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INVESTMENTS - Business Combination - Fair value of liquid assets acquired (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Nov. 30, 2023 | Oct. 31, 2023 | Sep. 30, 2023
--- | --- | --- | --- | ---
Teles Pires |  |  |  |
Financial assets |  |  |  |
Cash and cash equivalents |  |  |  | R$ 109,488
Accounts receivable |  |  |  | 106,619
Fixed Assets |  |  |  | 3,857,686
Intangible |  |  |  | 222,156
Other assets |  |  |  | 704,727
Fair value of assets acquired |  |  |  | 5,000,676
Liabilities |  |  |  |
Loans and financing |  |  |  | 2,688,777
Provisions |  |  |  | 261,916
Other current and non-current liabilities |  |  |  | 847,719
Fair value of liabilities assumed |  |  |  | 3,798,412
Fair value of net assets acquired |  |  |  | R$ 1,202,264
Baguari |  |  |  |
Financial assets |  |  |  |
Cash and cash equivalents |  |  | R$ 138,039 |
Accounts receivable |  |  | 23,363 |
Fixed Assets |  |  | 389,966 |
Intangible |  |  | 860,446 |
Other assets |  |  | 28,985 |
Fair value of assets acquired |  |  | 1,440,799 |
Liabilities |  |  |  |
Loans and financing |  |  | 14,126 |
Remuneration to shareholders |  |  | 35,791 |
Provisions |  |  | 64,435 |
Other current and non-current liabilities |  |  | 296,809 |
Fair value of liabilities assumed |  |  | 411,161 |
Fair value of net assets acquired |  |  | R$ 1,029,638 |
Retiro Baixo |  |  |  |
Financial assets |  |  |  |
Cash and cash equivalents |  | R$ 58,335 |  |
Accounts receivable |  | 10,775 |  |
Fixed Assets |  | 285,859 |  |
Intangible |  | 158,669 |  |
Other assets |  | 12,704 |  |
Fair value of assets acquired |  | 526,342 |  |
Liabilities |  |  |  |
Loans and financing |  | 30,179 |  |
Other current and non-current liabilities |  | 60,270 |  |
Fair value of liabilities assumed |  | 90,449 |  |
Fair value of net assets acquired |  | R$ 435,893 |  |
TMT |  |  |  |
Financial assets |  |  |  |
Cash and cash equivalents | R$ 14,530 |  |  |
Accounts receivable | 5,502 |  |  |
Asset contract | 566,949 |  |  |
Intangible | 896 |  |  |
Other assets | 2,627 |  |  |
Fair value of assets acquired | 590,504 |  |  |
Liabilities |  |  |  |
Provisions | 1,757 |  |  |
Other current and non-current liabilities | 6,103 |  |  |
Fair value of liabilities assumed | 7,860 |  |  |
Fair value of net assets acquired | 582,644 |  |  |
VSB |  |  |  |
Financial assets |  |  |  |
Cash and cash equivalents | 15,644 |  |  |
Accounts receivable | 5,693 |  |  |
Asset contract | 483,938 |  |  |
Intangible | 22,989 |  |  |
Other assets | 440 |  |  |
Fair value of assets acquired | 528,704 |  |  |
Liabilities |  |  |  |
Provisions | 155 |  |  |
Other current and non-current liabilities | 11,193 |  |  |
Fair value of liabilities assumed | 11,348 |  |  |
Fair value of net assets acquired | 465,620 |  |  |
Participation of non-controlling shareholders | R$ 51,736 |  |  |

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