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SHARE-BASED PAYMENTS (Tables)
 12 Months Ended
Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]  
Schedule of acquisition of the share's rights

The acquisition of the share's rights, in both companies is as follows:

 

    Number of shares     Number of shares  
    Accrued options     Non accrued options  
    As of     As of     As of     As of  
    December 31,     December 31,     December 31,     December 31,  
Company   2017     2016     2017     2016  
Multiplus S.A.     -       -       316,025       394,698  
Schedule of number shares in circulation

Number shares in circulation

 

                      Not acquired due        
    Opening                 to breach of employment     Closing  
    balance     Granted     Exercised     retention conditions     balance  
From January 1 to December 31, 2016     175,910       138,282       (15,811 )     (60,525 )     237,856  
From January 1 to December 31, 2017     237,856       129,218       (41,801 )     (15,563 )     309,710  
Compensation Plan 2011 [Member]  
Disclosure of terms and conditions of share-based payment arrangement [line items]  
Schedule of share-based payments balance

In view of the above, at the expiration date, the 2011 Compensation Plan had a balance of 4,789,718 shares pending of subscription and payment, which was deducted from the authorized capital of the Company.

 

    Number of Stock Options  
    In share-based payment arrangements  
          Options     Expired        
    Opening     waived by     Action     Closing  
Periods   balance     executives     Options     Balance  
From January 1 to December 31, 2016     4,518,000       (4,172,000 )     (346,000 )     -  
From January 1 to December 31, 2017     -       -       -       -  
Compensation Plan 2016-2018 [Member]  
Disclosure of terms and conditions of share-based payment arrangement [line items]  
Schedule of share-based payments balance

This benefit is recognized in accordance with the provisions of IFRS 2 "Share-based Payments" and has been considered as cash settled award and therefore recorded at fair value as a liability, which is updated to the closing date of each financial statement with effect on profit or loss.

 

    Base Units  
    Opening                       Closing  
Periods   balance     Granted     Annulled     Exercised     Balance  
From January 1 to December 31, 2016     4,719,720       -       -       -       4,719,720  
From January 1 to December 31, 2017     4,719,720       37,359       (1,193,286 )     (630,897 )     2,932,896  
Subsidiaries Compensation Plans [Member]  
Disclosure of terms and conditions of share-based payment arrangement [line items]  
Schedule of share-based payments balance

Multiplus S.A.

 

                4nd Extraordinary        
    3rd Grant     4th Grant     Grant        
Description   03/21/2012     04/03/2013     11/20/2013     Total  
Outstanding option number as December 31, 2016     84,249       173,399       137,050       394,698  
Outstanding option number as December 31, 2017     84,249       163,251       68,525       316,025