EMBRAER S.A. (ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory)


	12.31.2017
	Land		Buildings and improvements			Installations			Machinery and equipment			Furniture and fixtures			Vehicles			Aircraft (i)			Computers and peripherals			Tooling			Other assets			Exchange pool program assets			Construction in progress			Total
Cost
At December 31, 2016		11.0		657.1			156.1			909.8			74.1			16.8			316.7			179.3			587.8			29.4			669.7			116.4			3,724.2
Additions		—		4.1			—			40.3			3.6			0.4			14.4			11.4			30.8			8.6			43.6			80.5			237.7
Disposals		—		(8.1	)		—			(10.1	)		(1.9	)		(0.7	)		(8.1	)		(0.8	)		(1.0	)		—			(33.5	)		(1.1	)		(65.3	)
Impairment(ii)		—		—			—			(2.2	)		—			—			(25.8	)		—			(2.1	)		—			—			—			(30.1	)
Reclassifications*		—		85.5			4.8			22.5			(1.4	)		0.5			(104.0	)		(0.7	)		5.1			(12.0	)		(22.2	)		(142.0	)		(163.9	)
Interest on capitalized assets		—		—			—			—			—			—			—			—			—			—			—			22.1			22.1
Translation adjustments		—		3.2			0.5			11.5			0.5			0.5			—			1.1			0.3			—			14.9			0.6			33.1

At December 31, 2017		11.0		741.8			161.4			971.8			74.9			17.5			193.2			190.3			620.9			26.0			672.5			76.5			3,757.8

Accumulated depreciation
At December 31, 2016		—		(191.3	)		(101.4	)		(445.1	)		(40.0	)		(12.7	)		(153.9	)		(136.2	)		(278.9	)		(9.4	)		(201.1	)		—			(1,570.0	)
Depreciation		—		(21.3	)		(3.0	)		(60.3	)		(4.0	)		(1.2	)		(25.6	)		(12.1	)		(50.8	)		(0.2	)		(18.0	)		—			(196.5	)
Disposals		—		4.1			—			7.5			1.0			0.6			6.9			0.6			0.3			—			8.8			—			29.8
Reclassifications*		—		0.6			0.4			—			—			0.3			91.3			—			—			(0.3	)		—			—			92.3
Translation adjustments		—		(1.0	)		(0.1	)		(8.7	)		(0.4	)		(0.4	)		—			(0.7	)		(0.3	)		—			3.1			—			(8.5	)

At December 31, 2017		—		(208.9	)		(104.1	)		(506.6	)		(43.4	)		(13.4	)		(81.3	)		(148.4	)		(329.7	)		(9.9	)		(207.2	)		—			(1,652.9	)

Net
At December 31, 2016		11.0		465.8			54.7			464.7			34.1			4.1			162.8			43.1			308.9			20.0			468.6			116.4			2,154.2
At December 31, 2017		11.0		532.9			57.3			465.2			31.5			4.1			111.9			41.9			291.2			16.1			465.3			76.5			2,104.9

	12.31.2016
	Land		Buildings and improvements			Installations			Machinery and equipment			Furniture and fixtures			Vehicles			Aircraft (i)			Computers and peripherals			Tooling			Other assets			Exchange pool program assets			Construction in progress			Total
Cost
At December 31, 2015		11.0		616.5			151.8			853.3			70.5			17.0			323.5			163.2			533.5			22.8			622.6			75.8			3,461.5
Additions		—		0.6			—			54.8			4.0			0.7			137.4			17.3			54.6			8.6			65.5			91.7			435.2
Disposals		—		(9.3	)		(0.2	)		(7.6	)		(2.3	)		(0.9	)		(17.8	)		(3.0	)		(0.9	)		—			(15.1	)		(7.1	)		(64.2	)
Impairment		—		—			—			—			—			—			(27.0	)		—			—			—			—			—			(27.0	)
Impairment (iii)		—		—			—			—			—			—			(64.9	)		—			—			—			—			—			(64.9	)
Reclassifications*		—		49.9			4.4			10.2			1.9			0.2			(34.7	)		1.7			0.9			(2.0	)		1.2			(59.8	)		(26.1	)
Interest on capitalized assets		—		—			—			—			—			—			—			—			—			—			—			16.1			16.1
Translation adjustments		—		(0.6	)		0.1			(0.9	)		—			(0.2	)		0.2			0.1			(0.3	)		—			(4.5	)		(0.3	)		(6.4	)

At December 31, 2016		11.0		657.1			156.1			909.8			74.1			16.8			316.7			179.3			587.8			29.4			669.7			116.4			3,724.2

