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23. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 13) - BRL (R$) R$ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through other comprehensive income |  | R$ 19,285
Financial assets, fair value through profit and loss | R$ 329,202 | 413,788
Financial liabilities, fair value through profit and loss | 5,583,913 | 1,972,507
Total | 5,625,942 | 2,018,470
Derivatives [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 377,990 | 245,315
Financial liabilities, fair value through profit and loss | (385,696) | (153,615)
Investment funds [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 21,371 | 20,301
Financial treasury bills [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 312,515 | 396,994
Credit linked notes [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through other comprehensive income |  | 19,285
Stocks [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through other comprehensive income | 42,029 | 26,678
Savings account and overnight [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 1,220,232 | 689,874
Term deposits [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 250,189 | 374,859
Bank deposit certificates [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 3,662,448 | 879,758
Trade accounts receivables [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 310,265 | 225,941
Written option- business combination [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial liabilities, fair value through profit and loss | (185,401) | (706,920)
Level 1 [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Total | 1,846,336 | 1,527,991
Level 1 [member] | Derivatives [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss |  |
Financial liabilities, fair value through profit and loss |  |
Level 1 [member] | Investment funds [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 21,371 | 20,301
Level 1 [member] | Financial treasury bills [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 312,515 | 396,994
Level 1 [member] | Credit linked notes [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through other comprehensive income |  | 19,285
Level 1 [member] | Stocks [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through other comprehensive income | 42,029 | 26,678
Level 1 [member] | Savings account and overnight [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 1,220,232 | 689,874
Level 1 [member] | Term deposits [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 250,189 | 374,859
Level 1 [member] | Bank deposit certificates [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss |  |
Level 1 [member] | Trade accounts receivables [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss |  |
Level 2 [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Total | 3,965,007 | 1,197,399
Level 2 [member] | Derivatives [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 377,990 | 245,315
Financial liabilities, fair value through profit and loss | (385,696) | (153,615)
Level 2 [member] | Investment funds [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss |  |
Level 2 [member] | Financial treasury bills [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss |  |
Level 2 [member] | Credit linked notes [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through other comprehensive income |  |
Level 2 [member] | Stocks [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through other comprehensive income |  |
Level 2 [member] | Savings account and overnight [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss |  |
Level 2 [member] | Term deposits [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss |  |
Level 2 [member] | Bank deposit certificates [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 3,662,448 | 879,758
Level 2 [member] | Trade accounts receivables [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | 310,265 | 225,941
Level 3 [Member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | (185,401) | (706,920)
Level 3 [Member] | Written option- business combination [member] |  |
DisclosureOfFinancialInstrumentsAndRisksManagementLineItems [Line Items] |  |
Financial assets, fair value through profit and loss | R$ (185,401) | R$ (706,920)

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- Definition The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_8_e&doctype=Standard -URIDate 2020-01-01 + Details
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