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INCOME AND SOCIAL CONTRIBUTION TAXES - Changes in net deferred asset (liability) (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
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Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates |  |  |
Balance as of beginning of the year | R$ 3,553,806 | R$ 3,755,686 | R$ 2,971,707
Recognized in income | (199,573) | (217,433) | 798,160
Others |  | (36,226) | 31,103
Effect of selling of subsidiary and Others | (86,093) |  |
Comprehensive Income | 63,652 | 51,779 | (45,284)
Balance as of end of the year | 3,331,792 | 3,553,806 | 3,755,686
Tax loss carryforward |  |  |
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates |  |  |
Balance as of beginning of the year | 1,341,464 | 1,339,933 | 973,638
Recognized in income | (157,207) | 4,781 | 341,664
Others |  | (36,226) | 36,445
Comprehensive Income | 36,228 | 32,976 | (11,814)
Balance as of end of the year | 1,220,485 | 1,341,464 | 1,339,933
Social contribution tax losses |  |  |
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates |  |  |
Balance as of beginning of the year | 350,810 | 337,258 | 355,782
Recognized in income | (60,534) | 13,552 | (18,524)
Balance as of end of the year | 290,276 | 350,810 | 337,258
Provision for tax, civil and labor liabilities |  |  |
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates |  |  |
Balance as of beginning of the year | 242,794 | 270,417 | 275,463
Recognized in income | 140,871 | (27,848) | (5,214)
Others |  |  | 168
Comprehensive Income | 1,798 | 225 |
Balance as of end of the year | 385,463 | 242,794 | 270,417
Benefits granted to employees |  |  |
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates |  |  |
Balance as of beginning of the year | 294,031 | 286,494 | 282,803
Recognized in income | (6,848) | (29,739) | (16,564)
Others |  |  | 67,184
Comprehensive Income | 105,074 | 37,276 | (46,929)
Balance as of end of the year | 392,257 | 294,031 | 286,494
Other temporary differences |  |  |
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates |  |  |
Balance as of beginning of the year | 575,719 | 525,818 | 410,300
Recognized in income | (114,627) | 73,067 | 93,094
Others |  |  | 17,177
Comprehensive Income | 40,022 | (23,166) | 5,247
Balance as of end of the year | 501,114 | 575,719 | 525,818
Deferred exchange variance |  |  |
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates |  |  |
Balance as of beginning of the year | 1,177,428 | 1,284,377 | 1,060,527
Recognized in income | (119,178) | (106,640) | 223,850
Comprehensive Income | (709) | (309) |
Balance as of end of the year | 1,057,541 | 1,177,428 | 1,284,377
Provision for losses |  |  |
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates |  |  |
Balance as of beginning of the year | 23,618 | 83,837 | 110,728
Recognized in income | 11,740 | (75,142) | (33,165)
Others |  |  | (12)
Comprehensive Income | 162 | 14,923 | 6,286
Balance as of end of the year | 35,520 | 23,618 | 83,837
Fair value adjustments on businesses acquired |  |  |
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates |  |  |
Balance as of beginning of the year | (452,058) | (372,448) | (497,534)
Recognized in income | 106,210 | (69,464) | 213,019
Others |  |  | (89,859)
Effect of selling of subsidiary and Others | (86,093) |  |
Comprehensive Income | (118,923) | (10,146) | 1,926
Balance as of end of the year | R$ (550,864) | R$ (452,058) | R$ (372,448)

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