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24. POST-EMPLOYMENT OBLIGATIONS (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure of defined benefit plans [abstract] |
Schedule of consolidated actuarial information |
2020 |  | Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Present value of obligations |  |  | 13,308 |  |  |  | 3,319 |  |  |  | 64 |  |  |  | 551 |  |  |  | 17,242 |
Fair value of plan assets |  |  | (10,420 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (10,420 | )
Initial net liabilities |  |  | 2,888 |  |  |  | 3,319 |  |  |  | 64 |  |  |  | 551 |  |  |  | 6,822 |
Adjustment to asset ceiling |  |  | 21 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 21 |
Net liabilities in the statement of financial position |  |  | 2,909 |  |  |  | 3,319 |  |  |  | 64 |  |  |  | 551 |  |  |  | 6,843 |
2019 |  | Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Present value of obligations |  |  | 13,285 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 17,022 |
Fair value of plan assets |  |  | (10,366 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (10,366 | )
Initial net liabilities |  |  | 2,919 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 6,656 |
Adjustment to asset ceiling |  |  | 53 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 53 |
Net liabilities in the statement of financial position |  |  | 2,972 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 6,709 |
Schedule of changes in present value of defined benefit obligation | The changes in the present value of the defined benefit obligation are as follows:
|  | Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Defined-benefit obligation at December 31, 2017 |  |  | 10,545 |  |  |  | 1,809 |  |  |  | 39 |  |  |  | 270 |  |  |  | 12,663 |
Cost of current service |  |  | 3 |  |  |  | 10 |  |  |  | — |  |  |  | 2 |  |  |  | 15 |
Interest on actuarial obligation |  |  | 959 |  |  |  | 173 |  |  |  | 4 |  |  |  | 25 |  |  |  | 1,161 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in financial assumptions |  |  | 467 |  |  |  | 402 |  |  |  | 8 |  |  |  | 26 |  |  |  | 903 |
Due to adjustments based on experience |  |  | (20 | ) |  |  | 68 |  |  |  | — |  |  |  | 113 |  |  |  | 161 |
|  |  | 447 |  |  |  | 470 |  |  |  | 8 |  |  |  | 139 |  |  |  | 1,064 |
Benefits paid |  |  | (881 | ) |  |  | (118 | ) |  |  | (3 | ) |  |  | (9 | ) |  |  | (1,011 | )
Defined-benefit obligation at December 31, 2018 |  |  | 11,073 |  |  |  | 2,344 |  |  |  | 48 |  |  |  | 427 |  |  |  | 13,892 |
Cost of current service |  |  | 1 |  |  |  | 14 |  |  |  | — |  |  |  | 3 |  |  |  | 18 |
Interest on actuarial obligation |  |  | 963 |  |  |  | 208 |  |  |  | 4 |  |  |  | 38 |  |  |  | 1,213 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6 |
Due to changes in financial assumptions |  |  | 2,058 |  |  |  | 576 |  |  |  | 11 |  |  |  | 130 |  |  |  | 2,775 |
Due to adjustments based on experience |  |  | 83 |  |  |  | 91 |  |  |  | — |  |  |  | (14 | ) |  |  | 160 |
|  |  | 2,147 |  |  |  | 667 |  |  |  | 11 |  |  |  | 116 |  |  |  | 2,941 |
Benefits paid |  |  | (899 | ) |  |  | (131 | ) |  |  | (2 | ) |  |  | (10 | ) |  |  | (1,042 | )
Defined-benefit obligation at December 31, 2019 |  |  | 13,285 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 17,022 |
Cost of current service |  |  | 1 |  |  |  | 21 |  |  |  | 1 |  |  |  | 3 |  |  |  | 26 |
Interest on actuarial obligation |  |  | 887 |  |  |  | 215 |  |  |  | 4 |  |  |  | 41 |  |  |  | 1,147 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  |  | 135 |  |  |  | 395 |  |  |  | 4 |  |  |  | — |  |  |  | 534 |
Due to changes in financial assumptions |  |  | (375 | ) |  |  | (152 | ) |  |  | (4 | ) |  |  | (34 | ) |  |  | (565 | )
Due to adjustments based on experience |  |  | 289 |  |  |  | (119 | ) |  |  | 1 |  |  |  | (23 | ) |  |  | 148 |
