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14 INCOME TAX AND SOCIAL CONTRIBUTION (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | R$ (512,337) | R$ (1,110,440) |  |  |
Movement in profit or loss |  | 215,306 | 176,700 |  |  |
Deferred tax asset/liability, ending |  | 1,883,765 | (512,337) |  |  |
Total deferred assets |  |  |  | R$ 2,473,304 | R$ 89,394 | R$ 63,119
Total deferred liabilities |  |  |  | (589,539) | (601,731) | (1,173,559)
Total deferred |  | (512,337) | (1,110,440) | 1,883,765 | (512,337) | (1,110,440)
Deferred Income Tax Losses [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 959,240 | 1,137,234 |  |  |
Movement in profit or loss |  | 651,561 | (177,378) |  |  |
Other movement |  |  | (616) |  |  |
Deferred tax asset/liability, ending |  | 1,610,801 | 959,240 |  |  |
Total deferred |  | 1,610,801 | 959,240 | 1,610,801 | 959,240 | 1,137,234
Deferred social contribution tax losses [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 367,358 | 406,884 |  |  |
Movement in profit or loss |  | 242,688 | (39,303) |  |  |
Other movement |  |  | (223) |  |  |
Deferred tax asset/liability, ending |  | 610,046 | 367,358 |  |  |
Total deferred |  | 610,046 | 367,358 | 610,046 | 367,358 | 406,884
Temporary Differences [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (1,838,935) | (2,654,558) |  |  |
Movement in shareholders' equity |  | (2,357) | 21,208 |  |  |
Movement in profit or loss |  | 1,504,151 | 793,576 |  |  |
Other movement |  | 59 | 839 |  |  |
Deferred tax asset/liability, ending |  | (337,082) | (1,838,935) |  |  |
Total deferred |  | (337,082) | (1,838,935) | (337,082) | (1,838,935) | (2,654,558)
Provision For Tax Social Security, Labor, Civil And Environmental Risks [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 334,380 | 356,750 |  |  |
Movement in profit or loss |  | (70,367) | (25,554) |  |  |
Other movement |  |  | 3,184 |  |  |
Deferred tax asset/liability, ending |  | 264,013 | 334,380 |  |  |
Total deferred |  | 264,013 | 334,380 | 264,013 | 334,380 | 356,750
Assets impairment losses [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 181,516 | 181,463 |  |  |
Movement in profit or loss |  | 915 | 53 |  |  |
Deferred tax asset/liability, ending |  | 182,431 | 181,516 |  |  |
Total deferred |  | 182,431 | 181,516 | 182,431 | 181,516 | 181,463
(Gains )/ losses in financial instruments [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 359,776 | 416,747 |  |  |
Movement in shareholders' equity |  |  | 530,292 |  |  |
Movement in profit or loss |  |  | (587,263) |  |  |
Deferred tax asset/liability, ending |  | 414,495 | 359,776 |  |  |
Total deferred |  | 414,495 | 359,776 | 414,495 | 359,776 | 416,747
(Gains )/ losses On financial instruments [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Movement in profit or loss |  | 54,719 |  |  |  |
Actuarial liability (pension and healthcare plan) [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 276,032 | 273,058 |  |  |
Movement in shareholders' equity |  | 38,569 | (48) |  |  |
Movement in profit or loss |  |  | 3,022 |  |  |
Deferred tax asset/liability, ending |  | 314,601 | 276,032 |  |  |
Total deferred |  | 314,601 | 276,032 | 314,601 | 276,032 | 273,058
Accrued supplies and services [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 95,644 | 67,716 |  |  |
Movement in profit or loss |  | 36,767 | 27,928 |  |  |
Deferred tax asset/liability, ending |  | 132,411 | 95,644 |  |  |
Total deferred |  | 132,411 | 95,644 | 132,411 | 95,644 | 67,716
Goodwil on merger [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  |  | 608 |  |  |
Movement in profit or loss |  |  | (608) |  |  |
Deferred tax asset/liability, ending |  |  |  |  |  |
Total deferred |  |  |  |  |  | 608
Unrealized exchange differences [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning | [1] | 1,010,532 | 1,511,152 |  |  |
Movement in profit or loss | [1] | 170,969 | (500,620) |  |  |
Deferred tax asset/liability, ending | [1] | 1,181,501 | 1,010,532 |  |  |
Total deferred | [1] | 1,181,501 | 1,010,532 | 1,181,501 | 1,010,532 | 1,511,152
(Gain) in control loss on Transnordestina [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [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 [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 490,042 | 134,479 |  |  |
Movement in shareholders' equity |  | (63,080) | 355,563 |  |  |
Deferred tax asset/liability, ending |  | 426,961 | 490,042 |  |  |
Total deferred |  | 426,961 | 490,042 | 426,961 | 490,042 | 134,479
Aquisition Fair Value SWT/CBL [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (172,114) | (193,311) |  |  |
Movement in shareholders' equity |  | (52,071) | (16,683) |  |  |
Movement in profit or loss |  | 39,672 | 37,880 |  |  |
Deferred tax asset/liability, ending |  | (184,513) | (172,114) |  |  |
Total deferred |  | (184,513) | (172,114) | (184,513) | (172,114) | (193,311)
Deferred taxes non computed [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (252,940) | (212,236) |  |  |
Movement in profit or loss |  | (39,021) | (38,359) |  |  |
Other movement |  |  | (2,345) |  |  |
Deferred tax asset/liability, ending |  | (291,961) | (252,940) |  |  |
Total deferred |  | (291,961) | (252,940) | (291,961) | (252,940) | (212,236)
Estimated (Losses)/reversals to deferred taxes credits [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (3,086,573) | (4,130,928) |  |  |
Movement in shareholders' equity |  | 25,159 | (885,069) |  |  |
Movement in profit or loss |  | 1,435,415 | 1,929,424 |  |  |
Deferred tax asset/liability, ending |  | (1,625,998) | (3,086,573) |  |  |
Total deferred |  | (1,625,998) | (3,086,573) | (1,625,998) | (3,086,573) | (4,130,928)
Business Combination [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (1,030,812) | (1,040,536) |  |  |
Movement in profit or loss |  | 7,471 | 9,724 |  |  |
Deferred tax asset/liability, ending |  | (1,023,341) | (1,030,812) |  |  |
Total deferred |  | (1,023,341) | (1,030,812) | (1,023,341) | (1,030,812) | (1,040,536)
Consolidation CBSI [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  |  |  |  |  |
Movement in profit or loss |  | (12) |  |  |  |
Other movement |  | 62 |  |  |  |
Deferred tax asset/liability, ending |  | 50 |  |  |  |
Total deferred |  | 50 |  | 50 |  |
Others [Member] |  |  |  |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 47,762 | 72,660 |  |  |
Movement in shareholders' equity |  | 49,066 | 37,153 |  |  |
Movement in profit or loss |  | (132,377) | (62,051) |  |  |
Other movement |  | (3) |  |  |  |
Deferred tax asset/liability, ending |  | (35,552) | 47,762 |  |  |
Total deferred |  | R$ (35,552) | R$ 47,762 | R$ (35,552) | R$ 47,762 | R$ 72,660
[1] | The Company taxes exchange differences on a cash basis to calculate income tax and social contribution on net income.

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