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Income Tax and Social Contribution - Summary of Deferred Income Tax Assets and Liabilities (Detail) - BRL (R$) R$ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
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Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] |  |  |
Income tax losses |  | R$ 2,987,069 | R$ 2,574,260
Social contribution losses |  | 1,087,742 | 929,432
Temporary differences |  |  |
Share-based payment transactions |  | 50,114 | 19,129
Allowance for expected credit losses |  | 28,948 | 31,416
Profit sharing |  | 111,931 | 41,080
Tax credit losses |  | 81,918 | 83,833
Interest on preferred shareholders payable in subsidiaries |  |  | 167,412
Post-employment benefits |  | 160,082 | 200,461
Loss allowances for impairment |  | 193,207 | 226,092
Provision for legal proceedings |  | 374,369 | 288,967
Miscellaneous expense allowance |  | 401,423 | 366,224
Review of useful life of property, plant and equipment |  |  | 399,537
Leases |  | 431,629 |
Foreign exchange-Loans and borrowings |  | 1,667,500 | 1,962,892
Other | [1] | 300,307 | 242,018
Deferred taxes-Assets |  | 7,876,239 | 7,532,753
(-) Deferred taxes assets not recognized | [2] | (2,483,035) | (2,318,998)
Fair value option to loans |  | (127,318) | 526,001
Fair value amortization of the property, plant and equipment |  | (15,976) | (2,640)
Leases |  |  | (25,460)
Tax deductible goodwill |  | (331,404) | (839,939)
Investment properties |  | (100,197) |
Marketable securities |  | (62,593) |
Provision for realization - Goodwill recorded in equity |  | (449,153) |
Income on formation of joint ventures |  | (668,508) | (1,135,036)
Unrealized gains on derivatives instruments |  | (1,034,373) | (2,206,216)
Review of useful life of property, plant and equipment |  | (53,347) |
Deferred tax liabilities, Fair value amortization of intangible asset |  | (3,551,836) | (3,603,568)
Other |  | 235,073 | 282,212
Total |  | (6,159,632) | (7,004,646)
Total deferred taxes recorded, net |  | 766,428 | 1,790,891
Deferred tax assets |  | 3,051,628 | 1,900,241
Deferred tax liabilities |  | R$ (3,818,056) | R$ (3,691,132)
[1] | Refers mainly to tax losses and temporary differences of the Company, Rumo Malha Sul and Rumo Malha Oeste, which, under current conditions, do not meet the requirements for accounting for said income tax and social contribution assets deferred due to the lack of predictability of future generation of tax profits.
[2] | Provision for accounting realization of tax loss recognized in the capital contribution in a subsidiary.

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