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v3.23.1

INCOME AND SOCIAL CONTRIBUTION TAXES - Reconciliation (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Income (loss) before income taxes | R$ 15,859,027 | R$ 20,272,568 | R$ 3,495,678
Statutory tax rates | 34.00% | 34.00% | 34.00%
Income and social contribution taxes at statutory rates | R$ (5,392,069) | R$ (6,892,673) | R$ (1,188,531)
Tax adjustment with respect to: |  |  |
Difference in tax rates in foreign companies | 66,851 | 403,431 | 530,715
Equity in earnings of unconsolidated companies | 391,621 | 191,474 | 51,873
Interest on equity | 566,740 | 406,022 | 98,739
Interests on tax lawsuits | 20,442 | 551,624 |
Tax credits and incentives | 36,779 | 112,521 | 31,800
Deferred tax assets not recognized / Realization, net | 58,402 | 482,497 | (587,917)
Other permanent differences, net | (128,241) | 31,474 | (44,303)
Income and social contribution taxes | (4,379,475) | (4,713,630) | (1,107,624)
Current | (3,709,414) | (4,306,223) | (908,051)
Deferred | R$ (670,061) | R$ (407,407) | R$ (199,573)
Income taxes |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Statutory tax rates | 25.00% | 25.00% | 25.00%
Social contribution taxes |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Statutory tax rates | 9.00% | 9.00% | 9.00%
Foreign subsidiaries | Minimum |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Foreign tax rate | 23.00% | 23.00% | 23.00%
Foreign subsidiaries | Maximum |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Foreign tax rate | 35.00% | 35.00% | 35.00%
Foreign subsidiaries with mainly financial activities |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Foreign tax rate | 0.00% | 0.00% | 0.00%

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