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15. INCOME TAX AND SOCIAL CONTRIBUTION (Details 1) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Disclosure of fair value measurement of liabilities [line items] |  |  |
(Loss)/Profit before income tax and social contribution | R$ 5,450,917 | R$ 520,338 | R$ (576,951)
Tax rate (in percent) | 34.00% | 34.00% | 34.00%
Income tax and social contribution at combined statutory rate | R$ (1,853,312) | R$ (176,915) | R$ 196,163
Adjustment to reflect the effective rate |  | (250,334) |
Income tax and social contribution in profit for the period | (250,334) | (409,109) | (266,546)
Equity in results of affiliated companies |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | 50,134 | 42,431 | 22,072
Profit with differentiated rates or untaxed |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | (46,006) | 37,605 | (287,502)
Transfer pricing adjustment |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | (74,836) | (34,746) | (63,638)
Tax loss carryforwards without recognizing deferred taxes |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | (27,683) | (368,612) | (821,920)
Limit of Indebtedness |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | (38,486) | (39,378) | (35,391)
Unrecorded deferred taxes on temporary differences |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | (11,964) | 541,655 | 643,990
Defered Income Tax and social contribution on temporary diferences |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | 971,972 |  |
(Losses)/Reversal for deferred income and social contribution tax credits |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | 835,937 | (403,080) | 44,691
Income tax and social contribution on foreign profit |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | (30,219) | (29,964) | (35,613)
Goodwill amortization of Metalic |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate |  | 31,439 | 31,439
Tax Incentives |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | 36,710 | 14,358 | 22,673
Reversal of deferred tax in Namisa |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | (43,667) |  |
Other permanent deductions (additions) |  |  |
Disclosure of fair value measurement of liabilities [line items] |  |  |
Adjustment to reflect the effective rate | R$ (18,914) | R$ 7,537 | R$ 16,490

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