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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
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.