31, 2022, BRF Pet S.A. merged the holding companies Affinity Petcare Brasil Participações Ltda., Gewinner Participações Ltda. and Paraguassu Participações S.A. which held interests in the operating companies Hercosul Alimentos Ltda., Hercosul Soluções em Transportes Ltda., Hercosul Distribuidora Ltda. e Mogiana Alimentos S.A. Therefore, as of this date, BRF Pet holds all the shares of these companies. (f) As from September 28, 2022, BRF GMBH holds the entire capital stock of BRF Foods GMBH, with retroactive tax and accounting effects to January 1 st (g) On October 7, 2022, the subsidiary BRF Hong Kong LLC was dissolved. (h) On November 11, 2022, was acquired the remaining minority stake of Al-Wafi Food Products Factory LLC. (i) On March 21, 2023, the subsidiary Banvit ME FZE was dissolved.
The fair value of the acquired assets and assumed liabilities in the business combination is presented below:	The fair value of the acquired assets and assumed liabilities in the business combination is presented below: Mogiana Group Combined Fair value at the acquisition date Assets Cash and cash equivalents 938 Marketable securities 29,824 Trade and other receivables 59,758 Inventories 54,517 Recoverable taxes 27,748 Property, plant and equipment 139,042 Intangible assets 206,553 Other current and non-current assets 5,486 Total 523,866 Liabilities Trade accounts payable 55,919 Loans and borrowings 22,688 Lease liability 10,168 Taxes payable 11,487 Payroll, related charges and employee profit sharing 6,296 Provision for tax, civil and labor risks (1) 34,976 Employee benefits 2,081 Deferred income taxes 815 Other current and non-current liabilities 16,932 Total 161,362 Net assets acquired 362,504 Fair value of consideration transferred 477,408 Goodwill 114,904 (1) Includes R$28,853 related to contingent liabilities recognized in the business combination.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Summary Of Significant Accounting Policies
Comparative balances	Comparative balances 2021 2020 Reclassification Reclassification Previously presented Freight and port expenses Reclassified Previously presented Freight and port expenses Reclassified Corresponding Notes Cost of sales (38,177,609) (473,163) (38,650,772) (30,133,769) (371,709) (30,505,478) 29 Operating Income (Expenses): Selling expenses (6,531,413) 473,163 (6,058,250) (5,673,030) 371,709 (5,301,321) 29

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents [abstract]
Schedule of cash and cash equivalents	Schedule of cash and cash equivalents Average rate (1) 12.31.22 12.31.21 Cash and bank accounts U.S. Dollar - 946,999 946,790 Saudi Riyal - 307,440 312,728 Brazilian Reais - 154,399 185,941 Euro - 93,321 103,630 Turkish Lira - 83,339 42,899 Other currencies - 279,579 601,520 1,865,077 2,193,508 Cash equivalents In Brazilian Reais Investment funds 12.21% 3,492 3,641 Bank deposit certificates 13.24% 3,754,202 4,451,214 3,757,694 4,454,855 In U.S. Dollar Term deposit 2.25% 2,469,028 62,043 Overnight 4.84% 12,720 701,386 Other currencies Term deposit 12.99% 26,410 117,028 2,508,158 880,457 8,130,929 7,528,820 (1) Weighted average annual rate.

MARKETABLE SECURITIES (Tables)

MARKETABLE SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Marketable Securities
Schedule of marketable securities	Schedule of marketable securities Average rate (2) WAM (1) Currency 12.31.22 12.31.21 Fair value through other comprehensive income Equity securities (3) - USD - 11,752 13,338 Fair value through profit and loss Financial treasury bills 1.79 R$ 12.25 364,543 324,771 Investment funds - FIDC BRF 1.08 R$ - 15,505 15,438 Repurchase agreement 0.53 R$ - 53,809 5,302 Other 0.08 R$ - 21 16,782 433,878 362,293 Amortized cost Sovereign bonds and other (4) 2.47 AOA 6.73 379,145 418,637 824,775 794,268 Current 418,373 346,855 Non-current (5) 406,402 447,413 (1) Weighted average maturity in years. (2) Weighted average annual rate. (3) It’s comprised of Aleph Farms Ltd. stocks. (4) It’s comprised of private securities and sovereign securities of the Angola Government and are presented net of expected credit losses in the amount of R$15,231 (R$18,630 on December 31, 2021). (5) Maturity until June of 2025.

TRADE ACCOUNTS RECEIVABLE AND_2

TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2022
Trade Accounts Receivable And Other Receivables
Schedule of trade accounts receivable, net and notes receivable	Schedule of trade accounts receivable, net and notes receivable 12.31.22 12.31.21 Trade accounts receivable Domestic market Third parties 1,473,921 1,601,048 Related parties 11,566 9,252 Foreign market Third parties 3,315,772 3,077,518 Related parties 20,789 10,124 4,822,048 4,697,942 ( - ) Adjustment to present value (24,818) (14,394) ( - ) Expected credit losses (604,167) (638,583) 4,193,063 4,044,965 Current 4,187,756 4,039,155 Non-current 5,307 5,810 Notes receivable 54,472 114,565 ( - ) Adjustment to present value (386) (1,610) ( - ) Expected credit losses (15,643) (15,786) 38,443 97,169 Current 27,351 68,001 Non-current (1) 11,092 29,168 (1) Weighted average maturity of 1.50 year.
Schedule of allowance for doubtful accounts	Schedule of allowance for doubtful accounts 12.31.22 12.31.21 Beginning balance (638,583) (605,940) (Additions) Reversals (12,772) (12,799) Write-offs 10,744 15,685 Exchange rate variation 36,444 (35,529) Ending balance (604,167) (638,583)
Schedule of aging of trade accounts receivable	Schedule of aging of trade accounts receivable 12.31.22 12.31.21 Not overdue 4,045,146 3,933,343 Overdue 01 to 60 days 125,082 127,249 61 to 90 days 7,629 6,241 91 to 120 days 17,084 3,770 121 to 180 days 18,536 3,002 181 to 360 days 17,902 9,687 More than 360 days 590,669 614,650 ( - ) Adjustment to present value (24,818) (14,394) ( - ) Expected credit losses (604,167) (638,583) 4,193,063 4,044,965

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2022
Inventories Abstract
Schedule of inventories	Schedule of inventories 12.31.22 12.31.21 Finished goods 4,885,465 4,914,882 Work in progress 435,018 272,997 Raw materials 2,086,963 3,126,017 Packaging materials 181,193 182,501 Secondary materials 705,692 790,801 Supplies 230,092 250,475 Imports in transit 230,133 115,950 Other 111,648 142,490 (-) Adjustment to present value (1) (205,313) (141,243) 8,660,891 9,654,870 (1) The adjustment refers to the counter-entry of the adjustment of present value from trade accounts payable and supply chain finance and is carried out for cost according to inventories turnover.
The movements in the write-down of inventories to the net realizable value, for which the additions, reversals and write-offs were recorded against Cost of Sales	The movements in the write-down of inventories to the net realizable value, for which the additions, reversals and write-offs were recorded against Cost of Sales Realizable value through sale Impaired inventories Obsolete inventories Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Beginning balance (31,026) (31,155) (54,015) (29,831) (11,654) (14,719) (96,695) (75,705) Additions (343,739) (163,274) (193,040) (118,691) (9,258) (10,047) (546,037) (292,012) Reversals 304,977 163,332 - - - - 304,977 163,332 Write-offs - - 173,648 94,500 11,075 13,106 184,723 107,606 Monetary correction by Hyperinflation (22) - (311) - (170) - (503) - Exchange rate variation 3,139 71 24 7 63 6 3,226 84 Ending balance (66,671) (31,026) (73,694) (54,015) (9,944) (11,654) (150,309) (96,695)

BIOLOGICAL ASSETS (Tables)

BIOLOGICAL ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Biological Assets
The live animals are represented by poultry and pork and segregated into consumables and animals for production.	The live animals are represented by poultry and pork and segregated into consumables and animals for production. Current Non-current Live animals Live animals Poultry Pork Total Poultry Pork Forests Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Beginning balance 1,153,433 868,428 1,746,488 1,260,582 2,899,921 2,129,010 553,247 472,053 540,298 425,252 320,937 324,444 1,414,482 1,221,749 Additions/Transfer 17,742,074 14,078,311 10,711,501 9,480,273 28,453,575 23,558,584 169,192 97,765 508,042 455,831 60,489 41,825 737,723 595,421 Changes in fair value (1) 3,618,570 2,628,793 302,255 511,574 3,920,825 3,140,367 65,364 105,385 (287,069) (217,418) 33,840 16,443 (187,865) (95,590) Harvest - - - - - - - - - - (67,546) (57,818) (67,546) (57,818) Write-off - - - - - - - - - - (558) (3,957) (558) (3,957) Transfer between current and non-current 119,621 91,890 147,400 123,367 267,021 215,257 (119,621) (91,890) (147,400) (123,367) - - (267,021) (215,257) Transfer to inventories (21,313,444) (16,469,201) (11,031,043) (9,629,308) (32,344,487) (26,098,509) - - - - - - - - Exchange variation (49,156) (44,788) - - (49,156) (44,788) (21,437) (30,066) - - - - (21,437) (30,066) Monetary correction by Hyperinflation 3,852 - - - 3,852 - 41,355 - - - - - 41,355 - Ending balance 1,274,950 1,153,433 1,876,601 1,746,488 3,151,551 2,899,921 688,100 553,247 613,871 540,298 347,162 320,937 1,649,133 1,414,482 (1) The change in the fair value of biological assets includes depreciation of breeders and depletion of forests in the amount of R$1,214,002 (R$1,030,491 on December 31, 2021).
The book value and estimated quantities of live animals	The book value and estimated quantities of live animals 12.31.22 12.31.21 Quantity Book value Quantity Book value Consumable biological assets Immature poultry 195,139 1,274,950 197,859 1,153,433 Immature pork 4,220 1,876,601 4,469 1,746,488 Total current 199,359 3,151,551 202,328 2,899,921 Production biological assets Immature poultry 6,958 235,582 6,170 192,017 Mature poultry 11,394 452,518 11,621 361,230 Immature pork 215 140,559 223 141,101 Mature pork 450 473,312 452 399,197 Total non-current 19,017 1,301,971 18,466 1,093,545 218,376 4,453,522 220,794 3,993,466

RECOVERABLE TAXES (Tables)

RECOVERABLE TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Recoverable Taxes
Schedule of recoverable taxes	Schedule of recoverable taxes Note 12.31.21 Additions Offset / Reversals Transfers (1) Interest Exchange variation 12.31.22 ICMS and VAT 9.1 Recoverable ICMS and VAT 1,886,027 768,497 (216,040) (192,244) 242 (27,025) 2,219,457 (-) Impairment (137,854) (28,214) 23,332 16,507 - - (126,229) PIS and COFINS 9.2 Recoverable PIS and COFINS 2,685,276 649,054 (880,317) - 134,561 - 2,588,574 (-) Impairment (14,228) - - - - - (14,228) IPI 9.3 Recoverable IPI 929,645 18,700 (8,388) - 76,416 - 1,016,373 (-) Impairment (1,984) - 1,984 - - - - INSS Recoverable INSS 318,138 46,537 (20,154) - 21,715 - 366,236 Other Other recoverable taxes 92,216 22,767 (7,265) - - (135) 107,583 (-) Impairment (1,007) (575) 33 - - - (1,549) 5,756,229 1,476,766 (1,106,815) (175,737) 232,934 (27,160) 6,156,217 Current 976,133 1,229,272 Non-current 4,780,096 4,926,945 12.31.21 Additions Offset / Reversals Transfers (1) Interest Exchange variation 12.31.22 Income taxes 9.4 Recoverable income taxes 294,050 203,796 (55,895) - 3,280 (10,839) 434,392 (-) Impairment (15,933) 36 - - - - (15,897) 278,117 203,832 (55,895) - 3,280 (10,839) 418,495 Current 71,762 173,596 Non-current 206,355 244,899 (1) The transfers occur from Recoverable Taxes to Other Current Assets and Other Non-Current Assets when sales of credits are made to third parties. Note 12.31.20 Business combination Additions Offset / Reversals Transfers (1) Interest Exchange variation 12.31.21 ICMS and VAT 9.1 Recoverable ICMS and VAT 1,568,975 6,479 668,918 (185,750) (160,278) 239 (12,556) 1,886,027 (-) Impairment (154,721) - (30,661) 29,133 18,395 - - (137,854) PIS and COFINS 9.2 Recoverable PIS and COFINS 3,168,099 34,259 471,560 (1,065,504) - 76,862 - 2,685,276 (-) Impairment (14,228) - - - - - - (14,228) IPI 9.3 Recoverable IPI 808,528 1,109 7,392 (2,363) - 114,979 - 929,645 (-) Impairment (1,984) - - - - - - (1,984) INSS Recoverable INSS 341,825 12 36,829 (66,810) - 6,282 - 318,138 (-) Impairment (102) - 102 - - - - - Other Other recoverable taxes 52,889 3,995 39,427 (4,057) - - (38) 92,216 (-) Impairment (1,963) - 99 857 - - - (1,007) Total 5,767,318 45,854 1,193,666 (1,294,494) (141,883) 198,362 (12,594) 5,756,229 Current 899,120 976,133 Non-current 4,868,198 4,780,096 Note 12.31.20 Business combination Additions Offset / Reversals Transfers (1) Interest Exchange variation 12.31.21 Income taxes 9.4 Recoverable income taxes 107,728 922 246,162 (60,058) - 18 (722) 294,050 (-) Impairment (9,029) - (6,904) - - - - (15,933) Total 98,699 922 239,258 (60,058) - 18 (722) 278,117 Current 43,840 71,762 Non-current 54,859 206,355

DEFERRED INCOME TAXES (Tables)

DEFERRED INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred Income Taxes
Schedule of deferred income and social contribution taxes	Schedule of deferred income and social contribution taxes 12.31.22 12.31.21 Assets Tax losses carryforward 2,800,162 2,822,754 Negative calculation basis (social contribution) 1,008,058 1,046,574 Temporary differences - Assets Provisions for tax, civil and labor risks 420,470 458,229 Expected credit losses 183,504 184,643 Impairment on tax credits 57,083 64,297 Provision for other obligations 146,652 150,609 Employees' profit sharing - 47,227 Write-down to net realizable value of inventories 48,744 27,934 Employees' benefits plan 138,451 148,990 Lease basis difference 132,841 95,563 Unrealized losses on derivatives, net - 21,310 Other temporary differences 31,930 42,566 4,967,895 5,110,696 Temporary differences - Liabilities Goodwill amortization basis difference (323,005) (307,442) Depreciation (useful life) basis difference (947,303) (895,407) Business combination (1) (1,003,955) (920,214) Monetary correction by Hyperinflation (85,997) - Unrealized gains on derivatives, net (73,998) - Unrealized fair value gains, net (71,617) (37,692) Other temporary differences (7,022) (32,381) (2,512,897) (2,193,136) Total deferred taxes 2,454,998 2,917,560 Total Assets 2,566,461 2,941,270 Total Liabilities (111,463) (23,710) 2,454,998 2,917,560 (1) The deferred tax liability on business combination is substantially represented by the allocation of goodwill to property, plant and equipment, brands and contingent liabilities.
Schedule of rollforward deferred tax	Schedule of rollforward deferred tax 12.31.22 12.31.21 Beginning balance 2,917,560 2,082,537 Deferred income taxes recognized in income from continuing operations (208,060) 807,744 Deferred income taxes recognized in other comprehensive income (175,110) 8,738 Deferred income taxes recognized in loss from discontinued operations - 28,018 Deferred taxes recognized in accumulated losses - monetary correction by hyperinflation (32,655) - Other (1) (46,737) (9,477) Ending balance 2,454,998 2,917,560 (1) Related to the foreign exchange variation effect on the balances in foreign companies.
Estimating realization of deferred tax credits	Estimating realization of deferred tax credits 2023 413,147 2024 111,350 2025 229,380 2026 329,550 2027 430,581 2028 to 2030 1,323,780 2031 and 2032 970,432 3,808,220
Schedule of income and social contribution taxes reconciliation	Schedule of income and social contribution taxes reconciliation 12.31.22 12.31.21 12.31.20 Loss before taxes - continued operations (2,805,044) (34,788) 1,352,234 Nominal tax rate 34 34 34 Benefit at nominal rate 953,715 11,828 (459,759) Adjustments to income taxes Income from associates and joint ventures 366 8,626 - Difference of tax rates on results of foreign subsidiaries 212,753 244,822 1,018,576 Difference of functional currency of foreign subsidiaries (538,002) (129) 1,142,762 Deferred tax assets not recognized (1) (967,103) (840,457) (1,842,478) Recognition of tax assets from previous years (77,964) 1,025,000 361,000 Interest on taxes 83,235 104,789 - Profits taxed by foreign jurisdictions (31,400) (33,455) (63,252) Share-based payment (16,600) (24,454) (22,774) Transfer price (24,995) (71,634) (40,568) Penalties (5,320) (11,042) (5,261) Tax paid on international subsidiaries 21,061 - - Investment grant 114,913 109,591 52,279 Other permanent differences (10,293) 28,617 32,238 Total (285,634) 552,102 172,763 Effective rate -10.2% 1587.0% -12.8% Current tax (77,574) (255,642) (77,373) Deferred tax (208,060) 807,744 250,136 (1) Amount related to the non-recognition of deferred tax on tax losses carryforward in the Consolidated, due to limited capacity of realization (note 10.2).

JUDICIAL DEPOSITS (Tables)

JUDICIAL DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2022
Judicial Deposits
Schedule of detailed information about judicial deposits	Schedule of detailed information about judicial deposits Tax Labor Civil, commercial and other Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Beginning balance 259,468 248,990 246,007 269,812 44,844 34,539 550,319 553,341 Additions 3,628 5,074 88,489 100,730 24,644 12,305 116,761 118,109 Release in favor of the Company (74,677) (1,743) (34,602) (38,357) (780) (1,997) (110,059) (42,097) Release in favor of the counterparty (12,402) (236) (116,258) (115,633) (6,315) (3,717) (134,975) (119,586) Business combination - 2,132 - 859 - - - 2,991 Interest 15,144 5,251 11,295 28,604 2,216 3,714 28,655 37,569 Exchange rate variation - - (25) (8) - - (25) (8) Ending balance 191,161 259,468 194,906 246,007 64,609 44,844 450,676 550,319

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Investments Abstract
Schedule of composition of the investments	Schedule of composition of the investments 12.31.22 12.31.21 Investment in affiliates 100,481 6,520 Other investments 583 593 Total 101,064 7,113

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Schedule of detailed information about property, plant and equipment	Schedule of detailed information about property, plant and equipment Average rate (1) 12.31.21 Additions Disposals Monetary correction by Hyperinflation Transfers (2) Exchange rate variation 12.31.22 Cost Land 710,017 10,289 (10,715) 56,130 7,601 (21,771) 751,551 Buildings, facilities and improvements 11,294,650 922,240 (130,814) 90,634 513,309 (69,191) 12,620,828 Machinery and equipment 8,735,375 21,913 (242,875) 281,368 1,035,129 (100,872) 9,730,038 Furniture and fixtures 150,865 1,141 (5,855) 26,735 23,238 (8,515) 187,609 Vehicles 384,289 246,491 (7,080) 7,141 10,589 (13,758) 627,672 Construction in progress 1,144,725 1,420,309 (2,279) 11,632 (1,456,540) (22,704) 1,095,143 Advances to suppliers 33,109 8,651 - - (135) (9,739) 31,886 22,453,030 2,631,034 (399,618) 473,640 133,191 (246,550) 25,044,727 Depreciation Land (3) 15.34 (36,788) (12,410) 2,401 1,090 (4) 1,277 (44,434) Buildings, facilities and improvements 3.59 (4,494,435) (752,798) 114,639 8,968 (25,989) 19,239 (5,130,376) Machinery and equipment 6.25 (4,612,648) (556,013) 208,582 (105,534) (105,596) 49,452 (5,121,757) Furniture and fixtures 6.64 (72,820) (9,549) 3,883 (13,210) (2,913) 4,066 (90,543) Vehicles 22.85 (195,477) (166,428) 5,797 (6,175) (8,607) 4,157 (366,733) (9,412,168) (1,497,198) 335,302 (114,861) (143,109) 78,191 (10,753,843) 13,040,862 1,133,836 (64,316) 358,779 (9,918) (168,359) 14,290,884 (1) Weighted average annual rate. (2) Refers to the transfer of R$ 9,951 15 48 (3) Land depreciation refers to right-of-use assets. The amount of R$ 3,631 Average rate (1) 12.31.20 Additions Disposals Business combination Transfers Exchange rate variation 12.31.21 Cost Land 608,389 4,799 (19,378) 27,988 100,463 (12,244) 710,017 Buildings, facilities and improvements 10,444,526 533,269 (183,824) 95,153 413,049 (7,523) 11,294,650 Machinery and equipment 8,395,520 111,951 (274,290) 165,216 391,013 (54,035) 8,735,375 Furniture and fixtures 157,085 3,959 (8,076) 5,092 4,833 (12,028) 150,865 Vehicles 346,218 46,768 (29,710) 8,637 7,844 4,532 384,289 Construction in progress 608,255 1,494,087 (18,601) 9,915 (937,589) (11,342) 1,144,725 Advances to suppliers 12,748 42,290 - - (19,437) (2,492) 33,109 20,572,741 2,237,123 (533,879) 312,001 (39,824) (95,132) 22,453,030 Depreciation Land 15.34 (13,800) (12,106) 2,272 - (11,954) (1,200) (36,788) Buildings, facilities and improvements 8.11 (3,851,225) (763,843) 111,746 - 3,668 5,219 (4,494,435) Machinery and equipment 6.84 (4,304,007) (549,206) 220,428 - 890 19,247 (4,612,648) Furniture and fixtures 6.66 (79,924) (10,566) 6,362 - 4,027 7,281 (72,820) Vehicles 27.90 (108,205) (104,473) 18,482 - 343 (1,624) (195,477) (8,357,161) (1,440,194) 359,290 - (3,026) 28,923 (9,412,168) 12,215,580 796,929 (174,589) 312,001 (42,850) (66,209) 13,040,862 (1) Weighted average annual rate.
Schedule of book value of the collateral property, plant and equipment	Schedule of book value of the collateral property, plant and equipment Type of collateral 12.31.22 12.31.21 Land Financial/Tax 90,757 150,420 Buildings, facilities and improvements Financial/Tax 1,298,326 1,209,662 Machinery and equipment Financial/Labor/Tax/Civil 1,376,186 1,284,033 Furniture and fixtures Financial/Tax 15,632 14,960 Vehicles Financial/Tax 160 276 2,781,061 2,659,351

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible Assets
The intangible assets rollforward	The intangible assets rollforward Average rate (1) 12.31.21 Additions Disposals Business combination (2) Transfers Monetary correction by Hyperinflation Exchange rate variation 12.31.22 Cost Goodwill 3,425,183 - - (4,026) - 171,880 (118,934) 3,474,103 Trademarks 1,733,335 - - - - 203,246 (55,382) 1,881,199 Non-compete agreement 110,208 19,609 (69,950) - - - (2,441) 57,426 Outgrowers relationship 4,740 - (4,223) - 11 - (11) 517 Patents 3,518 - (1) - - 1,978 (617) 4,878 Customer relationship 1,119,534 - - - - 381,289 (160,572) 1,340,251 Software 770,399 118 (92,163) - 240,679 19,111 (8,054) 930,090 Intangible in progress 98,716 209,007 - - (224,769) 525 (6,216) 77,263 7,265,633 228,734 (166,337) (4,026) 15,921 778,029 (352,227) 7,765,727 Amortization Non-compete agreement 62.71 (106,749) (5,023) 69,950 - - - 2,486 (39,336) Outgrowers relationship 19.48 (4,425) (145) 4,223 - - - - (347) Patents 8.08 (2,928) (475) - - - (715) 294 (3,824) Customer relationship 6.92 (437,774) (102,727) - - - (147,827) 66,222 (622,106) Software 52.04 (563,943) (175,768) 79,091 - (5,972) (4,925) 6,013 (665,504) (1,115,819) (284,138) 153,264 - (5,972) (153,467) 75,015 (1,331,117) 6,149,814 (55,404) (13,073) (4,026) 9,949 624,562 (277,212) 6,434,610 (1) Weighted average annual rate. (2) The reduction on goodwill reflects the price adjustment on the business combination with Mogiana according to contractual terms of the shares purchase agreement, which has not impacted other assets and liabilities fair values on the transaction which was conclude in December 2021. Average rate (1) 12.31.20 Additions Disposals Business combination Transfers Exchange rate variation 12.31.21 Cost Goodwill 2,935,577 - (6,145) 468,604 - 27,147 3,425,183 Trademarks 1,327,738 - - 474,874 - (69,277) 1,733,335 Non-compete agreement 107,162 1,369 (3,182) 2,246 - 2,613 110,208 Outgrowers relationship 5,328 197 (785) - - - 4,740 Patents 6,205 - (3,723) - 1,038 (2) 3,518 Customer relationship 1,067,713 - - 124,569 - (72,748) 1,119,534 Software 657,255 5,220 (64,045) 1,828 172,107 (1,966) 770,399 Intangible in progress 46,054 178,059 - - (125,275) (122) 98,716 6,153,032 184,845 (77,880) 1,072,121 47,870 (114,355) 7,265,633 Amortization Non-compete agreement 62.71 (97,408) (10,086) 3,182 - - (2,437) (106,749) Outgrowers relationship 19.48 (4,695) (505) 775 - - - (4,425) Patents 8.08 (5,999) (42) 3,723 - (614) 4 (2,928) Customer relationship 6.92 (375,131) (84,010) - - - 21,367 (437,774) Software 52.04 (449,697) (180,026) 63,920 - 3,639 (1,779) (563,943) (932,930) (274,669) 71,600 - 3,025 17,155 (1,115,819) 5,220,102 (89,824) (6,280) 1,072,121 50,895 (97,200) 6,149,814 (1) Weighted average annual rate.
Schedule of pre tax rates	Schedule of pre tax rates 2023 2024 2025 2026 2027 Inflation Brazil 5.16 3.59 3.93 3.68 3.41 Inflation - United States 1.90 2.29 2.22 2.20 2.21 Exchange rate - BRL / USD 5.12 5.10 5.18 5.20 5.20

LOANS AND BORROWINGS (Tables)

LOANS AND BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2022
Loans And Borrowings
Schedule of loan and financing	Schedule of loan and financing Charges (p.a.) Average rate (1) WAMT (2) 12.31.21 Borrowing Amortization Interest paid Interest accrued (3) Exchange rate variation 12.31.22 Local currency Working capital Fixed / CDI 10.72% 0.6 406,962 386,844 (392,684) (18,473) 26,902 (365) 409,186 Certificate of agribusiness receivables (4) IPCA 11.80% 1.0 967,948 (242) - (86,620) 118,560 - 999,646 Development bank credit lines TJLP / TLP/ IPCA / FINAME (3.12% on 12.31.21) - 7,679 - (6,328) (1,472) 121 - - Debentures CDI / IPCA 12.09% 8.5 4,210,015 1,649,905 (70,000) (258,593) 408,819 - 5,940,146 Export credit facility (5) Fixed / CDI 9.05% 5.3 3,516,273 637,000 (415,706) (272,642) 290,544 (141,914) 3,613,555 Fiscal incentives Fixed 2.40% - 3,601 100,326 (98,667) (827) 853 - 5,286 9,112,478 2,773,833 (983,385) (638,627) 845,799 (142,279) 10,967,819 Foreign currency Bonds Fixed / FX USD and EUR 4.91% 11.0 15,544,012 - (2,416,162) (793,711) 724,476 (1,156,325) 11,902,290 Export credit facility Fixed / LIBOR / FX USD 7.10% (3.43% on 12.31.21) 0.2 311,385 - (170,051) (7,119) 7,609 (8,937) 132,887 Advances for foreign exchange rate contracts Fixed / FX USD - - 3,103 - (2,766) - (53) (284) - Working capital Fixed / FX TRY and USD 16.83% (13.35% on 12.31.21) 0.7 485,052 618,780 (412,058) (78,844) 74,581 (173,507) 514,004 16,343,552 618,780 (3,001,037) (879,674) 806,613 (1,339,053) 12,549,181 25,456,030 3,392,613 (3,984,422) (1,518,301) 1,652,412 (1,481,332) 23,517,000 Current 3,203,068 3,879,874 Non-current 22,252,962 19,637,126 (1) Weighted average annual rate. (2) Weighted average maturity in years. (3) Includes interest amounts, monetary restatement of the principal and coupon. (4) The Certificate of Agribusiness Receivable (“CRA”) issued by the Company are backed by receivables of BRF S.A. from certain subsidiaries abroad. (5) On December 31, 2022, includes the amount of R$2,019,866 (R$2,160,061 on December 31, 2021) referring to an Export Credit Facility issued in Reais simultaneously and in connection with a foreign exchange rate swap, resulting essentially in a net cash flow in U.S. Dollars. As the transactions are inseparable, both are recorded together under Loans and Borrowings by their amortized cost. Charges (p.a.) Average rate (1) WAMT (2) 12.31.20 Borrowing Business combination Amortization Interest paid Interest accrued Exchange rate variation 12.31.21 Local currency Working capital Fixed / CDI 5.24% 0.7 368,681 400,000 25,950 (389,734) (11,910) 13,975 - 406,962 Certificate of agribusiness receivables IPCA 16.57% 2.0 821,093 - - - 95 146,760 - 967,948 Development bank credit lines TJLP / TLP/ IPCA / FINAME 3.12% 3.7 - - 9,006 (1,351) (87) 111 - 7,679 Debentures CDI / IPCA 15.54% 7.3 3,022,005 965,549 - - (188,668) 411,129 - 4,210,015 Export credit facility Fixed / CDI / FX USD 10.87% (3.69% on 12.31.20) 4.2 2,408,697 937,250 20,456 (5,632) (117,679) 122,510 150,671 3,516,273 Fiscal incentives Fixed 2.40% - 44,816 82,064 - (123,236) (797) 754 - 3,601 6,665,292 2,384,863 55,412 (519,953) (319,046) 695,239 150,671 9,112,478 Foreign currency Bonds Fixed / FX USD and EUR 4.82% 11.6 14,829,993 - - (314,806) (790,836) 888,804 930,857 15,544,012 Export credit facility Fixed / LIBOR / FX USD 3.43% (3.13% on 12.31.20) 1.3 392,636 - 30,476 (138,870) (10,867) 10,466 27,544 311,385 Advances for foreign exchange rate contracts Fixed / FX USD - - - 249,000 2,672 (249,000) (1,182) 1,363 250 3,103 Working capital Fixed / FX TRY and USD 13.35% (10.98% on 12.31.20) 1.5 516,505 356,919 29,555 (172,718) (71,436) 85,339 (259,112) 485,052 15,739,134 605,919 62,703 (875,394) (874,321) 985,972 699,539 16,343,552 22,404,426 2,990,782 118,115 (1,395,347) (1,193,367) 1,681,211 850,210 25,456,030 Current 1,059,984 3,203,068 Non-current 21,344,442 22,252,962 (1) Weighted average annual rate. (2) Weighted average maturity in years.
Schedule of commitment for purchase goods and services	Schedule of commitment for purchase goods and services 12.31.22 12.31.21 Total loans and borrowings 23,517,000 25,456,030 Mortgage guarantees 5,286 20,343 Related to FINAME - 16,742 Related to tax incentives and other 5,286 3,601
Schedule of repurchase of senior notes	Schedule of repurchase of senior notes Instrument Currency Maturity Notional repurchased Outstanding notional (1) (loan currency) (Reais) (2) (loan currency) (Reais) (3) BRF S.A. - BRFSBZ 4 7/8 USD 2030 102,291 537,837 588,307 3,069,609 BRF S.A. - BRFSBZ 5 3/4 USD 2050 128,810 676,862 671,190 3,502,068 (1) Outstanding notional after the tender offer. (2) Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date of the repurchase. (3) Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date 12.31.22.

