XML 92 R63.htm IDEA: XBRL DOCUMENT v3.22.1

Employee Benefits and Private Pension Plan (Tables)

12 Months Ended

Dec. 31, 2021

Employee benefits and private pension plan

Post-employment benefits

The amounts related to such benefits were determined based on a valuation conducted by an independent actuary and reviewed by management as of December 31, 2021.

	12/31/2021		12/31/2020
Health and dental care plan (1)	159,867		200,318
Indemnification of FGTS	38,617		53,952
Seniority bonus (2)	5,570		16,336
Life insurance (1)	11,665		14,118
Total	215,719		284,724
Current	21,082		27,077
Non-current	194,637		257,647

(1) Only IPP, Tropical and Iconic.

(2) In 2021, there was a change in the seniority bonus policy for retirement, with a reduction in the benefit (Ultragaz and Ipiranga).

Changes in provision for post-employment benefits

The change in the present value of the post-employment benefit obligation occurred as follows:

	12/31/2021			12/31/2020
Opening balance	284,724			272,867
Expense for the year of continuing operations	15,585			11,622
Expense (revenue) for the year of discontinued operations	2,951			(6,411	)
(Gain) Losses from changes in actuarial assumptions	(58,954	)		24,822
Benefits paid directly by Company and its subsidiaries	(18,400	)		(18,969	)
Exchange rates from post employment benefits	217			793
Reclassification to liabilities held for sale (i)	(10,404	)		-
Ending balance	215,719			284,724

(i) For further information see Note 3.c.1.

Post-employment benefit expense

The total of expense in each year is presented below: 

	2021			2020			2019
				Re-presented			Re-presented
Health and dental care plan	15,265			11,127			10,442
Indemnification of FGTS	4,409			6,199			(5,423	)
Seniority bonus	(4,886	)		(6,821	)		3,580
Life insurance	797			1,117			1,293
Total	15,585			11,622			9,892

Significant actuarial assumptions adopted

The main actuarial assumptions used are:

Economic factors	12/31/2021		12/31/2020
	% p.a.		% p.a.
Discount rate for the actuarial obligation at present value	8.93		8.22
Average projected salary growth rate	7.07		7.07
Inflation rate (long term)	3.25		3.25
Growth rate of medical services	7.38		7.38

Sensitivity analysis

12/31/2021
Assumption	Change in assumptions		Decrease in liability		Change in assumptions		Increase in liability
Discount rate	increase by 1.0 p.p.		24,196		decrease by 1.0 p.p.		24,293
Wage growth rate	decrease by 1.0 p.p.		3,002		increase by 1.0 p.p.		2,258
Medical services growth rate	decrease by 1.0 p.p.		19,218		increase by 1.0 p.p.		23,522

X

- Definition

The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2021-01-01
-Paragraph 138
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_138&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfInformationAboutDefinedBenefitPlansAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2021-01-01
-Paragraph 140
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_140_a&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2021-01-01
-Paragraph 145
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_145&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The tabular disclosure of employment benefit expenses.

+ References

No definition available.

+ Details

Name:	ugp_SummaryOfEmploymentBenefitExpenseTableTextBlock
Namespace Prefix:	ugp_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The tabular disclosure of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans.

+ References

No definition available.

+ Details

Name:	ugp_SummaryOfSignificantActuarialAssumptionsAdoptedTableTextBlock
Namespace Prefix:	ugp_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration