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EMPLOYEE BENEFITS (Tables) | 12 Months Ended
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Dec. 31, 2022
Employee Benefits |
Schedule of net liability for defined benefit plans |
Schedule of net liability for defined benefit plans |  |  |
| 2022 | 2021 | 2020
Present value of funded obligations | (5,476.5) | (7,354.3) | (7,582.0)
Fair value of plan assets | 4,543.3 | 5,638.0 | 5,533.3
Present value of net obligations | (933.2) | (1,716.3) | (2,048.7)
Present value of unfunded obligations | (921.0) | (1,165.4) | (1,195.6)
Present value of net obligations | (1,854.2) | (2,881.7) | (3,244.3)
Asset ceiling | (163.3) | (180.1) | (160.5)
Net liabilities | (2,017.5) | (3,061.8) | (3,404.8)
Other long term employee benefits | (87.1) | (104.3) | (105.5)
Total employee benefits | (2,104.6) | (3,166.1) | (3,510.3)
Employee benefits amount in the balance sheet |
Liabilities | (2,161.2) | (3,194.0) | (3,543.9)
Assets | 56.6 | 27.9 | 33.6
Net liabilities | (2,104.6) | (3,166.1) | (3,510.3)
Schedule of defined benefit obligations |
Schedule of defined benefit obligations |  |  |
| 2022 | 2021 | 2020
Defined benefit obligation at January 1 | (8,519.7) | (8,777.6) | (6,845.0)
Service costs | (47.0) | (58.0) | (51.4)
Interest costs | (353.2) | (324.3) | (339.4)
Gains and (losses) on settlements or reductions in benefits | 3.8 | 3.6 | 44.1
Contributions by plan participants | (5.6) | (6.9) | (6.1)
Actuarial gains and (losses) - geographical assumptions | - | 52.3 | 54.5
Actuarial gains and (losses) - financial assumptions | 1,333.6 | 726.8 | (443.6)
Experience adjustments | (171.5) | (213.0) | (180.9)
Reclassifications | - | (1.0) | -
Effect of exchange rate fluctuations | 787.7 | (495.3) | (1,531.7)
Benefits paid | 574.4 | 573.7 | 521.9
Defined benefit obligation at December, 31 | (6,397.5) | (8,519.7) | (8,777.6)
Schedule of changes in the fair value of plan assets |
Schedule of changes in the fair value of plan assets |  |  |
| 2022 | 2021 | 2020
Fair value of plan assets at January 1 | 5,638.0 | 5,533.3 | 4,582.4
Interest income | 262.1 | 223.9 | 245.2
Administrative costs | (5.2) | (5.8) | (5.2)
Expected return, excluding interest income | (614.6) | (148.3) | 89.4
Contributions by employer | 316.0 | 342.0 | 306.8
Contributions by plan participants | 5.8 | 7.1 | 6.3
Exchange differences | (482.6) | 263.1 | 812.1
Transfers | - | - | 20.0
Curtailments, settlements and other | (1.8) | (3.6) | (1.8)
Benefits paid, excluding administrative costs | (574.4) | (573.7) | (521.9)
Fair value of plan assets at December, 31 | 4,543.3 | 5,638.0 | 5,533.3
Schedule of asset ceiling |
Schedule of asset ceiling |  |  |
| 2022 | 2021 | 2020
Asset ceiling impact at January 1 | 27.9 | 33.6 | 56.2
Interest income/(expenses) | - | 1.3 | 12.2
Change in asset ceiling excluding amounts included in interest income/(expenses) | 30.2 | (9.0) | (48.9)
Effects of exchange rate fluctuations | (1.5) | 2.0 | 14.1
Asset ceiling impact at December 31 | 56.6 | 27.9 | 33.6
Schedule of defined benefit plans recognized in the income statement |
Schedule of defined benefit plans recognized in the income statement |  |  |
| 2022 | 2021 | 2020
Current service costs | (47.0) | (58.0) | (51.4)
Administrative costs | (5.2) | (5.8) | (5.2)
(Gains) losses on settlement and curtailment | 2.2 | 1.2 | 42.6
Income from operations | (50.0) | (62.6) | (14.0)
Financial costs | (107.8) | (115.6) | (117.2)
Total employee benefit expenses | (157.8) | (178.2) | (131.2)
Schedule of employee benefit revenue |
Schedule of employee benefit revenue |  |  |
| 2022 | 2021 | 2020
Other operating income/(expenses), net | (0.1) | (0.2) | -
Cost of sales | (26.4) | (33.0) | (28.9)
Sales and marketing expenses | (9.4) | (11.7) | (9.9)
Administrative income/(expenses) | (14.1) | (17.7) | 24.8
Financial expense | (107.8) | (115.6) | (117.2)
| (157.8) | (178.2) | (131.2)
Schedule of assumptions |
Schedule of assumptions |  |  |
| 2022 (i) | 2021 (i) | 2020 (i)
Discount rate | 5.1% to 11.0% | 2.9% to 10.0% | 2.4% to 10.0%
Inflation | 2.0% to 3.5% | 2.0% to 3.5% | 2.0% to 3.5%
Future salary increases | 1.0% to 7.1% | 1.0% to 7.1% | 1.0% to 7.1%
Future pension increases | 2.7% to 3.8% | 2.5% to 3.8% | 2.0% to 3.8%
Medical cost trend rate | 6.4% to 7.1% p.a. reducing to 7.1% | 4.2% to 6.9% p.a. reducing to 6.9% | 4.5% to 6.9% p.a. reducing to 6.9%
Dental claims trend rate | 3.5% | 3.3% | 3.3%
Life expectancy for an over 65 years old male | 84 to 87 | 85 to 87 | 84 to 87
Life expectancy for an over 65 years old female | 86 to 89 | 87 to 89 | 86 to 89
(i) | Includes assumptions in Brazil, Central America and Caribbean, Latin America - South and Canada.
Schedule of weighted principal assumptions |
Schedule of weighted principal assumptions |  |  |  |  |  |  |  |  |
In millions of Brazilian Reais |  | 2022 |  | 2021 |  | 2020
| Change in assumption | Increase in assumption | Decrease in assumption | Increase in assumption | Decrease in assumption | Increase in assumption | Decrease in assumption
Medical cost trend rate | 100 bases points | (94.3) | 81.8 |  | (114.7) | 98.6 |  | (139.4) | 118.6
Discount rate | 50 bases points | 307.9 | (328.0) |  | 442.0 | (470.3) |  | 461.0 | (492.6)
Future salary increase | 50 bases points | (17.6) | 16.5 |  | (19.8) | 18.6 |  | (24.3) | 23.3
Longevity | 1 One year | (221.5) | 213.5 |  | (287.6) | 279.5 |  | (295.6) | 287.1
Schedule of plans assets |
Schedule of plans assets |  |  |  |  |  |  |  |  |  |  |
| 2022 |  | 2021 |  | 2020
| Rated | Unrated | Total |  | Rated | Unrated | Total |  | Rated | Unrated | Total
Government bonds | 43% | - | 43% |  | 43% | - | 43% |  | 52% | - | 52%
Corporate bonds | 10% | - | 10% |  | 10% | - | 10% |  | 6% | - | 6%
Equity instruments | 15% | - | 15% |  | 15% | - | 15% |  | 6% | - | 6%
Cash | 6% | - | 6% |  | 6% | - | 6% |  | 1% | - | 1%
Others | 26% | - | 26% |  | 26% | - | 26% |  | 35% | - | 35%

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