|  |  | 49 |  |  |  | 124 |  |  |  | 1 |  |  |  | (57 | ) |  |  | 117 |
Benefits paid |  |  | (914 | ) |  |  | (143 | ) |  |  | (3 | ) |  |  | (10 | ) |  |  | (1,070 | )
Defined-benefit obligation at December 31, 2020 |  |  | 13,308 |  |  |  | 3,319 |  |  |  | 64 |  |  |  | 551 |  |  |  | 17,242 |
Schedule of changes in the fair value of plan assets | Changes in the fair values of the plan assets are as follows:
|  | Pension plans and retirement supplement plans
Fair value of plan assets at December 31, 2017 |  |  | 8,546 |
Return on investments |  |  | 1,220 |
Contributions from employer |  |  | 178 |
Benefits paid |  |  | (881 | )
Fair value of the plan assets at December 31, 2018 |  |  | 9,063 |
Return on investments |  |  | 2,003 |
Contributions from employer |  |  | 199 |
Benefits paid |  |  | (899 | )
Fair value of the plan assets at December 31, 2019 |  |  | 10,366 |
Return on investments |  |  | 757 |
Contributions from employer |  |  | 211 |
Benefits paid |  |  | (914 | )
Fair value of the plan assets at December 31, 2020 |  |  | 10,420 |
Schedule of defined benefit plans expense recognised in income statement | The amounts recognized in 2020, 2019 and 2018 statement of income are as follows:
2020 |  | Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Current service cost |  |  | 1 |  |  |  | 21 |  |  |  | 1 |  |  |  | 3 |  |  |  | 26 |
Interest on the actuarial obligation |  |  | 887 |  |  |  | 215 |  |  |  | 4 |  |  |  | 41 |  |  |  | 1,147 |
Expected return on the assets of the Plan |  |  | (682 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (682 | )
Expense (recovery of expense) in 2020 according to actuarial calculation |  |  | 206 |  |  |  | 236 |  |  |  | 5 |  |  |  | 44 |  |  |  | 491 |
2019 |  | Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Current service cost |  |  | 1 |  |  |  | 14 |  |  |  | — |  |  |  | 2 |  |  |  | 17 |
Interest on the actuarial obligation |  |  | 963 |  |  |  | 208 |  |  |  | 5 |  |  |  | 38 |  |  |  | 1,214 |
Expected return on the assets of the Plan |  |  | (767 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (767 | )
Expense (recovery of expense) in 2019 according to actuarial calculation |  |  | 197 |  |  |  | 222 |  |  |  | 5 |  |  |  | 40 |  |  |  | 464 |
2018 |  | Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Current service cost |  |  | 4 |  |  |  | 10 |  |  |  | 0 |  |  |  | 1 |  |  |  | 15 |
Interest on the actuarial obligation |  |  | 959 |  |  |  | 172 |  |  |  | 4 |  |  |  | 26 |  |  |  | 1,161 |
Expected return on the assets of the Plan |  |  | (771 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (771 | )
Expense (recovery of expense) in 2018 according to actuarial calculation |  |  | 192 |  |  |  | 182 |  |  |  | 4 |  |  |  | 27 |  |  |  | 405 |
Schedule of changes in net liabilities |
|  | Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Net liabilities at December 31, 2017 |  |  | 2,068 |  |  |  | 1,809 |  |  |  | 38 |  |  |  | 271 |  |  |  | 4,186 |
Expense recognized in Statement of income |  |  | 193 |  |  |  | 183 |  |  |  | 4 |  |  |  | 25 |  |  |  | 405 |
Contributions paid |  |  | (178 | ) |  |  | (118 | ) |  |  | (2 | ) |  |  | (9 | ) |  |  | (307 | )
Actuarial gains (losses) |  |  | 87 |  |  |  | 470 |  |  |  | 8 |  |  |  | 140 |  |  |  | 705 |
Net liabilities at December 31, 2018 |  |  | 2,170 |  |  |  | 2,344 |  |  |  | 48 |  |  |  | 427 |  |  |  | 4,989 |
Expense recognized in Statement of income |  |  | 197 |  |  |  | 222 |  |  |  | 5 |  |  |  | 40 |  |  |  | 464 |
Contributions paid |  |  | (200 | ) |  |  | (131 | ) |  |  | (2 | ) |  |  | (10 | ) |  |  | (343 | )
Actuarial gains (losses) |  |  | 805 |  |  |  | 667 |  |  |  | 10 |  |  |  | 117 |  |  |  | 1,599 |
Net liabilities at December 31, 2019 |  |  | 2,972 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 6,709 |
