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EMPLOYEE BENEFITS (Details 6) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |
Change in the asset’s limit (excluding interest income) | R$ (109,355) | R$ 13,604 | R$ 175,440
Actuarial losses and (gains) | 186,665 | (124,578) | (444,480)
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Loss due to change in financial assumptions | 194,988 | (204,485) | (647,564)
Loss due to experience adjustments | (13,933) | 79,907 | 203,084
Loss due to changes in assumptions | 5,610 |  |
Return on plan assets (less interest income) | (62,338) | 135,210 | 138,489
Change in the asset’s limit (excluding interest income) | (109,355) | 13,604 | 175,440
Actuarial losses and (gains) | R$ 14,972 | R$ 24,236 | R$ (130,551)

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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c&doctype=Standard -URIDate 2023-03-23 + Details
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