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v3.23.1

DEFERRED INCOME TAXES (Details) - BRL (R$) R$ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |  |  |
Tax losses carryforward |  | R$ 2,800,162 | R$ 2,822,754 |
Adjustments for current tax of prior periods |  | 1,008,058 | 1,046,574 |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  | 4,967,895 | 5,110,696 |
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities |  | (2,512,897) | (2,193,136) |
Total deferred taxes |  | 2,454,998 | 2,917,560 | R$ 2,082,537
Deferred tax assets |  | 2,566,461 | 2,941,270 |
Deferred tax liabilities |  | (111,463) | (23,710) |
Provisions For Tax Civi Land Labor Risks [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  | 420,470 | 458,229 |
Expected Credit Losses [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  | 183,504 | 184,643 |
Impairment On Tax Credits [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  | 57,083 | 64,297 |
Losses on change in fair value of derivatives |  | 31,930 | 42,566 |
Provision For Other Obligations [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  | 146,652 | 150,609 |
Employees Profit Sharing [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  |  | 47,227 |
Write Down To Net Realizable Value Of Inventories [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  | 48,744 | 27,934 |
Employees Benefits Plan [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  | 138,451 | 148,990 |
Lease Basis Difference [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  | 132,841 | 95,563 |
Adjustment To The Expcted Annual Rate [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred tax expense (income) relating to origination and reversal of temporary differences |  |  | 21,310 |
Difference On Tax X Accounting Basis For Goodwill Amortization [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities |  | (323,005) | (307,442) |
Difference Between Tax Depreciation Rate And Accounting Depreciation Rate Usefullife [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities |  | (947,303) | (895,407) |
Business Combination [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities | [1] | (1,003,955) | (920,214) |
Monetary Correction By Hyperinflation [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities |  | (85,997) |  |
Unrealized Gains On Derivatives Net [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities |  | (73,998) |  |
Unrealized Fair Value Gains Net [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities |  | (71,617) | (37,692) |
Other temporary differences [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Deferred Tax Expense Income Relating To Origination And Reversal Of Temporary Differences Liabilities |  | R$ (7,022) | R$ (32,381) |
[1] | The deferred tax liability on business combination is substantially represented by the allocation of goodwill to property, plant and equipment, brands and contingent liabilities.

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