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26 EMPLOYEE BENEFITS (Details Narrative) R$ in Thousands | 12 Months Ended
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Dec. 31, 2019 BRL (R$) Participants shares | Dec. 31, 2018 BRL (R$) Participants shares
EmployeeBenefitsLineItems [Line Items] |  |
Number of participants | 35,547 | 34,985
Number of common shares held | shares | 1,870,652 | 37,084,031
Total plan assets | R$ | R$ 5,500,000 | R$ 5,300,000
Percentage of average salary | 4.65% | 5.80%
Pension plan expense | R$ | R$ 40,644 | R$ 40,199
Defined Benefit Plan [Member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Number of participants | 10,616 | 11,063
Mixed Plan [Member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Number of participants | 11,111 | 11,845
Cbsprev Namisa Plan [Member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Number of participants | 841 | 1,028
Cbsprev Plan [Member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Number of participants | 12,979 | 11,049
Plan covering 35% Of The Average Salary [Member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Percentage of average salary | 35.00% |
Participant's salary term | 12 months |
Average Salary Supplementation Plan [Member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Percentage of average salary | 35.00% |
Participant's salary term | 12 months |
Mixed Supplementary Benefit Plan [Member] | 2020 [member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Contributions forecast to be paid 2020 | R$ | R$ 24,000 |
Contributions amount | R$ | R$ 1,965 |
Active Contributors [Member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Number of participants | 22,091 | 20,872
Retired Employees [Member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Number of participants | 13,139 | 13,454
Related Beneficiaries [Member] |  |
EmployeeBenefitsLineItems [Line Items] |  |
Number of participants | 317 | 659

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- Definition The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 144 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_144&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_f&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 147 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_147_b&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 148 -Subparagraph d -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_148_d_iii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The number of participants in a retirement benefit plan receiving benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2019-01-01 -Paragraph 36 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2019-en-r&anchor=para_36_b&doctype=Standard -URIDate 2019-03-27 + Details
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