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POST-EMPLOYMENT BENEFIT - Actuarial and Economic Hypotheses (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Table of active and inactive mortality | AT-2000 (segregated by sex), smoothed between 10% and 25% and BR-EMSsb-v. 2015 M&F. | AT-2000 Segregated by sex and smoothed by 10%; AT-2000 Female (Aggravated by 15%); AT-2000 Segregated by sex; AT-2000 Basic, segregated by sex; AT-2000 Male
Table of mortality of disabled persons | RP-2000 (female), RP-2000 Disabled (segregated by sex), RRB-1983, segregated by sex, AT-49 Male RRB-1983, segregated by sex, Winklevoss, relieved in 20% MI-85, segregated by sex, e AT-83 IAM MMI-85, segregated by sex. | RRB-1983; AT-49 Relieved in 2 years; AT-49 Basic Segregated by sex; MI-2006 Segregated by sex and downsized to 10%; MI 85 by sex; AT-83 (IAM) Male
Table of disability | Álvaro Vindas, Álvaro Vindas, smoothed in 50%, Light Weak, Grupo Americana e TASA 1927, relieved in 20%. | Light Weak; Álvaro Vindas Smoothed by 50%; Álvaro Vindas; Sasa 1927; Sasa 1927 aggravated by 20%; Light (Average)
Minimum |  |
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Actual annual actuarial discount interest rate | 5.22% | 5.42%
Projection of average wage increase | 1.00% | 1.00%
Maximum |  |
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Actual annual actuarial discount interest rate | 6.62% | 6.17%
Projection of average wage increase | 2.01% | 2.01%
Table of active and inactive mortality |  |
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Smoothed percentage |  | 10.00%
Aggravated percentage |  | 15.00%
Table of active and inactive mortality | Minimum |  |
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Smoothed percentage | 10.00% |
Table of active and inactive mortality | Maximum |  |
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Smoothed percentage | 25.00% |
Table of mortality of disabled persons |  |
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Relieved percentage | 20.00% |
Relieved period (in years) |  | 2 years
Downsized percentage |  | 10.00%
Table of disability |  |
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Smoothed percentage | 50.00% | 50.00%
Aggravated percentage |  | 20.00%
Relieved percentage | 20.00% |
Pension benefit plans |  |
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Average annual inflation rate | 4.00% | 4.00%
Expected return on plan assets | 4.00% | 4.00%
Social security defined benefit plans | Plan assets |  |
Actuarial assumptions determine the defined benefit obligation and expenses for the year |  |
Current return on plan assets | R$ 4,368,261 | R$ 1,718,633

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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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