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DEFERRED INCOME TAX AND SOCIAL CONTRIBUTION - Net Change in Deferred Income Tax and Social Contribution (Details) - BRL (R$) R$ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Deferred Income Tax And Social Contribution |  |  |
Net deferred tax liabilities | R$ 2,713.1 | R$ 1,513.7 | R$ 1,517.4
Recognition of actuarial gains/(losses) | (146.9) | (116.6) |
Investment hedge - put option of a subsidiary interest | (105.0) | (99.7) |
Cash flow hedge - gains/(losses) | 41.3 | (239.9) |
Gains/(losses) on translation of other foreign operations | (419.3) | 398.0 |
Recognized in other comprehensive income | (629.9) | (58.2) |
Recognized in the income statement | 2,374.5 | 632.0 |
Changes directly in the balance sheet | (545.2) | (577.5) |
Recognized in deferred tax | (595.5) | (256.1) |
Effect of application of IAS 29 (hyperinflation) | (595.5) | (256.1) |
Recognized in other balance sheet group | R$ 50.3 | R$ (321.4) |

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- Definition The changes to the amounts in the deferred tax and liabilities related to adoption of new accounting policy in the balance sheet. + References No definition available. + Details
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- Definition The changes related to the deferred tax recognized in the other group in the balance sheet. + References No definition available. + Details
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- Definition The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments regarding put options of a subsidiary interest in equity instruments that the entity has designated at fair value through other comprehensive income. + References No definition available. + Details
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- Definition The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph ab -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 90 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_90&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph ab -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 90 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_90&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph ab -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 90 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_90&doctype=Standard -URIDate 2022-03-24 + Details
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