FINANCIAL INSTRUMENTS - Fair value of financial instruments - Assets (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
FINANCIAL INSTRUMENTS
Financial assets	R$ 8,112,935	R$ 9,451,689
Short-term investments
FINANCIAL INSTRUMENTS
Financial assets	2,338,097	2,959,135
Financial assets, at fair value	2,338,097	2,959,135
Trade accounts receivable - net
FINANCIAL INSTRUMENTS
Financial assets	4,875,394	4,999,004
Financial assets, at fair value	4,875,394	4,999,004
Fair value of derivatives
FINANCIAL INSTRUMENTS
Financial assets	766	3,272
Financial assets, at fair value	766	3,272
Other current assets
FINANCIAL INSTRUMENTS
Financial assets	543,288	789,901
Financial assets, at fair value	543,288	789,901
Other non-current assets
FINANCIAL INSTRUMENTS
Financial assets	355,390	700,377
Financial assets, at fair value	R$ 355,390	R$ 700,377

- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References + Details