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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).