Expense recognized in Statement of income |  |  | 206 |  |  |  | 236 |  |  |  | 5 |  |  |  | 44 |  |  |  | 491 |
Contributions paid |  |  | (211 | ) |  |  | (143 | ) |  |  | (3 | ) |  |  | (10 | ) |  |  | (367 | )
Actuarial gains (losses) |  |  | (58 | ) |  |  | 124 |  |  |  | 1 |  |  |  | (57 | ) |  |  | 10 |
Net liabilities at December 31, 2020 |  |  | 2,909 |  |  |  | 3,319 |  |  |  | 64 |  |  |  | 551 |  |  |  | 6,843 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2020 |  |  |  | 2019 |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 305 |  |  |  | 288 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,538 |  |  |  | 6,421 |
Schedule of independent actuaries estimate for the expense amount | The independent actuary’s estimation for the expense to be recognized for 2021 is as follows:
|  | Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Current service cost |  |  | 2 |  |  |  | 21 |  |  |  | 1 |  |  |  | 3 |  |  |  | 27 |
Interest on the actuarial obligation |  |  | 884 |  |  |  | 231 |  |  |  | 5 |  |  |  | 39 |  |  |  | 1,159 |
Expected return on the assets of the Plan |  |  | (685 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (685 | )
Estimated total expense in 2020 as per actuarial report |  |  | 201 |  |  |  | 252 |  |  |  | 6 |  |  |  | 42 |  |  |  | 501 |
Schedule of expectation for payment of benefits | The expectation for payment of benefits for 2021 is as follows:
|  | Pension plans and retirement supplement plans – Forluz |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Estimated payment of benefits |  |  | 928 |  |  |  | 172 |  |  |  | 3 |  |  |  | 18 |  |  |  | 1,121 |
Schedule of average periods of the obligations under the benefit plans | The average maturity periods of the obligations of the benefit plans, in years, are as follows:
Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance
Plan A |  | Plan B |
11.58 |  |  | 12.81 |  |  |  | 13.8 |  |  |  | 15.01 |  |  |  | 18.66 |
Schedule of principal categories percentage of plan assets | The main categories plan’s assets, as a percentage of total plan’s assets are as follows:
|  | 2020 |  | 2019
Shares |  |  | 9.25 | % |  |  | 9.51 | %
Fixed income securities |  |  | 72.17 | % |  |  | 72.28 | %
Real estate property |  |  | 3.71 | % |  |  | 3.79 | %
Others |  |  | 14.87 | % |  |  | 14.42 | %
Total |  |  | 100.00 | % |  |  | 100.00 | %
The following assets of the pension plan, measured at fair value, are related to the Company:
|  | 2020 |  | 2019
Non-convertible debentures issued by the Company |  |  | 338 |  |  |  | 398 |
Shares issued by the Company |  |  | 4 |  |  |  | 24 |
Real estate properties of the Foundation, occupied by the Company |  |  | 285 |  |  |  | 503 |
|  |  | 627 |  |  |  | 925 |
Schedule of actuarial assumptions | This table provides the main actuarial assumptions:
|  | 2020
|  | Pension plans and retirement supplement plans |  | Health plan and Dental plan |  | Life insurance
Annual discount rate for present value of the actuarial obligation |  |  | 6.83% |  |  | 7.14% |  |  | 7.25% |
Annual expected return on plan assets |  |  | 6.83% |  |  | Not applicable |  |  | Not applicable |
Long-term annual inflation rate |  |  | 3.32% |  |  | 3.32% |  |  | 3.32% |
Estimated future annual salary increases |  |  | 3.32% |  |  | Not applicable |  |  | 4.56% |
General mortality table |  |  | AT-2000 M S10% D10% |  |  | AT-2000 M S10% D20% |  |  | AT-2000 M S10% D20% |
Disability table |  |  | Not applicable |  |  | Álvaro Vindas D30% |  |  | Álvaro Vindas D30% |
Disabled mortality table |  |  | AT-49 M |  |  | MI-85 F |  |  | MI-85 F |
Real growth of contributions above inflation (1) |  |  | — |  |  | 1% |  |  | — |
| (1) | Starting in 2018, Company adopted the assumption of real growth of the contributions above inflation at the rate of 1% p.a.
|  | 2019
|  | Pension plans and retirement supplement plans |  | Health plan and Dental plan |  | Life insurance
Annual discount rate for present value of the actuarial obligation |  |  | 6.87% |  |  | 7.09% |  |  | 7.19% |
Annual expected return on plan assets |  |  | 6.87% |  |  | Not applicable |  |  | Not applicable |
Long-term annual inflation rate |  |  | 3.61% |  |  | 3.61% |  |  | 3.61% |
Estimated future annual salary increases |  |  | 3.61% |  |  | Not applicable |  |  | 4.85% |
General mortality table |  |  | AT-2000 M S10% D10% |  |  | AT-2000 M S10% D20% |  |  | AT-2000 M S10% D20% |
Disability table |  |  | Not applicable |  |  | Álvaro Vindas D30% |  |  | Álvaro Vindas D30% |
Disabled mortality table |  |  | AT-49 M |  |  | MI-85 F |  |  | MI-85 F |
Real growth of contributions above inflation (1) |  |  | — |  |  | 1% |  |  | — |
| (1) | Starting in 2018, Company adopted the assumption of real growth of the contributions above inflation at the rate of 1% p.a.
|  | 2018
|  | Pension plans and retirement supplement plans |  | Health plan and Dental plan |  | Life insurance
Annual discount rate for present value of the actuarial obligation |  |  | 9.02% |  |  | 9.60% |  |  | 9.57% |
Annual expected return on plan assets |  |  | 9.02% |  |  | Not applicable |  |  | Not applicable |
Long-term annual inflation rate |  |  | 4.01% |  |  | 4.00% |  |  | 4.00% |
Estimated future annual salary increases |  |  | 4.01% |  |  | Not applicable |  |  | 6.08% |
General mortality table |  |  | AT-2000 M S10% D10% |  |  | AT-2000 M S10% D20% |  |  | AT-2000 M S10% D20% |
Disability table |  |  | Not applicable |  |  | Álvaro Vindas D30% |  |  | Álvaro Vindas D30% |
Disabled mortality table |  |  | AT 49 M |  |  | Winklevoss D30% |  |  | Winklevoss D30% |
Real growth of contributions above inflation (1) |  |  | — |  |  | 1% |  |  | — |
| (1) | Starting in 2018, Company adopted the assumption of real growth of the contributions above inflation at the rate of 1% p.a.
Schedule of sensitivity analysis of the effects of changes in the principal actuarial assumptions used to determine the defined-benefit obligation | The sensitivity analysis of the effects of changes in the main actuarial assumptions used to determine the defined-benefit obligation at December 31, 2020 is shown below:
Effects on the defined-benefit obligation |  | Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Life insurance |  | Total
Reduction of one year in the mortality table |  |  | 336 |  |  |  | 79 |  |  |  | 1 |  |  |  | (15 | ) |  |  | 401 |
Increase of one year in the mortality table |  |  | (338 | ) |  |  | (80 | ) |  |  | (1 | ) |  |  | 16 |  |  |  | (403 | )
Reduction of 1% in the discount rate |  |  | 1,513 |  |  |  | 483 |  |  |  | 10 |  |  |  | 111 |  |  |  | 2,117 |

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