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EQUITY - Dividends calculation (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
EQUITY |  |  |
Minimum annual mandatory dividend (as a percent) | 30.00% |  |
Appropriation of retained earnings |  |  |
Net income | R$ 11,425,512 | R$ 15,494,111 | R$ 2,365,763
Dividends and interest on equity based on income of the year | (5,810,902) | (5,068,684) | (779,662)
Retained Earnings |  |  |
Appropriation of retained earnings |  |  |
Net income | 11,425,512 | 15,494,111 | 2,365,763
Constitution of legal reserve | (545,251) | (756,334) | (109,649)
Constitution of the tax incentives reserve | (520,478) | (367,430) | (172,792)
Net income before dividends and interest on capital | 10,359,783 | 14,370,347 | 2,083,322
Dividends and interest on equity based on income of the year | (5,749,906) | (5,014,450) | (714,487)
Dividend - adjustment in excess of the minimum estatutory undistributed | (332,712) | (341,150) |
Total dividends | (6,082,618) | (5,355,600) | (714,487)
Net income before constitution of investments and working capital reserve | 4,277,165 | 9,014,747 | 1,368,835
Constitution of investments and working capital reserve | R$ (4,277,165) | R$ (9,014,747) | R$ (1,368,835)

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