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15. INCOME TAX AND SOCIAL CONTRIBUTION (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | R$ (1,110,440) | R$ (976,746) |  |  |
Movement in shareholders' equity | 21,208 | 26,778 |  |  |
Movement in profit or loss | 576,895 | (50,128) |  |  |
Other movement |  | (110,344) |  |  |
Deferred tax asset/liability, ending | (512,337) | (1,110,440) |  |  |
Total deferred assets |  |  | R$ 89,394 | R$ 63,119 | R$ 70,151
Total deferred liabilities |  |  | (601,731) | (1,173,559) | (1,046,897)
Total deferred | (512,337) | (1,110,440) | (512,337) | (1,110,440) | (976,746)
Deferred income tax losses |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 1,137,234 | 970,800 |  |  |
Movement in profit or loss | (177,378) | 245,846 |  |  |
Other movement | (616) | (79,412) |  |  |
Deferred tax asset/liability, ending | 959,240 | 1,137,234 |  |  |
Total deferred | 1,137,234 | 1,137,234 | 959,240 | 1,137,234 | 970,800
Deferred social contribution tax losses |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 406,884 | 340,629 |  |  |
Movement in profit or loss | (39,303) | 94,843 |  |  |
Other movement | (223) | (28,588) |  |  |
Deferred tax asset/liability, ending | 367,358 | 406,884 |  |  |
Total deferred | 406,884 | 406,884 | 367,358 | 406,884 | 340,629
Temporary differences |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | (2,654,558) | (2,288,175) |  |  |
Movement in shareholders' equity | 21,208 | 26,778 |  |  |
Movement in profit or loss | 793,576 | (390,817) |  |  |
Other movement | 839 | (2,344) |  |  |
Deferred tax asset/liability, ending | (1,838,935) | (2,654,558) |  |  |
Total deferred | (2,654,558) | (2,654,558) | (1,838,935) | (2,654,558) | (2,288,175)
Provision for tax social security, labor, civil and environmental risks |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 269,899 | 256,936 |  |  |
Movement in profit or loss | (5,846) | 12,963 |  |  |
Other movement | 3,184 |  |  |  |
Deferred tax asset/liability, ending | 267,237 | 269,899 |  |  |
Total deferred | 269,899 | 269,899 | 267,237 | 269,899 | 256,936
Provision for environmental liabilities |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 86,851 | 95,048 |  |  |
Movement in profit or loss | (19,708) | (8,197) |  |  |
Deferred tax asset/liability, ending | 67,143 | 86,851 |  |  |
Total deferred | 86,851 | 86,851 | 67,143 | 86,851 | 95,048
Assets impairment losses |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 88,433 | 93,908 |  |  |
Movement in profit or loss | (7,092) | (5,475) |  |  |
Deferred tax asset/liability, ending | 81,341 | 88,433 |  |  |
Total deferred | 88,433 | 88,433 | 81,341 | 88,433 | 93,908
Inventory impairment losses |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 45,814 | 35,703 |  |  |
Movement in profit or loss | (7,054) | 10,111 |  |  |
Deferred tax asset/liability, ending | 38,760 | 45,814 |  |  |
Total deferred | 45,814 | 45,814 | 38,760 | 45,814 | 35,703
(Gains )/ losses in financial instruments |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | (912) | (2,300) |  |  |
Movement in profit or loss | (2,407) | 1,388 |  |  |
Deferred tax asset/liability, ending | (3,319) | (912) |  |  |
Total deferred | (912) | (912) | (3,319) | (912) | (2,300)
(Gains )/losses on available for sale financial assets |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 417,659 | 705,929 |  |  |
Movement in shareholders' equity | 530,292 | 316,563 |  |  |
Movement in profit or loss | (584,856) |  |  |  |
Deferred tax asset/liability, ending | 363,095 | 417,659 |  |  |
Total deferred | 417,659 | 417,659 | 363,095 | 417,659 | 705,929
Actuarial liability (pension and healthcare plan) |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 273,058 | 134,578 |  |  |
Movement in shareholders' equity | (48) | 180,834 |  |  |
Movement in profit or loss | 3,022 | (41,065) |  |  |
Other movement |  | (1,289) |  |  |
