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DEFERRED INCOME TAX AND SOCIAL CONTRIBUTION (Tables) | 12 Months Ended
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Dec. 31, 2022
Deferred Income Tax And Social Contribution |
Schedule of expected nominal rates |
Schedule of expected nominal rates |
Central America and the Caribbean | from 15% to 27%
Latin America - South (i) | from 10% to 35%
Canada | 26.5%
Luxembourg | 24.94%
(i) | Amendments to Argentine tax legislation enacted in June 2021 and applicable from January 2021 increased the income tax rate from 30% to 35%.
Schedule of deferred income tax |
Schedule of deferred income tax |  |  |  |  |  |  |
| 2022 |  | 2021
| Assets | Liabilities | Net |  | Assets | Liabilities | Net
Investment securities | 7.5 | - | 7.5 |  | 12.5 | (2.5) | 10.0
Intangible | - | (1,690.2) | (1,690.2) |  | - | (1,634.5) | (1,634.5)
Employee benefits | 951.2 | - | 951.2 |  | 1,278.2 | (2.0) | 1,276.2
Trade payables | 3,232.8 | (2.9) | 3,229.9 |  | 4,113.3 | (1.1) | 4,112.2
Trade receivables | 38.6 | (3.8) | 34.8 |  | 50.6 | - | 50.6
Derivatives | 95.1 | (44.8) | 50.3 |  | 232.2 | (72.4) | 159.8
Interest-Bearing Loans and Borrowings | 0.5 | (0.9) | (0.4) |  | - | (1.6) | (1.6)
Inventories | 413.9 | (139.3) | 274.6 |  | 328.2 | (49.1) | 279.1
Property, plant and equipment | 899.5 | (2,177.1) | (1,277.6) |  | 645.4 | (2,027.0) | (1,381.6)
Withholding tax on undistributed profits and royalties | - | (1,877.6) | (1,877.6) |  | - | (2,079.5) | (2,079.5)
Investments in joint ventures | - | (421.6) | (421.6) |  | - | (421.6) | (421.6)
Losses carried forward | 2,660.7 | - | 2,660.7 |  | 1,298.8 | - | 1,298.8
Provisions | 819.3 | - | 819.3 |  | 696.9 | (0.2) | 696.7
Impact of the adoption of IFRS 16 (Leases) | 35.1 | (11.4) | 23.7 |  | 78.6 | (0.3) | 78.3
ICMS on the assessment bases of PIS/COFINS | - | (168.2) | (168.2) |  | - | (1,019.6) | (1,019.6)
Other items | 260.8 | (164.1) | 96.7 |  | 110.3 | (19.9) | 90.4
Gross deferred tax assets/(liabilities) | 9,415.0 | (6,701.9) | 2,713.1 |  | 8,845.0 | (7,331.3) | 1,513.7
Netting by taxable entity | (2,976.2) | 2,976.2 | - |  | (4,117.3) | 4,117.3 | -
Net deferred tax assets/(liabilities) | 6,438.8 | (3,725.7) | 2,713.1 |  | 4,727.7 | (3,214.0) | 1,513.7
Schedule of deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities |  |  |
| 2022
Deferred taxes not related to tax losses | to be realized within 12 months | to be realized after 12 months | Total
Investment securities | - | 7.5 | 7.5
Intangible | (1.3) | (1,688.9) | (1,690.2)
Employee benefits | 230.8 | 720.4 | 951.2
Trade payables | (209.4) | 3,439.3 | 3,229.9
Trade receivables | 25.8 | 9.0 | 34.8
Derivatives | (199.9) | 250.2 | 50.3
Interest-bearing loans and borrowings | (0.6) | 0.2 | (0.4)
Inventories | 403.3 | (128.7) | 274.6
Property, plant and equipment | 51.7 | (1,329.3) | (1,277.6)
Withholding tax on undistributed profits and royalties | (172.7) | (1,704.9) | (1,877.6)
Investments in joint ventures | - | (421.6) | (421.6)
Provisions | 465.2 | 354.1 | 819.3
Impact of the adoption of IFRS 16 (Leases) | - | 23.7 | 23.7
ICMS on the assessment bases of PIS/COFINS | - | (168.2) | (168.2)
Other items | 29.0 | 67.7 | 96.7
Total | 621.9 | (569.5) | 52.4
Schedule of deferred tax realization related to tax losses |
Schedule of deferred tax realization related to tax losses |
Deferred tax related to tax losses | 2022
2023 | 256.9
2024 | 168.7
2025 | 102.9
2026 | 106.6
2027 | 1,146.6
2028 a 2030 | 799.5
2031 a 2032 (i) | 79.5
Total | 2,660.7
(i) | There is no expectation of realization beyond a term of ten years.
Schedule of net change in deferred income tax and social contribution |
Schedule of net change in deferred income tax and social contribution |
At December 31, 2020 | 1,517.4
Recognition of actuarial gains/(losses) | (116.6)
Investment hedge – put option granted on subsidiaries | (99.7)
Cash flow hedge – gains/(losses) | (239.9)
Gains/(losses) on translation of other foreign operations | 398.0
Recognized in other comprehensive income | (58.2)
Recognized in the income statement | 632.0
Changes directly in the balance sheet | (577.5)
Recognized in deferred tax | (256.1)
Effect of application of IAS 29 (hyperinflation) | (256.1)
Recognized in other balance sheet group | (321.4)
At December 31, 2021 | 1,513.7
Recognition of actuarial gains/(losses) | (146.9)
Investment hedge – put option granted on subsidiaries | (105.0)
Cash flow hedge – gains/(losses) | 41.3
Gains/(losses) on translation of other foreign operations | (419.3)
Recognized in other comprehensive income | (629.9)
Recognized in the income statement | 2,374.5
Changes directly in the balance sheet | (545.2)
Recognized in deferred tax | (595.5)
Effect of application of IAS 29 (hyperinflation) | (595.5)
Recognized in other balance sheet group | 50.3
At December 31, 2022 | 2,713.1

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