TRADE ACCOUNTS PAYABLE (Tables)

TRADE ACCOUNTS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2022
Trade Accounts Payable
Schedule of trade and accounts payable	Schedule of trade and accounts payable 12.31.22 12.31.21 Trade accounts payable Domestic market Third parties 10,327,274 9,776,720 Related parties 26,970 36,058 Foreign market Third parties 2,570,360 2,019,800 Related parties 42 24 12,924,646 11,832,602 (-) Adjustment to present value (181,559) (117,978) 12,743,087 11,714,624 Current 12,735,628 11,701,996 Non-current 7,459 12,628

SUPPLY CHAIN FINANCE (Tables)

SUPPLY CHAIN FINANCE (Tables)	12 Months Ended
	Dec. 31, 2022
Supply Chain Finance
Schedule of supply chain finance	Schedule of supply chain finance 12.31.22 12.31.21 Supply chain finance Domestic market 1,268,269 1,971,441 Foreign market 153,437 293,732 1,421,706 2,265,173 (-) Adjustment to present value (28,569) (27,198) 1,393,137 2,237,975

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
Leases
Schedule of right of use assets	Schedule of right of use assets Average rate (1) 12.31.21 Additions Disposals Monetary correction by Hyperinflation Exchange rate variation 12.31.22 Cost Land 145,394 732 (2,489) 3,534 (7,431) 139,740 Buildings 3,223,625 927,818 (116,707) 18,933 (22,526) 4,031,143 Machinery and equipment 117,412 4,086 (74,193) 815 (432) 47,688 Vehicles 369,979 246,075 (5,477) 6,279 (14,740) 602,116 Software 79,731 - (67,428) - - 12,303 3,936,141 1,178,711 (266,294) 29,561 (45,129) 4,832,990 Depreciation Land 8.95 (36,439) (12,334) 2,401 1,090 1,276 (44,006) Buildings 5.16 (1,383,968) (510,875) 104,540 (10,225) 15,751 (1,784,777) Machinery and equipment 25.60 (73,385) (27,726) 74,111 (475) 192 (27,283) Vehicles 23.19 (189,817) (161,992) 4,383 (5,496) 6,015 (346,907) Software 76.58 (61,193) (3,998) 54,377 - - (10,814) (1,744,802) (716,925) 239,812 (15,106) 23,234 (2,213,787) 2,191,339 461,786 (26,482) 14,455 (21,895) 2,619,203 (1) Weighted average annual rate. Average rate (1) 12.31.20 Additions Disposals Transfers Business combination Exchange rate variation 12.31.21 Cost Land 48,661 3,761 (2,503) 90,549 - 4,926 145,394 Buildings 2,861,916 532,728 (88,723) (90,549) 6,252 2,001 3,223,625 Machinery and equipment 112,593 98,353 (98,918) 596 4,527 261 117,412 Vehicles 344,918 46,707 (29,186) (596) 851 7,285 369,979 Software 74,582 5,213 (64) - - - 79,731 3,442,670 686,762 (219,394) - 11,630 14,473 3,936,141 Depreciation Land 9.03 (13,526) (12,030) 1,533 (11,954) - (462) (36,439) Buildings 21.29 (914,816) (535,838) 59,332 11,954 - (4,600) (1,383,968) Machinery and equipment 57.13 (107,316) (64,228) 98,673 (338) - (176) (73,385) Vehicles 28.83 (101,495) (102,320) 17,699 338 - (4,039) (189,817) Software 42.22 (33,048) (28,209) 64 - - - (61,193) (1,170,201) (742,625) 177,301 - - (9,277) (1,744,802) 2,272,469 (55,863) (42,093) - 11,630 5,196 2,191,339 (1) Weighted average annual rate.
Schedule of lease liabilities	Schedule of lease liabilities WAM (1) 12.31.21 Additions Payments Interest paid Interest accrued Disposals Exchange rate variation 12.31.22 Land 10.3 126,293 732 (7,709) (9,653) 9,653 (166) (6,674) 112,476 Buildings 1.8 2,095,375 935,916 (458,434) (102,740) 191,431 (19,395) (8,079) 2,634,074 Machinery and equipment 2.0 45,218 4,086 (25,609) (2,709) 2,709 (10) (1,120) 22,565 Vehicles 1.9 192,694 246,075 (153,992) (15,830) 15,830 (1,362) (9,200) 274,215 Software 0.8 19,666 - (4,102) (249) 249 (13,960) - 1,604 2,479,246 1,186,809 (649,846) (131,181) 219,872 (34,893) (25,073) 3,044,934 Current 471,956 676,864 Non-current 2,007,290 2,368,070 (1) Weighted average maturity in years. WAM (1) 12.31.20 Additions Payments Interest paid Interest accrued Disposals Transfers Business combination Exchange rate variation 12.31.21 Land 4.6 37,868 3,761 (6,890) (9,063) 9,063 (1,160) 82,851 - 9,863 126,293 Buildings 1.9 2,195,407 532,728 (507,479) (120,193) 186,165 (92,461) (82,851) 8,805 (24,746) 2,095,375 Machinery and equipment 0.9 3,773 98,353 (62,357) (3,764) 3,764 (35) - 4,998 486 45,218 Vehicles 1.8 256,423 46,707 (99,944) (17,577) 17,577 (1,680) - 940 (9,752) 192,694 Software 1.5 43,210 5,213 (28,757) (2,306) 2,306 - - - - 19,666 2,536,681 686,762 (705,427) (152,903) 218,875 (95,336) - 14,743 (24,149) 2,479,246 Current 383,162 471,956 Non-current 2,153,519 2,007,290 (1) Weighted average maturity in years.
Schedule of minimum future payments for these finance leases	Schedule of minimum future payments for these finance leases 12.31.22 Current 676,864 Non-current 2,368,070 2024 559,084 2025 438,093 2026 321,796 2027 231,775 2028 onwards 817,322 3,044,934
The Company uses nominal incremental borrowing rates to measure its lease liabilities.	The Company uses nominal incremental borrowing rates to measure its lease liabilities. 12.31.22 12.31.21 Contract Terms Nominal rate % p.a. Real rate % p.a. Nominal rate % p.a. Real rate % p.a. 1 14.39 8.31 5.34 0.86 2 14.36 7.09 5.24 1.02 3 13.72 6.71 6.83 2.60 4 12.40 6.68 8.49 4.41 5 16.24 8.21 9.69 4.85 6 13.66 7.20 10.61 5.15 7 - - 11.18 10.56 12 - - 9.85 5.55 15 17.89 10.24 - - 16 - - 12.44 6.70 17 12.29 6.63 13.12 6.77 18 14.74 8.05 13.01 6.70 19 18.27 10.53 - - 20 - - 12.95 7.07
Schedule of amount directly recognized in income statement	Schedule of amount directly recognized in income statement 12.31.22 12.31.21 12.31.20 Variable payments not included in the lease liabilities 217,498 282,732 300,949 Expenses related to short-term leases 124,451 171,733 162,313 Expenses related to low-value assets 13,469 4,681 3,531 Amounts recognized in the statement of income 355,418 459,146 466,793

SHARE-BASED PAYMENT (Tables)

SHARE-BASED PAYMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Share-based Payment
The breakdown of the outstanding shares granted	The breakdown of the outstanding shares granted Date Quantity Grant (1) Grant Vesting date Shares granted Outstanding shares Fair value of the shares 06.01.20 06.01.23 3,571,736 438,138 21.28 07.01.21 07.01.24 2,883,737 938,260 28.58 07.01.22 07.01.25 4,703,472 3,756,134 14.11 11,158,945 5,132,532 (1) Amounts expressed in Brazilian Reais.
The rollforward of the granted options and shares	The rollforward of the granted options and shares Outstanding options/stocks as of December 31, 2020 7,873,348 Granted 2,883,737 Exercised / Delivered (944,830) Forfeiture (1,996,406) Expired (2,420,330) Outstanding stocks as of December 31, 2021 5,395,519 Granted Restricted stocks - July 2022 4,703,472 Exercised / Delivered: Restricted stocks – grant of June, 2021 (189,285) Restricted stocks – grant of June, 2020 (317,386) Restricted stocks – grant of July, 2019 (83,175) Restricted stocks – grant of June, 2019 (107,309) Forfeiture (1) : Restricted stocks – grant of July, 2022 (947,335) Restricted stocks – grant of July, 2021 (1,554,424) Restricted stocks – grant of June, 2020 (1,425,333) Restricted stocks – grant of September, 2019 (22,867) Restricted stocks - grant of July, 2019 (237,142) Restricted stocks – grant of June, 2019 (82,203) Outstanding stocks as of December 31, 2022 5,132,532 (1) The forfeitures are related to the resignation of eligible executive before the end of the vesting period.

EMPLOYEES BENEFITS PLANS (Table

EMPLOYEES BENEFITS PLANS (Tables)	12 Months Ended
	Dec. 31, 2022
Employees Benefits Plans
Schedule of assets and actuarial liabilities	Schedule of assets and actuarial liabilities FAF Plan II 12.31.22 12.31.21 12.31.22 12.31.21 Composition of actuarial assets and liabilities Present value of actuarial liabilities 3,121,348 3,340,497 20,822 23,981 Fair value of assets (3,603,611) (3,547,727) (22,745) (22,298) (Surplus) Deficit (482,263) (207,230) (1,923) 1,683 Irrecoverable surplus - (asset ceiling) 482,263 207,230 1,923 - Net actuarial (assets) liabilities - - - 1,683 Rollforward of irrecoverable surplus Beginning balance of irrecoverable surplus 207,230 175,981 - 167 Interest on irrecoverable surplus 18,152 13,181 - 12 Changes in irrecoverable surplus during the year 256,881 18,068 1,923 (179) Ending balance of irrecoverable surplus 482,263 207,230 1,923 - Rollforward of present value of actuarial liabilities Beginning balance of the present value of liabilities 3,340,497 3,377,234 23,981 23,256 Interest on actuarial obligations 283,241 246,073 1,997 1,627 Current service cost 23,189 26,741 - - Past service cost - plan changes (32,526) - (546) - Benefit paid (213,804) (169,962) (1,838) (1,712) Actuarial losses - experience (36,292) 325,778 (1,358) 4,278 Actuarial losses - hypothesis (242,957) (465,367) (1,414) (3,468) Ending balance of actuarial liabilities 3,121,348 3,340,497 20,822 23,981 Rollforward of the fair value of the assets Beginning balance of the fair value of plan assets (3,547,727) (3,553,215) (22,298) (24,170) Interest income on assets plan (301,394) (259,254) (1,851) (1,694) Benefit paid 213,804 169,962 1,838 1,712 Return on assets higher (lower) than projection 31,706 94,780 (434) 1,854 Ending Balance of the fair value of the assets (3,603,611) (3,547,727) (22,745) (22,298) Rollforward of comprehensive income Beginning balance 26,741 37,883 (2,485) (2,734) Reversion to accumulated losses (26,741) (37,883) 2,485 2,734 Actuarial gains (losses) 311,776 139,589 2,772 (810) Return on assets higher (lower) than projection (31,705) (94,780) 434 (1,854) Changes on irrecoverable surplus (256,881) (18,068) 179 179 Ending balance of comprehensive income 23,190 26,741 3,385 (2,485) Costs recognized in statement of income Current service costs (23,190) (26,741) - - Interest on actuarial obligations (283,241) (246,073) (1,997) (1,627) Projected return on assets 301,394 259,254 1,851 1,694 Interest on irrecoverable surplus (18,153) (13,181) - (12) Costs recognized in statement of income (23,190) (26,741) (146) 55 Estimated costs for the next year Costs of defined benefit (18,153) (23,190) - - Estimated costs for the next year (18,153) (23,190) - -
Schedule of actuarial assumptions and demographic data	Schedule of actuarial assumptions and demographic data FAF Plan II 12.31.22 12.31.21 12.31.22 12.31.21 Actuarial assumptions Economic hypothesis Discount rate 9.75 8.76 9.73 8.68 Inflation rate 3.50 3.25 3.50 3.25 Wage growth rate 4.60 4.34 N/A N/A Demographic hypothesis Mortality schedule AT-2000 Basic, by gender AT-2000 smoothed by 10% AT-2000 Basic, by gender AT-2000 smoothed by 10% Mortality schedule - Disabled CSO-58 CSO-58 CSO-58 CSO-58 Demographic data Number of active participants 5,669 6,054 - - Number of beneficiary participants assisted 7,884 7,565 51 52
The composition of the investment portfolios is presented below:	The composition of the investment portfolios is presented below: FAF Plan II 12.31.22 12.31.21 12.31.22 12.31.21 Composition of the fund's portfolio Fixed income 2,385,591 66.2 2,308,861 65.1 19,969 87.8 19,386 86.9 Variable income 421,622 11.7 517,259 14.6 1,115 4.9 1,106 5.0 Real estate 342,343 9.5 334,905 9.4 23 0.1 20 0.1 Structured investments 454,055 12.6 321,779 9.1 1,638 7.2 1,527 6.8 Foreign - - 45,411 1.3 - - 259 1.2 Transactions with participants - - 19,512 0.5 - - - - 3,603,611 100.0 3,547,727 100.0 22,745 100.0 22,298 100.0 % of nominal return on assets 8.50 7.49 8.30 7.25
The following amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations	The following amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations FAF Plan II 2023 227,705 1,869 2024 226,703 1,853 2025 226,168 1,835 2026 225,999 1,814 2027 226,916 1,789 2028 to 2032 1,147,585 8,437 Weighted average duration - in years 10.95 8.90
Schedule of quantitative sensitivity analysis regarding relevant assumptions of defined benefit plan	Schedule of quantitative sensitivity analysis regarding relevant assumptions of defined benefit plan Assumptions utilized Variation of (+1%) Variation of (-1%) Relevant assumptions Average rate Actuarial liabilities Average rate Actuarial liabilities Benefit plan - FAF Discount rate 9.75 10.75 3,475,721 8.75 2,826,339 Wage growth rate (1) 1.06 2.06 3,179,369 0.06 3,072,449 (1) Actual rate.
Schedule of employee benefits	Schedule of employee benefits Liabilities 12.31.22 12.31.21 Medical assistance 119,729 195,345 F.G.T.S. Penalty (1) 60,657 53,881 Award for length of service 112,225 98,474 Other 228,701 204,885 521,312 552,585 Current 64,367 54,354 Non-current 456,945 498,231 (1) FGTS – Government Severance Indemnity Fund for Employees
Schedule of liabilities related to other benefits	Schedule of liabilities related to other benefits Medical plan F.G.T.S. penalty Award for length of service Other (1) 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Composition of actuarial liabilities Present value of actuarial liabilities 119,729 195,345 60,657 53,881 112,225 98,474 228,700 203,202 Net actuarial liabilities 119,729 195,345 60,657 53,881 112,225 98,474 228,700 203,202 Rollforward of present value of actuarial liabilities Beginning balance of present value of actuarial liabilities 195,345 185,802 53,881 282,229 98,474 108,908 203,202 199,616 Interest on actuarial liabilities 16,805 13,694 4,071 15,711 7,997 6,656 15,388 10,377 Current service costs 678 - 2,480 14,833 5,221 6,319 22,804 23,375 Past service costs (2) - 40,800 - (135,180) - - - 15,847 Benefits paid directly by the Company (8,811) (9,008) (11,482) (6,173) (14,542) (15,163) (26,633) (19,739) Business combination - 2,081 - - - - - 286 Actuarial (gains) losses - experience (55,928) (6,892) 13,589 991 17,357 10,853 15,764 9,289 Actuarial (gains) losses - demographic hypothesis (12,325) (6,403) 2,237 (91,531) 1,935 (7,125) 1,623 (13,165) Actuarial (gains) losses - economic hypothesis (16,035) (24,729) (4,119) (26,999) (4,217) (11,974) 19,775 (11,396) Actuarial (gains) losses - exchange variation - - - - - - (23,223) (11,288) Ending balance of liabilities 119,729 195,345 60,657 53,881 112,225 98,474 228,700 203,202 Rollforward of the fair value of the assets Benefits paid directly by the Company 8,811 9,008 11,482 6,173 14,542 15,163 26,633 19,739 Contributions of the sponsor (8,811) (9,008) (11,482) (6,173) (14,542) (15,163) (26,633) (19,739) Ending Balance of the fair value of the assets - - - - - - - - Rollforward of comprehensive income Beginning balance (34,720) (72,744) 6,636 (110,903) - - (84,050) (102,324) Actuarial gains (losses) 84,288 38,024 (11,707) 117,539 - - (37,162) 15,272 Exchange variation - - - - - - 37,204 3,002 Ending balance of comprehensive income 49,568 (34,720) (5,071) 6,636 - - (84,008) (84,050) Costs recognized in statement of income Interest on actuarial liabilities (16,805) (13,694) (4,071) (15,711) (7,997) (6,656) (15,388) (10,377) Current service costs (678) - (2,480) (14,833) (5,221) (6,319) (22,804) (23,375) Past service costs (2) - (40,800) - 135,180 - - - (15,847) Immediate recognition of reduction - - - - (15,075) 8,246 - - Cost recognized in statement of income (17,483) (54,494) (6,551) 104,636 (28,293) (4,729) (38,192) (49,599) Estimated costs for the next year Current service costs 508 (551) 2,669 (2,480) 5,707 (5,221) (22,804) (20,720) Interest on actuarial liabilities 11,434 (16,805) 5,052 (4,071) 10,104 (7,997) (15,388) (12,646) Estimated costs for the next year 11,942 (17,356) 7,721 (6,551) 15,811 (13,218) (38,192) (33,366) (1) Considers the sum of the retirement compensation, life insurance benefits and compensation for time of service granted in certain subsidiaries of Company. (2) Refers to addition of medical plan managed by BRF S.A. and change in the internal policy for FGTS penalty.
The main actuarial assumptions and demographic data	The main actuarial assumptions and demographic data Medical plan F.G.T.S. penalty Other (1) Actuarial assumptions 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Economic hypothesis Discount rate 9.73 8.75 9.66 8.62 8.71% 7.11% Inflation rate 3.50 3.25 3.50 3.25 4.88% 9.04% Medical inflation 6.60 6.35 N/A N/A N/A N/A Wage growth rate N/A N/A 3.50 3.25 4.88 9.04 F.G.T.S. balance growth N/A N/A 3.70 3.70 N/A N/A Demographic hypothesis Mortality schedule AT-2000 Basic AT-2000 smoothed by 10% AT-2000 Basic AT-2000 smoothed by 10% Disability entry schedule N/A N/A Vindas Álvaro's attenuated 30% RRB-44 Schedule of turnover - BRF's historical 2022 2021 2022 2021 Demoraphic data Number of active participants 13,776 14,584 91,490 96,635 Number of assisted beneficiary participants 1,610 1,686 - - (1) Includes retirement compensation and life insurance benefits.
Schedule of future payments	Schedule of future payments Payments Medical plan F.G.T.S. penalty Award for length of service Other Total 2023 4,650 16,723 15,254 27,740 64,367 2024 5,157 4,552 16,485 17,807 44,001 2025 5,687 4,933 14,363 18,858 43,841 2026 6,282 5,666 13,658 19,145 44,751 2027 6,919 5,992 12,324 20,237 45,472 2028 to 2032 44,451 37,766 62,940 131,600 276,757 Weighted average duration - in years 17.16 5.68 5.27 9.28 8.35
Schedule of sensitivity analysis of post-employment plans	Schedule of sensitivity analysis of post-employment plans Assumptions utilized (+) Variation (-) Variation Relevant assumptions Average (%) Actuarial liabilities Average (%) Actuarial liabilities Medical plan Discount rate 9.74 10.74 102,879 8.74 141,159 Medical inflation 6.60 7.60 141,105 5.60 102,687 F.G.T.S. penalty Discount rate 9.66 10.66 57,668 8.66 64,023 Wage growth rate 3.50 4.50 54,466 2.50 53,345 Turnover Historical + 3 44,883 - 3 66,993

PROVISION FOR TAX, CIVIL AND _2

PROVISION FOR TAX, CIVIL AND LABOR RISKS (Tables)	12 Months Ended
	Dec. 31, 2022
Provision For Tax Civil And Labor Risks
Schedule of provisions for tax	Schedule of provisions for tax Tax Labor Civil, environmental and other Contingent liabilities (1) Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Beginning balance 400,101 427,302 628,767 634,706 357,013 343,530 131,751 297,182 1,517,632 1,702,720 Additions 116,269 174,491 408,903 301,192 59,302 60,561 - - 584,474 536,244 Business combination - 2,848 - 1,969 - 2,217 - 33,891 - 40,925 Reversals (86,165) (100,438) (332,819) (187,520) (67,826) (71,275) (903) (199,311) (487,713) (558,544) Payments (75,249) (165,578) (311,047) (282,956) (41,064) (70,304) - - (427,360) (518,838) Interest 44,714 61,493 133,987 163,020 50,911 92,438 - - 229,612 316,951 Exchange rate variation 5 (17) (1,081) (1,644) (32) (154) - (11) (1,108) (1,826) Ending balance 399,675 400,101 526,710 628,767 358,304 357,013 130,848 131,751 1,415,537 1,517,632 Current 867,294 959,132 Non-current 548,243 558,500 (1) Contingent liabilities recognized at fair value as of the acquisition date, arising from the business combination with Sadia, Hercosul and Mogiana.

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2022
EQUITY
Schedule of breakdown of capital stock by nature	Schedule of breakdown of capital stock by nature 12.31.22 12.31.21 12.31.20 Common shares 1,082,473,246 812,473,246 812,473,246 Treasury shares (4,356,397) (5,053,554) (4,766,084) Outstanding shares 1,078,116,849 807,419,692 807,707,162
Schedule of breakdown of the capital by owner	Schedule of breakdown of the capital by owner 12.31.22 12.31.21 Shareholders Quantity % Quantity % Major shareholders Marfrig Global Foods S.A. 360,133,580 33.27 269,734,803 33.20 Caixa de Previd. dos Func. do Banco do Brasil 67,560,738 6.24 49,829,952 6.13 Kapitalo Investimentos Ltda. 55,730,079 5.15 40,784,398 5.02 Management Board of Directors 518,900 0.05 6,314,932 0.78 Executives 655,163 0.06 917,317 0.11 Treasury shares 4,356,397 0.40 5,053,554 0.62 Other 593,518,389 54.83 439,838,290 54.14 1,082,473,246 100.00 812,473,246 100.00
Schedule of rollforward of outstanding shares	Schedule of rollforward of outstanding shares Quantity of outstanding of shares 12.31.22 12.31.21 12.31.20 Shares at the beginning of the year 807,419,692 807,707,162 811,759,800 Purchase of treasury shares - (1,232,300) (4,836,000) Issue of shares on 02.01.22 270,000,000 - - Delivery of restricted shares 697,157 944,830 783,362 Shares at the end of the year 1,078,116,849 807,419,692 807,707,162
Schedule of capital reserve	Schedule of capital reserve 12.31.22 12.31.21 12.31.20 Capital reserves 2,338,476 141,834 141,834 Other equity transactions (77,825) (67,531) 246 Share-based payments 195,655 205,949 214,711 Acquisition of non-controlling interest (273,260) (273,260) (214,245) Capital transactions with controlled entities (220) (220) (220) 2,260,651 74,303 142,080
Schedule of treasury shares	Schedule of treasury shares Quantity of outstanding of shares 12.31.22 12.31.21 12.31.20 Shares at the beggining of the year 5,053,554 4,766,084 713,446 Purchase of treasury shares - 1,232,300 4,836,000 Delivery of restricted shares (697,157) (944,830) (783,362) Shares at the end of the year 4,356,397 5,053,554 4,766,084

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Loss Per Share
Schedule of earnings per share	Schedule of earnings per share Continued operations Discontinued operations Continued and discontinued operations 12.31.22 12.31.21 12.31.20 12.31.22 12.31.21 12.31.22 12.31.21 Basic numerator Net earnings (loss) for the period attributable to controlling shareholders (3,115,455) 499,385 1,518,492 (50,948) (79,930) (3,166,403) 419,455 Basic denominator Weighted average number of outstanding shares - basic (except treasury shares) 1,052,606,000 807,929,481 809,110,872 1,052,606,000 807,929,481 1,052,606,000 807,929,481 Net earnings (loss) per share basic - R$ (2.96) 0.62 1.88 (0.05) (0.10) (3.01) 0.52 Diluted numerator Net earnings (loss) for the period attributable to controlling shareholders (3,115,455) 499,385 1,518,492 (50,948) (79,930) (3,166,403) 419,455 Diluted denominator Weighted average number of outstanding shares - basic (except treasury shares) 1,052,606,000 807,929,481 809,110,872 1,052,606,000 807,929,481 1,052,606,000 807,929,481 Number of potential shares - 749,167 2,237,936 - - 749,167 Weighted average number of outstanding shares - diluted 1,052,606,000 808,678,648 811,348,808 1,052,606,000 807,929,481 1,052,606,000 808,678,648 Net earnings (loss) per share diluted - R$ (2.96) 0.62 1.87 (0.05) (0.10) (3.01) 0.52

