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EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2021

EMPLOYEE BENEFIT PLANS

Schedule of changes in actuarial liabilities

​

​	​	​
Balance on December 31, 2019	​	736,179
Interest on actuarial liabilities	​	53,092
Actuarial loss	​	33,843
Employee contribution	​	(88)
Exchange rate variation	​	487
Benefits paid	​	(38,468)
Balance on December 31, 2020	​	785,045
Interest on actuarial liabilities	​	55,849
Actuarial gain	​	(119,642)
Exchange rate variation	​	37
Benefits paid	​	(46,131)
Balance on December 31, 2021	​	675,158

Schedule of key actuarial economic and biometric assumptions used in the calculations of liability

​

​	​	​	​	​
​	​	December 31,	​	December 31,
​		2021		2020
Economic	​	​	​	​
Nominal discount rate – medical assistance and life insurance	​	8.92% p.a.	​	7.16% p.a.
Medical cost growth rate	​	3.25% p.a.	​	3.25% p.a.
Nominal inflation	​	3.25% p.a.	​	3.25% p.a.
Aging factor	​	0 to 24 years: 1.50% p.a. 25 to 54 years: 2.50% p.a. 55 to 79 years: 4.50% p.a. Above 80 years: 2.50% p.a.	​	0 to 24 years: 1.50% p.a. 25 to 54 years: 2.50% p.a. 55 to 79 years: 4.50% p.a. Above 80 years: 2.50% p.a.
Biometric	​	​	​	​
Table of general mortality	​	AT-2000	​	AT-2000
Table of mortality of disable persons	​	IAPB 57	​	IAPB 57
Turnover	​	1.00% p.a.	​	1.00% p.a.
Other	​	​	​	​
Retirement age	​	65 years	​	65 years
​	​	90% married	​	90% married
Family composition	​	Men 4 years + old	​	Men 4 years + old
Permanency in the plan	​	100%	​	100%

Summary of sensitivity analysis of actuarial liabilities

The sensitivity analysis regarding the relevant assumptions of the plans on December 31, 2021, as set forth below:

​

​	​	​	​	​	​	​	​
Discount rate				Medical costs growth rate
+0.50%	R$	(702,456)	​	+1.00	%	R$	741,047
-0.50%	R$	631,746	​	-1.00	%	R$	(601,154)

​

Schedule of expected benefit obligation payments for future years

​

​	​	​
​	​	Medical
​	​	assistance and
Payments		life insurance
2022	​	38,830
2023	​	41,550
2024	​	44,373
2025	​	47,191
2026	​	50,125
Up to 2027	​	294,479

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The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

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The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]

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The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

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