Deferred tax asset/liability, ending | 276,032 | 273,058 |  |  |
Total deferred | 273,058 | 273,058 | 276,032 | 273,058 | 134,578
Accrued supplies and services |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 67,716 | 123,101 |  |  |
Movement in profit or loss | 27,928 | (55,385) |  |  |
Deferred tax asset/liability, ending | 95,644 | 67,716 |  |  |
Total deferred | 67,716 | 67,716 | 95,644 | 67,716 | 123,101
Allowance for doubtful debts |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 47,216 | 42,008 |  |  |
Movement in profit or loss | 14,199 | 5,208 |  |  |
Deferred tax asset/liability, ending | 61,415 | 47,216 |  |  |
Total deferred | 47,216 | 47,216 | 61,415 | 47,216 | 42,008
Goodwil on merger |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 608 | 815 |  |  |
Movement in profit or loss | (608) | (207) |  |  |
Deferred tax asset/liability, ending |  | 608 |  |  |
Total deferred | 608 | 608 |  | 608 | 815
Unrealized exchange differences |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 1,511,152 | 1,589,651 |  |  |
Movement in shareholders' equity |  | 56,493 |  |  |
Movement in profit or loss | (500,620) | (134,992) |  |  |
Deferred tax asset/liability, ending | 1,010,532 | 1,511,152 |  |  |
Total deferred | 1,511,152 | 1,511,152 | 1,010,532 | 1,511,152 | 1,589,651
(Gain) in control loss on Transnordestina |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | (92,180) | (92,180) |  |  |
Deferred tax asset/liability, ending | (92,180) | (92,180) |  |  |
Total deferred | (92,180) | (92,180) | (92,180) | (92,180) | (92,180)
Cash flow hedge accounting |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 134,479 | 148,471 |  |  |
Movement in shareholders' equity | 355,563 | (13,992) |  |  |
Deferred tax asset/liability, ending | 490,042 | 134,479 |  |  |
Total deferred | 134,479 | 134,479 | 490,042 | 134,479 | 148,471
Acquisition Fair Value SWT/CBL |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | (193,311) | (199,001) |  |  |
Movement in shareholders' equity | (16,683) | (21,143) |  |  |
Movement in profit or loss | 37,880 | 26,833 |  |  |
Deferred tax asset/liability, ending | (172,114) | (193,311) |  |  |
Total deferred | (193,311) | (193,311) | (172,114) | (193,311) | (199,001)
Deferred taxes non computed |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | (212,236) | (1,324,437) |  |  |
Movement in shareholders' equity |  | (566,173) |  |  |
Movement in profit or loss | (38,359) | (3,255) |  |  |
Other movement | (2,345) | (115) |  |  |
Deferred tax asset/liability, ending | (252,940) | (212,236) |  |  |
Total deferred | (212,236) | (212,236) | (252,940) | (212,236) | (1,324,437)
Estimated (Losses)/reversals to deferred taxes credits |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | (4,130,928) | (3,013,730) |  |  |
Movement in shareholders' equity | (885,069) | 82,769 |  |  |
Movement in profit or loss | 1,929,424 | (123,056) |  |  |
Deferred tax asset/liability, ending | (3,086,573) | (4,130,928) |  |  |
Total deferred | (4,130,928) | (4,130,928) | (3,086,573) | (4,130,928) | (3,013,730)
Business Combination |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | (1,040,536) | (1,072,824) |  |  |
Movement in profit or loss | 9,724 | 32,288 |  |  |
Deferred tax asset/liability, ending | (1,030,812) | (1,040,536) |  |  |
Total deferred | (1,040,536) | (1,040,536) | (1,030,812) | (1,040,536) | (1,072,824)
Others |  |  |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |  |  |
Deferred tax asset/liability, beginning | 72,660 | 190,149 |  |  |
Movement in shareholders' equity | 37,153 | (8,573) |  |  |
Movement in profit or loss | (62,051) | (107,976) |  |  |
Other movement |  | (940) |  |  |
Deferred tax asset/liability, ending | 47,762 | 72,660 |  |  |
Total deferred | R$ 72,660 | R$ 72,660 | R$ 47,762 | R$ 72,660 | R$ 190,149

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