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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, 2023 | Dec. 31, 2022 | Dec. 31, 2021
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$ 2,068,136 | R$ 2,830,333 | R$ 3,331,792
Recognized in income | 837 | (670,061) | (407,407)
Others | 88,975 | (8,396) | (3,687)
Comprehensive Income | (142,638) | (83,740) | (90,365)
Balance as of end of the year | 2,015,310 | 2,068,136 | 2,830,333
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 | 639,046 | 649,849 | 1,220,485
Recognized in income | 209,405 | 17,112 | (556,480)
Others | 88,975 | 41 | (24,312)
Comprehensive Income | (10) | (27,956) | 10,156
Balance as of end of the year | 937,416 | 639,046 | 649,849
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 | 173,579 | 123,087 | 290,276
Recognized in income | 67,505 | 50,492 | (187,814)
Others |  |  | 20,625
Balance as of end of the year | 241,084 | 173,579 | 123,087
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 | 525,158 | 422,752 | 385,463
Recognized in income | 55,830 | 108,240 | 37,256
Others |  | (5,295) |
Comprehensive Income | (40) | (539) | 33
Balance as of end of the year | 580,948 | 525,158 | 422,752
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 | 199,773 | 298,617 | 392,257
Recognized in income | (276) | (88) | (35,812)
Comprehensive Income | (106,576) | (98,756) | (57,828)
Balance as of end of the year | 92,921 | 199,773 | 298,617
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 | 347,051 | 359,074 | 501,114
Recognized in income | 56,739 | (191,137) | (144,352)
Comprehensive Income | (120,863) | 179,114 | 2,312
Balance as of end of the year | 282,927 | 347,051 | 359,074
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 | 834,335 | 1,569,311 | 1,057,541
Recognized in income | (410,931) | (735,097) | 511,763
Comprehensive Income | 223 | 121 | 7
Balance as of end of the year | 423,627 | 834,335 | 1,569,311
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 | 43,737 | 36,264 | 35,520
Recognized in income | 49,696 | 7,607 | 6,576
Comprehensive Income | (33) | (134) | (5,832)
Balance as of end of the year | 93,400 | 43,737 | 36,264
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 | (694,543) | (628,621) | (550,864)
Recognized in income | (27,131) | 72,810 | (38,544)
Others |  | (3,142) |
Comprehensive Income | 84,661 | (135,590) | (39,213)
Balance as of end of the year | R$ (637,013) | R$ (694,543) | R$ (628,621)

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