FINANCIAL INSTRUMENTS AND RIS_2

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments And Risk Management
Schedule of debt levels and net debt	Schedule of debt levels and net debt 12.31.22 12.31.21 Current Non-current Total Total Foreign currency loans and borrowings (1,954,086) (10,595,095) (12,549,181) (16,343,552) Local currency loans and borrowings (1,925,788) (9,042,031) (10,967,819) (9,112,478) Derivative financial instruments, net 38,397 (164,416) (126,019) (223,949) Gross debt (3,841,477) (19,801,542) (23,643,019) (25,679,979) Cash and cash equivalents 8,130,929 - 8,130,929 7,528,820 Marketable securities 418,373 406,402 824,775 794,268 Restricted cash - 89,717 89,717 24,964 8,549,302 496,119 9,045,421 8,348,052 Net debt 4,707,825 (19,305,423) (14,597,598) (17,331,927)
Schedule of assets and liabilities denominated in foreign currency	Schedule of commitments and contractual obligations 12.31.22 Book Contractual cash flow 2023 2024 2025 2026 2027 2028 onwards Non derivative financial liabilities Loans and borrowings 23,517,000 36,139,951 4,326,351 1,602,785 2,704,626 2,263,426 4,420,322 20,822,441 Principal 24,338,376 2,927,191 972,150 1,940,828 1,200,318 3,429,736 13,868,153 Interest 11,801,575 1,399,160 630,635 763,798 1,063,108 990,586 6,954,288 Trade accounts payable 12,743,087 12,924,646 12,917,187 4,115 1,725 1,619 - - Supply chain finance 1,393,137 1,421,706 1,421,706 - - - - - Lease liabilities 3,044,934 3,854,512 723,229 638,302 534,429 419,449 322,804 1,216,299 Derivative financial liabilities Financial instruments designated as cash flow hedge Interest rate derivatives 206,635 206,635 31,935 52,698 - - 7,864 114,138 Currency derivatives 17,551 17,551 17,551 - - - - - Commodities derivatives 26,730 26,730 26,730 - - - - - Financial instruments not designated as cash flow hedge Currency derivatives 6,251 6,251 6,251 - - - - - The Company does not expect that the cash outflows to fulfill the obligations shown above will be significantly anticipated by factors unrelated to its best interests, or have its value substantially modified outside the normal course of business. 24.4. 24.4.1. Interest rate risk The interest rate risk may cause economic losses to the Company resulting from volatility in interest rates that affect its assets and liabilities. The Company’s Risk Policy does not restrict exposure to different interest rates, neither establishes limits for fixed or floating rates. However, the Company continually monitors the market interest rates in order to evaluate any need to enter into hedging transactions to protect from the volatility of such rates and manage the mismatch between its financial assets and liabilities. The Company’s exposure to interest rates is set forth below: Schedule of exposure to interest rates 12.31.22 Notional Index Assets Liabilities Derivative financial instruments Exposure, Net Fixed Fixed Reais 163,403 (399,625) (959,700) (1,195,922) Fixed U.S. Dollars (USD) 4,368,536 (13,543,817) 3,430,151 (5,745,130) Fixed Turkish Liras (TRY) 44,676 (512,500) (208,708) (676,532) Fixed Euros (EUR) 88,925 - 490,107 579,032 Fixed Kwanza (AOA) 74,278 - - 74,278 Fixed Other 39,841 - - 39,841 Floating Floating IPCA Reais - (5,574,682) 4,590,000 (984,682) Floating CDI Reais 4,265,762 (2,555,558) (7,341,850) (5,631,646) Floating Libor U.S. Dollars (USD) - (130,443) - (130,443) 9,045,421 (22,716,625) - (13,671,204) Interest and fair value adjustment of derivatives - (800,375) (126,019) (926,394) Total 9,045,421 (23,517,000) (126,019) (14,597,598) The derivative financial instruments used to hedge the exposure to interest rates as of December 31, 2022 are presented in the table below: Schedule of derivative financial instruments used to hedge the exposure to interest rates 12.31.22 Fair value (R$) Fair value hedge - Derivative instruments Hedged Object Maturity Asset Liability Notional Instrument Object (1) Interest rate swap Debenture - 1st Issue - 3rd series - IPCA + 5.50% p.a. 2nd Qtr. 2026 IPCA + 5.50% p.a. CDI + 0.29% p.a. 400,000 BRL 8,183 7,290 Interest rate swap Debenture - 2nd Issue - 1st series - IPCA + 5.30% p.a. 3rd Qtr. 2027 IPCA + 5.30% p.a. CDI + 2.16% p.a. 705,000 BRL (7,864) 73,656 Interest rate swap Debenture - 2nd Issue - 2nd series - IPCA + 5.60% p.a. 3rd Qtr. 2030 IPCA + 5.60% p.a. CDI + 2.29% p.a. 1,495,000 BRL (66,888) 194,763 Interest rate swap Debenture - 3rd Issue - single series - IPCA + 4.78% p.a. 2nd Qtr. 2031 IPCA + 4.78% p.a. CDI + 0.12% p.a. 1,000,000 BRL (8,296) 75,119 Interest rate swap Debenture - 1st Issue - 1st series - IPCA + 6.83% p.a. 3rd Qtr. 2032 IPCA + 6.83% p.a. 109.32% CDI 990,000 BRL (37,620) (1,951) 4,590,000 (112,485) 348,877 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the debentures. 24.4.2. Foreign exchange risk The risk is the one that may cause unexpected losses to the Company resulting from volatility of the FX rates, reducing its assets and revenues, or increasing its liabilities and costs. The Company’s exposure is managed in three dimensions: statement of financial position exposure, operating income exposure and investments exposure. i. Statement of financial position exposure The Risk Policy regarding statement of financial position exposure has the objective to balance assets and liabilities denominated in foreign currencies, hedging the Company’s statement of financial position by using natural hedges, over-the-counter derivatives and exchange traded futures. Assets and liabilities denominated in foreign currency for which the exchange variations are recognized in the Financial Results are as follows, summarized in Brazilian Reais: Schedule of assets and liabilities denominated in foreign currency 12.31.22 12.31.21 Cash and cash equivalents 3,691,668 2,064,631 Trade accounts receivable 6,013,713 6,377,104 Trade accounts payable (1,484,810) (1,221,354) Loans and borrowings (12,241,309) (16,726,412) Other assets and liabilities, net 35,371 49,732 Exposure of assets and liabilities in foreign currencies (3,985,367) (9,456,299) Derivative financial instruments (hedge) 3,721,930 8,454,971 Exposure in result, net (263,437) (1,001,328)
Schedule of assets and liabilities denominated in foreign currency	Schedule of exposure to interest rates 12.31.22 Notional Index Assets Liabilities Derivative financial instruments Exposure, Net Fixed Fixed Reais 163,403 (399,625) (959,700) (1,195,922) Fixed U.S. Dollars (USD) 4,368,536 (13,543,817) 3,430,151 (5,745,130) Fixed Turkish Liras (TRY) 44,676 (512,500) (208,708) (676,532) Fixed Euros (EUR) 88,925 - 490,107 579,032 Fixed Kwanza (AOA) 74,278 - - 74,278 Fixed Other 39,841 - - 39,841 Floating Floating IPCA Reais - (5,574,682) 4,590,000 (984,682) Floating CDI Reais 4,265,762 (2,555,558) (7,341,850) (5,631,646) Floating Libor U.S. Dollars (USD) - (130,443) - (130,443) 9,045,421 (22,716,625) - (13,671,204) Interest and fair value adjustment of derivatives - (800,375) (126,019) (926,394) Total 9,045,421 (23,517,000) (126,019) (14,597,598) The derivative financial instruments used to hedge the exposure to interest rates as of December 31, 2022 are presented in the table below: Schedule of derivative financial instruments used to hedge the exposure to interest rates 12.31.22 Fair value (R$) Fair value hedge - Derivative instruments Hedged Object Maturity Asset Liability Notional Instrument Object (1) Interest rate swap Debenture - 1st Issue - 3rd series - IPCA + 5.50% p.a. 2nd Qtr. 2026 IPCA + 5.50% p.a. CDI + 0.29% p.a. 400,000 BRL 8,183 7,290 Interest rate swap Debenture - 2nd Issue - 1st series - IPCA + 5.30% p.a. 3rd Qtr. 2027 IPCA + 5.30% p.a. CDI + 2.16% p.a. 705,000 BRL (7,864) 73,656 Interest rate swap Debenture - 2nd Issue - 2nd series - IPCA + 5.60% p.a. 3rd Qtr. 2030 IPCA + 5.60% p.a. CDI + 2.29% p.a. 1,495,000 BRL (66,888) 194,763 Interest rate swap Debenture - 3rd Issue - single series - IPCA + 4.78% p.a. 2nd Qtr. 2031 IPCA + 4.78% p.a. CDI + 0.12% p.a. 1,000,000 BRL (8,296) 75,119 Interest rate swap Debenture - 1st Issue - 1st series - IPCA + 6.83% p.a. 3rd Qtr. 2032 IPCA + 6.83% p.a. 109.32% CDI 990,000 BRL (37,620) (1,951) 4,590,000 (112,485) 348,877 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the debentures. 24.4.2. Foreign exchange risk The risk is the one that may cause unexpected losses to the Company resulting from volatility of the FX rates, reducing its assets and revenues, or increasing its liabilities and costs. The Company’s exposure is managed in three dimensions: statement of financial position exposure, operating income exposure and investments exposure. i. Statement of financial position exposure The Risk Policy regarding statement of financial position exposure has the objective to balance assets and liabilities denominated in foreign currencies, hedging the Company’s statement of financial position by using natural hedges, over-the-counter derivatives and exchange traded futures. Assets and liabilities denominated in foreign currency for which the exchange variations are recognized in the Financial Results are as follows, summarized in Brazilian Reais: Schedule of assets and liabilities denominated in foreign currency 12.31.22 12.31.21 Cash and cash equivalents 3,691,668 2,064,631 Trade accounts receivable 6,013,713 6,377,104 Trade accounts payable (1,484,810) (1,221,354) Loans and borrowings (12,241,309) (16,726,412) Other assets and liabilities, net 35,371 49,732 Exposure of assets and liabilities in foreign currencies (3,985,367) (9,456,299) Derivative financial instruments (hedge) 3,721,930 8,454,971 Exposure in result, net (263,437) (1,001,328)
Schedule of assets and liabilities denominated in foreign currency	Schedule of derivative financial instruments used to hedge the exposure to interest rates 12.31.22 Fair value (R$) Fair value hedge - Derivative instruments Hedged Object Maturity Asset Liability Notional Instrument Object (1) Interest rate swap Debenture - 1st Issue - 3rd series - IPCA + 5.50% p.a. 2nd Qtr. 2026 IPCA + 5.50% p.a. CDI + 0.29% p.a. 400,000 BRL 8,183 7,290 Interest rate swap Debenture - 2nd Issue - 1st series - IPCA + 5.30% p.a. 3rd Qtr. 2027 IPCA + 5.30% p.a. CDI + 2.16% p.a. 705,000 BRL (7,864) 73,656 Interest rate swap Debenture - 2nd Issue - 2nd series - IPCA + 5.60% p.a. 3rd Qtr. 2030 IPCA + 5.60% p.a. CDI + 2.29% p.a. 1,495,000 BRL (66,888) 194,763 Interest rate swap Debenture - 3rd Issue - single series - IPCA + 4.78% p.a. 2nd Qtr. 2031 IPCA + 4.78% p.a. CDI + 0.12% p.a. 1,000,000 BRL (8,296) 75,119 Interest rate swap Debenture - 1st Issue - 1st series - IPCA + 6.83% p.a. 3rd Qtr. 2032 IPCA + 6.83% p.a. 109.32% CDI 990,000 BRL (37,620) (1,951) 4,590,000 (112,485) 348,877 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the debentures. 24.4.2. Foreign exchange risk The risk is the one that may cause unexpected losses to the Company resulting from volatility of the FX rates, reducing its assets and revenues, or increasing its liabilities and costs. The Company’s exposure is managed in three dimensions: statement of financial position exposure, operating income exposure and investments exposure. i. Statement of financial position exposure The Risk Policy regarding statement of financial position exposure has the objective to balance assets and liabilities denominated in foreign currencies, hedging the Company’s statement of financial position by using natural hedges, over-the-counter derivatives and exchange traded futures. Assets and liabilities denominated in foreign currency for which the exchange variations are recognized in the Financial Results are as follows, summarized in Brazilian Reais: Schedule of assets and liabilities denominated in foreign currency 12.31.22 12.31.21 Cash and cash equivalents 3,691,668 2,064,631 Trade accounts receivable 6,013,713 6,377,104 Trade accounts payable (1,484,810) (1,221,354) Loans and borrowings (12,241,309) (16,726,412) Other assets and liabilities, net 35,371 49,732 Exposure of assets and liabilities in foreign currencies (3,985,367) (9,456,299) Derivative financial instruments (hedge) 3,721,930 8,454,971 Exposure in result, net (263,437) (1,001,328)
Schedule of assets and liabilities denominated in foreign currency	Schedule of assets and liabilities denominated in foreign currency 12.31.22 12.31.21 Cash and cash equivalents 3,691,668 2,064,631 Trade accounts receivable 6,013,713 6,377,104 Trade accounts payable (1,484,810) (1,221,354) Loans and borrowings (12,241,309) (16,726,412) Other assets and liabilities, net 35,371 49,732 Exposure of assets and liabilities in foreign currencies (3,985,367) (9,456,299) Derivative financial instruments (hedge) 3,721,930 8,454,971 Exposure in result, net (263,437) (1,001,328)
Schedule of net P&L exposure	Schedule of net P&L exposure Net P&L Exposure 12.31.22 12.31.21 Argentinian Peso (ARS) (4,614) (5,783) Angolan kwanza (AOA) 53,723 318,660 Euros (EUR) (43,445) 33,381 Chilean Pesos (CLP) 256,121 169,301 Yen (JPY) (3,268) 77,178 Turkish Liras (TRY) 214,936 266,541 U.S. Dollars (USD) (736,890) (1,860,606) Total (263,437) (1,001,328)
Schedule of derivative financial instruments	Schedule of derivative financial instruments 12.31.22 Derivative instruments not designated Asset Liability Maturity Notional Exercise rate Fair value (R$) Non-deliverable forward EUR BRL 1st Qtr. 2023 EUR 88,000 5.7452 (2,059) Futures - B3 USD BRL 1st Qtr. 2023 USD 90,000 5.3240 3,939 Non-deliverable forward USD TRY 1st Qtr. 2023 USD 30,000 19.2285 (1,294) Non-deliverable forward USD TRY 2nd Qtr. 2023 USD 10,000 20.0300 (2,898) (2,312)
Schedule of fair value hedge - derivative instruments	Schedule of fair value hedge - derivative instruments 12.31.22 Fair value (R$) Fair value hedge - Derivative instruments Hedged Object Maturity Asset Liability Notional Instrument Object (1) FX and interest rate swap BRF SA BRFSBZ 3.95 2nd Qtr. 2023 FX + 3,95% p.a. 98.77% CDI 234,033 USD (31,935) 39,107 FX and interest rate swap BRF SA BRFSBZ 4 3/4 3rd Qtr. 2024 FX + 4,75% p.a. 104.48% CDI 295,363 USD (52,698) 22,058 529,396 (84,633) 61,165 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the senior unsecured notes.
Schedule of operating income exposure	Schedule of operating income exposure 12.31.22 Cash flow hedge - Derivative instruments Hedged object Asset Liability Maturity Notional Designation rate Fair value Non-deliverable forward USD Exports BRL USD 1st Qtr. 2023 USD 268,000 5.3950 27,249 Non-deliverable forward USD Exports BRL USD 2nd Qtr. 2023 USD 25,000 5.5406 3,337 Non-deliverable forward USD Exports BRL USD 4th Qtr. 2023 USD 3,000 5.5740 (53) Collar USD Exports BRL USD 1st Qtr. 2023 USD 130,000 5.3785 2,437 Collar USD Exports BRL USD 2nd Qtr. 2023 USD 50,000 5.5296 2,929 Collar USD Exports BRL USD 3rd Qtr. 2023 USD 15,000 5.6892 1,273 Collar USD Exports BRL USD 4th Qtr. 2023 USD 5,000 5.7500 503 37,675
Schedule of investments exposure	Schedule of investments exposure 12.31.22 Net investment hedge - Object (Investment) Liability Maturity Notional Rate Exchange variation (1) Bond - BRF SA BRFSBZ 4.35 Federal Foods LLC USD 3rd Qtr. 2026 USD (2) 75,673 3.7649 (110,672) Bond - BRF SA BRFSBZ 4.35 BRF Kuwait Food Management Company WLL USD 3rd Qtr. 2026 USD (2) 108,757 3.7649 (140,614) Bond - BRF SA BRFSBZ 4.35 Al Khan Foodstuff LLC USD 3rd Qtr. 2026 USD (2) 65,570 3.7649 (94,776) Bond - BRF SA BRFSBZ 4.35 BRF Foods GmbH USD 3rd Qtr. 2026 USD (3) 90,000 5.1629 (4,932) Bond - BRF SA BRFSBZ 4.35 Al-Wafi Al-Takamol International for Foods Products USD 3rd Qtr. 2026 USD (3) 40,000 5.1629 (2,306) (353,300) (1) Corresponds to the effective portion of the hedge result accumulated in Other Comprehensive Income. (2) Designated on August 1st, 2019. (3) Designated on November 9, 2022.
Schedule of financial instruments for the commodities price exposure	Schedule of financial instruments for the commodities price exposure 12.31.22 Cash flow hedge - Derivative instruments Hedged object Index Maturity Quantity Exercise price (1) Fair value Non-deliverable forward - buy Soybean meal purchase - floating price Soybean meal - CBOT 1st Qtr. 2023 32,999 ton 441.42 13,379 Non-deliverable forward - buy Soybean meal purchase - floating price Soybean meal - CBOT 2nd Qtr. 2023 20,000 ton 435.41 7,566 Collar - buy Soybean meal purchase - floating price Soybean meal - CBOT 1st Qtr. 2023 35,999 ton 478.95 3,647 Collar - buy Soybean meal purchase - floating price Soybean meal - CBOT 2nd Qtr. 2023 33,992 ton 495.63 1,172 Collar - buy Corn purchase - floating price Corn - CBOT 1st Qtr. 2023 113,077 ton 256.32 3,643 Collar - buy Corn purchase - floating price Corn - CBOT 2nd Qtr. 2023 67,986 ton 261.09 1,458 Corn future - buy Corn purchase - floating price Corn - B3 1st Qtr. 2023 18,009 ton 1,514.07 83 Corn future - buy Corn purchase - floating price Corn - B3 2nd Qtr. 2023 2,700 ton 1,550.00 2 Collar - buy Corn purchase - floating price Corn - B3 1st Qtr. 2023 79,326 ton 1,674.15 (414) Collar - buy Corn purchase - floating price Corn - B3 2nd Qtr. 2023 94,635 ton 1,650.76 229 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 1st Qtr. 2023 3,000 ton 1,353.20 928 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 2nd Qtr. 2023 5,000 ton 1,336.53 1,800 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 3rd Qtr. 2023 5,997 ton 1,328.23 1,428 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 4th Qtr. 2023 501 ton 1,360.69 - Collar - buy Soybean oil purchase - floating price Soybean oil - CBOT 2nd Qtr. 2023 8,001 ton 1,410.96 (1,451) Collar - buy Soybean oil purchase - floating price Soybean oil - CBOT 3rd Qtr. 2023 2,000 ton 1,410.85 (253) 523,223 33,217 (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton. In certain cases, the Company performs futures purchases at fixed prices and, to hedge such exposure, it holds derivative financial instruments in short position (sell) to keep these prices at market value. The financial instruments designated as fair value hedges for the fixed commodities price exposure on December 31, 2022 are set forth below: 12.31.22 Fair value hedge - Derivative instruments Hedged object Index Maturity Quantity Exercise price (1) Fair value Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 2nd Qtr. 2023 80,660 ton 255.31 (3,849) Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 3rd Qtr. 2023 106,019 ton 244.26 (1,376) Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 4th Qtr. 2023 6,658 ton 247.27 226 Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 1st Qtr. 2024 17,999 ton 245.66 209 Non-deliverable forward - sell Corn purchase - fixed price Corn - CBOT 2nd Qtr. 2024 3,999 ton 246.88 45 Corn future - sell Corn purchase - fixed price Corn - B3 2nd Qtr. 2023 594 ton 1,583.55 - Corn future - sell Corn purchase - fixed price Corn - B3 3rd Qtr. 2023 212,922 ton 1,474.01 (1,618) Corn future - sell Corn purchase - fixed price Corn - B3 4th Qtr. 2023 9,990 ton 1,520.03 (94) 438,842 (6,457) (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton. 12.31.22 Fair value hedge - Protection object Assets Liabilities Maturity Notional Exercise price Fair value Non-deliverable forward Cost in USD BRL USD 2nd Qtr. 2023 USD 18,372 5.8861 7,435 Non-deliverable forward Cost in USD BRL USD 3rd Qtr. 2023 USD 11,984 5.6260 1,069 Non-deliverable forward Cost in USD BRL USD 4th Qtr. 2023 USD 1,646 5.5859 (40) Non-deliverable forward Cost in USD BRL USD 1st Qtr. 2024 USD 4,422 5.8015 428 Non-deliverable forward Cost in USD BRL USD 2nd Qtr. 2024 USD 987 5.8548 84 8,976
Schedule of gains and losses with hedge accounting instruments	Schedule of gains and losses with hedge accounting instruments Income (loss) for the year 12.31.22 Note Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Net Sales 54,047,327 - - 54,047,327 Derivatives result Operating Results Cash flow 202,655 - - 202,655 Non-derivatives result Operating Results Cash flow (444,954) - - (444,954) Net Revenue 26 53,805,028 - - 53,805,028 Cost of Sales - (45,235,052) - (45,235,052) Derivatives result Operating Results Cash flow / Fair value - (437,324) - (437,324) Cost of Sales - (45,672,376) - (45,672,376) Interests on loans and borrowings - - (1,570,190) (1,570,190) Interest Rate Derivatives result Interest expenses Fair value - - (281,453) (281,453) Foreign Exchange variation on assets and liabilities 474,052 - - 474,052 Foreign Exchange Derivatives result Financial Position Not designated (899,953) - - (899,953) Foreign Exchange Derivatives result Loans in foreign currency Fair value (138,218) - - (138,218) Effects on Financial Result 28 (564,119) - (1,851,643) (2,415,762) Other Comprehensive Income 12.31.22 Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Derivative Instruments - current Operating Results Cash flow 33,711 (60,348) - (26,637) Non-derivative Instruments – current Operating Results Cash flow (103,686) - - (103,686) Non-derivative Instruments – non-current Operating Results Cash flow 548,639 - - 548,639 Non-derivative Instruments - non-current Foreign investments Net investment 87,929 - - 87,929 Other Comprehensive Income (1) 566,593 (60,348) - 506,245 (1) All effects are presents gross of taxes. Statement of financial position 12.31.22 Note Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Designated derivatives Operating Results Cash flow / Fair value 46,651 26,760 (197,118) (123,707) Not designated derivatives Financial Position Not designated (2,312) - - (2,312) Asset / (Liability) net 44,339 26,760 (197,118) (126,019) Derivative Instruments - current (2) Operating Results Cash flow 37,675 43,398 - 81,073 Non-derivative instruments – current Operating Results Cash flow (548,639) - - (548,639) Non-derivative Instruments - non-current Foreign investments Net investment (353,300) - - (353,300) Other Comprehensive Income (1) (864,264) 43,398 - (820,866) Derivatives result Operating Results Cash flow / Fair value - (18,853) - (18,853) Inventories 7 - (18,853) - (18,853) (1) All effects are presented gross of taxes. (2) Includes R$4,127 related to the time value of the commodity options contracts. Income (loss) for the year 12.31.21 Note Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Net Sales 48,327,703 - - 48,327,703 Derivatives result Operating Results Cash flow 15,602 - - 15,602 Net Revenue 26 48,343,305 - - 48,343,305 Cost of Sales - (37,858,788) - (37,858,788) Derivatives result Operating Results Cash flow / Fair value - (318,821) - (318,821) Cost of Sales - (38,177,609) - (38,177,609) Interests on loans and borrowings - - (1,681,078) (1,681,078) Interest Rate Derivatives result Interest expenses Fair value - - (33,084) (33,084) Foreign Exchange variation on assets and liabilities (408,269) - - (408,269) Foreign Exchange Derivatives result Financial Position Not designated 157,573 - - 157,573 Effects on Financial Result 28 (250,696) - (1,714,162) (1,964,858) Other Comprehensive Income 12.31.21 Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Derivative Instruments - current Operating Results Cash flow (43,978) (67,560) - (111,538) Non-derivative Instruments – current Operating Results Cash flow (444,953) - - (444,953) Non-derivative Instruments – non-current Operating Results Cash flow 334,577 - - 334,577 Non-derivative Instruments - non-current Foreign investments Net investment (96,555) - - (96,555) Other Comprehensive Income (250,909) (67,560) - (318,469) Statement of financial position 12.31.21 Note Exposure Hedge accounting Foreign Exchange Commodities Interest Rate Total Designated derivatives Operating Results Cash flow / Fair value (10,342) 47,620 (30,108) 7,170 Not designated derivatives Financial Position Not designated (231,119) - - (231,119) Asset / (Liability) net (241,461) 47,620 (30,108) (223,949) Derivative Instruments - current Operating Results Cash flow 3,964 103,746 - 107,710 Non-derivative instruments – current Operating Results Cash flow (444,953) - - (444,953) Non-derivative instruments – non-current Operating Results Cash flow (548,640) - - (548,640) Non-derivative Instruments - non-current Foreign investments Net investment (441,229) - - (441,229) Other Comprehensive Income (1,430,858) 103,746 - (1,327,112) Derivatives result Operating Results Cash flow / Fair value - 531,732 - 531,732 Inventories 7 - 531,732 - 531,732
Schedule of hedging instruments non-derivative financial instruments	Schedule of hedging instruments non-derivative financial instruments 12.31.22 Cash flow hedge - Non-derivative instruments Hedged object Liability Maturity Notional Designation rate Rate (1) Balance (2) Bond BRF SA BRFSBZ 3.95 USD Exports USD 2nd Qtr. 2023 USD 150,000 2.0387 5.6963 (548,639) (548,639) (2) Average discontinuance rates. (3) Effective portion of the accumulated foreign exchange variations on the designated loans.
Summarized financial position of derivative financial instruments	Summarized financial position of derivative financial instruments 12.31.22 12.31.21 Assets Designated as hedge accounting Currency derivatives 64,202 27,617 Commodities derivatives 53,490 105,228 Interest rate derivatives 9,517 10,457 Not designated as hedge accounting Currency derivatives 3,939 2,053 131,148 145,355 Current assets 120,865 134,551 Non-current assets 10,283 10,804 Liabilities Designated as hedge accounting Currency derivatives (17,551) (37,959) Commodities derivatives (26,730) (57,608) Interest rate derivatives (206,635) (40,565) Not designated as hedge accounting Currency derivatives (6,251) (233,172) (257,167) (369,304) Current liabilities (82,468) (327,443) Non-current liabilities (174,699) (41,861)
Schedule of quantitative and qualitative information	Schedule of quantitative and qualitative information Scenario Exchange rate - Balance Base - 50% - 25% - 10% + 10% + 25% + 50% USD 5.2177 2.6089 3.9133 4.6959 5.7395 6.5221 7.8266 Monetary Assets and Liabilities 2,088,710 1,044,355 417,742 (417,742) (1,044,355) (2,088,710) Derivative Instruments - Not designated (1,720,265) (860,133) (344,053) 344,053 860,133 1,720,265 Net effect 368,445 184,222 73,689 (73,689) (184,222) (368,445) EUR 5.5694 2.7847 4.1771 5.0125 6.1263 6.9618 8.3541 Monetary Assets and Liabilities 266,776 133,388 53,355 (53,355) (133,388) (266,776) Derivative Instruments - Not designated (245,054) (122,527) (49,011) 49,011 122,527 245,054 Net effect 21,722 10,861 4,344 (4,344) (10,861) (21,722) JPY 0.0396 0.0198 0.0297 0.0356 0.0435 0.0495 0.0594 Monetary Assets and Liabilities 1,634 817 327 (327) (817) (1,634) Net effect 1,634 817 327 (327) (817) (1,634) TRY 0.2788 0.1394 0.2091 0.2509 0.3067 0.3485 0.4182 Monetary Assets and Liabilities (211,822) (105,911) (42,364) 42,364 105,911 211,822 Derivative Instruments - Not designated 104,354 52,177 20,871 (20,871) (52,177) (104,354) Net effect (107,468) (53,734) (21,493) 21,493 53,734 107,468 AOA 0.0104 0.0052 0.0078 0.0093 0.0114 0.0130 0.0156 Monetary Assets and Liabilities (26,862) (13,431) (5,372) 5,372 13,431 26,862 Net effect (26,862) (13,431) (5,372) 5,372 13,431 26,862 CLP 0.0061 0.0031 0.0046 0.0055 0.0067 0.0077 0.0092 Monetary Assets and Liabilities (128,060) (64,030) (25,612) 25,612 64,030 128,060 Net effect (128,060) (64,030) (25,612) 25,612 64,030 128,060 Scenario Exchange rate - Operating results Base - 50% - 25% - 10% + 10% + 25% + 50% USD 5.2177 2.6089 3.9133 4.6959 5.7395 6.5221 7.8266 Revenue in USD (1,293,990) (646,995) (258,798) 258,798 646,995 1,293,990 NDF 772,220 386,110 154,444 (154,444) (386,110) (772,220) Collar 511,095 250,210 93,679 (34,277) (179,827) (440,712) Net effect (10,675) (10,675) (10,675) 70,077 81,058 81,058 Scenario Exchange rate - Operating results Base (1) - 50% - 25% - 10% + 10% + 25% + 50% USD 5.2177 2.6089 3.9133 4.6959 5.7395 6.5221 7.8266 Cost of Sales (97,601) (48,801) (19,520) 19,520 48,801 97,601 NDF 97,601 48,801 19,520 (19,520) (48,801) (97,601) Net effect - - - - - - Soybean Meal - CBOT 514 257 385 462 565 642 771 Cost of Sales 31,589 15,795 6,318 (6,318) (15,795) (31,589) Collar (13,454) (4,519) (576) 1,860 7,243 16,214 NDF (13,648) (6,824) (2,730) 2,730 6,824 13,648 Net effect 4,487 4,452 3,012 (1,728) (1,728) (1,727) Soybean Oil - CBOT 1,397 698 1,048 1,257 1,537 1,746 2,095 Cost of Sales 17,112 8,556 3,422 (3,422) (8,556) (17,112) Collar (6,802) (3,296) (1,174) 1,168 3,311 6,817 NDF (10,100) (5,050) (2,020) 2,020 5,050 10,100 Net effect 210 210 228 (234) (195) (195) Corn - CBOT 260 130 195 234 285 324 389 Cost of Sales (4,447) (2,223) (889) 889 2,223 4,447 Collar (142,169) (62,790) (15,926) 10,338 57,544 136,924 NDF 27,258 13,629 5,452 (5,452) (13,629) (27,258) Net effect (119,358) (51,384) (11,363) 5,775 46,138 114,113 Corn - B3 1,517 759 1,138 1,366 1,669 1,897 2,276 Cost of Sales (21,876) (10,938) (4,375) 4,375 10,938 21,876 Collar (122,349) (55,057) (14,682) 7,402 47,444 114,736 Future 151,686 75,843 30,337 (30,337) (75,843) (151,686) Net effect 7,461 9,848 11,280 (18,560) (17,461) (15,074) (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton.
Schedule of financial instruments by category	Schedule of financial instruments by category 12.31.22 Amortized cost Fair value through other comprehensive income Fair value through profit and loss Total Equity instruments Assets Cash and bank 1,865,077 - - 1,865,077 Cash equivalents - - 6,265,852 6,265,852 Marketable securities 379,145 11,752 433,878 824,775 Restricted cash 89,717 - - 89,717 Trade accounts receivable 3,918,570 - 274,493 4,193,063 Other receivables 38,443 - - 38,443 Derivatives not designated - - 3,939 3,939 Derivatives designated as hedge accounting (1) - - 127,209 127,209 Liabilities Trade accounts payable (12,743,087) - - (12,743,087) Supply chain finance (1,393,137) - - (1,393,137) Loans and borrowings (2) (16,055,704) - (7,461,296) (23,517,000) Derivatives not designated - - (6,251) (6,251) Derivatives designated as hedge accounting (1) - - (250,916) (250,916) (23,900,976) 11,752 (613,092) (24,502,316) (1) All derivatives are classified at fair value through profit and loss. Those designated as hedge accounting instruments have their gains and losses also affecting Equity and Inventories. (2) The part of the loans and borrowings that is object in a fair value hedge is classified as Fair value through profit and loss. The rest of the loans and borrowings balance is classified as amortized cost and those designated as cash flow or net investment hedge accounting instruments have their gains and losses also affecting Equity. 12.31.21 Amortized cost Fair value through other comprehensive income Fair value through profit and loss Total Equity instruments Assets Cash and bank 2,193,508 - - 2,193,508 Cash equivalents - - 5,335,312 5,335,312 Marketable securities 418,637 13,338 362,293 794,268 Restricted cash 24,964 - - 24,964 Trade accounts receivable 3,709,399 - 335,566 4,044,965 Other receivables 97,169 - - 97,169 Derivatives not designated - - 2,053 2,053 Derivatives designated as hedge accounting - - 143,302 143,302 Liabilities Trade accounts payable (11,714,624) - - (11,714,624) Supply chain finance (2,237,975) - - (2,237,975) Loans and borrowings (22,087,599) - (3,368,431) (25,456,030) Derivatives not designated - - (233,172) (233,172) Derivatives designated as hedge accounting - - (136,132) (136,132) (29,596,521) 13,338 2,440,791 (27,142,392)
Schedule of classification of financial assets and liabilities according to the valuation hierarchy	Schedule of classification of financial assets and liabilities according to the valuation hierarchy 12.31.22 12.31.21 Level 1 Level 2 Total Level 1 Level 2 Total Financial Assets Fair value through other comprehensive income Stocks 11,752 - 11,752 13,338 - 13,338 Fair value through profit and loss Savings account and overnight 12,720 - 12,720 701,386 - 701,386 Term deposits 2,495,438 - 2,495,438 179,071 - 179,071 Bank deposit certificates - 3,754,202 3,754,202 - 4,451,214 4,451,214 Financial treasury bills 364,543 - 364,543 324,771 - 324,771 Investment funds 19,018 - 19,018 35,718 - 35,718 Trade accounts receivable - 274,493 274,493 - 335,566 335,566 Derivatives - 131,148 131,148 - 145,355 145,355 Other titles 53,809 - 53,809 5,445 - 5,445 Financial Liabilities Fair value through profit and loss Derivatives - (257,167) (257,167) - (369,304) (369,304) Loans and borrowings - (7,461,296) (7,461,296) - (3,368,431) (3,368,431) 2,957,280 (3,558,620) (601,340) 1,259,729 1,194,400 2,454,129
Schedule of comparison between book value and fair value of financial instruments	Schedule of comparison between book value and fair value of financial instruments 12.31.22 12.31.21 Currency Maturity Book Fair Book Fair BRF S.A. BRF SA BRFSBZ 4 3/4 USD 2024 (1,525,727) (1,513,221) (1,653,847) (1,726,951) BRF SA BRFSBZ 3.95 USD 2023 (1,185,479) (1,209,990) (1,303,821) (1,337,246) BRF SA BRFSBZ 4 7/8 USD 2030 (3,119,390) (2,602,599) (3,914,280) (3,993,593) BRF SA BRFSBZ 5 3/4 USD 2050 (3,463,081) (2,503,033) (4,423,083) (4,521,103) BRF SA BRFSBZ 5 7/8 USD 2022 - - (396,802) (409,454) BRF SA BRFSBZ 2 3/4 EUR 2022 - - (1,072,454) (1,076,964) Debenture - 1st Issue BRL 2032 (2,571,080) (2,521,309) (823,946) (821,444) Debenture - 2nd Issue BRL 2030 (2,355,427) (2,319,296) (2,351,363) (2,382,298) Debenture - 3rd Issue BRL 2031 (1,013,639) (877,103) (1,034,706) (915,353) BRF GmbH BRF SA BRFSBZ 4.35 USD 2026 (2,608,613) (2,367,075) (2,779,725) (2,854,701) (17,842,436) (15,913,626) (19,754,027) (20,039,107)

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Information
Schedule of operating income for each operating segment	Schedule of operating income for each operating segment Net sales 12.31.22 12.31.21 12.31.20 Brazil In-natura 5,976,960 6,002,585 5,014,250 Poultry 4,576,600 4,544,724 3,738,560 Pork and other 1,400,360 1,457,861 1,275,690 Processed 20,878,697 18,729,686 15,944,162 Other sales 142,131 76,618 26,707 26,997,788 24,808,889 20,985,119 International In-natura 20,044,710 18,212,688 14,570,620 Poultry 18,110,329 15,818,512 12,246,499 Pork and other 1,934,381 2,394,176 2,324,121 Processed 3,679,233 2,955,431 2,366,204 Other sales 379,192 346,585 303,370 24,103,135 21,514,704 17,240,194 Other segments 2,704,105 2,019,712 1,244,387 53,805,028 48,343,305 39,469,700
Schedule of operating income for each operating segment	Schedule of operating income for each operating segment 12.31.22 12.31.21 12.31.20 Brazil (352,138) 1,583,899 2,081,150 International 403,661 942,006 1,100,212 Other segments 440,062 393,477 197,233 Sub total 491,585 2,919,382 3,378,595 Corporate (627,874) 90,405 (327,366) (136,289) 3,009,787 3,051,229
Schedule of composition of the main effects not allocated to the operating segments	Schedule of composition of the main effects not allocated to the operating segments Corporate 12.31.22 12.31.21 12.31.20 Investigations involving the Company (note 1.3) (588,774) (9,003) (28,004) Reversal/(provision) for tax and civil contingencies (50,397) 30,587 (109,088) Expenses COVID-19 (1) (1,224) (74,482) (81,562) Gains (losses) with demobilization 1,398 (6,814) (16,494) Results with sale and disposal of fixed assets 3,582 65,884 (28,178) Result in the sale of investments - 76,148 (62,006) Arbitration reversal - - 14,520 Results with disposal of businesses - - (29,471) Other 7,541 8,085 12,917 (627,874) 90,405 (327,366) (1) Mainly comprised of donations in Brazil, consultants and expenses with health and safety, which are not associated with the business segments.
Schedule of goodwill and intangible assets arising from business combination	Schedule of goodwill and intangible assets arising from business combination Goodwill Trademarks Total 12.31.22 12.31.21 12.31.22 12.31.21 12.31.22 12.31.21 Brazil 1,151,498 1,151,498 982,478 982,478 2,133,976 2,133,976 International 1,865,390 1,813,986 423,846 275,982 2,289,236 2,089,968 Other segments 457,215 459,699 474,875 474,875 932,090 934,574 3,474,103 3,425,183 1,881,199 1,733,335 5,355,302 5,158,518

NET SALES (Tables)

NET SALES (Tables)	12 Months Ended
	Dec. 31, 2022
Net Sales
Schedule of net sales	Schedule of net sales 12.31.22 12.31.21 12.31.20 Gross sales Brazil 33,325,565 30,700,510 26,017,981 International 25,253,452 22,959,318 18,514,099 Other segments 3,305,974 2,319,991 1,378,344 61,884,991 55,979,819 45,910,424 Sales deductions Brazil (6,327,777) (5,891,621) (5,032,862) International (1,150,317) (1,444,614) (1,273,905) Other segments (601,869) (300,279) (133,957) (8,079,963) (7,636,514) (6,440,724) Net sales Brazil 26,997,788 24,808,889 20,985,119 International 24,103,135 21,514,704 17,240,194 Other segments 2,704,105 2,019,712 1,244,387 53,805,028 48,343,305 39,469,700

OTHER OPERATING INCOME (EXPEN_2

OTHER OPERATING INCOME (EXPENSES), NET (Tables)	12 Months Ended
	Dec. 31, 2022
Other Operating Income Expenses Net
Schedule of other operating income (expense)	Schedule of other operating income (expense) 12.31.22 12.31.21 12.31.20 Recovery of expenses (1) 128,895 135,662 408,161 Provision reversal 1,462 1,143 73,361 Scrap sales 16,226 12,763 12,204 Provision for civil and tax risks (102,539) 33,311 (68,295) Other employees benefits (19,519) (52,521) (27,741) Insurance claims costs (22,366) (35,102) (8,762) Gains (losses) on the disposal of non-financial assets (3,985) 141,211 (40,220) Demobilization expenses 1,398 (6,814) (19,988) Expenses with investigations (2) (588,774) (9,003) - Expected credit losses in other receivables 102 (579) (989) Impairment of investments - - (62,090) Other 43,830 (8,808) (32,318) Other operating income (expenses), net (545,270) 211,263 233,323 (1) Includes recovery of PIS, COFINS and ICMS taxes on inputs, INSS and other in the amount of R$47,661 for year ended December 31, 2022 (R$62,439 for the year ended December 31, 2021), (R$295,593 of recovery of PIS and COFINS taxes on inputs for the year ended December 31, 2020). (2) As mentioned in note 1.3.

FINANCIAL INCOME (EXPENSES), _2

FINANCIAL INCOME (EXPENSES), NET (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Income Expenses Net
Schedule of finance income	Schedule of finance income Restated (1) Restated (1) Note 12.31.22 12.31.21 12.31.20 Financial income Interest on cash and cash equivalents 4 309,162 118,393 87,694 Income with marketable securities 5 126,106 79,425 59,970 Fair value through other comprehensive income - - 1,295 Fair value through profit and loss 70,939 45,093 40,119 Amortized cost 55,167 34,332 18,556 Interest on recoverable taxes (2) 9 307,313 289,772 205,066 Interest on other assets 35,467 45,959 58,623 Financial income on other assets and liabilities (3) 304,887 4,187 9,404 Financial income 1,082,935 537,736 420,757 Financial expenses Interests on loans and borrowings 15 (1,851,643) (1,635,604) (1,524,154) Interest on contingencies 21 (138,433) (239,174) (42,641) Interest on leases 18 (220,406) (226,444) (207,598) Interest on actuarial liabilities (47,385) (46,741) (33,549) Discount on assignment of credits (158,469) (80,192) (60,789) Bank expenses (91,313) (85,157) (57,729) Taxes on financial income (26,245) (27,755) (65,851) Put/Call Options Result - Business Combinations - (278,618) 579,946 Adjustment to present value 6, 16 and 17 (976,104) (634,047) (418,234) Other financial expenses (75,767) (77,883) (58,855) Financial expenses (3,585,765) (3,331,615) (1,889,454) Foreign exchange and monetary variations Exchange rate variation on monetary assets and liabilities 474,052 (407,472) (1,179,236) Derivative results (1,038,171) 157,573 948,938 Net Monetary Gains or Losses (4) 398,194 (797) - Monetary, exchange and derivative results, net (165,925) (250,696) (230,298) Financial income (expenses), net (2,668,755) (3,044,575) (1,698,995) (1) The Company changed the aggregation of the information in order to increase the level of details, restating the comparative balances in accordance. (2) For the year ended December 31, 2021, includes the effects of the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from SHB, Batávia and UP! Alimentos Ltda. in the amount of R$50,617. For the year ended December 31, 2020, includes the effects of the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from Eleva in the amount of R$58,979. (3) Gain of R$275,917 in the securities repurchase – early settlement of senior notes (note 15.4). (4) Effects of monetary correction resulting from operations in hyperinflationary economy (note 3.5).

STATEMENT OF INCOME BY NATURE (

STATEMENT OF INCOME BY NATURE (Tables)	12 Months Ended
	Dec. 31, 2022
Statement Of Income By Nature
Schedule of statement of income by function	Schedule of statement of income by function Restated (1) Restated (1) 12.31.22 12.31.21 12.31.20 Costs of sales Raw materials and supplies (2) 34,930,469 29,279,943 21,991,557 Salaries and employees benefits (3) 4,690,868 4,280,574 4,181,001 Depreciation 2,319,631 2,080,306 1,873,422 Amortization 185,852 150,514 123,270 Other 3,545,556 2,859,435 2,336,228 Cost of sales 45,672,376 38,650,772 30,505,478 Sales expenses Indirect and direct logistics expenses 3,415,266 2,698,526 2,159,797 Marketing 801,194 718,151 632,870 Salaries and employees benefits (3) 1,548,788 1,480,314 1,528,659 Depreciation 341,009 345,624 217,732 Amortization 68,317 94,332 91,683 Other 892,574 721,303 670,580 Sales expenses 7,067,148 6,058,250 5,301,321 Administrative expenses Salaries and employees benefits (3) 319,187 395,892 402,335 Fees 46,602 68,378 67,192 Depreciation 33,896 35,193 47,682 Amortization 43,000 40,385 40,589 Other (4) 202,142 283,112 275,060 Administrative expenses 644,827 822,960 832,858 (1) Restatement of the comparative balances to reflect the changes in the accounting practices described in note 3. (2) Includes recoveries of ICMS, PIS and COFINS taxes on inputs, INSS credits and export credits in the amount of R$90,865 for the year ended December 31, 2022 (R$62,910 for the year ended December 31, 2021), (null for the year ended December 31, 2020). (3) Includes expenses on restructuring in the amount of: (i) R$14,820 in the cost of sales, (ii) R$20,139 in the selling expenses and (iii) R$10,264 in the administrative expenses (null for the year ended December 31, 2021 and for the year ended December 31, 2020). (4) Includes expenses with mergers and acquisitions in the amount of R$7,172 for the year ended December 31, 2022 (R$29,386 for the year ended December 31, 2021), (null for the year ended December 31, 2020).

RELATED PARTIES (Tables)

RELATED PARTIES (Tables)	12 Months Ended
	Dec. 31, 2022
Related Parties
Schedule of transaction and balances of other parties	Schedule of transaction and balances of other parties Accounts receivable Trade accounts payable 12.31.22 12.31.21 12.31.22 12.31.21 Marfrig Global Foods S.A. 11,251 9,252 (26,970) (36,058) Marfrig Chile S.A. 2,258 1,434 (42) (24) Quickfood S.A. 18,531 8,690 - - Marfrig Alimentos S.A. 98 - - - Pampeano Alimentos S.A. 217 - - - Total 32,355 19,376 (27,012) (36,082) Sales Purchases 12.31.22 12.31.21 12.31.22 12.31.21 Marfrig Global Foods S.A. 76,553 89,311 (572,357) (328,956) Marfrig Chile S.A. 15,273 4,866 (1,187) (93) Quickfood S.A. 84,875 38,058 - - Marfrig Alimentos S.A. 242 139 - - Pampeano Alimentos S/A 237 - - - Total 177,180 132,374 (573,544) (329,049)
Schedule of total remuneration and benefits paid to professionals	Schedule of total remuneration and benefits paid to professionals 12.31.22 12.31.21 12.31.20 Salary and profit sharing 35,547 61,088 67,814 Short-term benefits (1) 1,263 1,149 2,777 Private pension 834 1,189 1,323 Termination benefits 1,237 2,118 8,417 Share-based payment 27,210 29,198 17,397 Total remuneration and benefits paid to professionals 66,091 94,742 97,728 (1) Comprises: medical assistance, educational expenses and others.

COMMITMENTS (Tables)

COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments
Schedule of commitments	Schedule of commitments 12.31.22 Current 6,152,570 Non-current 2,257,101 2024 971,287 2025 440,474 2026 297,303 2027 300,972 2028 onwards 247,065 Total 8,409,671

INSURANCE COVERAGE (Tables)

INSURANCE COVERAGE (Tables)	12 Months Ended
	Dec. 31, 2022
Insurance Coverage
Schedule of insurance coverage	Schedule of insurance coverage 12.31.22 Assets covered Coverage Amount of coverage Operational risks Coverage against damage to buildings, facilities, inventory, machinery and equipment, loss of profits. 3,185,640 Transport of goods Coverage of goods in transit and in inventories. 788,279 Civil responsability Third party complaints. 417,416 Each legal entity has its own coverages, which are not complementary.

