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v3.23.1

Income and Social Contribution Taxes - Deferred Taxes (Detail) - BRL (R$) R$ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Assets - deferred income and social contribution taxes on: |  |  |
Provision for losses with assets |  | R$ 47,436 | R$ 57,924
Provision for tax, civil and labor risks |  | 225,585 | 188,236
Provision for post-employment benefits |  | 74,644 | 73,335
Provision for differences between cash and accrual basis | [1] | 63,330 | 24,754
Goodwill |  | 3,561 | 4,825
Business combination – tax basis vs. accounting basis of goodwill |  | 17,575 | 18,699
Provision for asset retirement obligation |  | 15,737 | 16,991
Provision for suppliers |  | 132,657 | 39,364
Provision for profit sharing and bonus |  | 69,588 | 44,876
Leases payable |  | 60,484 | 41,463
Change in fair value of subscription warrants |  | 9,224 | 10,957
Provision for deferred revenue |  | 8,121 | 15,643
Other temporary differences |  | 43,715 | 2,769
Tax losses and negative basis for social contribution carryforwards (10.d) |  | 283,238 | 148,345
Total |  | 1,054,895 | 688,181
Offset liability balance |  | (156,660) | (116,426)
Net balances of deferred tax assets |  | 898,235 | 571,755
Liabilities - deferred income and social contribution taxes on: |  |  |
Revaluation of property, plant and equipment |  | 387 | 408
Leases payable |  | 171 | 138
Provision for differences between cash and accrual basis | [1] | 9,389 | 19,664
Goodwill |  | 27,691 | 28,676
Business combination - fair value of assets |  | 61,521 | 66,079
Other temporary differences |  | 57,800 | 1,743
Total |  | 156,959 | 116,708
Offset asset balance |  | (156,660) | (116,426)
Net balance of deferred tax liabilities |  | R$ 299 | R$ 282
[1] | Refers, mainly, to the income tax on the exchange variation of the hedge derivative instruments.

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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_o&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_56&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from change in fair value of subscription warrants. + References No definition available. + Details
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- Definition The amount before allocation of valuation allowances of deferred tax liability attributable to taxable temporary differences from provisions classified as other. + References No definition available. + Details
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- Definition The amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from provision for asset retirement obligation. + References No definition available. + Details
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- Definition The amount before allocation of valuation allowances of deferred tax liability attributable to taxable temporary differences from provision for goodwill. + References No definition available. + Details
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- Definition The amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from provision for profit sharing and bonus. + References No definition available. + Details
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