XML 102 R94.htm IDEA: XBRL DOCUMENT v3.21.4
Schedule of income and social contribution taxes reconciliation (Details) - BRL (R$)
R$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Income (loss) before taxes - continued operations R$ (254,478) R$ 307,658 R$ (408,263) R$ 857,188
Nominal tax rate 34.00% 34.00% 34.00% 34.00%
Benefit (expense) at nominal rate R$ 86,523 R$ (104,604) R$ 138,809 R$ (291,444)
Adjustments to income taxes        
Difference of tax rates on results of foreign subsidiaries 3,969 62,127 26,062 1,060,802
Difference of functional currency of foreign subsidiaries 264,645 289,404 (25,589) 1,343,322
Deferred tax assets not recognized [1] (420,364) (136,621) (792,387) (2,427,841)
Share-based payment (6,928) (11,906) (18,215) (16,718)
Penalties (3,690) 367 (7,012) (5,813)
Investment grant 25,293 21,441 59,454 40,955
Adjustment to the expcted annual rate 38,464 (216,245) 557,112 58,806
Other permanent differences (4,417) 7,088 22,948 3,277
Total R$ (16,505) R$ (88,949) R$ (38,818) R$ (234,654)
Effective rate (6.50%) 28.90% (9.50%) 27.40%
Current tax R$ 5,020 R$ (8,363) R$ (310,621) R$ (46,695)
Deferred tax R$ (21,525) R$ (80,586) 271,803 R$ (187,959)
Non-recognition of deferred tax on tax losses and negative basis     R$ 2,330,550  
[1] Amount related to the non-recognition of deferred tax on tax losses carryforward in the amount of R$2,330,550, due to limited capacity of realization (note 10.2).