Accumulated depreciation
At December 31, 2015		—		(180.8	)		(97.2	)		(389.5	)		(37.9	)		(12.5	)		(156.4	)		(128.7	)		(233.4	)		(9.4	)		(188.3	)		—			(1,434.1	)
Depreciation		—		(20.0	)		(4.2	)		(62.7	)		(4.1	)		(1.1	)		(25.4	)		(10.4	)		(44.7	)		—			(21.9	)		—			(194.5	)
Disposals		—		9.2			—			4.9			1.9			0.8			15.5			2.9			0.5			—			6.0			—			41.7
Reclassifications*		—		—			—			1.8			—			—			8.6			(0.1	)		(1.6	)		—			—			—			8.7
Translation adjustments		—		0.3			—			0.4			0.1			0.1			3.8			0.1			0.3			—			3.1			—			8.2

At December 31, 2016		—		(191.3	)		(101.4	)		(445.1	)		(40.0	)		(12.7	)		(153.9	)		(136.2	)		(278.9	)		(9.4	)		(201.1	)		—			(1,570.0	)

Net
At December 31, 2015		11.0		435.7			54.6			463.8			32.6			4.5			167.1			34.5			300.1			13.4			434.3			75.8			2,027.4
At December 31, 2016		11.0		465.8			54.7			464.7			34.1			4.1			162.8			43.1			308.9			20.0			468.6			116.4			2,154.2
Cost
At December 31, 2014		11.0		577.6			145.3			741.3			65.7			16.0			521.3			163.0			420.0			34.4			586.3			129.9			3,411.8
Additions		—		1.6			—			65.1			2.5			0.8			23.6			13.0			81.7			9.9			71.6			71.7			341.5
Disposals		—		(0.1	)		(0.1	)		(5.5	)		(0.5	)		(0.4	)		(158.6	)		(2.2	)		(1.9	)		—			(13.7	)		(2.2	)		(185.2	)
Impairment		—		—			—			—			—			—			(11.6	)		—			—			—			—			—			(11.6	)
Reclassifications*		—		40.6			7.1			66.5			3.5			1.0			(50.7	)		(9.0	)		33.9			(21.3	)		(6.1	)		(122.3	)		(56.8	)
Translation adjustments		—		(3.2	)		(0.5	)		(14.1	)		(0.7	)		(0.4	)		(0.5	)		(1.6	)		(0.2	)		(0.2	)		(15.5	)		(1.3	)		(38.2	)

At December 31, 2015		11.0		616.5			151.8			853.3			70.5			17.0			323.5			163.2			533.5			22.8			622.6			75.8			3,461.5

Accumulated depreciation
At December 31, 2014		—		(165.3	)		(93.9	)		(352.0	)		(34.6	)		(11.8	)		(217.6	)		(119.5	)		(207.8	)		(9.4	)		(174.1	)		—			(1,386.0	)
Depreciation		—		(15.9	)		(4.0	)		(49.9	)		(4.0	)		(1.1	)		(31.9	)		(11.5	)		(26.2	)		—			(17.4	)		—			(161.9	)
Disposals		—		—			—			0.8			0.3			—			75.1			1.4			0.4			—			5.9			—			83.9
Reclassifications*		—		(0.5	)		0.5			—			—			—			17.7			—			—			—			—			—			17.7
Translation adjustments		—		0.9			0.2			11.6			0.4			0.4			0.3			0.9			0.2			—			(2.7	)		—			12.2

At December 31, 2015		—		(180.8	)		(97.2	)		(389.5	)		(37.9	)		(12.5	)		(156.4	)		(128.7	)		(233.4	)		(9.4	)		(188.3	)		—			(1,434.1	)

Net
At December 31, 2014		11.0		412.3			51.4			389.3			31.1			4.2			303.7			43.5			212.2			25.0			412.2			129.9			2,025.8
At December 31, 2015		11.0		435.7			54.6			463.8			32.6			4.5			167.1			34.5			300.1			13.4			434.3			75.8			2,027.4

*	Non-cash transactions. On “Aircraft” and “Exchange pool program assets” classes the amount refers to aircraft and items transferred to the inventory. In September 2017, 17 ERJ 145 aircraft were transferred to inventory in order to be disassembled and sold as parts (part-out procedures).

(i)	The aircraft are used for testing, shuttle and operating leases and are adjusted to fair value, if applicable. The following aircraft are held:

•

December 31, 2017: nine ERJ 135, 26 ERJ 145, four EMBRAER 170, one EMBRAER 190, one EMBRAER 120, one Legacy 450, one Legacy 500, one Phenom 300, one 690B, and;

•

December 31, 2016: 23 ERJ 135, 28 ERJ 145, six EMBRAER 170, three EMBRAER 190, one EMBRAER 120, one 690B, and.

(ii)	Impairment losses for the Legacy 650 CGU and Monitoring, Sensoring and Radars CGU (Note 18).

(iii)

Because of the Chapter 11 filing by Republic Airways Holdings (Note 25), the Company has received certain aircraft as part of the negotiation of the financial guarantees existent at that date.. The Company initially recognized these aircraft based on the contractual amount and subsequently recognized impairment losses to adjust the initial cost to the recoverable value.

EMBRAER S.A. | CIK:0001355444 |

ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory