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POST-EMPLOYMENT OBLIGATIONS (Details 3) - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |  |  |
Net liabilities, Beginning balance | R$ 5,692 | R$ 6,205 | R$ 6,843 | R$ 6,709
Expense recognized in Statement of income |  | 670 | 501 | 491
Contributions paid |  | (482) | (422) | (367)
Actuarial losses (gains) | 672 | (696) | (302) | 10
Past service cost |  | (4) | (415) |
Net liabilities, Ending balance |  | 5,692 | 6,205 | 6,843
Net liabilities, Ending balance |  | 5,692 | 6,205 | 6,843
Current liabilities |  | 388 | 347 |
Non-currentliabilities |  | 5,304 | 5,858 |
Pension And Retirement Supplement Plans [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Net liabilities, Beginning balance | 2,318 | 2,670 | 2,909 | 2,972
Expense recognized in Statement of income |  | 285 | 200 | 206
Contributions paid |  | (272) | (236) | (211)
Actuarial losses (gains) |  | (361) | (203) | (58)
Past service cost |  | (4) |  |
Net liabilities, Ending balance |  | 2,318 | 2,670 | 2,909
Net liabilities, Ending balance |  | 2,318 | 2,670 | 2,909
Health plan [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Net liabilities, Beginning balance | 3,314 | 3,469 | 3,319 | 3,102
Expense recognized in Statement of income |  | 378 | 253 | 236
Contributions paid |  | (206) | (173) | (143)
Actuarial losses (gains) | 393 | (327) | 70 | 124
Net liabilities, Ending balance |  | 3,314 | 3,469 | 3,319
Net liabilities, Ending balance |  | 3,314 | 3,469 | 3,319
Dental plan [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Net liabilities, Beginning balance | 61 | 66 | 64 | 61
Expense recognized in Statement of income |  | 7 | 6 | 5
Contributions paid |  | (4) | (3) | (3)
Actuarial losses (gains) | R$ 7 | (8) | (1) | 1
Net liabilities, Ending balance |  | 61 | 66 | 64
Net liabilities, Ending balance |  | R$ 61 | 66 | 64
Life Insurance [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Net liabilities, Beginning balance |  |  | 551 | 574
Expense recognized in Statement of income |  |  | 42 | 44
Contributions paid |  |  | (10) | (10)
Actuarial losses (gains) |  |  | (168) | (57)
Past service cost |  |  | R$ (415) |
Net liabilities, Ending balance |  |  |  | 551
Net liabilities, Ending balance |  |  |  | R$ 551

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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [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 141 -Subparagraph c -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 57 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_57_a&doctype=Standard -URIDate 2022-03-24 + Details
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