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EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2022
EMPLOYEE BENEFIT PLANS |
Schedule of changes in actuarial liabilities | ​
​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2022 | ​ | 2021
Opening balance | ​ | 675,158 | ​ | 785,045
Interest on actuarial liabilities | ​ | 59,258 | ​ | 55,849
Actuarial loss (gain) | ​ | 12,231 | ​ | (119,642)
Exchange rate variations | ​ | (577) | ​ | 37
Benefits paid | ​ | (54,646) | ​ | (46,131)
Closing balance | ​ | 691,424 | ​ | 675,158
​
Schedule of key actuarial economic and biometric assumptions used in the calculations of liability | ​
​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ |  | 2022 |  | 2021
Economic | ​ | ​ | ​ | ​
Nominal discount rate – medical assistance and life insurance | ​ | 10.07% p.a. | ​ | 8.92% p.a.
Medical cost growth rate | ​ | 6.86% p.a. | ​ | 3.25% p.a.
Nominal inflation | ​ | 3.50% 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 disabled persons | ​ | IAPB 57 | ​ | IAPB 57
Turnover | ​ | 1.00% p.a. | ​ | 1.00% p.a.
Other | ​ | ​ | ​ | ​
Retirement age | ​ | 65 years | ​ | 65 years
​ | ​ | Men 4 years + old | ​ | Men 4 years + old
Family composition | ​ | and 90% married | ​ | and 90% married
Permanency in the plan | ​ | 100% | ​ | 100%
​
Summary of sensitivity analysis of actuarial liabilities | The sensitivity analysis regarding the relevant assumptions of the plans as at December 31, 2022 is as set out below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Discount rate |  | Medical costs growth rate
+0.50% | ​ | 33,995 | ​ | +1.00 | % | ​ | 69,755
​
Schedule of expected benefit obligation payments for future years | ​
​ | ​ | ​
​ | ​ | Medical
​ | ​ | assistance and
Payments |  | life insurance
2023 | ​ | 44,330
2024 | ​ | 47,488
2025 | ​ | 50,675
2026 | ​ | 54,003
2027 | ​ | 57,340
2028 to 2032 | ​ | 336,825

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- Definition 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] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 147 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_147_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_140_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition 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] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_145&doctype=Standard -URIDate 2022-03-24 + Details
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