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EMPLOYEE BENEFITS (Details 7) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
IfrsStatementLineItems [Line Items] |  |
Actuarial financing method | Projected unit credit | Projected unit credit
Functional currency | Real (R$) | Real (R$)
Recognition of plan assets | Fair value | Fair value
Inflation rate | 3.90% | 5.31%
Nominal salary increase rate | 1.00% | 1.00%
Nominal benefit increase rate | 3.90% | 5.31%
Retirement age | 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan | 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan
Household of active participants | 90% will be married at the time of retirement for the Mauá Prev and ACT Plans, and 95% for the other Plans. The wife being 4 years younger than her husband. | 95% will be married at the time of retirement, with the wife being 4 years younger than the husband
Millennium Plan [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Nominal discount rate | Millennium Plan: 5.36% | Millennium Plan: 6.14%
Rate of return on investments | Millennium Plan: 5.36% | Millennium Plan: 6.14%
General mortality table | Millennium Plan: AT-2012 segregated by gender | Millennium Plan: AT-2012 segregated by gender
Disability table | Millennium Plan: AT-2012 segregated by gender | Millennium Plan: Prudential (Ferr Apos) unaggravated by 10%
Disability mortality table | Millennium Plan: AT 71 | Millennium Plan: AT 71
Turnover table | Millennium Plan 5% per year | Millennium Plan 5% per year
Plan [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Nominal discount rate | Plan 35%: 5.32% | Plan 35%: 6.10%
Rate of return on investments | Plan 35%: 5,32% | Plan 35%: 6.10%
General mortality table | Plans 35% : AT-2000 Male, aggravated by 15% | Plans 35% : AT-2000 Male, aggravated by 15%
Disability table |  | Plan 35%: Medium Light
Disability mortality table | Plans 35%: MI-2006 - 10% M&F | Plans 35%: MI-2006 - 10% M&F
Supplementation [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Nominal discount rate | Supplementation: 5.33% | Supplementation: 6.10%
Rate of return on investments | Supplementation : 5.33% | Supplementation : 6.10%
General mortality table | Supplementation: AT-2000 segregated by gender, aggravated by 10% | Supplementation: AT-2000 segregated by gender, aggravated by 10%
Disability table |  | Supplementation: Not applied
Disability mortality table | Supplementation: Winklevoss - 10% | Supplementation: Winklevoss - 10%
Turnover table |  | Null for 35% Plans and Supplementation
Maua Prev [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Nominal discount rate | Mauá Prev: 5.34% | Mauá Prev: 6.10%
Rate of return on investments | Mauá Prev: 5.34% | Mauá Prev: 6.10%
General mortality table | Mauá Prev: AT-2012 segregated by gender | Mauá Prev: AT-2000 segregated by gender
Disability table | Mauá Prev and ACT: IAPB57 | Mauá Prev: Mercer Disability
Disability mortality table | Mauá Prev E ACT: Álvaro Vindas smoothed by 50% | Mauá Prev: IAPB-57
Turnover table | Maua Prev: MercerService | Maua Prev: up to 10 minimum wages 20%, up to 20 minimum wages 15% and above 20 minimum wages 10%
Other Plans [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Disability table | Other Plans: Not applicable |
Turnover table | Other Plans: Not applicable |

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- Definition The expected rate of inflation that is 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 2023-01-01 -Paragraph 144 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_144&doctype=Standard -URIDate 2023-03-23 + Details
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