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27. Benefit plans (Tables)

12 Months Ended

Dec. 31, 2019

Benefit Plans

Benefit plans

	12.31.19		12.31.18
Non-current	523,918		592,165
Current	51,119		49,770
Total Benefit plans	575,037		641,935

Benefit payment obligations

	12.31.19		12.31.18
Benefit payment obligations at beginning of year	641,935		805,970
Current service cost	110,250		50,596
Interest cost	151,819		121,946
Actuarial losses	7,328		8,670
Result from exposure to inflation for the year	(291,613)		(260,131)
Benefits paid to participating employees	(44,682)		(85,116)
Benefit payment obligations at end of year	575,037		641,935

Detail of the charge recognized in the Statement of Comprehensive Income

	12.31.19		12.31.18		12.31.17
Cost	110,250		50,596		65,352
Interest	151,819		121,946		195,217
Actuarial results - Other comprehensive loss	7,328		8,670		(34,166)
	269,397		181,212		226,403

Actuarial assumptions

	12.31.19		12.31.18		12.31.17
Discount rate	5%		5%		5%
Salary increase	1%		1%		1%
Inflation	31%		31%		18%

Benefit plan sensitivity analysis

		12.31.19
Discount Rate: 4%
Obligation		631,436
Variation		56,399
		10%

Discount Rate: 6%
Obligation		527,057
Variation		(47,980)
		(8%)

Salary Increase : 0%
Obligation		526,485
Variation		(48,552)
		(8%)

Salary Increase: 2%
Obligation		631,321
Variation		56,284
		10%

Expected payments of benefits

		In 2020		In 2021		In 2022		In 2023		In 2024		Between 2025 to 2029
At December 31, 2019
Benefit payment obligations		51,119		9,117		9,499		10,507		3,011		12,763