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EMPLOYEES BENEFITS PLANS (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
F A F [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Present value of actuarial liabilities | R$ 3,121,348 | R$ 3,340,497
Fair value of assets | (3,603,611) | (3,547,727)
(Surplus) Deficit | (482,263) | (207,230)
Irrecoverable surplus - (asset ceiling) | 482,263 | 207,230
Beginning balance of irrecoverable surplus | 207,230 | 175,981
Ending balance of irrecoverable surplus | 482,263 | 207,230
Interest on irrecoverable surplus | 18,152 | 13,181
Changes in irrecoverable surplus during the year | 256,881 | 18,068
Ending balance of irrecoverable surplus | 482,263 | 207,230
Beginning balance of the present value of liabilities | 3,340,497 | 3,377,234
Ending balance of actuarial liabilities | 3,121,348 | 3,340,497
Interest on actuarial obligations | 283,241 | 246,073
Current service cost | 23,189 | 26,741
Past service cost - plan changes | (32,526) |
Benefit paid | (213,804) | (169,962)
Actuarial losses - experience | (36,292) | 325,778
Actuarial losses - hypothesis | (242,957) | (465,367)
Ending balance of actuarial liabilities | 3,121,348 | 3,340,497
Beginning balance of the fair value of plan assets | (3,547,727) | (3,553,215)
Ending Balance of the fair value of the assets | (3,603,611) | (3,547,727)
Interest income on assets plan | (301,394) | (259,254)
Benefit paid | 213,804 | 169,962
Return on assets higher (lower) than projection | 31,706 | 94,780
Ending Balance of the fair value of the assets | (3,603,611) | (3,547,727)
Beginning balance | 26,741 | 37,883
Ending balance | 23,190 | 26,741
Reversion to accumulated losses | (26,741) | (37,883)
Actuarial gains (losses) | 311,776 | 139,589
Return on assets higher (lower) than projection | (31,705) | (94,780)
Changes on irrecoverable surplus | (256,881) | (18,068)
Ending balance | 23,190 | 26,741
Current service costs | (23,190) | (26,741)
Interest on actuarial obligations | (283,241) | (246,073)
Projected return on assets | 301,394 | 259,254
Interest on irrecoverable surplus | (18,153) | (13,181)
Costs recognized in statement of income | (23,190) | (26,741)
Costs of defined benefit | (18,153) | (23,190)
Estimated costs for the next period | (18,153) | (23,190)
Plan I I [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Present value of actuarial liabilities | 20,822 | 23,981
Fair value of actuarial assets | (22,745) | (22,298)
(Surplus) Deficit | (1,923) | 1,683
Irrecoverable surplus - (asset ceiling) | 1,923 |
Net acturial asset |  | 1,683
Beginning balance of irrecoverable surplus |  | 167
Ending balance of irrecoverable surplus | 1,923 |
Interest on irrecoverable surplus |  | 12
Changes in irrecoverable surplus during the year | 1,923 | (179)
Ending balance of irrecoverable surplus | 1,923 |
Beginning balance of the present value of liabilities | 23,981 | 23,256
Ending balance of actuarial liabilities | 20,822 | 23,981
Interest on actuarial obligations | 1,997 | 1,627
Past service cost - plan changes | (546) |
Benefit paid | (1,838) | (1,712)
Actuarial losses - experience | (1,358) | 4,278
Actuarial losses - hypothesis | (1,414) | (3,468)
Ending balance of actuarial liabilities | 20,822 | 23,981
Beginning balance of the fair value of plan assets | (22,298) | (24,170)
Ending Balance of the fair value of the assets | (22,745) | (22,298)
Interest income on assets plan | (1,851) | (1,694)
Benefit paid | 1,838 | 1,712
Return on assets higher (lower) than projection | (434) | 1,854
Ending Balance of the fair value of the assets | (22,745) | (22,298)
Beginning balance | (2,485) | (2,734)
Ending balance | 3,385 | (2,485)
Reversion to accumulated losses | 2,485 | 2,734
Actuarial gains (losses) | 2,772 | (810)
Return on assets higher (lower) than projection | 434 | (1,854)
Changes on irrecoverable surplus | 179 | 179
Ending balance | 3,385 | (2,485)
Interest on actuarial obligations | (1,997) | (1,627)
Projected return on assets | 1,851 | 1,694
Interest on irrecoverable surplus |  | (12)
Costs recognized in statement of income | R$ (146) | R$ 55

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- Definition It represents as a reversion to statement of income. + References No definition available. + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_140_a&doctype=Standard -URIDate 2022-03-24 + Details
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