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Income and social contributions taxes - Roll-forward of deferred tax assets (Details) - BRL (R$) R$ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] |  |
Opening balance | R$ 533,836 | R$ 3,985,297
Tax loss | (123,171) | 2,872
Negative tax basis of social contribution | (40,942) | 11,780
Provision for judicial liabilities | 7,361 | 55,562
Operating provisions and other losses | (84,918) | 215,779
Exchange rate variation | 2,849,131 | (1,913,350)
Derivative (gains) losses (“MtM”) | 1,306,311 | (668,926)
Amortization of fair value adjustments arising from business combinations | (6,176) | 2,219
Unrealized profit on inventories | 302,231 | (211,474)
Leases | 135,821 | (8,728)
Goodwill - tax benefit on unamortized goodwill | (144,116) | (278,551)
Property, plant and equipment - deemed cost | 34,162 | 79,866
Depreciation accelerated for tax-incentive reason | 33,327 | 70,140
Capitalized loan costs | (279,995) | (429,229)
Fair value of biological assets | (37,908) | (412,158)
Deferred taxes on the results of subsidiaries abroad | (81,381) |
Credits on exclusion of ICMS from the PIS/COFINS tax base | 2,561 | 43,430
Other temporary differences | (329) | (10,693)
Closing balance | R$ 4,405,805 | R$ 533,836

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- Definition The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81&doctype=Standard -URIDate 2023-03-23 + 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 lease. + 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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