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Income and Social Contribution Taxes - Deferred Taxes (Detail) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Assets - deferred income and social contribution taxes on: |  |  |
Provision for losses with assets |  | R$ 46,863 | R$ 47,436
Provision for tax, civil and labor risks |  | 326,662 | 225,585
Provision for post-employment benefits |  | 90,451 | 74,644
Provision for differences between cash and accrual basis |  | 35,989 | 63,330
Goodwill |  | 7,976 | 3,561
Business combination – tax basis vs. accounting basis of goodwill |  | 0 | 17,575
Provision for asset retirement obligation |  | 14,759 | 15,737
Operating provisions |  | 299,609 | 132,657
Provision for profit sharing and bonus |  | 91,883 | 69,588
Leases payable |  | 518,138 | 518,081
Change in fair value of subscription warrants |  | 3,566 | 9,224
Provision for deferred revenue |  | 932 | 8,121
Other temporary differences |  | 104,319 | 43,715
Tax losses and negative basis for social contribution carryforwards (10.d) |  | 396,601 | 283,238
Total |  | 1,937,748 | 1,512,492
Offsetting liability balance |  | (682,614) | (614,257)
Net balances of deferred tax assets |  | 1,255,134 | 898,235
Liabilities - deferred income and social contribution taxes on: |  |  |
Revaluation of property, plant and equipment |  | 0 | 387
Leases payable |  | 432,908 | 457,768
Provision for differences between cash and accrual basis | [1] | 81,293 | 9,389
Goodwill |  | 28,717 | 27,691
Business combination - fair value of assets |  | 54,921 | 61,521
Other temporary differences |  | 84,981 | 57,800
Total |  | 682,820 | 614,556
Offsetting asset balance |  | (682,614) | (614,257)
Net balance of deferred tax liabilities |  | R$ 206 | R$ 299
[1] | Refers mainly to the income and social contribution taxes on the exchange variation of the derivative instruments.

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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard -URIDate 2023-03-23 + Details
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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 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + 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 and carryforwards. + 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 fiscal basis against accounting basis of goodwill arising from business combination. + 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 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 leases payable. + 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 provisions classified as other. + 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 asset attributable to deductible temporary differences from provision for differences between cash and accrual basis. + 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 differences between cash and accrual basis. + 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 impairment of assets. + 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 post-employment benefits. + 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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- Definition The amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from provision for suppliers. + 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 revaluation of property, plant, and equipment. + References No definition available. + Details
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- Definition The amount before allocation of valuation allowances of deferred tax asset attributable to deductible tax losses and negative basis for social contribution carryforwards. + References No definition available. + Details
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