Schedule of equity interest (De

Schedule of equity interest (Details)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Reserve Quantities [Line Items]
% equity interest		50%
B R F Gmb H [Member]
Reserve Quantities [Line Items]
Entity		BRF GmbH
Main activity		Holding
Country	[1]	Austria
% equity interest		100%	100%
B R F Foods Gmb H [Member]
Reserve Quantities [Line Items]
Entity	[2]	BRF Foods GmbH
Main activity	[2]	Industrialization, import and commercialization of products
Country	[1],[2]	Austria
% equity interest	[2]	100%	100%
Al Khan Foodstuff L L C A K F [Member]
Reserve Quantities [Line Items]
Entity	[3]	Al Khan Foodstuff LLC ("AKF")
Main activity	[3]	Import, commercialization and distribution of products
Country	[1],[3]	Oman
% equity interest	[3]	70%	70%
Tbq Foods Gmb H [Member]
Reserve Quantities [Line Items]
Entity		TBQ Foods GmbH
Main activity		Holding
Country	[1]	Austria
% equity interest		60%	60%
Banvit bandirma vitaminli [Member]
Reserve Quantities [Line Items]
Entity		Banvit Bandirma Vitaminli
Main activity		Import, industrialization and commercialization of products
Country	[1]	Turkey
% equity interest		91.71%	91.71%
Banvit enerjive elektrik uretim ltd sti [Member]
Reserve Quantities [Line Items]
Entity		Banvit Enerji ve Elektrik Üretim  Ltd. Sti.
Main activity		Generation and commercialization of electric energy
Country	[1]	Turkey
% equity interest		100%	100%
Nutrinvestments bv [Member]
Reserve Quantities [Line Items]
Entity		Nutrinvestments BV
Main activity		Holding
Country	[1]	The Netherlands
% equity interest		100%	100%
Banvit mefze [Member]
Reserve Quantities [Line Items]
Entity	[4]	Banvit ME FZE
Main activity	[5]	Marketing and logistics services
Country	[1],[5]	UAE
% equity interest	[5]	100%	100%
B R F Foods L L C One [Member]
Reserve Quantities [Line Items]
Entity	[5]	BRF Foods LLC
Main activity	[5]	Import, industrialization and commercialization of products
Country	[1],[5]	Russia
% equity interest	[5]	99.99%	99.99%
B R F Global Company Nigeria Ltd [Member]
Reserve Quantities [Line Items]
Entity		BRF Global Company Nigeria Ltd.
Main activity		Marketing and logistics services
Country	[1]	Nigeria
% equity interest		99%	99%
B R F Global Company South Africa Proprietary Ltd [Member]
Reserve Quantities [Line Items]
Entity		BRF Global Company South Africa Proprietary Ltd.
Main activity		Administrative, marketing and logistics services
Country		South Africa
% equity interest		100%	100%
B R F Global Company Nigeria Ltd One [Member]
Reserve Quantities [Line Items]
Entity		BRF Global Company Nigeria Ltd.
Main activity		Marketing and logistics services
Country	[1]	Nigeria
% equity interest		1%	1%
B R F Global Gmb H [Member]
Reserve Quantities [Line Items]
Entity		BRF Global GmbH
Main activity		Holding and trading
Country	[1]	Austria
% equity interest		100%	100%
B R F Foods L L C [Member]
Reserve Quantities [Line Items]
Entity	[5]	BRF Foods LLC
Main activity	[5]	Import, industrialization and commercialization of products
Country	[1],[5]	Russia
% equity interest	[5]	0.01%	0.01%
B R F Japan K K [Member]
Reserve Quantities [Line Items]
Entity		BRF Japan KK
Main activity		Marketing and logistics services, import, export, industrialization and commercialization of products
Country	[1]	Japan
% equity interest		100%	100%
B R F Korea L L C [Member]
Reserve Quantities [Line Items]
Entity		BRF Korea LLC
Main activity		Marketing and logistics services
Country	[1]	Korea
% equity interest		100%	100%
B R F Shanghai Management Consulting Co Ltd [Member]
Reserve Quantities [Line Items]
Entity		BRF Shanghai Management Consulting Co. Ltd.
Main activity		Provision of consultancy and marketing services
Country	[1]	China
% equity interest		100%	100%
B R F Shanghai Trading Co Ltd [Member]
Reserve Quantities [Line Items]
Entity		BRF Shanghai Trading Co. Ltd.
Main activity		Import, export and commercialization of products
Country	[1]	China
% equity interest		100%	100%
B R F Singapore Foods P T E Ltd [Member]
Reserve Quantities [Line Items]
Entity		BRF Singapore Foods PTE Ltd.
Main activity		Administrative, marketing and logistics services
Country	[1]	Singapore
% equity interest		100%	100%
Eclipse Holding Cooperatief U A One [Member]
Reserve Quantities [Line Items]
Entity		Eclipse Holding Cöoperatief U.A.
Main activity		Holding
Country	[1]	The Netherlands
% equity interest		99.99%	99.99%
Buenos Aires Fortune S A [Member]
Reserve Quantities [Line Items]
Entity	[5]	Buenos Aires Fortune S.A.
Main activity	[5]	Holding
Country	[1],[5]	Argentina
% equity interest	[5]	4.36%	4.36%
Eclipse Latam Holdings [Member]
Reserve Quantities [Line Items]
Entity		Eclipse Latam Holdings
Main activity		Holding
Country	[1]	Spain
% equity interest		100%	100%
Buenos Aires Fortune S A One [Member]
Reserve Quantities [Line Items]
Entity	[5]	Buenos Aires Fortune S.A.
Main activity	[5]	Holding
Country	[1],[5]	Argentina
% equity interest	[5]	95.64%	95.64%
Perdigao Europe Lda [Member]
Reserve Quantities [Line Items]
Entity		Perdigão Europe Lda.
Main activity		Import, export of products and administrative services
Country	[1]	Portugal
% equity interest		100%	100%
Proud Food Ldaone [Member]
Reserve Quantities [Line Items]
Entity		ProudFood Lda.
Main activity		Import and commercialization of products
Country	[1]	Angola
% equity interest		90%	90%
Sadia Chile S A [Member]
Reserve Quantities [Line Items]
Entity		Sadia Chile S.A.
Main activity		Import, export and commercialization of products
Country	[1]	Chile
% equity interest		40%	40%
Wellax Food Logistics C P A S U Lda [Member]
Reserve Quantities [Line Items]
Entity		Wellax Food Logistics C.P.A.S.U. Lda.
Main activity		Import, commercialization of products and administrative services
Country	[1]	Portugal
% equity interest		100%	100%
One Foods Holdings Ltd [Member]
Reserve Quantities [Line Items]
Entity		One Foods Holdings Ltd.
Main activity		Holding
Country	[1]	UAE
% equity interest		100%	100%
Al Wafi Food Products Factory L L C [Member]
Reserve Quantities [Line Items]
Entity	[6]	Al-Wafi Food Products Factory LLC
Main activity	[6]	Import, export, industrialization and commercialization of products
Country	[1],[6]	UAE
% equity interest	[6]	100%	49%
Badi Ltd [Member]
Reserve Quantities [Line Items]
Entity		Badi Ltd.
Main activity		Holding
Country	[1]	UAE
% equity interest		100%	100%
Al Wafi Al Takamol Internationalfor Foods Products [Member]
Reserve Quantities [Line Items]
Entity		Al-Wafi Al-Takamol International for Foods Products
Main activity		Import and commercialization of products
Country	[1]	Saudi Arabia
% equity interest		100%	100%
Foody A 1 Shakrqiya Food Production Factory [Member]
Reserve Quantities [Line Items]
Entity		Joody Al Sharqiya Food Production Factory LLC
Main activity		Import and commercialization of products
Country	[1]	Saudi Arabia
% equity interest		100%	100%
B R F Kuwait W L L [Member]
Reserve Quantities [Line Items]
Entity	[3]	BRF Kuwait Food Management Company WLL
Main activity	[3]	Import, commercialization and distribution of products
Country	[1],[3]	Kuwait
% equity interest	[3]	49%	49%
One foods malaysia sdnbhd [Member]
Reserve Quantities [Line Items]
Entity	[5]	One Foods Malaysia SDN. BHD.
Main activity	[5]	Marketing and logistics services
Country	[1],[5]	Malaysia
% equity interest	[5]	100%	100%
Federal foods llc [Member]
Reserve Quantities [Line Items]
Entity	[3]	Federal Foods LLC
Main activity	[3]	Import, commercialization and distribution of products
Country	[1],[3]	UAE
% equity interest	[3]	49%	49%
Federal foods qatar [Member]
Reserve Quantities [Line Items]
Entity	[3]	Federal Foods Qatar
Main activity	[3]	Import, commercialization and distribution of products
Country	[1],[3]	Qatar
% equity interest	[3]	49%	49%
Brf hong kong llc [Member]
Reserve Quantities [Line Items]
Entity	[7]	BRF Hong Kong LLC
Main activity	[7]	Import, commercialization and distribution of products
Country	[1],[7]	Hong Kong
% equity interest	[7]		100%
Eclipse holding cooperatief ua two [Member]
Reserve Quantities [Line Items]
Entity		Eclipse Holding Cöoperatief U.A.
Main activity		Holding
Country	[1]	The Netherlands
% equity interest		0.01%	0.01%
Establecimiento levino zaccardiy cia sa [Member]
Reserve Quantities [Line Items]
Entity	[5]	Establecimiento Levino Zaccardi y Cia. S.A.
Main activity	[5]	Industrialization and commercialization of dairy products
Country	[1],[5]	Argentina
% equity interest	[5]	99.99%	99.99%
Brf energia sa [Member]
Reserve Quantities [Line Items]
Entity		BRF Energia S.A.
Main activity		Commercialization of eletric energy
Country	[1]	Brazil
% equity interest		100%	100%
B R F Pet S A [Member]
Reserve Quantities [Line Items]
Entity		BRF Pet S.A.
Main activity		Industrialization, commercialization and distribution of feed and nutrients for animals
Country	[1]	Brazil
% equity interest		100%	100%
Hecosul Alimentos Ltda [Member]
Reserve Quantities [Line Items]
Entity	[8]	Hercosul Alimentos Ltda.
Main activity	[8]	Manufacturing and sale of animal feed
Country	[1],[8]	Brazil
% equity interest	[8]	100%	100%
Hercosul distribuicao ltda [Member]
Reserve Quantities [Line Items]
Entity	[8]	Hercosul Distribuição Ltda.
Main activity	[8]	Import, export, wholesale and retail sale of food products for animals
Country	[1],[8]	Brazil
% equity interest	[8]	100%	100%
Hercosul International S R L [Member]
Reserve Quantities [Line Items]
Entity	[8]	Hercosul International S.R.L.
Main activity	[8]	Manufacturing, export, import and sale of feed and nutrients for animals
Country	[1],[8]	Paraguay
% equity interest	[8]	99%	99%
Hercosul Solucaesem Transportes Ltda [Member]
Reserve Quantities [Line Items]
Entity	[8]	Hercosul Soluções em Transportes Ltda.
Main activity	[8]	Road freight
Country	[1],[8]	Brazil
% equity interest	[8]	100%	100%
Mogiana alimentos sa [Member]
Reserve Quantities [Line Items]
Entity		Mogiana Alimentos S.A.
Main activity		Manufacturing, distribution and sale of Pet Food products
Country	[1]	Brazil
% equity interest		100%	100%
Affinity Petcare Brazil [Member]
Reserve Quantities [Line Items]
Entity	[8]	Affinity Petcare Brasil Participações Ltda.
Main activity	[8]	Holding
Country	[1],[8]	Brazil
% equity interest	[8]		100%
Gewinner participacoes ltda [Member]
Reserve Quantities [Line Items]
Entity	[8]	Gewinner Participações Ltda.
Main activity	[8]	Industrialization, distribution and sale of feed and nutrients for animals
Country	[1],[8]	Brazil
% equity interest	[8]		100%
Paraguassu Participacaes S A [Member]
Reserve Quantities [Line Items]
Entity	[8]	Paraguassu Participações S.A.
Main activity	[8]	Holding
Country	[1],[8]	Brazil
% equity interest	[8]		100%
Hercosul International S R L One [Member]
Reserve Quantities [Line Items]
Entity		Hercosul International S.R.L.
Main activity		Manufacturing, export, import and sale of feed and nutrients for animals
Country	[1]	Paraguay
% equity interest		1%	1%
Potengi Holdings S A [Member]
Reserve Quantities [Line Items]
Entity	[9]	Potengi Holdings S.A.
Main activity	[9]	Holding
Country	[1],[9]	Brazil
% equity interest	[9]	50%
P R S A D Administracaodebemproprio S A [Member]
Reserve Quantities [Line Items]
Entity		PR-SAD Administração de bem próprio S.A.
Main activity		Management of assets
Country	[1]	Brazil
% equity interest		33.33%	33.33%
Proud Food Lda [Member]
Reserve Quantities [Line Items]
Entity		ProudFood Lda.
Main activity		Import and commercialization of products
Country	[1]	Angola
% equity interest		10%	10%
P S A Laboratorio Veterinario Ltda [Member]
Reserve Quantities [Line Items]
Entity		PSA Laboratório Veterinário Ltda.
Main activity		Veterinary activities
Country	[1]	Brazil
% equity interest		99.99%	99.99%
B R F Investimentos Ltda [Member]
Reserve Quantities [Line Items]
Entity	[10]	BRF Investimentos Ltda.
Main activity	[10]	Holding, management of companies and assets
Country	[1],[10]	Brazil
% equity interest	[10]	99.99%	99.99%
Sadia Alimentos S A [Member]
Reserve Quantities [Line Items]
Entity		Sadia Alimentos S.A.
Main activity		Holding
Country	[1]	Argentina
% equity interest		43.10%	43.10%
Sadia Chile S A One [Member]
Reserve Quantities [Line Items]
Entity		Sadia Chile S.A.
Main activity		Import, export and commercialization of products
Country	[1]	Chile
% equity interest		60%	60%
Sadia Uruguay S A [Member]
Reserve Quantities [Line Items]
Entity		Sadia Uruguay S.A.
Main activity		Import and commercialization of products
Country	[1]	Uruguay
% equity interest		100%	100%
Sadia Alimentos S A One [Member]
Reserve Quantities [Line Items]
Entity		Sadia Alimentos S.A.
Main activity		Holding
Country	[1]	Argentina
% equity interest		56.90%	56.90%
Vip S A Empreendimentose Participacoes Imobiliarias [Member]
Reserve Quantities [Line Items]
Entity		Vip S.A. Empreendimentos e Participações Imobiliárias
Main activity		Commercialization of owned real state
Country	[1]	Brazil
% equity interest		100%	100%
Establecimiento Levino Zaccardiy Cia S A One [Member]
Reserve Quantities [Line Items]
Entity	[5]	Establecimiento Levino Zaccardi y Cia. S.A.
Main activity	[5]	Industrialization and commercialization of dairy products
Country	[1],[5]	Argentina
% equity interest	[5]	0.01%	0.01%
P S A Laboratorio Veterinario Ltda One [Member]
Reserve Quantities [Line Items]
Entity		PSA Laboratório Veterinário Ltda.
Main activity		Veterinary activities
Country	[1]	Brazil
% equity interest		0.01%	0.01%
B R F Investimentos Ltda One [Member]
Reserve Quantities [Line Items]
Entity	[10]	BRF Investimentos Ltda.
Main activity	[10]	Holding, management of companies and assets
Country	[1],[10]	Brazil
% equity interest	[10]	0.01%	0.01%
[1]UAE – United Arab Emirates.[2]As from September 28, 2022, BRF GMBH holds the entire capital stock of BRF Foods GMBH, with retroactive tax and accounting effects to January 1 st

The fair value of the acquired

The fair value of the acquired assets and assumed liabilities in the business combination is presented below: (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Feb. 18, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	R$ 8130929		R$ 7528820
Marketable securities	418,373		346,855
Trade and other receivables	4,187,756		4,039,155
Inventories	8,660,891		9,654,870
Recoverable taxes	1,229,272		976,133
Property, plant and equipment	14,290,884		13,040,862	R$ 12215580
Intangible assets	6,434,610		6,149,814	5,220,102
Total	57,854,447		55,903,387
Liabilities
Trade accounts payable	12,735,628		11,701,996
Loans and borrowings	3,879,874		3,203,068
Lease liability	3,044,934		2,479,246	R$ 2536681
Taxes payable	522,846		454,038
Payroll, related charges and employee profit sharing	720,799		900,394
Provision for tax, civil and labor risks (1)	867,294		959,132
Employee benefits	64,367		54,354
Deferred income taxes	111,463		R$ 23710
Goodwill	R$ 114904
Mogiana alimentos sa [Member]
Assets
Cash and cash equivalents		R$ 938
Marketable securities		29,824
Trade and other receivables		59,758
Inventories		54,517
Recoverable taxes		27,748
Property, plant and equipment		139,042
Intangible assets		206,553
Other current and non-current assets		5,486
Total		523,866
Liabilities
Trade accounts payable		55,919
Loans and borrowings		22,688
Lease liability		10,168
Taxes payable		11,487
Payroll, related charges and employee profit sharing		6,296
Provision for tax, civil and labor risks (1)		34,976
Employee benefits		2,081
Deferred income taxes		815
Other current and non-current liabilities		16,932
Total		161,362
Net assets acquired		362,504
Fair value of consideration transferred		477,408
Goodwill		R$ 114904

COMPANY_S OPERATIONS (Details N

COMPANY’S OPERATIONS (Details Narrative) R$ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 BRL (R$)	Dec. 31, 2021 BRL (R$)	Dec. 31, 2020 BRL (R$)	Dec. 31, 2022 BRL (R$)
Reserve Quantities [Line Items]
Cash and cash equivalents			R$ 7528820		R$ 8130929
Other operating expense		R$ 545270	211,263	R$ 233323
Other current liabilities			778,751		1,278,830
Fair value of consideration transferred					371,746
Change goodwil		118,930
Goodwill					114,904
B R F [Member]
Reserve Quantities [Line Items]
Other current liabilities			R$ 9003		4,797
B R F Gmb H [Member]
Reserve Quantities [Line Items]
Investment	$ 500,000	2,608,850
H P D C [Member]
Reserve Quantities [Line Items]
Investment	125,000	652,212
Mogiana Group [Member]
Reserve Quantities [Line Items]
Adjustment amount		4,026
Fair value of consideration transferred					477,408
Cash paid		60,000
Contingent consideration					45,662
Leniency Agreement [Member]
Reserve Quantities [Line Items]
Other operating expense		R$ 583977
Tyson International Holding Co [Member]
Reserve Quantities [Line Items]
Cash and cash equivalents	$ 10,164				R$ 50948

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Cost of sales	R$ 45672376	R$ 38650772	R$ 30505478
Selling, general and administrative expense		(6,058,250)	(5,301,321)
Previously Reported [Member]
IfrsStatementLineItems [Line Items]
Cost of sales		(38,177,609)	(30,133,769)
Selling, general and administrative expense		(6,531,413)	(5,673,030)
Revision of Prior Period, Adjustment [Member]
IfrsStatementLineItems [Line Items]
Cost of sales		(473,163)	(371,709)
Selling, general and administrative expense		R$ 473163	R$ 371709

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reserve Quantities [Line Items]
Loss from continuing operations	R$ 3141626	R$ 437384	R$ 1524997
Explanation of changes in applicable tax rates	limited to 30% of the taxable income, applying the rate of 15% plus an additional 10% for the IRPJ and 9% for the CSLL
Weighted average cost of capital	15.72%	9.30%
Turkey [Member]
Reserve Quantities [Line Items]
Percentage of ownership	100%
Percentage of price index	64%
Loss before financial results and income taxes	R$ 188251
Decreased Financial Result	400,763
Loss from continuing operations	196,953
Accumulated Losses	351,453
Argentina [Member]
Reserve Quantities [Line Items]
Loss before financial results and income taxes	R$ 227	R$ 474
Inflation rates	95.49%	51.65%
Financial Result	R$ 7343	R$ 2241
Loss from continuing operations amount		R$ 7570

CASH AND CASH EQUIVALENTS (Deta

CASH AND CASH EQUIVALENTS (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Cash	R$ 1865077	R$ 2193508
Cash equivalents	8,130,929	7,528,820
United States of America, Dollars
IfrsStatementLineItems [Line Items]
Cash	946,999	946,790
United States of America, Dollars | Fixed Term Deposit [Member]
IfrsStatementLineItems [Line Items]
Cash equivalents	2,469,028	62,043
United States of America, Dollars | Overnight [Member]
IfrsStatementLineItems [Line Items]
Cash equivalents	12,720	701,386
Saudi Arabia, Riyals
IfrsStatementLineItems [Line Items]
Cash	307,440	312,728
Brazilian Reais [Member]
IfrsStatementLineItems [Line Items]
Cash	154,399	185,941
Cash equivalents	3,757,694	4,454,855
Brazilian Reais [Member] | Investment funds [member]
IfrsStatementLineItems [Line Items]
Cash equivalents	3,492	3,641
Brazilian Reais [Member] | Bank deposit certificates [Member]
IfrsStatementLineItems [Line Items]
Cash equivalents	3,754,202	4,451,214
Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Cash	93,321	103,630
Turkey, New Lira
IfrsStatementLineItems [Line Items]
Cash	83,339	42,899
Others Currencies [Member]
IfrsStatementLineItems [Line Items]
Cash	279,579	601,520
Cash equivalents	2,508,158	880,457
Others Currencies [Member] | Fixed Term Deposit [Member]
IfrsStatementLineItems [Line Items]
Cash equivalents	R$ 26410	R$ 117028

MARKETABLE SECURITIES (Details)

MARKETABLE SECURITIES (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Financial assets at fair value through other comprehensive income	[1]	R$ 11752	R$ 13338
Financial assets at fair value through profit or loss		433,878	362,293
Amortized cost		824,775	794,268
Current financial assets		418,373	346,855
Non-current financial assets	[2]	406,402	447,413
Financial Treasury Bills [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss		364,543	324,771
Investment Funds F I D C B R F [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss		15,505	15,438
Repurchase Agreement [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss		53,809	5,302
Other [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss		21	16,782
Sovereign Bonds And Others [Member]
IfrsStatementLineItems [Line Items]
Amortized cost	[3]	R$ 379145	R$ 418637
Financial assets available-for-sale, category [member] | Stocks [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency	[1]	USD
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Financial Treasury Bills [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency		R$
WAM	[4]	1 year 9 months 14 days
Financial treasury bills interest rate	[5]	12.25%
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Investment Funds F I D C B R F [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency		R$
WAM	[4]	1 year 29 days
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Repurchase Agreement [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency		R$
WAM	[4]	6 months 10 days
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Other [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency		R$
WAM	[4]	29 days
Held-to-maturity investments, category [member] | Sovereign Bonds And Others [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency	[3]	AOA
WAM	[3],[4]	2 years 5 months 19 days
Financial treasury bills interest rate	[3],[5]	6.73%
[1]It’s comprised of Aleph Farms Ltd. stocks.[2]Maturity until June of 2025.[3]It’s comprised of private securities and sovereign securities of the Angola Government and are presented net of expected credit losses in the amount of R$15,231 (R$18,630 on December 31, 2021).[4]Weighted average maturity in years.[5]Weighted average annual rate.

MARKETABLE SECURITIES (Details

MARKETABLE SECURITIES (Details Narrative) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Marketable Securities
Cash and cash equivalents and marketable securities	R$ 92857	R$ 232821

TRADE ACCOUNTS RECEIVABLE AND_3

TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Trade accounts receivable, gross		R$ 4822048	R$ 4697942
Adjustment to present value		(24,818)	(14,394)
Expected credit losses		(604,167)	(638,583)
Trade accounts receivable, net		4,193,063	4,044,965
Current		4,187,756	4,039,155
Non-current		5,307	5,810
Current		4,187,756	4,039,155
Non-current		5,307	5,810
Other Receivables [Member]
IfrsStatementLineItems [Line Items]
Trade accounts receivable, gross		54,472	114,565
Adjustment to present value		(386)	(1,610)
Expected credit losses		(15,643)	(15,786)
Trade accounts receivable, net		38,443	97,169
Current		27,351	68,001
Non-current	[1]	11,092	29,168
Country of domicile [member] | Trade receivables [member]
IfrsStatementLineItems [Line Items]
Customers		1,473,921	1,601,048
Country of domicile [member] | Trade Receivables Related Parties [Member]
IfrsStatementLineItems [Line Items]
Customers		11,566	9,252
Foreign countries [member] | Trade receivables [member]
IfrsStatementLineItems [Line Items]
Customers		3,315,772	3,077,518
Foreign countries [member] | Trade Receivables Related Parties [Member]
IfrsStatementLineItems [Line Items]
Customers		R$ 20789	R$ 10124
[1]Weighted average maturity of 1.50 year.

TRADE ACCOUNTS RECEIVABLE AND_4

TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Trade Accounts Receivable And Other Receivables
Beginning balance	R$ 638583	R$ 605940
(Additions) Reversals	(12,772)	(12,799)
Write-offs	10,744	15,685
Exchange rate variation	36,444	(35,529)
Ending balance	R$ 604167	R$ 638583

TRADE ACCOUNTS RECEIVABLE AND_5

TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Trade receivables, gross	R$ 24818	R$ 14394
Expected credit losses	(604,167)	(638,583)
Total trade receivables	4,193,063	4,044,965
Current [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	4,045,146	3,933,343
Later than one month and not later than two months [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	125,082	127,249
Later than two months and not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	7,629	6,241
Later than three months and not later than four months [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	17,084	3,770
Later Than Four Months And Not Later Than S Ix Months [Member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	18,536	3,002
Later Than Six Months And Not Later Three Sixty Days [Member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	17,902	9,687
Later Than Three Sixty One [Member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	R$ 590669	R$ 614650

TRADE ACCOUNTS RECEIVABLE AND_6

TRADE ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES (Details Narrative) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Trade Accounts Receivable And Other Receivables
Amount of accounts receivable - third parties	R$ 947488	R$ 902679
Receivables from the sales of several other assets and farms	R$ 39783	R$ 88098

INVENTORIES (Details)

INVENTORIES (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Inventories Abstract
Finished goods		R$ 4885465	R$ 4914882
Work in progress		435,018	272,997
Raw materials		2,086,963	3,126,017
Packaging materials		181,193	182,501
Secondary materials		705,692	790,801
Supplies		230,092	250,475
Imports in transit		230,133	115,950
Other		111,648	142,490
(-) Adjustment to present value	[1]	(205,313)	(141,243)
Total		R$ 8660891	R$ 9654870
[1]The adjustment refers to the counter-entry of the adjustment of present value from trade accounts payable and supply chain finance and is carried out for cost according to inventories turnover.

INVENTORIES (Details 1)

INVENTORIES (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 96695	R$ 75705
Additions	(546,037)	(292,012)
Reversals	304,977	163,332
Write-offs	184,723	107,606
Monetary correction by Hyperinflation	(503)
Exchange rate variation	3,226	84
Ending balance	(150,309)	(96,695)
Provision For Adjustment To Realizable Value [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(31,026)	(31,155)
Additions	(343,739)	(163,274)
Reversals	304,977	163,332
Write-offs
Monetary correction by Hyperinflation	(22)
Exchange rate variation	3,139	71
Ending balance	(66,671)	(31,026)
Provision For Deterioration [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(54,015)	(29,831)
Additions	(193,040)	(118,691)
Reversals
Write-offs	173,648	94,500
Monetary correction by Hyperinflation	(311)
Exchange rate variation	24	7
Ending balance	(73,694)	(54,015)
Provision For Obsolescense [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(11,654)	(14,719)
Additions	(9,258)	(10,047)
Reversals
Write-offs	11,075	13,106
Monetary correction by Hyperinflation	(170)
Exchange rate variation	63	6
Ending balance	R$ 9944	R$ 11654

BIOLOGICAL ASSETS (Details)

BIOLOGICAL ASSETS (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Monetary correction by Hyperinflation		R$ 624562
Current biological assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance		2,899,921	R$ 2129010
Additions/Transfer		28,453,575	23,558,584
Changes in fair value	[1]	3,920,825	3,140,367
Harvest
Write-off
Transfer between current  and non-current		267,021	215,257
Transfer to inventories		(32,344,487)	(26,098,509)
Exchange variation		(49,156)	(44,788)
Monetary correction by Hyperinflation		3,852
Ending balance		3,151,551	2,899,921
Current biological assets [member] | Live Animals [Member] | Poultry [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		1,153,433	868,428
Additions/Transfer		17,742,074	14,078,311
Changes in fair value	[1]	3,618,570	2,628,793
Harvest
Write-off
Transfer between current  and non-current		119,621	91,890
Transfer to inventories		(21,313,444)	(16,469,201)
Exchange variation		(49,156)	(44,788)
Monetary correction by Hyperinflation		3,852
Ending balance		1,274,950	1,153,433
Current biological assets [member] | Live Animals [Member] | Pork [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		1,746,488	1,260,582
Additions/Transfer		10,711,501	9,480,273
Changes in fair value	[1]	302,255	511,574
Harvest
Write-off
Transfer between current  and non-current		147,400	123,367
Transfer to inventories		(11,031,043)	(9,629,308)
Exchange variation
Monetary correction by Hyperinflation
Ending balance		1,876,601	1,746,488
Current biological assets [member] | Forests [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		320,937	324,444
Additions/Transfer		60,489	41,825
Changes in fair value	[1]	33,840	16,443
Harvest		(67,546)	(57,818)
Write-off		(558)	(3,957)
Transfer between current  and non-current
Transfer to inventories
Exchange variation
Monetary correction by Hyperinflation
Ending balance		347,162	320,937
Non-current biological assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance		1,414,482	1,221,749
Additions/Transfer		737,723	595,421
Changes in fair value	[1]	(187,865)	(95,590)
Harvest		(67,546)	(57,818)
Write-off		(558)	(3,957)
Transfer between current  and non-current		(267,021)	(215,257)
Transfer to inventories
Exchange variation		(21,437)	(30,066)
Monetary correction by Hyperinflation		41,355
Ending balance		1,649,133	1,414,482
Non-current biological assets [member] | Live Animals [Member] | Poultry [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		553,247	472,053
Additions/Transfer		169,192	97,765
Changes in fair value	[1]	65,364	105,385
Harvest
Write-off
Transfer between current  and non-current		(119,621)	(91,890)
Transfer to inventories
Exchange variation		(21,437)	(30,066)
Monetary correction by Hyperinflation		41,355
Ending balance		688,100	553,247
Non-current biological assets [member] | Live Animals [Member] | Pork [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		540,298	425,252
Additions/Transfer		508,042	455,831
Changes in fair value	[1]	(287,069)	(217,418)
Harvest
Write-off
Transfer between current  and non-current		(147,400)	(123,367)
Transfer to inventories
Exchange variation
Monetary correction by Hyperinflation
Ending balance		R$ 613871	R$ 540298
[1]The change in the fair value of biological assets includes depreciation of breeders and depletion of forests in the amount of R$1,214,002 (R$1,030,491 on December 31, 2021).

BIOLOGICAL ASSETS (Details 1)

BIOLOGICAL ASSETS (Details 1) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number	Dec. 31, 2021 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Current biological assets	R$ 3151551	R$ 2899921
Live Animals [Member]
IfrsStatementLineItems [Line Items]
Quantity of non-current biological assets | Number	218,376	220,794
Current biological assets	R$ 4453522	R$ 3993466
Consumable biological assets [member] | Live Animals [Member]
IfrsStatementLineItems [Line Items]
Quantity of non-current biological assets | Number	199,359	202,328
Current biological assets	R$ 3151551	R$ 2899921
Bearer biological assets [member] | Live Animals [Member]
IfrsStatementLineItems [Line Items]
Quantity of non-current biological assets | Number	19,017	18,466
Current biological assets	R$ 1301971	R$ 1093545
Poultry [Member] | Consumable biological assets [member] | Immature biological assets [member] | Live Animals [Member]
IfrsStatementLineItems [Line Items]
Quantity of non-current biological assets | Number	195,139	197,859
Current biological assets	R$ 1274950	R$ 1153433
Poultry [Member] | Bearer biological assets [member] | Immature biological assets [member] | Live Animals [Member]
IfrsStatementLineItems [Line Items]
Quantity of non-current biological assets | Number	6,958	6,170
Current biological assets	R$ 235582	R$ 192017
Poultry [Member] | Bearer biological assets [member] | Mature biological assets [member] | Live Animals [Member]
IfrsStatementLineItems [Line Items]
Quantity of non-current biological assets | Number	11,394	11,621
Current biological assets	R$ 452518	R$ 361230
Pork [Member] | Consumable biological assets [member] | Immature biological assets [member] | Live Animals [Member]
IfrsStatementLineItems [Line Items]
Quantity of non-current biological assets | Number	4,220	4,469
Current biological assets	R$ 1876601	R$ 1746488
Pork [Member] | Bearer biological assets [member] | Immature biological assets [member] | Live Animals [Member]
IfrsStatementLineItems [Line Items]
Quantity of non-current biological assets | Number	215	223
Current biological assets	R$ 140559	R$ 141101
Pork [Member] | Bearer biological assets [member] | Mature biological assets [member] | Live Animals [Member]
IfrsStatementLineItems [Line Items]
Quantity of non-current biological assets | Number	450	452
Current biological assets	R$ 473312	R$ 399197

BIOLOGICAL ASSETS (Details Narr

BIOLOGICAL ASSETS (Details Narrative) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Biological Assets
Forests pledged as collateral for financing contingencies	R$ 59388	R$ 69308
Weighted average price used in the valuation of biological assets	R$ 54.12	R$ 39.40
Discount rate used in the valuation	7.89%	6.70%

RECOVERABLE TAXES (Details)

RECOVERABLE TAXES (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 5756229		R$ 5767318
Additions	1,476,766		1,193,666
Offsets	(1,106,815)		(1,294,494)
Transfers	(175,737)	[1]	(141,883)
Intrest	232,934		198,362
Exchange variation	(27,160)		(12,594)
Ending balance	6,156,217		5,756,229
Business combination			45,854
I C M S And V A T Recoverable [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	1,886,027		1,568,975
Additions	768,497		668,918
Offsets	(216,040)		(185,750)
Transfers	(192,244)	[1]	(160,278)
Intrest	242		239
Exchange variation	(27,025)		(12,556)
Ending balance	2,219,457		1,886,027
Business combination			6,479
I C M S And V A T Impairment [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(137,854)		(154,721)
Additions	(28,214)		(30,661)
Offsets	23,332		29,133
Transfers	16,507	[1]	18,395
Intrest
Exchange variation
Ending balance	(126,229)		(137,854)
Business combination
P I S And C O F I N S Recoverable [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	2,685,276		3,168,099
Additions	649,054		471,560
Offsets	(880,317)		(1,065,504)
Transfers
Intrest	134,561		76,862
Exchange variation
Ending balance	2,588,574		2,685,276
Business combination			34,259
P I S And C O F I N S Impairment [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(14,228)		(14,228)
Additions
Offsets
Transfers
Intrest
Exchange variation
Ending balance	(14,228)		(14,228)
Business combination
I P I Recoverable [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	929,645		808,528
Additions	18,700		7,392
Offsets	(8,388)		(2,363)
Transfers
Intrest	76,416		114,979
Exchange variation
Ending balance	1,016,373		929,645
Business combination			1,109
I P I Impairment [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(1,984)		(1,984)
Additions
Offsets	1,984
Transfers
Intrest
Exchange variation
Ending balance			(1,984)
Business combination
I N S S Recoverable [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	318,138		341,825
Additions	46,537		36,829
Offsets	(20,154)		(66,810)
Transfers
Intrest	21,715		6,282
Exchange variation
Ending balance	366,236		318,138
Business combination			12
Other Taxes Recoverable [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	92,216		52,889
Additions	22,767		39,427
Offsets	(7,265)		(4,057)
Transfers
Intrest
Exchange variation	(135)		(38)
Ending balance	107,583		92,216
Business combination			3,995
Other Taxes Impairment [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(1,007)		(1,963)
Additions	(575)		99
Offsets	33		857
Transfers
Intrest
Exchange variation
Ending balance	(1,549)		(1,007)
Business combination
Income Taxes Recoverable [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	294,050		107,728
Additions	203,796		246,162
Offsets	(55,895)		(60,058)
Transfers
Intrest	3,280		18
Exchange variation	(10,839)		(722)
Ending balance	434,392		294,050
Business combination			922
Income Taxes Impairment [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(15,933)		(9,029)
Additions	36		(6,904)
Offsets
Transfers
Intrest
Exchange variation
Ending balance	(15,897)		(15,933)
Business combination
Income Taxes [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	278,117		98,699
Additions	203,832		239,258
Offsets	(55,895)		(60,058)
Transfers
Intrest	3,280		18
Exchange variation	(10,839)		(722)
Ending balance	418,495		278,117
Business combination			922
I N S S Impairment [Member]
IfrsStatementLineItems [Line Items]
Beginning balance			(102)
Additions			102
Offsets
Transfers
Intrest
Exchange variation
Ending balance
Business combination
[1]The transfers occur from Recoverable Taxes to Other Current Assets and Other Non-Current Assets when sales of credits are made to third parties.

DEFERRED INCOME TAXES (Details)

DEFERRED INCOME TAXES (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Tax losses carryforward		R$ 2800162	R$ 2822754
Adjustments for current tax of prior periods		1,008,058	1,046,574
Deferred tax expense (income) relating to origination and reversal of temporary differences		4,967,895	5,110,696
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities		(2,512,897)	(2,193,136)
Total deferred taxes		2,454,998	2,917,560	R$ 2082537
Deferred tax assets		2,566,461	2,941,270
Deferred tax liabilities		(111,463)	(23,710)
Provisions For Tax Civi Land Labor Risks [Member]
IfrsStatementLineItems [Line Items]
Deferred tax expense (income) relating to origination and reversal of temporary differences		420,470	458,229
Expected Credit Losses [Member]
IfrsStatementLineItems [Line Items]
Deferred tax expense (income) relating to origination and reversal of temporary differences		183,504	184,643
Impairment On Tax Credits [Member]
IfrsStatementLineItems [Line Items]
Deferred tax expense (income) relating to origination and reversal of temporary differences		57,083	64,297
Losses on change in fair value of derivatives		31,930	42,566
Provision For Other Obligations [Member]
IfrsStatementLineItems [Line Items]
Deferred tax expense (income) relating to origination and reversal of temporary differences		146,652	150,609
Employees Profit Sharing [Member]
IfrsStatementLineItems [Line Items]
Deferred tax expense (income) relating to origination and reversal of temporary differences			47,227
Write Down To Net Realizable Value Of Inventories [Member]
IfrsStatementLineItems [Line Items]
Deferred tax expense (income) relating to origination and reversal of temporary differences		48,744	27,934
Employees Benefits Plan [Member]
IfrsStatementLineItems [Line Items]
Deferred tax expense (income) relating to origination and reversal of temporary differences		138,451	148,990
Lease Basis Difference [Member]
IfrsStatementLineItems [Line Items]
Deferred tax expense (income) relating to origination and reversal of temporary differences		132,841	95,563
Adjustment To The Expcted Annual Rate [Member]
IfrsStatementLineItems [Line Items]
Deferred tax expense (income) relating to origination and reversal of temporary differences			21,310
Difference On Tax X Accounting Basis For Goodwill Amortization [Member]
IfrsStatementLineItems [Line Items]
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities		(323,005)	(307,442)
Difference Between Tax Depreciation Rate And Accounting Depreciation Rate Usefullife [Member]
IfrsStatementLineItems [Line Items]
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities		(947,303)	(895,407)
Business Combination [Member]
IfrsStatementLineItems [Line Items]
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities	[1]	(1,003,955)	(920,214)
Monetary Correction By Hyperinflation [Member]
IfrsStatementLineItems [Line Items]
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities		(85,997)
Unrealized Gains On Derivatives Net [Member]
IfrsStatementLineItems [Line Items]
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities		(73,998)
Unrealized Fair Value Gains Net [Member]
IfrsStatementLineItems [Line Items]
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities		(71,617)	(37,692)
Other temporary differences [member]
IfrsStatementLineItems [Line Items]
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities		R$ 7022	R$ 32381
[1]The deferred tax liability on business combination is substantially represented by the allocation of goodwill to property, plant and equipment, brands and contingent liabilities.

DEFERRED INCOME TAXES (Details

DEFERRED INCOME TAXES (Details 1) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Deferred Income Taxes
Beginning balance		R$ 2917560	R$ 2082537
Deferred income taxes recognized in income from continuing operations		(208,060)	807,744
Deferred income taxes recognized in other comprehensive income		(175,110)	8,738
Deferred income taxes recognized in loss from discontinued operations			28,018
Deferred taxes recognized in accumulated losses - monetary correction by hyperinflation		(32,655)
Other	[1]	(46,737)	(9,477)
Ending balance		R$ 2454998	R$ 2917560
[1]Related to the foreign exchange variation effect on the balances in foreign companies.

DEFERRED INCOME TAXES (Detail_2

DEFERRED INCOME TAXES (Details 2) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Current tax expense (income) and adjustments for current tax of prior periods	R$ 3808220
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Current tax expense (income) and adjustments for current tax of prior periods	413,147
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Current tax expense (income) and adjustments for current tax of prior periods	111,350
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Current tax expense (income) and adjustments for current tax of prior periods	229,380
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Current tax expense (income) and adjustments for current tax of prior periods	329,550
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Current tax expense (income) and adjustments for current tax of prior periods	430,581
Later Than Five Years And Not Later Than Eight Years [Member]
IfrsStatementLineItems [Line Items]
Current tax expense (income) and adjustments for current tax of prior periods	1,323,780
Later Than Eight Years [Member]
IfrsStatementLineItems [Line Items]
Current tax expense (income) and adjustments for current tax of prior periods	R$ 970432

DEFERRED INCOME TAXES (Detail_3

DEFERRED INCOME TAXES (Details 3) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Income Taxes
Loss before taxes - continued operations		R$ 2805044	R$ 34788	R$ 1352234
Nominal tax rate		34%	34%	34%
Benefit at nominal rate		R$ 953715	R$ 11828	R$ 459759
Adjustments to income taxes
Income from associates and joint ventures		366	8,626
Difference of tax rates on results of foreign subsidiaries		212,753	244,822	1,018,576
Difference of functional currency of foreign subsidiaries		(538,002)	(129)	1,142,762
Deferred tax assets not recognized	[1]	(967,103)	(840,457)	(1,842,478)
Recognition of tax assets from previous years		(77,964)	1,025,000	361,000
Interest on taxes		83,235	104,789
Profits taxed by foreign jurisdictions		(31,400)	(33,455)	(63,252)
Share-based payment		(16,600)	(24,454)	(22,774)
Transfer price		(24,995)	(71,634)	(40,568)
Penalties		(5,320)	(11,042)	(5,261)
Tax paid on international subsidiaries		21,061
Investment grant		114,913	109,591	52,279
Other permanent differences		(10,293)	28,617	32,238
Total		R$ 285634	R$ 552102	R$ 172763
Effective rate		(10.20%)	1,587%	(12.80%)
Current tax		R$ 77574	R$ 255642	R$ 77373
Deferred tax		R$ 208060	R$ 807744	R$ 250136
[1]Amount related to the non-recognition of deferred tax on tax losses carryforward in the Consolidated, due to limited capacity of realization (note 10.2).

DEFERRED INCOME TAXES (Detail_4

DEFERRED INCOME TAXES (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred Income Taxes
Tax losses carryforward	R$ 7131786	R$ 6204203
Income tax asset	R$ 3768459	R$ 3846423
Future taxable income	30%
Exception of amount	R$ 408784

JUDICIAL DEPOSITS (Details)

JUDICIAL DEPOSITS (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 550319	R$ 553341
Additions	116,761	118,109
Release in favor of the Company	(110,059)	(42,097)
Release in favor of the counterparty	(134,975)	(119,586)
Business combination		2,991
Interest	28,655	37,569
Exchange rate variation	(25)	(8)
Ending balance	450,676	550,319
Tax [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	259,468	248,990
Additions	3,628	5,074
Release in favor of the Company	(74,677)	(1,743)
Release in favor of the counterparty	(12,402)	(236)
Business combination		2,132
Interest	15,144	5,251
Exchange rate variation
Ending balance	191,161	259,468
Labor [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	246,007	269,812
Additions	88,489	100,730
Release in favor of the Company	(34,602)	(38,357)
Release in favor of the counterparty	(116,258)	(115,633)
Business combination		859
Interest	11,295	28,604
Exchange rate variation	(25)	(8)
Ending balance	194,906	246,007
Civil Commercial And Other [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	44,844	34,539
Additions	24,644	12,305
Release in favor of the Company	(780)	(1,997)
Release in favor of the counterparty	(6,315)	(3,717)
Business combination
Interest	2,216	3,714
Exchange rate variation
Ending balance	R$ 64609	R$ 44844

INVESTMENTS (Details)

INVESTMENTS (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Investments Abstract
Investment in affiliates	R$ 100481	R$ 6520
Other investments	583	593
Total	R$ 101064	R$ 7113

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
Investments Abstract
Capital contribution	R$ 60060
Owner percentage	50%
Capital stock	24%
Additional capital contribution	R$ 32031

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022		Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Property plant and equipment		R$ 13040862		R$ 12215580
Additions		1,133,836		796,929
Disposals		(64,316)		(174,589)
Monetary correction hyperinflation		358,779
Transfers		(9,918)	[1]	(42,850)
Exchange rate variation		(168,359)		(66,209)
Property plant and equipment		14,290,884		13,040,862
Disposals		64,316		174,589
Land depreciation		3,631
Business combination				312,001
Goods In Lending [Member]
IfrsStatementLineItems [Line Items]
Transfers		15
Classification of assets as held for sale [member]
IfrsStatementLineItems [Line Items]
Transfers		48
Intangible assets other than goodwill [member]
IfrsStatementLineItems [Line Items]
Transfers		9,951
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		22,453,030		20,572,741
Additions		2,631,034		2,237,123
Disposals		(399,618)		(533,879)
Monetary correction hyperinflation		473,640
Transfers		133,191	[1]	(39,824)
Exchange rate variation		(246,550)		(95,132)
Property plant and equipment		25,044,727		22,453,030
Disposals		399,618		533,879
Business combination				312,001
Gross carrying amount [member] | Land [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		710,017		608,389
Additions		10,289		4,799
Disposals		(10,715)		(19,378)
Monetary correction hyperinflation		56,130
Transfers		7,601	[1]	100,463
Exchange rate variation		(21,771)		(12,244)
Property plant and equipment		751,551		710,017
Disposals		10,715		19,378
Business combination				27,988
Gross carrying amount [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		11,294,650		10,444,526
Additions		922,240		533,269
Disposals		(130,814)		(183,824)
Monetary correction hyperinflation		90,634
Transfers		513,309	[1]	413,049
Exchange rate variation		(69,191)		(7,523)
Property plant and equipment		12,620,828		11,294,650
Disposals		130,814		183,824
Business combination				95,153
Gross carrying amount [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		8,735,375		8,395,520
Additions		21,913		111,951
Disposals		(242,875)		(274,290)
Monetary correction hyperinflation		281,368
Transfers		1,035,129	[1]	391,013
Exchange rate variation		(100,872)		(54,035)
Property plant and equipment		9,730,038		8,735,375
Disposals		242,875		274,290
Business combination				165,216
Gross carrying amount [member] | Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		150,865		157,085
Additions		1,141		3,959
Disposals		(5,855)		(8,076)
Monetary correction hyperinflation		26,735
Transfers		23,238	[1]	4,833
Exchange rate variation		(8,515)		(12,028)
Property plant and equipment		187,609		150,865
Disposals		5,855		8,076
Business combination				5,092
Gross carrying amount [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		384,289		346,218
Additions		246,491		46,768
Disposals		(7,080)		(29,710)
Monetary correction hyperinflation		7,141
Transfers		10,589	[1]	7,844
Exchange rate variation		(13,758)		4,532
Property plant and equipment		627,672		384,289
Disposals		7,080		29,710
Business combination				8,637
Gross carrying amount [member] | Construction in progress [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		1,144,725		608,255
Additions		1,420,309		1,494,087
Disposals		(2,279)		(18,601)
Monetary correction hyperinflation		11,632
Transfers		(1,456,540)	[1]	(937,589)
Exchange rate variation		(22,704)		(11,342)
Property plant and equipment		1,095,143		1,144,725
Disposals		2,279		18,601
Business combination				9,915
Gross carrying amount [member] | Advances To Suppliers [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		33,109		12,748
Additions		8,651		42,290
Disposals		0
Monetary correction hyperinflation		0
Transfers		(135)	[1]	(19,437)
Exchange rate variation		(9,739)		(2,492)
Property plant and equipment		31,886		33,109
Disposals		0
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		(9,412,168)		(8,357,161)
Additions		(1,497,198)		(1,440,194)
Disposals		(335,302)		(359,290)
Monetary correction hyperinflation		(114,861)
Transfers		(143,109)	[1]	(3,026)
Exchange rate variation		78,191		28,923
Property plant and equipment		(10,753,843)		(9,412,168)
Disposals		335,302		359,290
Business combination				0
Accumulated depreciation and amortisation [member] | Land [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		(36,788)	[2]	(13,800)
Additions		(12,410)	[2]	(12,106)
Disposals		2,401	[2]	2,272
Monetary correction hyperinflation	[2]	1,090
Transfers		(4)	[1],[2]	(11,954)
Exchange rate variation		1,277	[2]	(1,200)
Property plant and equipment	[2]	R$ 44434		R$ 36788
Average rate		15.34%	[2],[3]	15.34%	[4]
Disposals		R$ 2401	[2]	R$ 2272
Business combination				0
Accumulated depreciation and amortisation [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		(4,494,435)		(3,851,225)
Additions		(752,798)		(763,843)
Disposals		114,639		111,746
Monetary correction hyperinflation		8,968
Transfers		(25,989)	[1]	3,668
Exchange rate variation		19,239		5,219
Property plant and equipment		R$ 5130376		R$ 4494435
Average rate		3.59%	[3]	8.11%	[4]
Disposals		R$ 114639		R$ 111746
Business combination				0
Accumulated depreciation and amortisation [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		(4,612,648)		(4,304,007)
Additions		(556,013)		(549,206)
Disposals		208,582		220,428
Monetary correction hyperinflation		(105,534)
Transfers		(105,596)	[1]	890
Exchange rate variation		49,452		19,247
Property plant and equipment		R$ 5121757		R$ 4612648
Average rate		6.25%	[3]	6.84%	[4]
Disposals		R$ 208582		R$ 220428
Business combination				0
Accumulated depreciation and amortisation [member] | Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		(72,820)		(79,924)
Additions		(9,549)		(10,566)
Disposals		3,883		6,362
Monetary correction hyperinflation		(13,210)
Transfers		(2,913)	[1]	4,027
Exchange rate variation		4,066		7,281
Property plant and equipment		R$ 90543		R$ 72820
Average rate		6.64%	[3]	6.66%	[4]
Disposals		R$ 3883		R$ 6362
Business combination				0
Accumulated depreciation and amortisation [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment		(195,477)		(108,205)
Additions		(166,428)		(104,473)
Disposals		5,797		18,482
Monetary correction hyperinflation		(6,175)
Transfers		(8,607)	[1]	343
Exchange rate variation		4,157		(1,624)
Property plant and equipment		R$ 366733		R$ 195477
Average rate		22.85%	[3]	27.90%	[4]
Disposals		R$ 5797		R$ 18482
Business combination				R$ 0
[1]Refers to the transfer of R$ 9,951 15 48 3,631

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Book value of the collateral	R$ 2781061	R$ 2659351
Land [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/Tax
Book value of the collateral	R$ 90757	150,420
Buildings [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/Tax
Book value of the collateral	R$ 1298326	1,209,662
Machinery [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/Labor/Tax/Civil
Book value of the collateral	R$ 1376186	1,284,033
Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/Tax
Book value of the collateral	R$ 15632	14,960
Vehicles [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/Tax
Book value of the collateral	R$ 160	R$ 276

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, plant and equipment [abstract]
Borrowing costs capitalised	R$ 93261	R$ 57001
Weighted average interest rate on capitalized amount	9.55%	7.77%

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 6149814		R$ 5220102
Additions	(55,404)		(89,824)
Disposals	(13,073)		(6,280)
Business combination	(4,026)		1,072,121
Transfers	9,949		50,895
Monetary correction hyperinflation	624,562
Exchange rate variation	(277,212)		(97,200)
Ending balance	6,434,610		6,149,814
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Beginning balance	7,265,633		6,153,032
Additions	228,734		184,845
Disposals	(166,337)		(77,880)
Business combination	(4,026)	[1]	1,072,121
Transfers	15,921		47,870
Monetary correction hyperinflation	778,029
Exchange rate variation	(352,227)		(114,355)
Ending balance	7,765,727		7,265,633
Gross carrying amount [member] | Goodwill For Future Profitability [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	3,425,183		2,935,577
Additions	0		0
Disposals	0		(6,145)
Business combination	(4,026)	[1]	468,604
Transfers	0		0
Monetary correction hyperinflation	171,880
Exchange rate variation	(118,934)		27,147
Ending balance	3,474,103		3,425,183
Gross carrying amount [member] | Brand names [member]
IfrsStatementLineItems [Line Items]
Beginning balance	1,733,335		1,327,738
Additions	0		0
Disposals	0		0
Business combination	0	[1]	474,874
Transfers	0		0
Monetary correction hyperinflation	203,246
Exchange rate variation	(55,382)		(69,277)
Ending balance	1,881,199		1,733,335
Gross carrying amount [member] | Non Compete Agreement [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	110,208		107,162
Additions	19,609		1,369
Disposals	(69,950)		(3,182)
Business combination	0	[1]	2,246
Transfers	0		0
Monetary correction hyperinflation	0
Exchange rate variation	(2,441)		2,613
Ending balance	57,426		110,208
Gross carrying amount [member] | Outgrowers Relationship [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	4,740		5,328
Additions	0		197
Disposals	(4,223)		(785)
Business combination	0	[1]	0
Transfers	11		0
Monetary correction hyperinflation	0
Exchange rate variation	(11)		0
Ending balance	517		4,740
Gross carrying amount [member] | Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Beginning balance	3,518		6,205
Additions	0		0
Disposals	(1)		(3,723)
Business combination	0	[1]	0
Transfers	0		1,038
Monetary correction hyperinflation	1,978
Exchange rate variation	(617)		(2)
Ending balance	4,878		3,518
Gross carrying amount [member] | Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance	1,119,534		1,067,713
Additions	0		0
Disposals	0		0
Business combination	0	[1]	124,569
Transfers	0		0
Monetary correction hyperinflation	381,289
Exchange rate variation	(160,572)		(72,748)
Ending balance	1,340,251		1,119,534
Gross carrying amount [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Beginning balance	770,399		657,255
Additions	118		5,220
Disposals	(92,163)		(64,045)
Business combination	0	[1]	1,828
Transfers	240,679		172,107
Monetary correction hyperinflation	19,111
Exchange rate variation	(8,054)		(1,966)
Ending balance	930,090		770,399
Gross carrying amount [member] | Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Beginning balance	98,716		46,054
Additions	209,007		178,059
Disposals	0		0
Business combination	0	[1]	0
Transfers	(224,769)		(125,275)
Monetary correction hyperinflation	525
Exchange rate variation	(6,216)		(122)
Ending balance	77,263		98,716
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Beginning balance	(1,115,819)		(932,930)
Additions	(284,138)		(274,669)
Disposals	153,264		71,600
Business combination	0	[1]	0
Transfers	(5,972)		3,025
Monetary correction hyperinflation	(153,467)
Exchange rate variation	75,015		17,155
Ending balance	(1,331,117)		(1,115,819)
Accumulated depreciation and amortisation [member] | Non Compete Agreement [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(106,749)		(97,408)
Additions	(5,023)		(10,086)
Disposals	69,950		3,182
Business combination	0	[1]	0
Transfers	0		0
Monetary correction hyperinflation	0
Exchange rate variation	2,486		(2,437)
Ending balance	R$ 39336		R$ 106749
Average rate	62.71%	[2]	62.71%	[3]
Accumulated depreciation and amortisation [member] | Outgrowers Relationship [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 4425		R$ 4695
Additions	(145)		(505)
Disposals	4,223		775
Business combination	0	[1]	0
Transfers	0		0
Monetary correction hyperinflation	0
Exchange rate variation	0		0
Ending balance	R$ 347		R$ 4425
Average rate	19.48%	[2]	19.48%	[3]
Accumulated depreciation and amortisation [member] | Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 2928		R$ 5999
Additions	(475)		(42)
Disposals	0		3,723
Business combination	0	[1]	0
Transfers	0		(614)
Monetary correction hyperinflation	(715)
Exchange rate variation	294		4
Ending balance	R$ 3824		R$ 2928
Average rate	8.08%	[2]	8.08%	[3]
Accumulated depreciation and amortisation [member] | Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 437774		R$ 375131
Additions	(102,727)		(84,010)
Disposals	0		0
Business combination	0	[1]	0
Transfers	0		0
Monetary correction hyperinflation	(147,827)
Exchange rate variation	66,222		21,367
Ending balance	R$ 622106		R$ 437774
Average rate	6.92%	[2]	6.92%	[3]
Accumulated depreciation and amortisation [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 563943		R$ 449697
Additions	(175,768)		(180,026)
Disposals	79,091		63,920
Business combination	0	[1]	0
Transfers	(5,972)		3,639
Monetary correction hyperinflation	(4,925)
Exchange rate variation	6,013		(1,779)
Ending balance	R$ 665504		R$ 563943
Average rate	52.04%	[2]	52.04%	[3]
[1]The reduction on goodwill reflects the price adjustment on the business combination with Mogiana according to contractual terms of the shares purchase agreement, which has not impacted other assets and liabilities fair values on the transaction which was conclude in December 2021.[2]Weighted average annual rate.[3]Weighted average annual rate.

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1)	12 Months Ended
	Dec. 31, 2022 shares
Discounted cash flow [member]
IfrsStatementLineItems [Line Items]
Assumptions, 2023	5.16%
Assumptions, 2024	3.59%
Assumptions, 2025	3.93%
Assumptions, 2026	3.68%
Assumptions, 2027	3.41%
Exchange rate, 2023	5.12
Exchange rate, 2024	5.10
Exchange rate, 2025	5.18
Exchange rate, 2026	5.20
Exchange rate, 2027	5.20
Discounted Cash Flow 1 [Member]
IfrsStatementLineItems [Line Items]
Assumptions, 2023	1.90%
Assumptions, 2024	2.29%
Assumptions, 2025	2.22%
Assumptions, 2026	2.20%
Assumptions, 2027	2.21%

LOANS AND BORROWINGS (Details)

LOANS AND BORROWINGS (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Loan and financing beginning of period		R$ 25456030		R$ 22404426
Borrowing		3,392,613		2,990,782
Amortization		(3,984,422)		(1,395,347)
Interest paid		(1,518,301)		(1,193,367)
Interest accrued		1,652,412	[1]	1,681,211
Exchange rate variation		(1,481,332)		850,210
Loan and financing end of period		23,517,000		25,456,030
Current portion of non-current borrowings		3,879,874		3,203,068		R$ 1059984
Non-current portion of non-current borrowings		19,637,126		22,252,962		R$ 21344442
Business combination				118,115
Local Currency [Member]
IfrsStatementLineItems [Line Items]
Loan and financing beginning of period		9,112,478		6,665,292
Borrowing		2,773,833		2,384,863
Amortization		(983,385)		(519,953)
Interest paid		(638,627)		(319,046)
Interest accrued		845,799	[1]	695,239
Exchange rate variation		(142,279)		150,671
Loan and financing end of period		R$ 10967819		9,112,478
Business combination				R$ 55412
Local Currency [Member] | Working Capital [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		Fixed / CDI		Fixed / CDI
Rate		10.72% (5.24% on 12.31.21)	[2]	5.24% (3.25% on 12.31.20)	[3]
Maturity		0.6	[4]	0.7	[5]
Loan and financing beginning of period		R$ 406962		R$ 368681
Borrowing		386,844		400,000
Amortization		(392,684)		(389,734)
Interest paid		(18,473)		(11,910)
Interest accrued		26,902	[1]	13,975
Exchange rate variation		(365)
Loan and financing end of period		R$ 409186		406,962
Business combination				R$ 25950
Local Currency [Member] | Certificate Of Agribusiness Receivables [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		IPCA	[6]	IPCA
Rate		11.80% (16.57% on 12.31.21)	[2],[6]	16.57% (10.21% on 12.31.20)	[3]
Maturity		1.0	[4],[6]	2.0	[5]
Loan and financing beginning of period		R$ 967948	[6]	R$ 821093
Borrowing	[6]	(242)
Interest paid		(86,620)	[6]	95
Interest accrued		118,560	[1],[6]	146,760
Loan and financing end of period	[6]	R$ 999646		R$ 967948
Local Currency [Member] | Development Bank Credit Lines [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		TJLP / TLP/ IPCA / FINAME		TJLP / TLP/ IPCA / FINAME
Rate		(3.12% on 12.31.21)	[2]	3.12%	[3]
Maturity	[5]			3.7
Loan and financing beginning of period		R$ 7679		R$ 0
Amortization		(6,328)		(1,351)
Interest paid		(1,472)		(87)
Interest accrued		121	[1]	111
Loan and financing end of period		R$ 0		7,679
Business combination				R$ 9006
Local Currency [Member] | Debentures [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		CDI / IPCA		CDI / IPCA
Rate		12.09% (15.54% on 12.31.21)	[2]	15.54% (8.28% on 12.31.20)	[3]
Maturity		8.5	[4]	7.3	[5]
Loan and financing beginning of period		R$ 4210015		R$ 3022005
Borrowing		1,649,905		965,549
Amortization		(70,000)
Interest paid		(258,593)		(188,668)
Interest accrued		408,819	[1]	411,129
Loan and financing end of period		R$ 5940146		R$ 4210015
Local Currency [Member] | Export Credit Facility [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		Fixed / CDI	[7]	Fixed / CDI / FX USD
Rate		9.05% (10.87% on 12.31.21)	[2],[7]	10.87% (3.69% on 12.31.20)	[3]
Maturity		5.3	[4],[7]	4.2	[5]
Loan and financing beginning of period		R$ 3516273	[7]	R$ 2408697
Borrowing		637,000	[7]	937,250
Amortization		(415,706)	[7]	(5,632)
Interest paid		(272,642)	[7]	(117,679)
Interest accrued		290,544	[1],[7]	122,510
Exchange rate variation		(141,914)	[7]	150,671
Loan and financing end of period	[7]	R$ 3613555		3,516,273
Business combination				R$ 20456
Local Currency [Member] | Fiscal Incentives [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		Fixed		Fixed
Rate		2.40% (2.40% on 12.31.21)	[2]	2.40% (2.40% on 12.31.20)	[3]
Loan and financing beginning of period		R$ 3601		R$ 44816
Borrowing		100,326		82,064
Amortization		(98,667)		(123,236)
Interest paid		(827)		(797)
Interest accrued		853	[1]	754
Loan and financing end of period		5,286		3,601
Foreign Currency [Member]
IfrsStatementLineItems [Line Items]
Loan and financing beginning of period		16,343,552		15,739,134
Borrowing		618,780		605,919
Amortization		(3,001,037)		(875,394)
Interest paid		(879,674)		(874,321)
Interest accrued		806,613	[1]	985,972
Exchange rate variation		(1,339,053)		699,539
Loan and financing end of period		R$ 12549181		16,343,552
Business combination				R$ 62703
Foreign Currency [Member] | Working Capital [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		Fixed / FX TRY and USD		Fixed / FX TRY and USD
Rate		16.83% (13.35% on 12.31.21)	[2]	13.35% (10.98% on 12.31.20)	[3]
Maturity		0.7	[4]	1.5	[5]
Loan and financing beginning of period		R$ 485052		R$ 516505
Borrowing		618,780		356,919
Amortization		(412,058)		(172,718)
Interest paid		(78,844)		(71,436)
Interest accrued		74,581	[1]	85,339
Exchange rate variation		(173,507)		(259,112)
Loan and financing end of period		R$ 514004		485,052
Business combination				R$ 29555
Foreign Currency [Member] | Export Credit Facility [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		Fixed / LIBOR / FX USD		Fixed / LIBOR / FX USD
Rate		7.10% (3.43% on 12.31.21)	[2]	3.43% (3.13% on 12.31.20)	[3]
Maturity		0.2	[4]	1.3	[5]
Loan and financing beginning of period		R$ 311385		R$ 392636
Amortization		(170,051)		(138,870)
Interest paid		(7,119)		(10,867)
Interest accrued		7,609	[1]	10,466
Exchange rate variation		(8,937)		27,544
Loan and financing end of period		R$ 132887		311,385
Business combination				R$ 30476
Foreign Currency [Member] | Bond [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		Fixed / FX USD and EUR		Fixed / FX USD and EUR
Rate		4.91% (4.82% on 12.31.21)	[2]	4.82% (4.81% on 12.31.20)	[3]
Maturity		11.0	[4]	11.6	[5]
Loan and financing beginning of period		R$ 15544012		R$ 14829993
Amortization		(2,416,162)		(314,806)
Interest paid		(793,711)		(790,836)
Interest accrued		724,476	[1]	888,804
Exchange rate variation		(1,156,325)		930,857
Loan and financing end of period		R$ 11902290		R$ 15544012
Foreign Currency [Member] | Advances For Foreign Exchange Rate Contracts [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		Fixed / FX USD		Fixed / FX USD
Loan and financing beginning of period		R$ 3103		R$ 0
Borrowing				249,000
Amortization		(2,766)		(249,000)
Interest paid				(1,182)
Interest accrued		(53)	[1]	1,363
Exchange rate variation		(284)		250
Loan and financing end of period		R$ 0		3,103
Business combination				R$ 2672
[1]Includes interest amounts, monetary restatement of the principal and coupon.[2]Weighted average annual rate.[3]Weighted average annual rate.[4]Weighted average maturity in years.[5]Weighted average maturity in years.[6]The Certificate of Agribusiness Receivable (“CRA”) issued by the Company are backed by receivables of BRF S.A. from certain subsidiaries abroad.[7]On December 31, 2022, includes the amount of R$2,019,866 (R$2,160,061 on December 31, 2021) referring to an Export Credit Facility issued in Reais simultaneously and in connection with a foreign exchange rate swap, resulting essentially in a net cash flow in U.S. Dollars. As the transactions are inseparable, both are recorded together under Loans and Borrowings by their amortized cost.

LOANS AND BORROWINGS (Details 1

LOANS AND BORROWINGS (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Borrowings	R$ 23517000	R$ 25456030	R$ 22404426
Mortgage guarantees	5,286	20,343
Related To F I N A M E [Member]
IfrsStatementLineItems [Line Items]
Mortgage guarantees		16,742
Related To Tax Incentives And Other [Member]
IfrsStatementLineItems [Line Items]
Mortgage guarantees	R$ 5286	R$ 3601

LOANS AND BORROWINGS (Details 2

LOANS AND BORROWINGS (Details 2) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
B R F S A [Member]
IfrsStatementLineItems [Line Items]
Maturity	2030
B R F S A [Member] | Loan Currency [Member]
IfrsStatementLineItems [Line Items]
Notional repurchased	R$ 102291
Outstanding notional	588,307	[1]
B R F S A [Member] | Reais [Member]
IfrsStatementLineItems [Line Items]
Notional repurchased	537,837	[2]
Outstanding notional	R$ 3069609	[1],[3]
B R F S A M 1ember [Member]
IfrsStatementLineItems [Line Items]
Maturity	2050
B R F S A 1 [Member] | Loan Currency 1 [Member]
IfrsStatementLineItems [Line Items]
Notional repurchased	R$ 128810
Outstanding notional	671,190	[1]
B R F S A 1 [Member] | Reais 1 [Member]
IfrsStatementLineItems [Line Items]
Notional repurchased	676,862	[2]
Outstanding notional	R$ 3502068	[1],[3]
[1]Outstanding notional after the tender offer.[2]Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date of the repurchase.[3]Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date 12.31.22.

LOANS AND BORROWINGS (Details N

LOANS AND BORROWINGS (Details Narrative) - BRL (R$) R$ in Thousands				1 Months Ended	12 Months Ended
	Jul. 13, 2022	Oct. 28, 2020	Dec. 12, 2019	Oct. 21, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Revolving credit facility, maximum borrowing capacity		R$ 1500000	R$ 1500000
Revolving credit facility, term		3 years	3 years	2 years
Securitization private placement	1,700,000
Debentures face value	R$ 1
Securitization amount	R$ 1700000
Repurchase of liabilities					R$ 950924
Increase interest					12,142
Discount on repurchase					275,917
Repurchase of generated financial expenses					12,830
Write off of issuance costs					R$ 23941
First Series [Member]
IfrsStatementLineItems [Line Items]
Debentures	710,000
Debenture maturity date	Jul. 13, 2027
Second Series [Member]
IfrsStatementLineItems [Line Items]
Debentures	990,000
Debenture maturity date					Jul. 13, 2032
Guarantees [member]
IfrsStatementLineItems [Line Items]
Bank acceptance assets					R$ 447736	R$ 478468
Average cost percentage					1.92%	1.93%

TRADE ACCOUNTS PAYABLE (Details

TRADE ACCOUNTS PAYABLE (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Trade accounts payble, gross	R$ 12924646	R$ 11832602
(-) Adjustment to present value	(181,559)	(117,978)
Trade and accounts payable, net	12,743,087	11,714,624
Current	12,735,628	11,701,996
Non-current	7,459	12,628
Country of domicile [member]
IfrsStatementLineItems [Line Items]
Trade accounts payble, gross	10,327,274	9,776,720
Related parties	26,970	36,058
Foreign countries [member]
IfrsStatementLineItems [Line Items]
Trade accounts payble, gross	2,570,360	2,019,800
Related parties	R$ 42	R$ 24

SUPPLY CHAIN FINANCE (Details)

SUPPLY CHAIN FINANCE (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Supply chain finance, gross	R$ 1421706	R$ 2265173
Adjustment to present value	(28,569)	(27,198)
Supply chain finance	1,393,137	2,237,975
Domestic Suppliers [Member]
IfrsStatementLineItems [Line Items]
Supply chain finance, gross	1,268,269	1,971,441
Foreign Suppliers [Member]
IfrsStatementLineItems [Line Items]
Supply chain finance, gross	R$ 153437	R$ 293732

SUPPLY CHAIN FINANCE (Details N

SUPPLY CHAIN FINANCE (Details Narrative) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Supply Chain Finance
Suppliers	R$ 4373134	R$ 3905827

LEASES (Details)

LEASES (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 2191339		R$ 2272469
Additions	461,786		(55,863)
Disposals	(26,482)		(42,093)
Business combination			11,630
Monetary correction hyperinflation	14,455
Exchange rate variation	(21,895)		5,196
Right-of-use assets at ending	2,619,203		2,191,339
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	3,936,141		3,442,670
Additions	1,178,711		686,762
Disposals	(266,294)		(219,394)
Business combination			11,630
Monetary correction hyperinflation	29,561
Exchange rate variation	(45,129)		14,473
Right-of-use assets at ending	4,832,990		3,936,141
Gross carrying amount [member] | Land [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	145,394		48,661
Additions	732		3,761
Disposals	(2,489)		(2,503)
Transfers			90,549
Monetary correction hyperinflation	3,534
Exchange rate variation	(7,431)		4,926
Right-of-use assets at ending	139,740		145,394
Gross carrying amount [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	3,223,625		2,861,916
Additions	927,818		532,728
Disposals	(116,707)		(88,723)
Transfers			(90,549)
Business combination			6,252
Monetary correction hyperinflation	18,933
Exchange rate variation	(22,526)		2,001
Right-of-use assets at ending	4,031,143		3,223,625
Gross carrying amount [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	117,412		112,593
Additions	4,086		98,353
Disposals	(74,193)		(98,918)
Transfers			596
Business combination			4,527
Monetary correction hyperinflation	815
Exchange rate variation	(432)		261
Right-of-use assets at ending	47,688		117,412
Gross carrying amount [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	369,979		344,918
Additions	246,075		46,707
Disposals	(5,477)		(29,186)
Transfers			(596)
Business combination			851
Monetary correction hyperinflation	6,279
Exchange rate variation	(14,740)		7,285
Right-of-use assets at ending	602,116		369,979
Gross carrying amount [member] | Softwares [Member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	79,731		74,582
Additions			5,213
Disposals	(67,428)		(64)
Right-of-use assets at ending	12,303		79,731
Accumulated impairment [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	(1,744,802)		(1,170,201)
Additions	(716,925)		(742,625)
Disposals	239,812		177,301
Monetary correction hyperinflation	(15,106)
Exchange rate variation	23,234		(9,277)
Right-of-use assets at ending	(2,213,787)		(1,744,802)
Accumulated impairment [member] | Land [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	(36,439)		(13,526)
Additions	(12,334)		(12,030)
Disposals	2,401		1,533
Transfers			(11,954)
Monetary correction hyperinflation	1,090
Exchange rate variation	1,276		(462)
Right-of-use assets at ending	R$ 44006		R$ 36439
Average rate	8.95%	[1]	9.03%	[2]
Accumulated impairment [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 1383968		R$ 914816
Additions	(510,875)		(535,838)
Disposals	104,540		59,332
Transfers			11,954
Monetary correction hyperinflation	(10,225)
Exchange rate variation	15,751		(4,600)
Right-of-use assets at ending	R$ 1784777		R$ 1383968
Average rate	5.16%	[1]	21.29%	[2]
Accumulated impairment [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 73385		R$ 107316
Additions	(27,726)		(64,228)
Disposals	74,111		98,673
Transfers			(338)
Monetary correction hyperinflation	(475)
Exchange rate variation	192		(176)
Right-of-use assets at ending	R$ 27283		R$ 73385
Average rate	25.60%	[1]	57.13%	[2]
Accumulated impairment [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 189817		R$ 101495
Additions	(161,992)		(102,320)
Disposals	4,383		17,699
Transfers			338
Monetary correction hyperinflation	(5,496)
Exchange rate variation	6,015		(4,039)
Right-of-use assets at ending	R$ 346907		R$ 189817
Average rate	23.19%	[1]	28.83%	[2]
Accumulated impairment [member] | Softwares [Member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 61193		R$ 33048
Additions	(3,998)		(28,209)
Disposals	54,377		64
Right-of-use assets at ending	R$ 10814		R$ 61193
Average rate	76.58%	[1]	42.22%	[2]
[1]Weighted average annual rate.[2]Weighted average annual rate.

