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18. INCOME TAX AND SOCIAL CONTRIBUTION (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | R$ 1,883,765 | R$ (512,337) |  |  |
Movement in profit or loss |  | 170,604 | 215,306 |  |  |
Deferred tax asset/liability, ending |  | 3,256,110 | 1,883,765 |  |  |
Total deferred assets |  |  |  | R$ 3,874,946 | R$ 2,473,304 | R$ 89,394
Total deferred liabilities |  |  |  | (618,836) | (589,539) | (601,731)
Total deferred |  | 1,883,765 | (512,337) | 3,256,110 | 1,883,765 | (512,337)
Deferred Income Tax Losses [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 1,610,801 | 959,240 |  |  |
Movement in profit or loss |  | 238,198 | 651,561 |  |  |
Deferred tax asset/liability, ending |  | 1,848,999 | 1,610,801 |  |  |
Total deferred |  | 1,848,999 | 959,240 | 1,848,999 | 1,610,801 | 959,240
Deferred social contribution tax losses [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 610,046 | 367,358 |  |  |
Movement in profit or loss |  | 78,162 | 242,688 |  |  |
Deferred tax asset/liability, ending |  | 688,208 | 610,046 |  |  |
Total deferred |  | 688,208 | 367,358 | 688,208 | 610,046 | 367,358
Temporary Differences [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (337,082) | (1,838,935) |  |  |
Movement in shareholders' equity |  | (59,380) | (2,357) |  |  |
Movement in profit or loss |  | 1,110,336 | 1,504,151 |  |  |
Other movement |  | 5,029 | 59 |  |  |
Deferred tax asset/liability, ending |  | 718,903 | (337,082) |  |  |
Total deferred |  | 718,903 | (1,838,935) | 718,903 | (337,082) | (1,838,935)
Provision For Tax Social Security, Labor, Civil And Environmental Risks [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 264,013 | 334,380 |  |  |
Movement in profit or loss |  | 15,136 | (70,367) |  |  |
Deferred tax asset/liability, ending |  | 279,149 | 264,013 |  |  |
Total deferred |  | 279,149 | 334,380 | 279,149 | 264,013 | 334,380
Assets impairment losses [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 182,431 | 181,516 |  |  |
Movement in profit or loss |  | (26,444) | 915 |  |  |
Other movement |  | 5,029 |  |  |  |
Deferred tax asset/liability, ending |  | 161,016 | 182,431 |  |  |
Total deferred |  | 161,016 | 181,516 | 161,016 | 182,431 | 181,516
(Gains )/ losses On financial instruments [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 414,495 | 359,776 |  |  |
Movement in profit or loss |  | (409,468) | 54,719 |  |  |
Deferred tax asset/liability, ending |  | 5,027 | 414,495 |  |  |
Total deferred |  | 5,027 | 414,495 | 5,027 | 414,495 | 359,776
Actuarial liability (pension and healthcare plan) [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 314,601 | 276,032 |  |  |
Movement in shareholders' equity |  | (44,732) | 38,569 |  |  |
Movement in profit or loss |  | (7,412) |  |  |  |
Deferred tax asset/liability, ending |  | 262,457 | 314,601 |  |  |
Total deferred |  | 262,457 | 276,032 | 262,457 | 314,601 | 276,032
Accrued supplies and services [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 132,411 | 95,644 |  |  |
Movement in profit or loss |  | 22,041 | 36,767 |  |  |
Deferred tax asset/liability, ending |  | 154,452 | 132,411 |  |  |
Total deferred |  | 154,452 | 95,644 | 154,452 | 132,411 | 95,644
Unrealized exchange differences [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning | [1] | 1,181,501 | 1,010,532 |  |  |
Movement in profit or loss | [1] | (29,172) | 170,969 |  |  |
Deferred tax asset/liability, ending | [1] | 1,152,326 | 1,181,501 |  |  |
Total deferred | [1] | 1,152,326 | 1,010,532 | 1,152,326 | 1,181,501 | 1,010,532
Gain upon loss of control in Transnordestina [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [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] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 426,961 | 490,041 |  |  |
Movement in shareholders' equity |  | 1,315,839 | (63,080) |  |  |
Deferred tax asset/liability, ending |  | 1,742,800 | 426,961 |  |  |
Total deferred |  | 1,742,800 | 490,041 | 1,742,800 | 426,961 | 490,041
Aquisition Fair Value SWT/CBL [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (184,513) | (172,114) |  |  |
Movement in shareholders' equity |  | (57,651) | (52,071) |  |  |
Movement in profit or loss |  | 30,149 | 39,672 |  |  |
Deferred tax asset/liability, ending |  | (212,015) | (184,513) |  |  |
Total deferred |  | (212,015) | (172,114) | (212,015) | (184,513) | (172,114)
Deferred taxes non computed [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (291,961) | (252,940) |  |  |
Movement in profit or loss |  | (25,966) | (39,021) |  |  |
Deferred tax asset/liability, ending |  | (317,927) | (291,961) |  |  |
Total deferred |  | (317,927) | (252,940) | (317,927) | (291,961) | (252,940)
Estimated (Losses)/reversals to deferred taxes credits [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (1,625,998) | (3,086,572) |  |  |
Movement in shareholders' equity |  | (1,270,110) | 25,159 |  |  |
Movement in profit or loss |  | 1,548,640 | 1,435,415 |  |  |
Deferred tax asset/liability, ending |  | (1,347,468) | (1,625,998) |  |  |
Total deferred |  | (1,347,468) | (3,086,572) | (1,347,468) | (1,625,998) | (3,086,572)
Business Combination [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (1,023,341) | (1,030,812) |  |  |
Movement in profit or loss |  | 8,292 | 7,471 |  |  |
Deferred tax asset/liability, ending |  | (1,015,049) | (1,023,341) |  |  |
Total deferred |  | (1,015,049) | (1,030,812) | (1,015,049) | (1,023,341) | (1,030,812)
Consolidation CBSI [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | 50 |  |  |  |
Movement in profit or loss |  |  | (12) |  |  |
Other movement |  |  | 62 |  |  |
Deferred tax asset/liability, ending |  | 50 | 50 |  |  |
Total deferred |  | 50 | 50 | 50 | 50 |
Others [member] |  |  |  |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |  |  |  |
Deferred tax asset/liability, beginning |  | (35,552) | 47,762 |  |  |
Movement in shareholders' equity |  | (2,726) | 49,066 |  |  |
Movement in profit or loss |  | (15,457) | (132,377) |  |  |
Other movement |  |  | (3) |  |  |
Deferred tax asset/liability, ending |  | (53,735) | (35,552) |  |  |
Total deferred |  | R$ (53,735) | R$ 47,762 | R$ (53,735) | R$ (35,552) | R$ 47,762
[1] | The Company taxes exchange differences on a cash basis to calculate income tax and social contribution on net income.

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