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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