LEASES (Details 1)

LEASES (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Lease liabilities at beginning	R$ 2479246		R$ 2536681
Additions	1,186,809		686,762
Payments	(649,846)		(705,427)
Interest paid	(131,181)		(152,903)
Interest accrued	219,872		218,875
Disposals	(34,893)		(95,336)
Exchange rate variation	(25,073)		(24,149)
Lease liabilities at ending	3,044,934		2,479,246
Current	676,864		471,956		R$ 383162
Non-current	R$ 2368070		2,007,290		R$ 2153519
Business combination			R$ 14743
Land [member]
IfrsStatementLineItems [Line Items]
Weighted average maturity	10 years 3 months 18 days	[1]	4 years 7 months 6 days
Lease liabilities at beginning	R$ 126293		R$ 37868
Additions	732		3,761
Payments	(7,709)		(6,890)
Interest paid	(9,653)		(9,063)
Interest accrued	9,653		9,063
Disposals	(166)		(1,160)
Exchange rate variation	(6,674)		9,863
Lease liabilities at ending	R$ 112476		126,293
Transfers			R$ 82851
Buildings [member]
IfrsStatementLineItems [Line Items]
Weighted average maturity	1 year 9 months 18 days	[1]	1 year 10 months 24 days	[2]
Lease liabilities at beginning	R$ 2095375		R$ 2195407
Additions	935,916		532,728
Payments	(458,434)		(507,479)
Interest paid	(102,740)		(120,193)
Interest accrued	191,431		186,165
Disposals	(19,395)		(92,461)
Exchange rate variation	(8,079)		(24,746)
Lease liabilities at ending	R$ 2634074		2,095,375
Transfers			(82,851)
Business combination			R$ 8805
Machinery [member]
IfrsStatementLineItems [Line Items]
Weighted average maturity	2 years	[1]	10 months 24 days	[2]
Lease liabilities at beginning	R$ 45218		R$ 3773
Additions	4,086		98,353
Payments	(25,609)		(62,357)
Interest paid	(2,709)		(3,764)
Interest accrued	2,709		3,764
Disposals	(10)		(35)
Exchange rate variation	(1,120)		486
Lease liabilities at ending	R$ 22565		45,218
Business combination			R$ 4998
Vehicles [member]
IfrsStatementLineItems [Line Items]
Weighted average maturity	1 year 10 months 24 days	[1]	1 year 9 months 18 days	[2]
Lease liabilities at beginning	R$ 192694		R$ 256423
Additions	246,075		46,707
Payments	(153,992)		(99,944)
Interest paid	(15,830)		(17,577)
Interest accrued	15,830		17,577
Disposals	(1,362)		(1,680)
Exchange rate variation	(9,200)		(9,752)
Lease liabilities at ending	R$ 274215		192,694
Business combination			R$ 940
Software [Member]
IfrsStatementLineItems [Line Items]
Weighted average maturity	9 months 18 days	[1]	1 year 6 months	[2]
Lease liabilities at beginning	R$ 19666		R$ 43210
Additions			5,213
Payments	(4,102)		(28,757)
Interest paid	(249)		(2,306)
Interest accrued	249		2,306
Disposals	(13,960)
Lease liabilities at ending	R$ 1604		R$ 19666
[1]Weighted average maturity in years.[2]Weighted average maturity in years.

LEASES (Details 2)

LEASES (Details 2) R$ in Thousands	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Current	R$ 676864
Non-current	2,368,070
Future payments of finance leases	3,044,934
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	559,084
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	438,093
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	321,796
Later than five years [member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	231,775
Later Than Six Years [Member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	R$ 817322

LEASES (Details 3)

LEASES (Details 3)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Lease Liabilities One [Member]
IfrsStatementLineItems [Line Items]
Contract terms	1 year
Nominal rate	14.39%	5.34%
Real rate	8.31%	0.86%
Lease Liabilities Two [Member]
IfrsStatementLineItems [Line Items]
Contract terms	2 years
Nominal rate	14.36%	5.24%
Real rate	7.09%	1.02%
Lease Liabilities Three [Member]
IfrsStatementLineItems [Line Items]
Contract terms	3 years
Nominal rate	13.72%	6.83%
Real rate	6.71%	2.60%
Lease Liabilities Four [Member]
IfrsStatementLineItems [Line Items]
Contract terms	4 years
Nominal rate	12.40%	8.49%
Real rate	6.68%	4.41%
Lease Liabilities Five [Member]
IfrsStatementLineItems [Line Items]
Contract terms	5 years
Nominal rate	16.24%	9.69%
Real rate	8.21%	4.85%
Lease Liabilities Six [Member]
IfrsStatementLineItems [Line Items]
Contract terms	6 years
Nominal rate	13.66%	10.61%
Real rate	7.20%	5.15%
Lease Liabilities Seven [Member]
IfrsStatementLineItems [Line Items]
Contract terms	7 years
Nominal rate		11.18%
Real rate		10.56%
Lease Liabilities Eight [Member]
IfrsStatementLineItems [Line Items]
Contract terms	12 years
Nominal rate		9.85%
Real rate		5.55%
Lease Liabilities Nine [Member]
IfrsStatementLineItems [Line Items]
Contract terms	15 years
Nominal rate	17.89%
Real rate	10.24%
Lease Liabilities Ten [Member]
IfrsStatementLineItems [Line Items]
Contract terms	16 years
Nominal rate		12.44%
Real rate		6.70%
Lease Liabilities Eleven [Member]
IfrsStatementLineItems [Line Items]
Contract terms	17 years
Nominal rate	12.29%	13.12%
Real rate	6.63%	6.77%
Lease Liabilities Twelve [Member]
IfrsStatementLineItems [Line Items]
Contract terms	18 years
Nominal rate	14.74%	13.01%
Real rate	8.05%	6.70%
Lease Liabilities Thirteen [Member]
IfrsStatementLineItems [Line Items]
Contract terms	19 years
Nominal rate	18.27%
Real rate	10.53%
Lease Liabilities Fourteen [Member]
IfrsStatementLineItems [Line Items]
Contract terms	20 years
Nominal rate		12.95%
Real rate		7.07%

LEASES (Details 4)

LEASES (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases
Variable payments not included in the lease liabilities	R$ 217498	R$ 282732	R$ 300949
Expenses related to short-term leases	124,451	171,733	162,313
Expenses related to low-value assets	13,469	4,681	3,531
Amounts recognized in the statement of income	R$ 355418	R$ 459146	R$ 466793

LEASES (Details Narrative)

LEASES (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Right of use asset	R$ 2619203	R$ 2191339	R$ 2272469
Lease liability	3,044,934	2,479,246	2,536,681
Other operating income	(545,270)	R$ 211263	R$ 233323
Francisco Beltrao [Member]
IfrsStatementLineItems [Line Items]
Right of use asset	2,945
Lease liability	11,042
Other operating income	R$ 5521

SHARE-BASED PAYMENT (Details)

SHARE-BASED PAYMENT (Details) Number in Thousands		12 Months Ended
		Dec. 31, 2022 Number R$ / shares	Dec. 31, 2021 Number	Dec. 31, 2020 Number
IfrsStatementLineItems [Line Items]
Options granted		11,158,945	2,883,737
Outstanding options		5,132,532	5,395,519	7,873,348
Stock Option One [Member]
IfrsStatementLineItems [Line Items]
Options granted date		Jun. 01, 2020
Options granted		3,571,736
Outstanding options		438,138
Fair value of the option | R$ / shares	[1]	R$ 21.28
Stock Option Two [Member]
IfrsStatementLineItems [Line Items]
Options granted date		Jul. 01, 2021
Options granted		2,883,737
Outstanding options		938,260
Fair value of the option | R$ / shares	[1]	R$ 28.58
Stock Option Three [Member]
IfrsStatementLineItems [Line Items]
Options granted date		Jul. 01, 2022
Options granted		4,703,472
Outstanding options		3,756,134
Fair value of the option | R$ / shares	[1]	R$ 14.11
[1]Amounts expressed in Brazilian Reais.

SHARE-BASED PAYMENT (Details 1)

SHARE-BASED PAYMENT (Details 1) - Number Number in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Outstanding options as of (Beginning)		5,395,519	7,873,348
Outstanding options, Granted		11,158,945	2,883,737
Outstanding options, Exercised / Delivered			(944,830)
Outstanding options, Forfeiture			(1,996,406)
Outstanding options, Expired			(2,420,330)
Outstanding options as of (ending)		5,132,532	5,395,519
Issued Grant July 2022 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Granted		4,703,472
Exercised On June 2021 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered		(189,285)
Exercised On June 2020 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered		(317,386)
Exercised On July 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered		(83,175)
Exercised On June 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered		(107,309)
Forfeiture Grant Of July 2022 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	[1]	(947,335)
Forfeiture Grant Of July 2021 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	[1]	(1,554,424)
Forfeiture Grant Of June 2020 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	[1]	(1,425,333)
Forfeiture Grant Of September 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	[1]	(22,867)
Forfeiture Grant Of July 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	[1]	(237,142)
Forfeiture Grant Of June 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	[1]	(82,203)
[1]The forfeitures are related to the resignation of eligible executive before the end of the vesting period.

SHARE-BASED PAYMENT (Details Na

SHARE-BASED PAYMENT (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-based Payment
Key management personnel compensation, share-based payment	R$ 195655	R$ 205949
Non-current financial liabilities at fair value through profit or loss, classified as held for trading	15,584	11,816
Tax expense other than income tax expense	R$ 29390	R$ 41684

EMPLOYEES BENEFITS PLANS (Detai

EMPLOYEES BENEFITS PLANS (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
F A F [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities	R$ 3121348	R$ 3340497
Fair value of assets	(3,603,611)	(3,547,727)
(Surplus) Deficit	(482,263)	(207,230)
Irrecoverable surplus - (asset ceiling)	482,263	207,230
Beginning balance of irrecoverable surplus	207,230	175,981
Ending balance of irrecoverable surplus	482,263	207,230
Interest on irrecoverable surplus	18,152	13,181
Changes in irrecoverable surplus during the year	256,881	18,068
Ending balance of irrecoverable surplus	482,263	207,230
Beginning balance of the present value of liabilities	3,340,497	3,377,234
Ending balance of actuarial liabilities	3,121,348	3,340,497
Interest on actuarial obligations	283,241	246,073
Current service cost	23,189	26,741
Past service cost - plan changes	(32,526)
Benefit paid	(213,804)	(169,962)
Actuarial losses - experience	(36,292)	325,778
Actuarial losses - hypothesis	(242,957)	(465,367)
Ending balance of actuarial liabilities	3,121,348	3,340,497
Beginning balance of the fair value of plan assets	(3,547,727)	(3,553,215)
Ending Balance of the fair value of the assets	(3,603,611)	(3,547,727)
Interest income on assets plan	(301,394)	(259,254)
Benefit paid	213,804	169,962
Return on assets higher (lower) than projection	31,706	94,780
Ending Balance of the fair value of the assets	(3,603,611)	(3,547,727)
Beginning balance	26,741	37,883
Ending balance	23,190	26,741
Reversion to accumulated losses	(26,741)	(37,883)
Actuarial gains (losses)	311,776	139,589
Return on assets higher (lower) than projection	(31,705)	(94,780)
Changes on irrecoverable surplus	(256,881)	(18,068)
Ending balance	23,190	26,741
Current service costs	(23,190)	(26,741)
Interest on actuarial obligations	(283,241)	(246,073)
Projected return on assets	301,394	259,254
Interest on irrecoverable surplus	(18,153)	(13,181)
Costs recognized in statement of income	(23,190)	(26,741)
Costs of defined benefit	(18,153)	(23,190)
Estimated costs for the next period	(18,153)	(23,190)
Plan I I [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities	20,822	23,981
Fair value of actuarial assets	(22,745)	(22,298)
(Surplus) Deficit	(1,923)	1,683
Irrecoverable surplus - (asset ceiling)	1,923
Net acturial asset		1,683
Beginning balance of irrecoverable surplus		167
Ending balance of irrecoverable surplus	1,923
Interest on irrecoverable surplus		12
Changes in irrecoverable surplus during the year	1,923	(179)
Ending balance of irrecoverable surplus	1,923
Beginning balance of the present value of liabilities	23,981	23,256
Ending balance of actuarial liabilities	20,822	23,981
Interest on actuarial obligations	1,997	1,627
Past service cost - plan changes	(546)
Benefit paid	(1,838)	(1,712)
Actuarial losses - experience	(1,358)	4,278
Actuarial losses - hypothesis	(1,414)	(3,468)
Ending balance of actuarial liabilities	20,822	23,981
Beginning balance of the fair value of plan assets	(22,298)	(24,170)
Ending Balance of the fair value of the assets	(22,745)	(22,298)
Interest income on assets plan	(1,851)	(1,694)
Benefit paid	1,838	1,712
Return on assets higher (lower) than projection	(434)	1,854
Ending Balance of the fair value of the assets	(22,745)	(22,298)
Beginning balance	(2,485)	(2,734)
Ending balance	3,385	(2,485)
Reversion to accumulated losses	2,485	2,734
Actuarial gains (losses)	2,772	(810)
Return on assets higher (lower) than projection	434	(1,854)
Changes on irrecoverable surplus	179	179
Ending balance	3,385	(2,485)
Interest on actuarial obligations	(1,997)	(1,627)
Projected return on assets	1,851	1,694
Interest on irrecoverable surplus		(12)
Costs recognized in statement of income	R$ 146	R$ 55

EMPLOYEES BENEFITS PLANS (Det_2

EMPLOYEES BENEFITS PLANS (Details 1) - Number	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
F A F [Member]
IfrsStatementLineItems [Line Items]
Discount rate	9.75%	8.76%
Actuarial assumption of expected rates of inflation	3.50%	3.25%
Actuarial assumption of expected rates of salary increases	4.60%	4.34%
Number of active participants	5,669	6,054
Number of beneficiary participants assisted	7,884	7,565
F A F [Member] | Schedule of mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality & disabled mortality	AT-2000 Basic, by gender	AT-2000 smoothed by 10%
F A F [Member] | Schedule of disabled mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality & disabled mortality	CSO-58	CSO-58
Plan I I [Member]
IfrsStatementLineItems [Line Items]
Discount rate	9.73%	8.68%
Actuarial assumption of expected rates of inflation	3.50%	3.25%
Number of beneficiary participants assisted	51	52
Plan I I [Member] | Schedule of mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality & disabled mortality	AT-2000 Basic, by gender	AT-2000 smoothed by 10%
Plan I I [Member] | Schedule of disabled mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality & disabled mortality	CSO-58	CSO-58

EMPLOYEES BENEFITS PLANS (Det_3

EMPLOYEES BENEFITS PLANS (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
F A F [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 3603611	R$ 3547727
Percentage of plan assets at fair value	100%	100%
% of nominal return on assets	8.50%	7.49%
F A F [Member] | Fixed Income [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 2385591	R$ 2308861
Percentage of plan assets at fair value	66.20%	65.10%
F A F [Member] | Variable Income [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 421622	R$ 517259
Percentage of plan assets at fair value	11.70%	14.60%
F A F [Member] | Realestate 1 [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 342343	R$ 334905
Percentage of plan assets at fair value	9.50%	9.40%
F A F [Member] | Structured Investment [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 454055	R$ 321779
Percentage of plan assets at fair value	12.60%	9.10%
F A F [Member] | Foreign [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value		R$ 45411
Percentage of plan assets at fair value		1.30%
F A F [Member] | Transactions With Participants [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value		R$ 19512
Percentage of plan assets at fair value		0.50%
Plan I I [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 22745	R$ 22298
Percentage of plan assets at fair value	100%	100%
% of nominal return on assets	8.30%	7.25%
Plan I I [Member] | Fixed Income [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 19969	R$ 19386
Percentage of plan assets at fair value	87.80%	86.90%
Plan I I [Member] | Variable Income [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 1115	R$ 1106
Percentage of plan assets at fair value	4.90%	5%
Plan I I [Member] | Realestate 1 [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 23	R$ 20
Percentage of plan assets at fair value	0.10%	0.10%
Plan I I [Member] | Structured Investment [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 1638	R$ 1527
Percentage of plan assets at fair value	7.20%	6.80%
Plan I I [Member] | Foreign [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value		R$ 259
Percentage of plan assets at fair value		1.20%

EMPLOYEES BENEFITS PLANS (Det_4

EMPLOYEES BENEFITS PLANS (Details 3) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
F A F [Member]
IfrsStatementLineItems [Line Items]
2023	R$ 227705
2024	226,703
2025	226,168
2026	225,999
2027	226,916
2028 to 2032	R$ 1147585
Weighted average duration - in years	10 years 11 months 12 days
Plan I I [Member]
IfrsStatementLineItems [Line Items]
2023	R$ 1869
2024	1,853
2025	1,835
2026	1,814
2027	1,789
2028 to 2032	R$ 8437
Weighted average duration - in years	8 years 10 months 24 days

EMPLOYEES BENEFITS PLANS (Det_5

EMPLOYEES BENEFITS PLANS (Details 4) R$ in Thousands	Dec. 31, 2022 BRL (R$)
Discount Rate [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	9.75%
Average rate	10.75%
Actuarial liabilities	R$ 3475721
Average rate	8.75%
Actuarial liabilities	R$ 2826339
Wage Growth Rate [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	1.06%	[1]
Average rate	2.06%	[1]
Actuarial liabilities	R$ 3179369	[1]
Average rate	0.06%	[1]
Actuarial liabilities	R$ 3072449	[1]
[1]Actual rate.

EMPLOYEES BENEFITS PLANS (Det_6

EMPLOYEES BENEFITS PLANS (Details 5) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Other		R$ 521312	R$ 552585
Current		64,367	54,354
Non-current		456,945	498,231
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Other		119,729	195,345
F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Other	[1]	60,657	53,881
Award For Length Of Service [Member]
IfrsStatementLineItems [Line Items]
Other		112,225	98,474
Others [Member]
IfrsStatementLineItems [Line Items]
Other		R$ 228701	R$ 204885
[1]FGTS – Government Severance Indemnity Fund for Employees

EMPLOYEES BENEFITS PLANS (Det_7

EMPLOYEES BENEFITS PLANS (Details 6) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities		R$ 119729	R$ 195345
Net actuarial liabilities		119,729	195,345
Beginning balance of present value of actuarial liabilities		195,345	185,802
Interest on actuarial liabilities		16,805	13,694
Current service costs		678
Past service costs	[1]		40,800
Benefits paid directly by the Company		(8,811)	(9,008)
Business combination			2,081
Actuarial (gains) losses - experience		(55,928)	(6,892)
Actuarial (gains) losses - demographic hypothesis		(12,325)	(6,403)
Actuarial losses - economic hypothesis		(16,035)	(24,729)
Net defined benefit liability (asset) at end of period		119,729	195,345
Beginning balance of comprehensive income		(34,720)	(72,744)
Ending balance of comprehensive income		49,568	(34,720)
Medical Plan [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Interest on actuarial liabilities		(16,805)	(13,694)
Current service costs		(678)
Past service costs	[1]		(40,800)
Benefits paid directly by the Company		8,811	9,008
Contributions of the sponsor		(8,811)	(9,008)
Actuarial gains (losses)		84,288	38,024
Cost recognizzed in statement of income		(17,483)	(54,494)
Current service costs		508	(551)
Interest on actuarial liabilities		11,434	(16,805)
Estimated costs for the next year		11,942	(17,356)
F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities		60,657	53,881
Net actuarial liabilities		60,657	53,881
Beginning balance of present value of actuarial liabilities		53,881	282,229
Interest on actuarial liabilities		4,071	15,711
Current service costs		2,480	14,833
Past service costs	[1]		(135,180)
Benefits paid directly by the Company		(11,482)	(6,173)
Actuarial (gains) losses - experience		13,589	991
Actuarial (gains) losses - demographic hypothesis		2,237	(91,531)
Actuarial losses - economic hypothesis		(4,119)	(26,999)
Net defined benefit liability (asset) at end of period		60,657	53,881
Beginning balance of comprehensive income		6,636	(110,903)
Ending balance of comprehensive income		(5,071)	6,636
F G T S Penalty [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Interest on actuarial liabilities		(4,071)	(15,711)
Current service costs		(2,480)	(14,833)
Past service costs	[1]		135,180
Benefits paid directly by the Company		11,482	6,173
Contributions of the sponsor		(11,482)	(6,173)
Actuarial gains (losses)		(11,707)	117,539
Cost recognizzed in statement of income		(6,551)	104,636
Current service costs		2,669	(2,480)
Interest on actuarial liabilities		5,052	(4,071)
Estimated costs for the next year		7,721	(6,551)
Award For Length Of Service [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities		112,225	98,474
Net actuarial liabilities		112,225	98,474
Beginning balance of present value of actuarial liabilities		98,474	108,908
Interest on actuarial liabilities		7,997	6,656
Current service costs		5,221	6,319
Benefits paid directly by the Company		(14,542)	(15,163)
Actuarial (gains) losses - experience		17,357	10,853
Actuarial (gains) losses - demographic hypothesis		1,935	(7,125)
Actuarial losses - economic hypothesis		(4,217)	(11,974)
Net defined benefit liability (asset) at end of period		112,225	98,474
Award For Length Of Service [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Interest on actuarial liabilities		(7,997)	(6,656)
Current service costs		(5,221)	(6,319)
Benefits paid directly by the Company		14,542	15,163
Contributions of the sponsor		(14,542)	(15,163)
Immediate recognition of reduction		(15,075)	8,246
Cost recognizzed in statement of income		(28,293)	(4,729)
Current service costs		5,707	(5,221)
Interest on actuarial liabilities		10,104	(7,997)
Estimated costs for the next year		15,811	(13,218)
Other [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities		228,700	203,202
Net actuarial liabilities		228,700	203,202
Beginning balance of present value of actuarial liabilities		203,202	199,616
Interest on actuarial liabilities		15,388	10,377
Current service costs		22,804	23,375
Past service costs	[1]		15,847
Benefits paid directly by the Company		(26,633)	(19,739)
Business combination			286
Actuarial (gains) losses - experience		15,764	9,289
Actuarial (gains) losses - demographic hypothesis		1,623	(13,165)
Actuarial losses - economic hypothesis		19,775	(11,396)
Net defined benefit liability (asset) at end of period		228,700	203,202
Beginning balance of comprehensive income		(84,050)	(102,324)
Ending balance of comprehensive income		(84,008)	(84,050)
Other [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Interest on actuarial liabilities		(15,388)	(10,377)
Current service costs		(22,804)	(23,375)
Past service costs	[1]		(15,847)
Actuarial gains (losses)		(37,162)	15,272
Exchange variation		37,204	3,002
Cost recognizzed in statement of income		(38,192)	(49,599)
Current service costs		(22,804)	(20,720)
Interest on actuarial liabilities		(15,388)	(12,646)
Estimated costs for the next year		(38,192)	(33,366)
Others [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Benefits paid directly by the Company		26,633	19,739
Contributions of the sponsor		R$ 26633	R$ 19739
[1]Refers to addition of medical plan managed by BRF S.A. and change in the internal policy for FGTS penalty.

EMPLOYEES BENEFITS PLANS (Det_8

EMPLOYEES BENEFITS PLANS (Details 7) - Number	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Discount rate	9.73%	8.75%
Inflation rate	3.50%	3.25%
Medical inflation	6.60%	6.35%
Number of active participants	13,776	14,584
Number of assisted beneficiary participants	1,610,000	1,686,000
Medical Plan [Member] | Schedule of mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	AT-2000 Basic	AT-2000 smoothed by 10%
Medical Plan [Member] | Schedule of turnover - BRF's historical [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	2022	2021
F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Discount rate	9.66%	8.62%
Inflation rate	3.50%	3.25%
Wage growth rate	3.50%	3.25%
F.G.T.S. balance growth	3.70%	3.70%
Number of active participants	91,490	96,635
F G T S Penalty [Member] | Schedule of mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	AT-2000 Basic	AT-2000 smoothed by 10%
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	Vindas Álvaro's attenuated 30%	RRB-44
F G T S Penalty [Member] | Schedule of turnover - BRF's historical [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	2022	2021
Others [Member]
IfrsStatementLineItems [Line Items]
Wage growth rate	4.88%	9.04%

EMPLOYEES BENEFITS PLANS (Deta

EMPLOYEES BENEFITS PLANS (Details 8) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
2023	R$ 4650
2024	5,157
2025	5,687
2026	6,282
2027	6,919
2028 to 2032	R$ 44451
Weighted average duration - in years	17 years 1 month 28 days
F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
2023	R$ 16723
2024	4,552
2025	4,933
2026	5,666
2027	5,992
2028 to 2032	R$ 37766
Weighted average duration - in years	5 years 8 months 4 days
Award For Length Of Service [Member]
IfrsStatementLineItems [Line Items]
2023	R$ 15254
2024	16,485
2025	14,363
2026	13,658
2027	12,324
2028 to 2032	R$ 62940
Weighted average duration - in years	5 years 3 months 7 days
Others [Member]
IfrsStatementLineItems [Line Items]
2023	R$ 27740
2024	17,807
2025	18,858
2026	19,145
2027	20,237
2028 to 2032	R$ 131600
Weighted average duration - in years	9 years 3 months 10 days
Total [Member]
IfrsStatementLineItems [Line Items]
2023	R$ 64367
2024	44,001
2025	43,841
2026	44,751
2027	45,472
2028 to 2032	R$ 276757
Weighted average duration - in years	8 years 4 months 6 days

EMPLOYEES BENEFITS PLANS (De_2

EMPLOYEES BENEFITS PLANS (Details 9) R$ in Thousands	Dec. 31, 2022 BRL (R$)
Actuarial assumption of discount rates [member] | Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	9.74%
Average (%)	10.74%
Actuarial liabilities	R$ 102879
Average (%)	8.74%
Actuarial liabilities	R$ 141159
Actuarial assumption of discount rates [member] | F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	9.66%
Average (%)	10.66%
Actuarial liabilities	R$ 57668
Average (%)	8.66%
Actuarial liabilities	R$ 64023
Actuarial assumption of expected rates of inflation [member] | Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	6.60%
Average (%)	7.60%
Actuarial liabilities	R$ 141105
Average (%)	5.60%
Actuarial liabilities	R$ 102687
Actuarial assumption of expected rates of salary increases [member] | F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	3.50%
Average (%)	4.50%
Actuarial liabilities	R$ 54466
Average (%)	2.50%
Actuarial liabilities	R$ 53345
Turnover [Member] | F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Average (%)	3%
Actuarial liabilities	R$ 44883
Average (%)	3%
Actuarial liabilities	R$ 66993

EMPLOYEES BENEFITS PLANS (Det_9

EMPLOYEES BENEFITS PLANS (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number	Dec. 31, 2021 BRL (R$) Number
Employees Benefits Plans
Expected contribution plans 2017 | R$	R$ 25507	R$ 24528
Number of participants under plan | Number	39,715	40,553

PROVISION FOR TAX, CIVIL AND _3

PROVISION FOR TAX, CIVIL AND LABOR RISKS (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 1517632	R$ 1702720
Additions	584,474	536,244
Business combination		40,925
Reversals	(487,713)	(558,544)
Payments	(427,360)	(518,838)
Interest	229,612	316,951
Exchange rate variation	(1,108)	(1,826)
Ending balance	1,415,537	1,517,632
Current provisions	867,294	959,132
Non-current provisions	548,243	558,500
Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	400,101	427,302
Additions	116,269	174,491
Business combination		2,848
Reversals	(86,165)	(100,438)
Payments	(75,249)	(165,578)
Interest	44,714	61,493
Exchange rate variation	5	(17)
Ending balance	399,675	400,101
Provision For Labor [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	628,767	634,706
Additions	408,903	301,192
Business combination		1,969
Reversals	(332,819)	(187,520)
Payments	(311,047)	(282,956)
Interest	133,987	163,020
Exchange rate variation	(1,081)	(1,644)
Ending balance	526,710	628,767
Provision For Civil Commercial And Other [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	357,013	343,530
Additions	59,302	60,561
Business combination		2,217
Reversals	(67,826)	(71,275)
Payments	(41,064)	(70,304)
Interest	50,911	92,438
Exchange rate variation	(32)	(154)
Ending balance	358,304	357,013
Contingent liabilities [member]
IfrsStatementLineItems [Line Items]
Beginning balance	131,751	297,182
Additions
Business combination		33,891
Reversals	(903)	(199,311)
Payments
Interest
Exchange rate variation		(11)
Ending balance	R$ 130848	R$ 131751

PROVISION FOR TAX, CIVIL AND _4

PROVISION FOR TAX, CIVIL AND LABOR RISKS (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Provision For Civil Commercial And Other [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liability	R$ 64088	R$ 71928
Amount of contingencies	15,343,060	14,518,170
Amount of contingencies	130,848	131,751
Amount of contingencies	1,838,183	1,679,407
Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Amount of contingencies	13,247,512	12,499,764
Provision For Tax [Member] | Brazilian Federal Revenue [Member]
IfrsStatementLineItems [Line Items]
Amount of contingencies	R$ 779018	638,361
Provision For Tax [Member] | PIS and COFINS ("Federal Taxes to Social Fund Programs") [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company is involved in administrative and judicial disputes related to the non-cumulative system due to divergence on the concept of input and the use in the productive process, the requirement of taxation of revenues related to presumed ICMS credits, disputes on the fiscal classification of seasoned meats, Laws 2.445/88 and 2.449/88 (“semestralidade”), untimely credits and others, in the amount of R$7,055,855 (R$6,371,171 as of December 31, 2021).
Provision For Tax [Member] | ICMS ("State VAT") [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company is involved in disputes related to: (i) non-acceptance of ICMS credits in interstate sales from states that unilaterally granted fiscal benefits without the approval of the National Finance Policy Council (“CONFAZ”), the so-called “guerra fiscal” in the amount of R$24,370 (R$253,765 as of December 31, 2021); (ii) lack of evidence of exports in the amount of R$77,163 (R$63,361 as of December 31, 2021); (iii) infraction notices from State of Rio de Janeiro, for the period from 2014 to 2018, related to the supposed non-compliance of Agreement Terms (“TARE”) regarding tax benefits, in the amount of R$621,261 (R$567,903 as of December 31, 2021); (iv) Public Civil Action in Rio de Janeiro due do the use of tax benefits, in the amount of R$276,521 (R$249,715 as of December 31, 2021); (v) infraction notice about ICMS in Goiás related to the exclusion of the reversal of the tax credit from the calculation base of PROTEGE, in the amount of R$190,198 (R$184,300 as of December 31, 2021); and (vi) R$1,973,524 (R$2,063,603 on December 31, 2021) related to other claims.
Provision For Tax [Member] | IPI ("Federal VAT") [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company disputes administratively and judicially the denial of compensation of presumed IPI credits resulting from purchases of duty-free goods and secondary items. Such discussed cases totaled the amount of R$187,371 (R$182,246 as of December 31, 2021)
Provision For Tax [Member] | INSS ("Brazilian Social Security") [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company disputes cases related to the charges of social security on payroll, employees profit sharing, GILRAT additional for special retirement financing, SAT/RAT, as well as other cases, in a total amount of R$482,687 (R$417,903 as of December 31, 2021)
Provision For Tax [Member] | Other Relevant Contingencies [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company disputes cases related to the requirement of 50% fine on the compensations of PIS, COFINS and IRPJ not approved awaiting final decision of the compensation processes, drawback proof, tax on services and others of several natures, fees, property tax, import tax and IOF, totaling R$171,153 (R$180,574 as of December 31, 2021).
Income Tax And Social Contribution (IRPJ and CSLL) [Member]
IfrsStatementLineItems [Line Items]
Amount of contingencies	R$ 1408391	1,326,862
Provision For Labor [Member]
IfrsStatementLineItems [Line Items]
Amount of contingencies	R$ 257365	R$ 338999

EQUITY (Details)

EQUITY (Details) - shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Outstanding shares	1,078,116,849	807,419,692	807,707,162
Issued capital [member]
IfrsStatementLineItems [Line Items]
Outstanding shares	1,082,473,246	812,473,246	812,473,246
Treasury shares [member]
IfrsStatementLineItems [Line Items]
Outstanding shares	(4,356,397)	(5,053,554)	(4,766,084)

EQUITY (Details 1)

EQUITY (Details 1) - shares	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Quantity	1,082,473,246	812,473,246
Percent (%)	100%	100%
Treasury shares [member]
IfrsStatementLineItems [Line Items]
Quantity	4,356,397	5,053,554
Percent (%)	0.40%	0.62%
Marfrig Global Food S A [Member]
IfrsStatementLineItems [Line Items]
Quantity	360,133,580	269,734,803
Percent (%)	33.27%	33.20%
Major Shareholders 1 [Member]
IfrsStatementLineItems [Line Items]
Quantity	67,560,738	49,829,952
Percent (%)	6.24%	6.13%
Kapitalo Investimentos Ltda [Member]
IfrsStatementLineItems [Line Items]
Quantity	55,730,079	40,784,398
Percent (%)	5.15%	5.02%
Management 1 [Member]
IfrsStatementLineItems [Line Items]
Quantity	518,900	6,314,932
Percent (%)	0.05%	0.78%
Management 2 [Member]
IfrsStatementLineItems [Line Items]
Quantity	655,163	917,317
Percent (%)	0.06%	0.11%
Other Share Holders [Member]
IfrsStatementLineItems [Line Items]
Quantity	593,518,389	439,838,290
Percent (%)	54.83%	54.14%

