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10. DEFERRED INCOME TAXES (Details) - BRL (R$) R$ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Assets |  |  |  |
Tax loss carryforwards |  | R$ 2,060,846 | R$ 1,785,027 |
Negative calculation basis (social contribution) |  | 772,283 | 682,175 |
Temporary differences |  |  |  |
Temporary differences - assets |  | 4,120,642 | 3,726,143 |
Temporary differences - liabilities |  | (2,038,105) | (1,896,083) |
Total Assets |  | 2,109,064 | 1,915,370 |
Total Liabilities |  | (26,527) | (85,310) |
Total deferred taxes |  | 2,082,537 | 1,830,060 | R$ 1,453,878
Provisions for tax, civil and labor risks [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 458,019 | 477,538 |
Suspended collection taxes [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 1,871 | 31,069 |
Expected credit losses [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 194,977 | 164,332 |
Impairment on tax credits [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 67,900 | 60,797 |
Provision for other obligations [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 115,959 | 64,661 |
Employees' profit sharing [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 86,752 | 66,166 |
Write-down to net realizable value of inventories [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 19,189 | 18,718 |
Employees' benefits plan [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 216,510 | 202,228 |
Lease basis difference [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 86,308 | 37,492 |
Other temporary differences [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - assets |  | 40,028 | 135,940 |
Temporary differences - liabilities |  | (22,749) | (77,903) |
Difference on tax x accounting basis for goodwill amortization [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - liabilities |  | (320,729) | (319,592) |
Difference on tax x accounting basis for depreciation (useful life) [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - liabilities |  | (851,436) | (802,844) |
Unrealized gains on derivatives, net [member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - liabilities |  | (42,493) | (43,428) |
Business Combination [Member] | Sadia S.A. [Member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - liabilities | [1] | (761,429) | (640,318) |
Unrealized Fair Value Gains, Net [Member] |  |  |  |
Temporary differences |  |  |  |
Temporary differences - liabilities |  | R$ (39,269) | R$ (11,998) |
[1] | The deferred tax asset on the Sadia business combination was recorded on the amortization difference between the accounting and tax goodwill calculated as of the purchase price allocation date. The deferred tax liability on the Sadia business combination is substantially represented by the allocation of goodwill to property, plant and equipment, brands and contingent liabilities.

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