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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, 2022 | Dec. 31, 2021 | Dec. 31, 2020
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$ 2,830,333 | R$ 3,331,792 | R$ 3,553,806
Recognized in income | (670,061) | (407,407) | (199,573)
Others | (8,396) | (3,687) |
Acquisition of subsidiary |  |  | (86,093)
Comprehensive Income | (83,740) | (90,365) | 63,652
Balance as of end of the year | 2,068,136 | 2,830,333 | 3,331,792
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 | 649,849 | 1,220,485 | 1,341,464
Recognized in income | 17,112 | (556,480) | (157,207)
Others | 41 | (24,312) |
Comprehensive Income | (27,956) | 10,156 | 36,228
Balance as of end of the year | 639,046 | 649,849 | 1,220,485
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 | 123,087 | 290,276 | 350,810
Recognized in income | 50,492 | (187,814) | (60,534)
Others |  | 20,625 |
Balance as of end of the year | 173,579 | 123,087 | 290,276
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 | 422,752 | 385,463 | 242,794
Recognized in income | 108,240 | 37,256 | 140,871
Others | (5,295) |  |
Comprehensive Income | (539) | 33 | 1,798
Balance as of end of the year | 525,158 | 422,752 | 385,463
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 | 298,617 | 392,257 | 294,031
Recognized in income | (88) | (35,812) | (6,848)
Comprehensive Income | (98,756) | (57,828) | 105,074
Balance as of end of the year | 199,773 | 298,617 | 392,257
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 | 359,074 | 501,114 | 575,719
Recognized in income | (191,137) | (144,352) | (114,627)
Comprehensive Income | 179,114 | 2,312 | 40,022
Balance as of end of the year | 347,051 | 359,074 | 501,114
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 | 1,569,311 | 1,057,541 | 1,177,428
Recognized in income | (735,097) | 511,763 | (119,178)
Comprehensive Income | 121 | 7 | (709)
Balance as of end of the year | 834,335 | 1,569,311 | 1,057,541
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 | 36,264 | 35,520 | 23,618
Recognized in income | 7,607 | 6,576 | 11,740
Comprehensive Income | (134) | (5,832) | 162
Balance as of end of the year | 43,737 | 36,264 | 35,520
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 | (628,621) | (550,864) | (452,058)
Recognized in income | 72,810 | (38,544) | 106,210
Others | (3,142) |  |
Acquisition of subsidiary |  |  | (86,093)
Comprehensive Income | (135,590) | (39,213) | (118,923)
Balance as of end of the year | R$ (694,543) | R$ (628,621) | R$ (550,864)

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