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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, 2021 | Dec. 31, 2020 | Dec. 31, 2019
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$ 3,331,792 | R$ 3,553,806 | R$ 3,755,686
Recognized in income | (407,407) | (199,573) | (217,433)
Others | (3,687) | (86,093) |
Effect of selling of subsidiary and Others |  |  | (36,226)
Comprehensive Income | (90,365) | 63,652 | 51,779
Balance as of end of the year | 2,830,333 | 3,331,792 | 3,553,806
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 | 1,220,485 | 1,341,464 | 1,339,933
Recognized in income | (556,480) | (157,207) | 4,781
Others | (24,312) |  |
Effect of selling of subsidiary and Others |  |  | (36,226)
Comprehensive Income | 10,156 | 36,228 | 32,976
Balance as of end of the year | 649,849 | 1,220,485 | 1,341,464
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 | 290,276 | 350,810 | 337,258
Recognized in income | (187,814) | (60,534) | 13,552
Others | 20,625 |  |
Balance as of end of the year | 123,087 | 290,276 | 350,810
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 | 385,463 | 242,794 | 270,417
Recognized in income | 37,256 | 140,871 | (27,848)
Comprehensive Income | 33 | 1,798 | 225
Balance as of end of the year | 422,752 | 385,463 | 242,794
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 | 392,257 | 294,031 | 286,494
Recognized in income | (35,812) | (6,848) | (29,739)
Comprehensive Income | (57,828) | 105,074 | 37,276
Balance as of end of the year | 298,617 | 392,257 | 294,031
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 | 501,114 | 575,719 | 525,818
Recognized in income | (144,352) | (114,627) | 73,067
Comprehensive Income | 2,312 | 40,022 | (23,166)
Balance as of end of the year | 359,074 | 501,114 | 575,719
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 | 1,057,541 | 1,177,428 | 1,284,377
Recognized in income | 511,763 | (119,178) | (106,640)
Comprehensive Income | 7 | (709) | (309)
Balance as of end of the year | 1,569,311 | 1,057,541 | 1,177,428
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 | 35,520 | 23,618 | 83,837
Recognized in income | 6,576 | 11,740 | (75,142)
Comprehensive Income | (5,832) | 162 | 14,923
Balance as of end of the year | 36,264 | 35,520 | 23,618
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 | (550,864) | (452,058) | (372,448)
Recognized in income | (38,544) | 106,210 | (69,464)
Others |  | (86,093) |
Comprehensive Income | (39,213) | (118,923) | (10,146)
Balance as of end of the year | R$ (628,621) | R$ (550,864) | R$ (452,058)

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