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INCOME AND SOCIAL CONTRIBUTION TAXES - Rollforward of deferred tax assets (Details) - BRL (R$) R$ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Rollforward of net balance of deferred income tax |  |
Opening balance | R$ 3,985,297 | R$ 8,729,929
Tax loss | (3,372) | 50,220
Negative tax basis of social contribution | 8,288 | 34,176
Provision for judicial liabilities | 23,864 | 19,251
Operating provisions and other losses | 31,636 | 33,898
Exchange rate variation | (1,927,826) | (2,257,699)
Derivative gains ("MtM") | (1,099,600) | (2,202,857)
Amortization of fair value adjustments arising from business combinations | 775 | 8,970
Unrealized profit on inventories | (198,056) | 64,164
Leases | (36,156) | (8,534)
Goodwill - tax benefit on unamortized goodwill | (138,307) | (276,614)
Property, plant and equipment - deemed cost | 42,779 | 99,510
Depreciation accelerated for tax-incentive reason | 35,608 | 74,952
Capitalized loan costs | (194,121) | (111,435)
Fair value of biological assets | (323,734) | (272,308)
Deferred taxes on the result of subsidiaries abroad | (98,984) |
Credits on exclusion of ICMS from the PIS/COFINS tax base | 38,293 | 3,906
Other temporary differences | (10,123) | (4,232)
Closing balance | R$ 136,261 | R$ 3,985,297

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from accelerated depreciation. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from borrowing cost. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from derivative losses. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from fair value adjustment on business combination, Amortization. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from fair value of biological assets. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from lease. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from operating provisions and other losses. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from other temporary differences. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from property, plant and equipment, Deemed cost. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from (reversal)/provision for judicial liabilities. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from tax benefit on unamortized goodwill. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from tax credits, gains in tax lawsuit. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from tax provision on results of subsidiaries abroad. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from unrealized profit on inventories. + References No definition available. + Details
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