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10. DEFERRED INCOME TAXES (Details 3) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Deferred Income Taxes |  |  |  |
Income before taxes |  | R$ 1,352,234 | R$ 882,938 | R$ (2,447,808)
Nominal tax rate |  | 34.00% | 34.00% | 34.00%
Expense at nominal rate |  | R$ (459,759) | R$ (300,199) | R$ 832,255
Adjustments to income taxes |  |  |  |
Income from associates and joint ventures |  |  | 73,995 | 6,023
Difference of tax rates on results of foreign subsidiaries |  | 955,324 | (74,172) | 277,088
Difference of functional currency of foreign subsidiaries |  | 1,142,762 | 73,380 | 112,379
Deferred tax assets not recognized | [1] | (1,481,478) | (38,464) | (347,116)
Share-based payment |  | (22,774) | (14,172) | (5,842)
Transfer price |  | (40,568) | (16,966) | (79,043)
Penalties |  | (5,261) | (48,633) | (1,626)
Investment grant |  | 52,279 | 64,127 | 59,236
Write-off of non-realizable tax assets - SHB incorporation |  |  |  | (268,701)
Reversal (recognition) of provision with no deferred tax constituted |  |  | 481,356 | (244,591)
Other permanent differences |  | 32,238 | (4,857) | (6,760)
Total income tax expense continuing operations |  | R$ 172,763 | R$ 195,395 | R$ 333,302
Effective rate |  | (12.80%) | (22.10%) | 13.60%
Current tax |  | R$ (77,373) | R$ (94,699) | R$ (6,842)
Deferred tax |  | R$ 250,136 | R$ 290,094 | R$ 340,144
[1] | Amount related to the non-recognition of deferred tax on tax losses carryforward in the amount of R$4,357,288, due to limited capacity of realization (note 10.2).

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- Definition The amount that represents the difference between the tax expense (income) and the product of the income (loss) from associates and joint venture profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. + References No definition available. + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied transfer pricing by the applicable tax rate(s) that relates to changes in the tax rate. + References No definition available. + Details
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