EQUITY (Details 2)

EQUITY (Details 2) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
EQUITY
Shares at the beginning of the year	807,419,692	807,707,162	811,759,800
Purchase of treasury shares		(1,232,300)	(4,836,000)
Issue of shares on 02.01.22	270,000,000
Delivery of restricted shares	697,157	944,830	783,362
Shares at the end of the year	1,078,116,849	807,419,692	807,707,162

EQUITY (Details 3)

EQUITY (Details 3) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Capital reserve	R$ 2338476	R$ 141834	R$ 141834
Other equity transactions	(77,825)	(67,531)
Capital reserve [member]
IfrsStatementLineItems [Line Items]
Capital reserve	2,260,651	74,303	142,080
Other equity transactions	(77,825)	(67,531)	246
Share based payment	195,655	205,949	214,711
Acquisition of non-controlling entities	(273,260)	(273,260)	(214,245)
Capital transactions with subsidiaries	R$ 220	R$ 220	R$ 220

EQUITY (Details 4)

EQUITY (Details 4) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Shares at the beginning of the year	807,419,692	807,707,162	811,759,800
Purchase of treasury shares		(1,232,300)	(4,836,000)
Delivery of restricted shares	697,157	944,830	783,362
Shares at the end of the year	1,078,116,849	807,419,692	807,707,162
Treasury shares [member]
IfrsStatementLineItems [Line Items]
Shares at the beginning of the year	5,053,554	4,766,084	713,446
Purchase of treasury shares		1,232,300	4,836,000
Delivery of restricted shares	(697,157)	(944,830)	(783,362)
Shares at the end of the year	4,356,397	5,053,554	4,766,084

EQUITY (Details Narrative)

EQUITY (Details Narrative) - BRL (R$) R$ / shares in Units, R$ in Thousands		12 Months Ended
	Jul. 22, 2009	Dec. 31, 2022	Feb. 04, 2022	Feb. 01, 2022	Jan. 17, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Number of shares issued		1,082,473,246			1,325,000,000
Public offering new ordinary shares					325,000,000
Capital reserve		R$ 2338476				R$ 141834	R$ 141834
Capital subscribed and paid		13,053,418
Public offering expenses, net	R$ 217503
Accumulted losses		R$ 2703358
Common shares purchased		1,232,300
Common shares value		R$ 27721
Board Of Directors [Member]
IfrsStatementLineItems [Line Items]
Public offering new ordinary shares				270,000,000
Shares price				R$ 20.00
Public offering new ordinary value				R$ 5400000
Capital reserve				R$ 500000
Incurred expenses			R$ 124556

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Loss Per Share
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share	R$ 3115455	R$ 499385	R$ 1518492
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share	(50,948)	(79,930)
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share	R$ 3166403	R$ 419455
Weighted average number of outstanding shares - basic (except treasury shares) - Continued operations	1,052,606,000	807,929,481	809,110,872
Weighted average number of outstanding shares - basic (except treasury shares) - Discontinued operations	1,052,606,000	807,929,481
Weighted average number of outstanding shares - basic (except treasury shares) - Continued and discontinued operations	1,052,606,000	807,929,481
Net earnings (loss) per share basic - R$ - Continued operations	R$ 2.96	R$ 0.62	R$ 1.88
Net earnings (loss) per share basic - R$ - Discontinued operations	(0.05)	(0.10)
Net earnings (loss) per share basic - R$ - Continued and discontinued operations	R$ 3.01	R$ 0.52
Net earnings (loss) for the year attributable to controlling shareholders - Continued operations	R$ 3115455	R$ 499385	R$ 1518492
Net earnings (loss) for the year attributable to controlling shareholders - Discontinued operations	(50,948)	(79,930)
Net earnings (loss) for the year attributable to controlling shareholders - Continued and discontinued operations	R$ 3166403	R$ 419455
Weighted average number of outstanding shares - basic (except treasury shares) - Continued operations	1,052,606,000	807,929,481	809,110,872
Weighted average number of outstanding shares - basic (except treasury shares) - Discontinued operations	1,052,606,000	807,929,481
Weighted average number of outstanding shares - basic (except treasury shares) - Continued and discontinued operations	1,052,606,000	807,929,481
Number of potential shares - Continued operations		749,167	2,237,936
Number of potential shares - Continued and discontinued operations		749,167
Weighted average number of outstanding shares - diluted - Continued operations	1,052,606,000	808,678,648	811,348,808
Weighted average number of outstanding shares - diluted - Discontinued operations	1,052,606,000	807,929,481
Weighted average number of outstanding shares - diluted - Continued and discontinued operations	1,052,606,000	807,709,278	807,464,700
Weighted average number of outstanding shares - diluted - Continued and discontinued operations		808,678,648
Net earnings (loss) per share diluted - R$ - Continued operations	R$ 2.96	R$ 0.62	R$ 1.87
Net earnings (loss) per share diluted - R$ - Discontinued operations	(0.05)	(0.10)
Net earnings (loss) per share diluted - R$ - Continued and discontinued operations	R$ 3.01	R$ 0.52

FINANCIAL INSTRUMENTS AND RIS_3

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Derivative financial instruments liabilities, Current	R$ 82468	R$ 327443
Derivative financial instruments liabilities, non current	174,699	41,861
Cash and cash equivalents	8,130,929	7,528,820
Non-current restricted cash and cash equivalents	89,717	1
Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Foreign currency loans and borrowings, current	(1,954,086)
Foreign currency loans and borrowings, non current	(10,595,095)
Foreign currency loans and borrowings	(12,549,181)	(16,343,552)
Local currency loans and borrowings, current	(1,925,788)
Local currency loans and borrowings, non current	(9,042,031)
Local currency loans and borrowings	(10,967,819)	(9,112,478)
Derivative financial instruments liabilities, Current	38,397
Derivative financial instruments liabilities, non current	(164,416)
Derivative financial instruments liabilities	(126,019)	(223,949)
Gross debt, Current	(3,841,477)
Gross debt, non current	(19,801,542)
Gross debt	(23,643,019)	(25,679,979)
Cash and cash equivalents, current	8,130,929
Cash and cash equivalents	8,130,929	7,528,820
MarketableSecurities, current	418,373
Marketable securities, non current	406,402
Marketable securities	824,775	794,268
Non-current restricted cash and cash equivalents	89,717
Restricted cash and cash equivalents	89,717	24,964
Gross debt, current	8,549,302
Gross debt, non current	496,119
Gross debt	9,045,421	8,348,052
Net debt current	4,707,825
Net debt, non current	(19,305,423)
Net debt	R$ 14597598	R$ 17331927

FINANCIAL INSTRUMENTS AND RIS_4

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Cash flow contracted	R$ 174699	R$ 41861
Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	(164,416)
Exchange rate variation on other liabilities | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	23,517,000
Cash flow contracted	36,139,951
Exchange rate variation on other liabilities | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	4,326,351
Exchange rate variation on other liabilities | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,602,785
Exchange rate variation on other liabilities | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	2,704,626
Exchange rate variation on other liabilities | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	2,263,426
Exchange rate variation on other liabilities | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	4,420,322
Exchange rate variation on other liabilities | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	20,822,441
Principal [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	24,338,376
Principal [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	2,927,191
Principal [Member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	972,150
Principal [Member] | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,940,828
Principal [Member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,200,318
Principal [Member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	3,429,736
Principal [Member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	13,868,153
Interest [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	11,801,575
Interest [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,399,160
Interest [Member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	630,635
Interest [Member] | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	763,798
Interest [Member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,063,108
Interest [Member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	990,586
Interest [Member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	6,954,288
Trade Accounts Payable [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	12,743,087
Trade Accounts Payable [Member] | Liquidity risk [member] | Not Designated Cash Flow Hedges [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	12,917,187
Trade Accounts Payable [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	12,924,646
Trade Accounts Payable [Member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	4,115
Trade Accounts Payable [Member] | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,725
Trade Accounts Payable [Member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,619
Supply Chain Finance [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,393,137
Cash flow contracted	1,421,706
Supply Chain Finance [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,421,706
Lease liabilities [member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	3,044,934
Cash flow contracted	3,854,512
Lease liabilities [member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	723,229
Lease liabilities [member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	638,302
Lease liabilities [member] | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	534,429
Lease liabilities [member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	419,449
Lease liabilities [member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	322,804
Lease liabilities [member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,216,299
Interest Rate Derivatives [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	206,635
Cash flow contracted	206,635
Interest Rate Derivatives [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	31,935
Interest Rate Derivatives [Member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	52,698
Interest Rate Derivatives [Member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	7,864
Interest Rate Derivatives [Member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	114,138
Currency swap contract [member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	17,551
Cash flow contracted	17,551
Currency swap contract [member] | Liquidity risk [member] | Not later than one year [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	17,551
Commodities Derivatives [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	26,730
Cash flow contracted	26,730
Commodities Derivatives [Member] | Liquidity risk [member] | Not later than one year [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	26,730
Currency Swap Contract One [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	6,251
Cash flow contracted	6,251
Currency Swap Contract One [Member] | Liquidity risk [member] | Not later than one year [member] | Not Designated Cash Flow Hedges [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	R$ 6251

FINANCIAL INSTRUMENTS AND RIS_5

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 2) R$ in Thousands	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Notional assets	R$ 9045421
Notional liabilities	(22,716,625)
Derivative financial instruments
Exposure, Net	(13,671,204)
Total assets	9,045,421
Total liabilities	(23,517,000)
Total derivative financial instruments	(126,019)
Total exposure, net	(14,597,598)
Fixed Reais [Member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Notional assets	163,403
Notional liabilities	(399,625)
Derivative financial instruments	(959,700)
Exposure, Net	(1,195,922)
Fixed U S Dollars [Member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Notional assets	4,368,536
Notional liabilities	(13,543,817)
Derivative financial instruments	3,430,151
Exposure, Net	(5,745,130)
Fixed Turkish Liras [Member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Notional assets	44,676
Notional liabilities	(512,500)
Derivative financial instruments	(208,708)
Exposure, Net	(676,532)
Fixed Euros [Member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Notional assets	88,925
Notional liabilities
Derivative financial instruments	490,107
Exposure, Net	579,032
Fixed Kwanza [Member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Notional assets	74,278
Notional liabilities
Derivative financial instruments
Exposure, Net	74,278
Fixed Other [Member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Notional assets	39,841
Notional liabilities
Derivative financial instruments
Exposure, Net	39,841
Floating I P C A Reais [Member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Notional assets
Notional liabilities	(5,574,682)
Derivative financial instruments	4,590,000
Exposure, Net	(984,682)
Floating C D I Reais [Member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Notional assets	4,265,762
Notional liabilities	(2,555,558)
Derivative financial instruments	(7,341,850)
Exposure, Net	(5,631,646)
Floating Libor U S Dollars [Member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Notional assets
Notional liabilities	(130,443)
Derivative financial instruments
Exposure, Net	(130,443)
Interest And Fair Value Adjustment Of Derivatives [Member]
IfrsStatementLineItems [Line Items]
Notional assets
Notional liabilities	(800,375)
Derivative financial instruments	(126,019)
Exposure, Net	R$ 926394

FINANCIAL INSTRUMENTS AND RIS_6

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 3) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Notional	R$ 4590000
Fair value	(112,485)
Object	R$ 348877	[1]
Cash Flow Hedges Derivative Instruments 1 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 1st Issue - 3rd series - IPCA + 5.50% p.a.
Maturity	2nd Qtr. 2026
Assets	IPCA + 5.50% p.a.
Liabilities	CDI + 0.29% p.a.
Notional	R$ 400000
Fair value	8,183
Object	R$ 7290	[1]
Cash Flow Hedges Derivative Instruments 2 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 2nd Issue - 1st series - IPCA + 5.30% p.a.
Maturity	3rd Qtr. 2027
Assets	IPCA + 5.30% p.a.
Liabilities	CDI + 2.16% p.a.
Notional	R$ 705000
Fair value	(7,864)
Object	R$ 73656	[1]
Cash Flow Hedges Derivative Instruments 3 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 2nd Issue - 2nd series - IPCA + 5.60% p.a.
Maturity	3rd Qtr. 2030
Assets	IPCA + 5.60% p.a.
Liabilities	CDI + 2.29% p.a.
Notional	R$ 1495000
Fair value	(66,888)
Object	R$ 194763	[1]
Cash Flow Hedges Derivative Instruments 4 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 3rd Issue - single series - IPCA + 4.78% p.a.
Maturity	2nd Qtr. 2031
Assets	IPCA + 4.78% p.a.
Liabilities	CDI + 0.12% p.a.
Notional	R$ 1000000
Fair value	(8,296)
Object	R$ 75119	[1]
Cash Flow Hedges Derivative Instruments 5 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 1st Issue - 1st series - IPCA + 6.83% p.a.
Maturity	3rd Qtr. 2032
Assets	IPCA + 6.83% p.a.
Liabilities	109.32% CDI
Notional	R$ 990000
Fair value	(37,620)
Object	R$ 1951	[1]
[1]Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the debentures.

FINANCIAL INSTRUMENTS AND RIS_7

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 4) - Currency risk [member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Exposure in result	R$ 263437	R$ 1001328
Exposure of assets and liabilities in foreign currencies	(3,985,367)	(9,456,299)
Cash And Cash Equivalents 1 [Member]
IfrsStatementLineItems [Line Items]
Exposure in result	3,691,668	2,064,631
Trade receivables [member]
IfrsStatementLineItems [Line Items]
Exposure in result	6,013,713	6,377,104
Trade Accounts Payable [Member]
IfrsStatementLineItems [Line Items]
Exposure in result	(1,484,810)	(1,221,354)
Exchange rate variation on other liabilities
IfrsStatementLineItems [Line Items]
Exposure in result	(12,241,309)	(16,726,412)
Other Assets And Liabilities Net [Member]
IfrsStatementLineItems [Line Items]
Exposure in result	35,371	49,732
Hedge [Member]
IfrsStatementLineItems [Line Items]
Exposure in result	R$ 3721930	R$ 8454971

FINANCIAL INSTRUMENTS AND RIS_8

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 5) - Currency risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Net P and L Exposure	R$ 263437	R$ 1001328
Argentina, Pesos
IfrsStatementLineItems [Line Items]
Net P and L Exposure	(4,614)	(5,783)
Angola, Kwanza
IfrsStatementLineItems [Line Items]
Net P and L Exposure	53,723	318,660
Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Net P and L Exposure	(43,445)	33,381
Chile, Pesos
IfrsStatementLineItems [Line Items]
Net P and L Exposure	256,121	169,301
Japan, Yen
IfrsStatementLineItems [Line Items]
Net P and L Exposure	(3,268)	77,178
Turkey, New Lira
IfrsStatementLineItems [Line Items]
Net P and L Exposure	214,936	266,541
United States of America, Dollars
IfrsStatementLineItems [Line Items]
Net P and L Exposure	R$ 736890	R$ 1860606

FINANCIAL INSTRUMENTS AND RIS_9

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 6) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Notional	R$ 4590000
Derivative instrument, Fair value	(112,485)
Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Derivative instrument, Fair value	R$ 2312
Non-deliverable forward [member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	EUR
Liabilities	BRL
Maturity	1st Qtr. 2023
Notional	R$ 88000
Exercise rate | Number	5.7452
Derivative instrument, Fair value	R$ 2059
Futures B 3 [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	USD
Liabilities	BRL
Maturity	1st Qtr. 2023
Notional	R$ 90000
Exercise rate | Number	5.3240
Derivative instrument, Fair value	R$ 3939
Nondeliverable Forward [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	USD
Liabilities	TRY
Maturity	1st Qtr. 2023
Notional	R$ 30000
Exercise rate | Number	19.2285
Derivative instrument, Fair value	R$ 1294
Nondeliverable Forward Two [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	USD
Liabilities	TRY
Maturity	2nd Qtr. 2023
Notional	R$ 10000
Exercise rate | Number	20.0300
Derivative instrument, Fair value	R$ 2898

FINANCIAL INSTRUMENTS AND RI_10

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 7) R$ in Thousands, Number in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Notional | Number	529,396
Fair value instrument	R$ 84633
Object	R$ 61165	[1]
F X And Interest Rate Swap [Member]
IfrsStatementLineItems [Line Items]
Hedged object	BRF SA BRFSBZ 3.95
Maturity	2nd Qtr. 2023
Asset	FX + 3,95% p.a.
Liability	98.77% CDI
Notional | Number	234,033
Fair value instrument	R$ 31935
Object	R$ 39107	[1]
F X And Interest Rate Swap 1 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	BRF SA BRFSBZ 4 3/4
Maturity	3rd Qtr. 2024
Asset	FX + 4,75% p.a.
Liability	104.48% CDI
Notional | Number	295,363
Fair value instrument	R$ 52698
Object	R$ 22058	[1]
[1]Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the senior unsecured notes.

FINANCIAL INSTRUMENTS AND RI_11

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 8) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Notional	R$ 4590000
Fair value	(112,485)
Cash flow hedges [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Fair value	R$ 37675
Non-deliverable forward [member] | Cash flow hedges [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	1st Qtr. 2023
Notional	R$ 268000
Designation rate | Number	5.3950
Fair value	R$ 27249
Nondeliverable Forward [Member] | Cash flow hedges [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	2nd Qtr. 2023
Notional	R$ 25000
Designation rate | Number	5.5406
Fair value	R$ 3337
Nondeliverable Forward Two [Member] | Cash flow hedges [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	4th Qtr. 2023
Notional	R$ 3000
Designation rate | Number	5.5740
Fair value	R$ 53
Collar [Member] | Cash flow hedges [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	1st Qtr. 2023
Notional	R$ 130000
Designation rate | Number	5.3785
Fair value	R$ 2437
Collar One [Member] | Cash flow hedges [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	2nd Qtr. 2023
Notional	R$ 50000
Designation rate | Number	5.5296
Fair value	R$ 2929
Collar Two [Member] | Cash flow hedges [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	3rd Qtr. 2023
Notional	R$ 15000
Designation rate | Number	5.6892
Fair value	R$ 1273
Collar Three [Member] | Cash flow hedges [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	4th Qtr. 2023
Notional	R$ 5000
Designation rate | Number	5.7500
Fair value	R$ 503

FINANCIAL INSTRUMENTS AND RI_12

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 9) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Notional | R$	R$ 4590000
Hedges of net investment in foreign operations [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Exchange variation	(353,300)	[1]
Bond B R F S A B R F S B Z 4 [Member] | Hedges of net investment in foreign operations [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	Federal Foods LLC
Liabilities	USD
Maturity	3rd Qtr. 2026
Notional | R$	R$ 75673
Rate	3.7649
Exchange variation	(110,672)	[1]
Bond B R F S A B R F S B Z 4 One [Member] | Hedges of net investment in foreign operations [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	BRF Kuwait Food Management Company WLL
Liabilities	USD
Maturity	3rd Qtr. 2026
Notional | R$	R$ 108757
Rate	3.7649
Exchange variation	(140,614)	[1]
Bond B R F S A B R F S B Z 4 Two [Member] | Hedges of net investment in foreign operations [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	Al Khan Foodstuff LLC
Liabilities	USD
Maturity	3rd Qtr. 2026
Notional | R$	R$ 65570
Rate	3.7649
Exchange variation	(94,776)	[1]
Bond B R F S A B R F S B Z 4 Three [Member] | Hedges of net investment in foreign operations [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	BRF Foods GmbH
Liabilities	USD
Maturity	3rd Qtr. 2026
Notional | R$	R$ 90000
Rate	5.1629
Exchange variation	(4,932)	[1]
Bond B R F S A B R F S B Z 4 Four [Member] | Hedges of net investment in foreign operations [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	Al-Wafi Al-Takamol International for Foods Products
Liabilities	USD
Maturity	3rd Qtr. 2026
Notional | R$	R$ 40000
Rate	5.1629
Exchange variation	(2,306)	[1]
[1]Corresponds to the effective portion of the hedge result accumulated in Other Comprehensive Income.

FINANCIAL INSTRUMENTS AND RI_13

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 10) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Fair value | R$	R$ 112485
Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Notional	523,223
Fair value | R$	R$ 33217
Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Notional	438,842
Fair value | R$	R$ 6457
Fair value | R$	R$ 8976
Non Deliverable Forward Buy One [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean meal purchase - floating price
Index	Soybean meal - CBOT
Maturity	1st Qtr. 2023
Notional	32,999
Exercise rate	441.42	[1]
Fair value | R$	R$ 13379
Non Deliverable Forward Buy Two [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean meal purchase - floating price
Index	Soybean meal - CBOT
Maturity	2nd Qtr. 2023
Notional	20,000
Exercise rate	435.41	[1]
Fair value | R$	R$ 7566
Collar Buy [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean meal purchase - floating price
Index	Soybean meal - CBOT
Maturity	1st Qtr. 2023
Notional	35,999
Exercise rate	478.95	[1]
Fair value | R$	R$ 3647
Collar Buy One [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean meal purchase - floating price
Index	Soybean meal - CBOT
Maturity	2nd Qtr. 2023
Notional	33,992
Exercise rate	495.63	[1]
Fair value | R$	R$ 1172
Collar Buy Two [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - CBOT
Maturity	1st Qtr. 2023
Notional	113,077
Exercise rate	256.32	[1]
Fair value | R$	R$ 3643
Collar Buy Three [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - CBOT
Maturity	2nd Qtr. 2023
Notional	67,986
Exercise rate	261.09	[1]
Fair value | R$	R$ 1458
Corn Future Buy [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - B3
Maturity	1st Qtr. 2023
Notional	18,009
Exercise rate	1,514.07	[1]
Fair value | R$	R$ 83
Corn Future Buy One [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - B3
Maturity	2nd Qtr. 2023
Notional	2,700
Exercise rate	1,550	[1]
Fair value | R$	R$ 2
Collar Buy Four [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - B3
Maturity	1st Qtr. 2023
Notional	79,326
Exercise rate	1,674.15	[1]
Fair value | R$	R$ 414
Collar Buy Five [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - B3
Maturity	2nd Qtr. 2023
Notional	94,635
Exercise rate	1,650.76	[1]
Fair value | R$	R$ 229
Non Deliverable Forward Buy Three [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean oil purchase - floating price
Index	Soybean oil - CBOT
Maturity	1st Qtr. 2023
Notional	3,000
Exercise rate	1,353.20	[1]
Fair value | R$	R$ 928
Non Deliverable Forward Buy Four [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean oil purchase - floating price
Index	Soybean oil - CBOT
Maturity	2nd Qtr. 2023
Notional	5,000
Exercise rate	1,336.53	[1]
Fair value | R$	R$ 1800
Non Deliverable Forward Buy Five [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean oil purchase - floating price
Index	Soybean oil - CBOT
Maturity	3rd Qtr. 2023
Notional	5,997
Exercise rate	1,328.23	[1]
Fair value | R$	R$ 1428
Non Deliverable Forward Buy Six [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean oil purchase - floating price
Index	Soybean oil - CBOT
Maturity	4th Qtr. 2023
Notional	501
Exercise rate	1,360.69	[1]
Fair value | R$
Collar Buy Six [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean oil purchase - floating price
Index	Soybean oil - CBOT
Maturity	2nd Qtr. 2023
Notional	8,001
Exercise rate	1,410.96	[1]
Fair value | R$	R$ 1451
Collar Buy Seven [Member] | Cash flow hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean oil purchase - floating price
Index	Soybean oil - CBOT
Maturity	3rd Qtr. 2023
Notional	2,000
Exercise rate	1,410.85	[1]
Fair value | R$	R$ 253
Non Deliverable Forward Sell [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - fixed price
Index	Corn - CBOT
Maturity	2nd Qtr. 2023
Notional	80,660
Exercise rate	255.31	[2]
Fair value | R$	R$ 3849
Non Deliverable Forward Sell One [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - fixed price
Index	Corn - CBOT
Maturity	3rd Qtr. 2023
Notional	106,019
Exercise rate	244.26	[2]
Fair value | R$	R$ 1376
Non Deliverable Forward Sell Two [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - fixed price
Index	Corn - CBOT
Maturity	4th Qtr. 2023
Notional	6,658
Exercise rate	247.27	[2]
Fair value | R$	R$ 226
Non Deliverable Forward Sell Three [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - fixed price
Index	Corn - CBOT
Maturity	1st Qtr. 2024
Notional	17,999
Exercise rate	245.66	[2]
Fair value | R$	R$ 209
Non Deliverable Forward Sell Four [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - fixed price
Index	Corn - CBOT
Maturity	2nd Qtr. 2024
Notional	3,999
Exercise rate	246.88	[2]
Fair value | R$	R$ 45
Corn Future Sell [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - fixed price
Index	Corn - B3
Maturity	2nd Qtr. 2023
Notional	594
Exercise rate	1,583.55	[2]
Fair value | R$
Corn Future Sell One [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - fixed price
Index	Corn - B3
Maturity	3rd Qtr. 2023
Notional	212,922
Exercise rate	1,474.01	[2]
Fair value | R$	R$ 1618
Corn Future Sell Two [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - fixed price
Index	Corn - B3
Maturity	4th Qtr. 2023
Notional	9,990
Exercise rate	1,520.03	[2]
Fair value | R$	R$ 94
Non-deliverable forward [member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Maturity	2nd Qtr. 2023
Notional	18,372,000
Exercise rate	5.8861
Protection object	Cost in USD
Assets	BRL
Liabilities	USD
Fair value | R$	R$ 7435
Nondeliverable Forward [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Maturity	3rd Qtr. 2023
Notional	11,984,000
Exercise rate	5.6260
Protection object	Cost in USD
Assets	BRL
Liabilities	USD
Fair value | R$	R$ 1069
Nondeliverable Forward Two [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Maturity	4th Qtr. 2023
Notional	1,646,000
Exercise rate	5.5859
Protection object	Cost in USD
Assets	BRL
Liabilities	USD
Fair value | R$	R$ 40
Nondeliverable Forward Three [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Maturity	1st Qtr. 2024
Notional	4,422,000
Exercise rate	5.8015
Protection object	Cost in USD
Assets	BRL
Liabilities	USD
Fair value | R$	R$ 428
Nondeliverable Forward Four [Member] | Fair value hedges [member] | Commodity price risk [member]
IfrsStatementLineItems [Line Items]
Maturity	2nd Qtr. 2024
Notional	987,000
Exercise rate	5.8548
Protection object	Cost in USD
Assets	BRL
Liabilities	USD
Fair value | R$	R$ 84
[1]Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton.[2]Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton.

FINANCIAL INSTRUMENTS AND RI_14

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 11) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Net Revenue	R$ 53805028		R$ 48343305	R$ 39469700
Cost of Sales	45,672,376		38,650,772	30,505,478
Other Comprehensive Income	(2,636,867)		(53,449)	R$ 995898
Other Comprehensive Income	(1,353,758)		(1,812,726)
Cash flow hedges [member]
IfrsStatementLineItems [Line Items]
Net Revenue	53,805,028		48,343,305
Cash Flow Hedgesand Fair Value [Member]
IfrsStatementLineItems [Line Items]
Cost of Sales	(45,672,376)		(38,177,609)
Interests on loans and borrowings	(1,570,190)		(1,681,078)
Interest rate derivatives result	(281,453)		(33,084)
Interest rate derivatives result	474,052		(408,269)
Interest rate derivatives result	(899,953)
Foreign exchange derivatives result	(138,218)		157,573
Interest rate derivatives result	(2,415,762)		(1,964,858)
Other Comprehensive Income	506,245	[1]	(318,469)
Asset / (Liability) net	(126,019)		(223,949)
Other Comprehensive Income	(820,866)	[2]	(1,327,112)
Inventories	(18,853)		531,732
Cash Flow Hedgesand Fair Value [Member] | Designated Derivatives [Member]
IfrsStatementLineItems [Line Items]
Asset / (Liability) net	(123,707)		7,170
Cash Flow Hedgesand Fair Value [Member] | Not Designated Derivatives [Member]
IfrsStatementLineItems [Line Items]
Asset / (Liability) net	(2,312)		(231,119)
Cash Flow Hedgesand Fair Value [Member] | Derivative Instruments Current [Member]
IfrsStatementLineItems [Line Items]
Other Comprehensive Income	(26,637)		(111,538)
Other Comprehensive Income	81,073	[3]	107,710
Cash Flow Hedgesand Fair Value [Member] | Non Derivative Instruments Current [Member]
IfrsStatementLineItems [Line Items]
Other Comprehensive Income	(103,686)		(444,953)
Other Comprehensive Income	(548,639)		(444,953)
Cash Flow Hedgesand Fair Value [Member] | Non Derivative Instruments Non Current [Member]
IfrsStatementLineItems [Line Items]
Other Comprehensive Income	548,639		334,577
Other Comprehensive Income	(353,300)		(548,640)
Cash Flow Hedgesand Fair Value [Member] | Non Derivative Instruments Non Current 1 [Member]
IfrsStatementLineItems [Line Items]
Other Comprehensive Income	87,929		(96,555)
Other Comprehensive Income			(441,229)
Cash Flow Hedgesand Fair Value [Member] | Derivative Result [Member]
IfrsStatementLineItems [Line Items]
Inventories	(18,853)		531,732
Net Sales [Member] | Cash flow hedges [member]
IfrsStatementLineItems [Line Items]
Net Revenue	54,047,327		48,327,703
Derivatives Result [Member] | Cash flow hedges [member]
IfrsStatementLineItems [Line Items]
Net Revenue	202,655		15,602
Derivatives Result [Member] | Cash Flow Hedgesand Fair Value [Member]
IfrsStatementLineItems [Line Items]
Cost of Sales	(437,324)		(318,821)
Non Derivatives Result [Member] | Cash flow hedges [member]
IfrsStatementLineItems [Line Items]
Net Revenue	(444,954)
Cost Of Sales One [Member] | Cash Flow Hedgesand Fair Value [Member]
IfrsStatementLineItems [Line Items]
Cost of Sales	(45,235,052)		(37,858,788)
Foreign Exchange One [Member] | Cash flow hedges [member]
IfrsStatementLineItems [Line Items]
Net Revenue	53,805,028		48,343,305
Interest rate derivatives result	474,052		(408,269)
Interest rate derivatives result	(899,953)
Foreign exchange derivatives result	(138,218)		157,573
Interest rate derivatives result	(564,119)		(250,696)
Other Comprehensive Income	566,593	[1]	(250,909)
Asset / (Liability) net	44,339		(241,461)
Other Comprehensive Income	(864,264)	[2]	(1,430,858)
Foreign Exchange One [Member] | Cash flow hedges [member] | Designated Derivatives [Member]
IfrsStatementLineItems [Line Items]
Asset / (Liability) net	46,651		(10,342)
Foreign Exchange One [Member] | Cash flow hedges [member] | Not Designated Derivatives [Member]
IfrsStatementLineItems [Line Items]
Asset / (Liability) net	(2,312)		(231,119)
Foreign Exchange One [Member] | Cash flow hedges [member] | Derivative Instruments Current [Member]
IfrsStatementLineItems [Line Items]
Other Comprehensive Income	33,711		(43,978)
Other Comprehensive Income	37,675	[3]	3,964
Foreign Exchange One [Member] | Cash flow hedges [member] | Non Derivative Instruments Current [Member]
IfrsStatementLineItems [Line Items]
Other Comprehensive Income	(103,686)		(444,953)
Other Comprehensive Income	(548,639)		(444,953)
Foreign Exchange One [Member] | Cash flow hedges [member] | Non Derivative Instruments Non Current [Member]
IfrsStatementLineItems [Line Items]
Other Comprehensive Income	548,639		334,577
Other Comprehensive Income	(353,300)		(548,640)
Foreign Exchange One [Member] | Cash flow hedges [member] | Non Derivative Instruments Non Current 1 [Member]
IfrsStatementLineItems [Line Items]
Other Comprehensive Income	87,929		(96,555)
Other Comprehensive Income			(441,229)
Foreign Exchange One [Member] | Net Sales [Member] | Cash flow hedges [member]
IfrsStatementLineItems [Line Items]
Net Revenue	54,047,327		48,327,703
Foreign Exchange One [Member] | Derivatives Result [Member] | Cash flow hedges [member]
IfrsStatementLineItems [Line Items]
Net Revenue	202,655		15,602
Foreign Exchange One [Member] | Non Derivatives Result [Member] | Cash flow hedges [member]
IfrsStatementLineItems [Line Items]
Net Revenue	(444,954)
Commodities [Member] | Cash Flow Hedgesand Fair Value [Member]
IfrsStatementLineItems [Line Items]
Cost of Sales	(45,672,376)		(38,177,609)
Other Comprehensive Income	(60,348)	[1]	(67,560)
Asset / (Liability) net	26,760		47,620
Other Comprehensive Income	43,398	[2]	103,746
Inventories	(18,853)		531,732
Commodities [Member] | Cash Flow Hedgesand Fair Value [Member] | Designated Derivatives [Member]
IfrsStatementLineItems [Line Items]
Asset / (Liability) net	26,760		47,620
Commodities [Member] | Cash Flow Hedgesand Fair Value [Member] | Derivative Instruments Current [Member]
IfrsStatementLineItems [Line Items]
Other Comprehensive Income	(60,348)		(67,560)
Other Comprehensive Income	43,398	[3]	103,746
Commodities [Member] | Cash Flow Hedgesand Fair Value [Member] | Derivative Result [Member]
IfrsStatementLineItems [Line Items]
Inventories	(18,853)		531,732
Commodities [Member] | Derivatives Result [Member] | Cash Flow Hedgesand Fair Value [Member]
IfrsStatementLineItems [Line Items]
Cost of Sales	(437,324)		(318,821)
Commodities [Member] | Cost Of Sales One [Member] | Cash Flow Hedgesand Fair Value [Member]
IfrsStatementLineItems [Line Items]
Cost of Sales	(45,235,052)		(37,858,788)
Interest Rate [Member] | Cash Flow Hedgesand Fair Value [Member]
IfrsStatementLineItems [Line Items]
Interests on loans and borrowings	(1,570,190)		(1,681,078)
Interest rate derivatives result	(281,453)		(33,084)
Interest rate derivatives result	(1,851,643)		(1,714,162)
Asset / (Liability) net	(197,118)		(30,108)
Interest Rate [Member] | Cash Flow Hedgesand Fair Value [Member] | Designated Derivatives [Member]
IfrsStatementLineItems [Line Items]
Asset / (Liability) net	R$ 197118		R$ 30108
[1]All effects are presents gross of taxes.[2]All effects are presented gross of taxes.[3]Includes R$4,127 related to the time value of the commodity options contracts.

FINANCIAL INSTRUMENTS AND RI_15

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 12) - Cash flow hedges [member] R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Derivative instrument, Fair value | R$	R$ 548639	[1]
Currency risk [member] | Bond B R F S A B R F S B Z 395 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Hedged object	USD
Maturity	2nd Qtr. 2023
Notional	150,000
Designation rate	2.0387
Rate	5.6963
Derivative instrument, Fair value | R$	R$ 548639	[1]
[1]Average discontinuance rates.

FINANCIAL INSTRUMENTS AND RI_16

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 13) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets, Current	R$ 120865	R$ 134551
Derivative financial instruments assets, non current	10,283	10,804
Derivative financial instruments laibilities, Current	(82,468)	(327,443)
Derivative financial instruments laibilities, non current	(174,699)	(41,861)
Cash flow hedges [member] | Currency Risk 1 [Member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	131,148	145,355
Derivative financial instruments liabilities	(257,167)	(369,304)
Cash flow hedges [member] | Currency Risk 1 [Member] | Currency Derivatives [Member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	64,202	27,617
Derivative financial instruments liabilities	(17,551)	(37,959)
Cash flow hedges [member] | Currency Risk 1 [Member] | Commodities Derivatives [Member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	53,490	105,228
Derivative financial instruments liabilities	(26,730)	(57,608)
Cash flow hedges [member] | Currency Risk 1 [Member] | Interest Rate Derivatives [Member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	9,517	10,457
Derivative financial instruments liabilities	(206,635)	(40,565)
Cash flow hedges [member] | Currency Risk 1 [Member] | Not Designated Currencyderivatives [Member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	3,939	2,053
Derivative financial instruments liabilities	R$ 6251	R$ 233172

FINANCIAL INSTRUMENTS AND RI_17

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 14) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number
Scenario -50% [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 4487
Scenario -50% [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	210
Scenario -50% [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(119,358)
Scenario -50% [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	7,461
Scenario -50% [Member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(13,454)
Scenario -50% [Member] | Collar [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(6,802)
Scenario -50% [Member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(142,169)
Scenario -50% [Member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(122,349)
Scenario -50% [Member] | Cost Of Sales One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	31,589
Scenario -50% [Member] | Cost Of Sales One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	17,112
Scenario -50% [Member] | Cost Of Sales One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(4,447)
Scenario -50% [Member] | Cost Of Sales One [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(21,876)
Scenario -50% [Member] | N D F One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(13,648)
Scenario -50% [Member] | N D F One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(10,100)
Scenario -50% [Member] | N D F One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	27,258
Scenario -50% [Member] | Future 1 [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	151,686
Scenario -25% [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	4,452
Scenario -25% [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	210
Scenario -25% [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(51,384)
Scenario -25% [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	9,848
Scenario -25% [Member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(4,519)
Scenario -25% [Member] | Collar [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(3,296)
Scenario -25% [Member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(62,790)
Scenario -25% [Member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(55,057)
Scenario -25% [Member] | Cost Of Sales One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	15,795
Scenario -25% [Member] | Cost Of Sales One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	8,556
Scenario -25% [Member] | Cost Of Sales One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(2,223)
Scenario -25% [Member] | Cost Of Sales One [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(10,938)
Scenario -25% [Member] | N D F One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(6,824)
Scenario -25% [Member] | N D F One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(5,050)
Scenario -25% [Member] | N D F One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	13,629
Scenario -25% [Member] | Future 1 [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	75,843
Scenario -10% [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	3,012
Scenario -10% [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	228
Scenario -10% [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(11,363)
Scenario -10% [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	11,280
Scenario -10% [Member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(576)
Scenario -10% [Member] | Collar [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(1,174)
Scenario -10% [Member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(15,926)
Scenario -10% [Member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(14,682)
Scenario -10% [Member] | Cost Of Sales One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	6,318
Scenario -10% [Member] | Cost Of Sales One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	3,422
Scenario -10% [Member] | Cost Of Sales One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(889)
Scenario -10% [Member] | Cost Of Sales One [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(4,375)
Scenario -10% [Member] | N D F One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(2,730)
Scenario -10% [Member] | N D F One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(2,020)
Scenario -10% [Member] | N D F One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	5,452
Scenario -10% [Member] | Future 1 [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	30,337
Scenario +10% [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(1,728)
Scenario +10% [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(234)
Scenario +10% [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	5,775
Scenario +10% [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(18,560)
Scenario +10% [Member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	1,860
Scenario +10% [Member] | Collar [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	1,168
Scenario +10% [Member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	10,338
Scenario +10% [Member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	7,402
Scenario +10% [Member] | Cost Of Sales One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(6,318)
Scenario +10% [Member] | Cost Of Sales One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(3,422)
Scenario +10% [Member] | Cost Of Sales One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	889
Scenario +10% [Member] | Cost Of Sales One [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	4,375
Scenario +10% [Member] | N D F One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	2,730
Scenario +10% [Member] | N D F One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	2,020
Scenario +10% [Member] | N D F One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(5,452)
Scenario +10% [Member] | Future 1 [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(30,337)
Scenario +25% [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(1,728)
Scenario +25% [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(195)
Scenario +25% [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	46,138
Scenario +25% [Member] | N D F One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(17,461)
Scenario +25% [Member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	7,243
Scenario +25% [Member] | Collar [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	3,311
Scenario +25% [Member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	57,544
Scenario +25% [Member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	47,444
Scenario +25% [Member] | Cost Of Sales One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(15,795)
Scenario +25% [Member] | Cost Of Sales One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(8,556)
Scenario +25% [Member] | Cost Of Sales One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	2,223
Scenario +25% [Member] | Cost Of Sales One [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	10,938
Scenario +25% [Member] | N D F One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	6,824
Scenario +25% [Member] | N D F One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	5,050
Scenario +25% [Member] | N D F One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(13,629)
Scenario +25% [Member] | Future 1 [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(75,843)
Scenario +50% [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(1,727)
Scenario +50% [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(195)
Scenario +50% [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	114,113
Scenario +50% [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(15,074)
Scenario +50% [Member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	16,214
Scenario +50% [Member] | Collar [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	6,817
Scenario +50% [Member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	136,924
Scenario +50% [Member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	114,736
Scenario +50% [Member] | Cost Of Sales One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(31,589)
Scenario +50% [Member] | Cost Of Sales One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(17,112)
Scenario +50% [Member] | Cost Of Sales One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	4,447
Scenario +50% [Member] | Cost Of Sales One [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	21,876
Scenario +50% [Member] | N D F One [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	13,648
Scenario +50% [Member] | N D F One [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	10,100
Scenario +50% [Member] | N D F One [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(27,258)
Scenario +50% [Member] | Future 1 [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 151686
United States of America, Dollars
IfrsStatementLineItems [Line Items]
Base | Number	5.2177
United States of America, Dollars | Scenario -50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	2.6089
Monetary Assets and Liabilities	R$ 2088710
Derivative Instruments - Not designated	(1,720,265)
Net effect	368,445
Net effect on operating results	(10,675)
United States of America, Dollars | Scenario -50% [Member] | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(1,293,990)
United States of America, Dollars | Scenario -50% [Member] | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	772,220
United States of America, Dollars | Scenario -50% [Member] | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	511,095
United States of America, Dollars | Scenario -50% [Member] | Cost Of Sales One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(97,601)
United States of America, Dollars | Scenario -50% [Member] | N D F One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 97601
United States of America, Dollars | Scenario -25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	3.9133
Monetary Assets and Liabilities	R$ 1044355
Derivative Instruments - Not designated	(860,133)
Net effect	184,222
Net effect on operating results	(10,675)
United States of America, Dollars | Scenario -25% [Member] | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(646,995)
United States of America, Dollars | Scenario -25% [Member] | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	386,110
United States of America, Dollars | Scenario -25% [Member] | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	250,210
United States of America, Dollars | Scenario -25% [Member] | Cost Of Sales One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(48,801)
United States of America, Dollars | Scenario -25% [Member] | N D F One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 48801
United States of America, Dollars | Scenario -10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	4.6959
Monetary Assets and Liabilities	R$ 417742
Derivative Instruments - Not designated	(344,053)
Net effect	73,689
Net effect on operating results	(10,675)
United States of America, Dollars | Scenario -10% [Member] | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(258,798)
United States of America, Dollars | Scenario -10% [Member] | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	154,444
United States of America, Dollars | Scenario -10% [Member] | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	93,679
United States of America, Dollars | Scenario -10% [Member] | Cost Of Sales One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(19,520)
United States of America, Dollars | Scenario -10% [Member] | N D F One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 19520
United States of America, Dollars | Scenario +10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	5.7395
Monetary Assets and Liabilities	R$ 417742
Derivative Instruments - Not designated	344,053
Net effect	(73,689)
Net effect on operating results	70,077
United States of America, Dollars | Scenario +10% [Member] | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	258,798
United States of America, Dollars | Scenario +10% [Member] | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(154,444)
United States of America, Dollars | Scenario +10% [Member] | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(34,277)
United States of America, Dollars | Scenario +10% [Member] | Cost Of Sales One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	19,520
United States of America, Dollars | Scenario +10% [Member] | N D F One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 19520
United States of America, Dollars | Scenario +25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	6.5221
Monetary Assets and Liabilities	R$ 1044355
Derivative Instruments - Not designated	860,133
Net effect	(184,222)
Net effect on operating results	81,058
United States of America, Dollars | Scenario +25% [Member] | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	646,995
United States of America, Dollars | Scenario +25% [Member] | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(386,110)
United States of America, Dollars | Scenario +25% [Member] | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(179,827)
United States of America, Dollars | Scenario +25% [Member] | Cost Of Sales One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	48,801
United States of America, Dollars | Scenario +25% [Member] | N D F One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 48801
United States of America, Dollars | Scenario +50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	7.8266
Monetary Assets and Liabilities	R$ 2088710
Derivative Instruments - Not designated	1,720,265
Net effect	(368,445)
Net effect on operating results	81,058
United States of America, Dollars | Scenario +50% [Member] | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	1,293,990
United States of America, Dollars | Scenario +50% [Member] | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(772,220)
United States of America, Dollars | Scenario +50% [Member] | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(440,712)
United States of America, Dollars | Scenario +50% [Member] | Cost Of Sales One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	97,601
United States of America, Dollars | Scenario +50% [Member] | N D F One [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 97601
Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Base | Number	5.5694
Euro Member Countries, Euro | Scenario -50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	2.7847
Monetary Assets and Liabilities	R$ 266776
Derivative Instruments - Not designated	(245,054)
Net effect	R$ 21722
Euro Member Countries, Euro | Scenario -25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	4.1771
Monetary Assets and Liabilities	R$ 133388
Derivative Instruments - Not designated	(122,527)
Net effect	R$ 10861
Euro Member Countries, Euro | Scenario -10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	5.0125
Monetary Assets and Liabilities	R$ 53355
Derivative Instruments - Not designated	(49,011)
Net effect	R$ 4344
Euro Member Countries, Euro | Scenario +10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	6.1263
Monetary Assets and Liabilities	R$ 53355
Derivative Instruments - Not designated	49,011
Net effect	R$ 4344
Euro Member Countries, Euro | Scenario +25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	6.9618
Monetary Assets and Liabilities	R$ 133388
Derivative Instruments - Not designated	122,527
Net effect	R$ 10861
Euro Member Countries, Euro | Scenario +50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	8.3541
Monetary Assets and Liabilities	R$ 266776
Derivative Instruments - Not designated	245,054
Net effect	R$ 21722
Japan, Yen
IfrsStatementLineItems [Line Items]
Base | Number	0.0396
Japan, Yen | Scenario -50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0198
Monetary Assets and Liabilities	R$ 1634
Net effect	R$ 1634
Japan, Yen | Scenario -25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0297
Monetary Assets and Liabilities	R$ 817
Net effect	R$ 817
Japan, Yen | Scenario -10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0356
Monetary Assets and Liabilities	R$ 327
Net effect	R$ 327
Japan, Yen | Scenario +10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0435
Monetary Assets and Liabilities	R$ 327
Net effect	R$ 327
Japan, Yen | Scenario +25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0495
Monetary Assets and Liabilities	R$ 817
Net effect	R$ 817
Japan, Yen | Scenario +50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0594
Monetary Assets and Liabilities	R$ 1634
Net effect	R$ 1634
Turkey, New Lira
IfrsStatementLineItems [Line Items]
Base | Number	0.2788
Turkey, New Lira | Scenario -50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.1394
Monetary Assets and Liabilities	R$ 211822
Derivative Instruments - Not designated	104,354
Net effect	R$ 107468
Turkey, New Lira | Scenario -25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.2091
Monetary Assets and Liabilities	R$ 105911
Derivative Instruments - Not designated	52,177
Net effect	R$ 53734
Turkey, New Lira | Scenario -10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.2509
Monetary Assets and Liabilities	R$ 42364
Derivative Instruments - Not designated	20,871
Net effect	R$ 21493
Turkey, New Lira | Scenario +10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.3067
Monetary Assets and Liabilities	R$ 42364
Derivative Instruments - Not designated	(20,871)
Net effect	R$ 21493
Turkey, New Lira | Scenario +25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.3485
Monetary Assets and Liabilities	R$ 105911
Derivative Instruments - Not designated	(52,177)
Net effect	R$ 53734
Turkey, New Lira | Scenario +50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.4182
Monetary Assets and Liabilities	R$ 211822
Derivative Instruments - Not designated	(104,354)
Net effect	R$ 107468
Angola, Kwanza
IfrsStatementLineItems [Line Items]
Base | Number	0.0104
Angola, Kwanza | Scenario -50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0052
Monetary Assets and Liabilities	R$ 26862
Net effect	R$ 26862
Angola, Kwanza | Scenario -25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0078
Monetary Assets and Liabilities	R$ 13431
Net effect	R$ 13431
Angola, Kwanza | Scenario -10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0093
Monetary Assets and Liabilities	R$ 5372
Net effect	R$ 5372
Angola, Kwanza | Scenario +10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0114
Monetary Assets and Liabilities	R$ 5372
Net effect	R$ 5372
Angola, Kwanza | Scenario +25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0130
Monetary Assets and Liabilities	R$ 13431
Net effect	R$ 13431
Angola, Kwanza | Scenario +50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0156
Monetary Assets and Liabilities	R$ 26862
Net effect	R$ 26862
Chile, Pesos
IfrsStatementLineItems [Line Items]
Base | Number	0.0061
Chile, Pesos | Scenario -50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0031
Monetary Assets and Liabilities	R$ 128060
Net effect	R$ 128060
Chile, Pesos | Scenario -25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0046
Monetary Assets and Liabilities	R$ 64030
Net effect	R$ 64030
Chile, Pesos | Scenario -10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0055
Monetary Assets and Liabilities	R$ 25612
Net effect	R$ 25612
Chile, Pesos | Scenario +10% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0067
Monetary Assets and Liabilities	R$ 25612
Net effect	R$ 25612
Chile, Pesos | Scenario +25% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0077
Monetary Assets and Liabilities	R$ 64030
Net effect	R$ 64030
Chile, Pesos | Scenario +50% [Member]
IfrsStatementLineItems [Line Items]
Base | Number	0.0092
Monetary Assets and Liabilities	R$ 128060
Net effect	R$ 128060

FINANCIAL INSTRUMENTS AND RI_18

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 15) - BRL (R$) R$ in Thousands	Dec. 31, 2022		Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Financial liabilities at amortised cost	R$ 23900976		R$ 29596521
Financial liabilities, at fair value	(24,502,316)		(27,142,392)
Financial liabilities at fair value through profit or loss	(613,092)		2,440,791
Trade Accounts Payable [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities at amortised cost	(12,743,087)		(11,714,624)
Financial liabilities, at fair value	(12,743,087)		(11,714,624)
Supply Chain Finance [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities at amortised cost	(1,393,137)		(2,237,975)
Financial liabilities, at fair value	(1,393,137)		(2,237,975)
Loans And Financing [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities at amortised cost	(16,055,704)	[1]	(22,087,599)
Financial liabilities, at fair value	(23,517,000)	[1]	(25,456,030)
Derivatives Not Designated [Member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	3,939		2,053
Financial assets at fair value through profit or loss	3,939		2,053
Financial liabilities, at fair value	(6,251)		(233,172)
Financial liabilities at fair value through profit or loss	(6,251)		(233,172)
Loans And Financing [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities at fair value through profit or loss	(7,461,296)	[1]	(3,368,431)
Derivatives Designated As Hedge Accounting [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, at fair value	(250,916)	[2]	(136,132)	[3]
Financial liabilities at fair value through profit or loss	(250,916)	[2]	(136,132)	[3]
Cash And Bank Accounts [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	1,865,077
Financial assets, at fair value	1,865,077		2,193,508
Financial liabilities at amortised cost			2,193,508
Cash Equivalents 1 [Member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	6,265,852		5,335,312
Financial assets at fair value through profit or loss	6,265,852		5,335,312
Marketable Securities [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	379,145
Financial assets, at fair value	824,775		794,268
Financial assets at fair value through profit or loss	433,878		362,293
fair value through other comprehensive income equity instruments	11,752		13,338
Financial liabilities at amortised cost			418,637
fair value through other comprehensive income equity instruments	11,752		13,338
Restricted Cash [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	89,717
Financial assets, at fair value	89,717		24,964
Financial liabilities at amortised cost			24,964
Trade receivables [member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	3,918,570
Financial assets, at fair value	4,193,063		4,044,965
Financial assets at fair value through profit or loss	274,493		335,566
Financial liabilities at amortised cost			3,709,399
Other Receivables [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	38,443
Financial assets, at fair value	38,443		97,169
Financial liabilities at amortised cost			97,169
Derivatives Designated As Hedge Accounting [Member]
IfrsStatementLineItems [Line Items]
Financial assets, at fair value	127,209	[2]	143,302	[3]
Financial assets at fair value through profit or loss	R$ 127209	[2]	R$ 143302	[3]
[1]The part of the loans and borrowings that is object in a fair value hedge is classified as Fair value through profit and loss. The rest of the loans and borrowings balance is classified as amortized cost and those designated as cash flow or net investment hedge accounting instruments have their gains and losses also affecting Equity.[2]All derivatives are classified at fair value through profit and loss. Those designated as hedge accounting instruments have their gains and losses also affecting Equity and Inventories.[3]Mainly comprised of donations in Brazil, consultants and expenses with health and safety, which are not associated with the business segments.

FINANCIAL INSTRUMENTS AND RI_19

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 16) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	R$ 433878	R$ 362293
Financial assets at fair value through profit or loss	(613,092)	2,440,791
Financial assets and liabilities	(601,340)	2,454,129
Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets and liabilities	2,957,280	1,259,729
Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets and liabilities	(3,558,620)	1,194,400
Stocks [Member]
IfrsStatementLineItems [Line Items]
Financial assets measured at fair value through other comprehensive income	11,752	13,338
Stocks [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets measured at fair value through other comprehensive income	11,752	13,338
Savings Account And Overnight [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	12,720	701,386
Savings Account And Overnight [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	12,720	701,386
Term Deposits [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	2,495,438	179,071
Term Deposits [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	2,495,438	179,071
Bank deposit certificates [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	3,754,202
Bank deposit certificates [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	3,754,202	4,451,214
Financial Treasury Bills [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	364,543	324,771
Financial Treasury Bills [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	364,543	324,771
Investment funds [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	19,018	35,718
Investment funds [member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	19,018	35,718
Trade Accounts Receivable 1 [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	274,493	335,566
Trade Accounts Receivable 1 [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	274,493	335,566
Derivatives [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	131,148	145,355
Financial assets at fair value through profit or loss	(257,167)	(369,304)
Derivatives [member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	131,148	145,355
Financial assets at fair value through profit or loss	(257,167)	(369,304)
Other Titles [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	53,809	5,445
Other Titles [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	53,809	5,445
Exchange rate variation on other liabilities
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	(7,461,296)
Exchange rate variation on other liabilities | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	R$ 7461296	R$ 3368431

FINANCIAL INSTRUMENTS AND RI_20

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 17) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Financial liabilities	R$ 17842436	R$ 19754027
Financial liabilities, at fair value	(24,502,316)	(27,142,392)
Financial Liabilities At Fair Value One	R$ 15913626	(20,039,107)
B R Fbonds B R F S A B R F S B Z 4 [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2024
Financial liabilities	R$ 1525727	(1,653,847)
Financial liabilities, at fair value	R$ 1513221	(1,726,951)
B R Fbonds B R F S A B R F S B Z 3 [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2023
Financial liabilities	R$ 1185479	(1,303,821)
Financial liabilities, at fair value	R$ 1209990	(1,337,246)
B R Fbonds B R F S A B R F S B Z 478 [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2030
Financial liabilities	R$ 3119390	(3,914,280)
Financial liabilities, at fair value	R$ 2602599	(3,993,593)
B R Fbonds B R F S A B R F S B Z 534 [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2050
Financial liabilities	R$ 3463081	(4,423,083)
Financial liabilities, at fair value	R$ 2503033	(4,521,103)
B R Fbonds B R F S A B R F S B Z 5 [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2022
Financial liabilities		(396,802)
Financial liabilities, at fair value		(409,454)
B R Fbonds B R F S A B R F S B Z 2 [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2022
Financial liabilities		(1,072,454)
Financial liabilities, at fair value		(1,076,964)
Debentures [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2032
Financial liabilities	R$ 2571080	(823,946)
Financial liabilities, at fair value	R$ 2521309	(821,444)
Debentures One [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2030
Financial liabilities	R$ 2355427	(2,351,363)
Financial liabilities, at fair value	R$ 2319296	(2,382,298)
Debentures Two [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2031
Financial liabilities	R$ 1013639	(1,034,706)
Financial liabilities, at fair value	R$ 877103	(915,353)
B R F Gmb Hbonds B R F S A B R F S B Z 4 [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2026
Financial liabilities	R$ 2608613	(2,779,725)
Financial liabilities, at fair value	R$ 2367075	R$ 2854701

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Net Sales	R$ 53805028	R$ 48343305	R$ 39469700
Domestic [Member]
IfrsStatementLineItems [Line Items]
Net Sales	26,997,788	24,808,889	20,985,119
Domestic [Member] | In Natura [Member]
IfrsStatementLineItems [Line Items]
Net Sales	5,976,960	6,002,585	5,014,250
Domestic [Member] | Poultry [Member]
IfrsStatementLineItems [Line Items]
Net Sales	4,576,600	4,544,724	3,738,560
Domestic [Member] | Pork And Other [Member]
IfrsStatementLineItems [Line Items]
Net Sales	1,400,360	1,457,861	1,275,690
Domestic [Member] | Processed Foods [Member]
IfrsStatementLineItems [Line Items]
Net Sales	20,878,697	18,729,686	15,944,162
Domestic [Member] | Other Sales [Member]
IfrsStatementLineItems [Line Items]
Net Sales	142,131	76,618	26,707
International [Member]
IfrsStatementLineItems [Line Items]
Net Sales	24,103,135	21,514,704	17,240,194
International [Member] | In Natura [Member]
IfrsStatementLineItems [Line Items]
Net Sales	20,044,710	18,212,688	14,570,620
International [Member] | Poultry [Member]
IfrsStatementLineItems [Line Items]
Net Sales	18,110,329	15,818,512	12,246,499
International [Member] | Pork And Other [Member]
IfrsStatementLineItems [Line Items]
Net Sales	1,934,381	2,394,176	2,324,121
International [Member] | Processed Foods [Member]
IfrsStatementLineItems [Line Items]
Net Sales	3,679,233	2,955,431	2,366,204
International [Member] | Other Sales [Member]
IfrsStatementLineItems [Line Items]
Net Sales	379,192	346,585	303,370
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Net Sales	R$ 2704105	R$ 2019712	R$ 1244387

SEGMENT INFORMATION (Details 1)

SEGMENT INFORMATION (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Total	R$ 136289	R$ 3009787	R$ 3051229
Corporate 1 [Member]
IfrsStatementLineItems [Line Items]
Total	(627,874)	90,405	(327,366)
Sub Total [Member]
IfrsStatementLineItems [Line Items]
Total	491,585	2,919,382	3,378,595
Domestic [Member]
IfrsStatementLineItems [Line Items]
Total	(352,138)	1,583,899	2,081,150
International [Member]
IfrsStatementLineItems [Line Items]
Total	403,661	942,006	1,100,212
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Total	R$ 440062	R$ 393477	R$ 197233

SEGMENT INFORMATION (Details 2)

SEGMENT INFORMATION (Details 2) - Corporate 1 [Member] - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Total		R$ 627874	R$ 90405	R$ 327366
Investigations Involving The Company [Member]
IfrsStatementLineItems [Line Items]
Total		(588,774)	(9,003)	(28,004)
Reversal Provision For Tax And Civil Contingencies [Member]
IfrsStatementLineItems [Line Items]
Total		(50,397)	30,587	(109,088)
Expenses C O V I D 19 [Member]
IfrsStatementLineItems [Line Items]
Total	[1]	(1,224)	(74,482)	(81,562)
Gain Losses With Demobilization [Member]
IfrsStatementLineItems [Line Items]
Total		1,398	(6,814)	(16,494)
Results With Sale And Disposal Of Fixed Assets [Member]
IfrsStatementLineItems [Line Items]
Total		3,582	65,884	(28,178)
Result In The Sale Of Investment [Member]
IfrsStatementLineItems [Line Items]
Total			76,148	(62,006)
Arbitration Reversal [Member]
IfrsStatementLineItems [Line Items]
Total				14,520
Results With Disposal Of Businesses [Member]
IfrsStatementLineItems [Line Items]
Total				(29,471)
Others [Member]
IfrsStatementLineItems [Line Items]
Total		R$ 7541	R$ 8085	R$ 12917
[1]Mainly comprised of donations in Brazil, consultants and expenses with health and safety, which are not associated with the business segments.

SEGMENT INFORMATION (Details 3)

SEGMENT INFORMATION (Details 3) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Goodwill	R$ 3474103	R$ 3425183
Trademarks	1,881,199	1,733,335
Total	5,355,302	5,158,518
Domestic [Member]
IfrsStatementLineItems [Line Items]
Goodwill	1,151,498	1,151,498
Trademarks	982,478	982,478
Total	2,133,976	2,133,976
International [Member]
IfrsStatementLineItems [Line Items]
Goodwill	1,865,390	1,813,986
Trademarks	423,846	275,982
Total	2,289,236	2,089,968
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Goodwill	457,215	459,699
Trademarks	474,875	474,875
Total	R$ 932090	R$ 934574

NET SALES (Details)

NET SALES (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Gross sales	R$ 61884991	R$ 55979819	R$ 45910424
Sales deductions	(8,079,963)	(7,636,514)	(6,440,724)
NET SALES	53,805,028	48,343,305	39,469,700
Domestic [Member]
IfrsStatementLineItems [Line Items]
Gross sales	33,325,565	30,700,510	26,017,981
Sales deductions	(6,327,777)	(5,891,621)	(5,032,862)
NET SALES	26,997,788	24,808,889	20,985,119
International [Member]
IfrsStatementLineItems [Line Items]
Gross sales	25,253,452	22,959,318	18,514,099
Sales deductions	(1,150,317)	(1,444,614)	(1,273,905)
NET SALES	24,103,135	21,514,704	17,240,194
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Gross sales	3,305,974	2,319,991	1,378,344
Sales deductions	(601,869)	(300,279)	(133,957)
NET SALES	R$ 2704105	R$ 2019712	R$ 1244387

OTHER OPERATING INCOME (EXPEN_3

OTHER OPERATING INCOME (EXPENSES), NET (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other Operating Income Expenses Net
Recovery of expenses (1)	[1]	R$ 128895	R$ 135662	R$ 408161
Provision reversal		1,462	1,143	73,361
Scrap sales		16,226	12,763	12,204
Provision for civil and tax risks		(102,539)	33,311	(68,295)
Other employees benefits		(19,519)	(52,521)	(27,741)
Insurance claims costs		(22,366)	(35,102)	(8,762)
Gains (losses) on the disposal of non-financial assets		(3,985)	141,211	(40,220)
Demobilization expenses		1,398	(6,814)	(19,988)
Expenses with investigations (2)	[2]	(588,774)	(9,003)
Expected credit losses in other receivables		102	(579)	(989)
Impairment of investments				(62,090)
Other		43,830	(8,808)	(32,318)
Other operating income (expenses), net		R$ 545270	R$ 211263	R$ 233323
[1]Includes recovery of PIS, COFINS and ICMS taxes on inputs, INSS and other in the amount of R$47,661 for year ended December 31, 2022 (R$62,439 for the year ended December 31, 2021), (R$295,593 of recovery of PIS and COFINS taxes on inputs for the year ended December 31, 2020).[2]As mentioned in note 1.3.

FINANCIAL INCOME (EXPENSES), _3

FINANCIAL INCOME (EXPENSES), NET (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial income
Interest on cash and cash equivalents		R$ 309162	R$ 118393	R$ 87694
Income with marketable securities		126,106	79,425	59,970
Fair value through other comprehensive income				1,295
Fair value through profit and loss		70,939	45,093	40,119
Amortized cost		55,167	34,332	18,556
Interest on recoverable taxes	[1]	307,313	289,772	205,066
Interest on other assets		35,467	45,959	58,623
Financial income on other assets and liabilities		304,887	4,187	9,404
Financial income		1,082,935	537,736	420,757
Financial expenses
Interests on loans and borrowings		(1,851,643)	(1,635,604)	(1,524,154)
Interest on contingencies		(138,433)	(239,174)	(42,641)
Interest on leases		(220,406)	(226,444)	(207,598)
Interest on actuarial liabilities		(47,385)	(46,741)	(33,549)
Discount on assignment of credits		(158,469)	(80,192)	(60,789)
Bank expenses		(91,313)	(85,157)	(57,729)
Taxes on financial income		(26,245)	(27,755)	(65,851)
Put/Call Options Result - Business Combinations			(278,618)	579,946
Adjustment to present value		(976,104)	(634,047)	(418,234)
Other financial expenses		(75,767)	(77,883)	(58,855)
Financial expenses		(3,585,765)	(3,331,615)	(1,889,454)
Exchange rate variation on monetary assets and liabilities		474,052	(407,472)	(1,179,236)
Derivative results		(1,038,171)	157,573	948,938
Net Monetary Gains or Losses		398,194	(797)
Monetary, exchange and derivative results, net		(165,925)	(250,696)	(230,298)
Financial income (expenses), net		R$ 2668755	R$ 3044575	R$ 1698995
[1]For the year ended December 31, 2021, includes the effects of the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from SHB, Batávia and UP! Alimentos Ltda. in the amount of R$50,617. For the year ended December 31, 2020, includes the effects of the final decision related to the exclusion of ICMS from the PIS and COFINS calculation basis from Eleva in the amount of R$58,979.

STATEMENT OF INCOME BY NATURE_2

STATEMENT OF INCOME BY NATURE (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Costs of sales
Raw materials and supplies (2)	[1]	R$ 34930469	R$ 29279943	R$ 21991557
Salaries and employees benefits (3)	[2]	4,690,868	4,280,574	4,181,001
Depreciation		2,319,631	2,080,306	1,873,422
Amortization		185,852	150,514	123,270
Other		3,545,556	2,859,435	2,336,228
Cost of sales		45,672,376	38,650,772	30,505,478
Sales expenses
Indirect and direct logistics expenses		3,415,266	2,698,526	2,159,797
Marketing		801,194	718,151	632,870
Salaries and employees benefits (3)	[2]	1,548,788	1,480,314	1,528,659
Depreciation		341,009	345,624	217,732
Amortization		68,317	94,332	91,683
Other		892,574	721,303	670,580
Sales expenses		7,067,148	6,058,250	5,301,321
Administrative expenses
Salaries and employees benefits (3)	[2]	319,187	395,892	402,335
Fees		46,602	68,378	67,192
Depreciation		33,896	35,193	47,682
Amortization		43,000	40,385	40,589
Other (4)	[3]	202,142	283,112	275,060
Administrative expenses		R$ 644827	R$ 822960	R$ 832858
[1]Includes recoveries of ICMS, PIS and COFINS taxes on inputs, INSS credits and export credits in the amount of R$90,865 for the year ended December 31, 2022 (R$62,910 for the year ended December 31, 2021), (null for the year ended December 31, 2020).[2]Includes expenses on restructuring in the amount of: (i) R$14,820 in the cost of sales, (ii) R$20,139 in the selling expenses and (iii) R$10,264 in the administrative expenses (null for the year ended December 31, 2021 and for the year ended December 31, 2020).[3]Includes expenses with mergers and acquisitions in the amount of R$7,172 for the year ended December 31, 2022 (R$29,386 for the year ended December 31, 2021), (null for the year ended December 31, 2020).

STATEMENT OF INCOME BY NATURE_3

STATEMENT OF INCOME BY NATURE (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Of Income By Nature
Incurred in expenses	R$ 33389	R$ 42010

RELATED PARTIES (Details)

RELATED PARTIES (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reserve Quantities [Line Items]
Accounts receivable	R$ 32355	R$ 19376
Trade account payable	(27,012)	(36,082)
Sales	177,180	132,374
Purchases	(573,544)	(329,049)
Marfrig Global Foods [Member]
Reserve Quantities [Line Items]
Accounts receivable	11,251	9,252
Trade account payable	(26,970)	(36,058)
Sales	76,553	89,311
Purchases	(572,357)	(328,956)
Marfrig Chile [Member]
Reserve Quantities [Line Items]
Accounts receivable	2,258	1,434
Trade account payable	(42)	(24)
Sales	15,273	4,866
Purchases	(1,187)	(93)
Quick Foods [Member]
Reserve Quantities [Line Items]
Accounts receivable	18,531	8,690
Sales	84,875	38,058
Marfrig Alimentos S A [Member]
Reserve Quantities [Line Items]
Accounts receivable	98
Sales	242	R$ 139
Pampeano Alimentos S A [Member]
Reserve Quantities [Line Items]
Accounts receivable	217
Sales	R$ 237

RELATED PARTIES (Details 1)

RELATED PARTIES (Details 1) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Parties
Salary and profit sharing		R$ 35547	R$ 61088	R$ 67814
Short-term benefits (1)	[1]	1,263	1,149	2,777
Private pension		834	1,189	1,323
Termination benefits		1,237	2,118	8,417
Share-based payment		27,210	29,198	17,397
Total remuneration and benefits paid to professionals		R$ 66091	R$ 94742	R$ 97728
[1]Comprises: medical assistance, educational expenses and others.

RELATED PARTIES (Details Narrat

RELATED PARTIES (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Parties
Cash	R$ 2156987	R$ 2327576
Lease payments	22,241	20,647
Management remuneration - non-statutory	R$ 18072	R$ 29526

GOVERNMENT GRANTS (Details Narr

GOVERNMENT GRANTS (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Government Grants
Government grants totaled	R$ 337980	R$ 147463	R$ 153762

COMMITMENTS (Details)

COMMITMENTS (Details) R$ in Thousands	Dec. 31, 2022 BRL (R$)
Commitments
Current	R$ 6152570
Non-current	2,257,101
2024	971,287
2025	440,474
2026	297,303
2027	300,972
2028 onwards	247,065
Total	R$ 8409671

INSURANCE COVERAGE (Details)

INSURANCE COVERAGE (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
Operational Risks [member]
IfrsStatementLineItems [Line Items]
Coverage	Coverage against damage to buildings, facilities, inventory, machinery and equipment, loss of profits.
Amount of coverage	R$ 3185640
Transport Of Goods [Member]
IfrsStatementLineItems [Line Items]
Coverage	Coverage of goods in transit and in inventories.
Amount of coverage	R$ 788279
Civil Responsibility [member]
IfrsStatementLineItems [Line Items]
Coverage	Third party complaints.
Amount of coverage	R$ 417416

TRANSACTIONS THAT DO NOT INVO_2

TRANSACTIONS THAT DO NOT INVOLVE CASH (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Capitalized interest	R$ 93261	R$ 57001
Addition of lease	461,786	(55,863)
Right-of-use assets [member]
IfrsStatementLineItems [Line Items]
Addition of lease	R$ 1178709	R$ 686764