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OPERATIONS - Acquisition by TIS (Details)
acesses in Thousands
12 Months Ended
Mar. 03, 2023
BRL (R$)
acesses
Dec. 31, 2023
BRL (R$)
Dec. 31, 2022
BRL (R$)
Dec. 31, 2021
BRL (R$)
Nov. 30, 2023
BRL (R$)
Sep. 30, 2023
BRL (R$)
Oct. 03, 2022
BRL (R$)
Apr. 20, 2022
BRL (R$)
Business combination                
Change in liability provisions   R$ 24,320,000 R$ 251,116,000 R$ 293,935,000        
Net assets acquired                
Current assets   542,289,000            
Cash and cash equivalents   64,056,000            
Other assets   478,233,000            
Non-current assets   45,593,000            
Long-term deposits   264,263,000            
Non-current   144,291,000 326,308,000          
Non-current   144,291,000 326,308,000          
Property, plant and equipment recognised as of acquisition date   674,166,000            
Intangible assets   2,708,761,000            
Financial assets recognised as of acquisition date   4,189,479,000            
Assets   120,737,980,000 119,121,483,000          
Current liabilities   1,157,474,000            
Other liabilities   394,057,000            
Non-current liabilities   935,131,000            
Other liabilities   1,876,185,000 1,478,381,000          
Provisions and contingencies   7,081,666,000 6,732,745,000          
Equity and liabilities   120,737,980,000 119,121,483,000          
Fair value of liabilities assumed   2,092,605,000            
Fair value of net assets acquired   2,096,874,000            
Goodwill   3,394,710,000            
Total consideration for acquisition   5,491,584,000            
Contingent liabilities recognised as of acquisition date   453,697            
Transaction costs               R$ 49,600,000
Net income for the year   5,039,977,000 4,057,902,000 R$ 6,229,357,000        
Total consideration for acquisition   5,491,584,000            
Deferred taxes   218,670,000            
Customer Portfolio                
Net assets acquired                
Intangible assets   96,195            
Fair value of the customer portfolio acquired   R$ 96,195            
Customer Portfolio | Minimum                
Net assets acquired                
Amortized term of customer portfolio   5 years            
Customer Portfolio | Maximum                
Net assets acquired                
Amortized term of customer portfolio   8 years            
Customer Portfolio | Weighted average                
Net assets acquired                
Amortized term of customer portfolio   6 years 7 months 6 days            
Liabilities for the acquisition of a company - Vita IT                
Net assets acquired                
Current assets         R$ 132,847,000      
Cash and cash equivalents         16,845,000      
Other assets         116,002,000      
Non-current assets         1,566,000      
Property, plant and equipment recognised as of acquisition date         2,262,000      
Intangible assets         129,000      
Financial assets recognised as of acquisition date         136,804,000      
Current liabilities         106,751,000      
Other liabilities         106,751,000      
Non-current liabilities         20,664,000      
Fair value of liabilities assumed         136,804,000      
Contingent liabilities recognised as of acquisition date   R$ 9,973,000            
Equity interests of acquirer         R$ 9,389,000      
Liabilities for the acquisition of a company - Vita IT | Customer Portfolio                
Net assets acquired                
Tax rate Percentage   34.00%            
Discount rate Percentage   19.26%            
Amortization period of Intangible assets   9 years and 3 months            
Fair value of Customer portfolio   R$ 11,423,000            
Liabilities for the acquisition of a company - Vita IT | Non compete agreement                
Net assets acquired                
Discount rate Percentage   19.26%            
Amortization period of Intangible assets   5 years            
Fair value of non compete and permanence agreement   R$ 12,324,000            
Liabilities for the acquisition of a company - Vita IT | Non compete agreement | Minimum                
Net assets acquired                
Reduction in capacity Percentage   20.00%            
Probability of competition increases Percentage   5.00%            
Probability of loss increases Percentage   2.00%            
Liabilities for the acquisition of a company - Vita IT | Non compete agreement | Maximum                
Net assets acquired                
Reduction in capacity Percentage   40.00%            
Probability of competition increases Percentage   25.00%            
Probability of loss increases Percentage   5.00%            
Liabilities for the acquisition of a company - Vita IT | Telefnica Infraestrutura e Segurana Ltda.                
Net assets acquired                
Current assets   R$ 30,408,000            
Cash and cash equivalents   5,334,000            
Other assets   25,074,000            
Non-current assets   59,464,000            
Non-current   29,611,000            
Non-current   29,611,000            
Property, plant and equipment recognised as of acquisition date   1,853,000            
Intangible assets   28,000,000            
Financial assets recognised as of acquisition date   89,872,000            
Current liabilities   27,238,000            
Non-current liabilities   28,495,000            
Other liabilities   295,000            
Personnel, charges and social benefits   18,227,000            
Provisions and contingencies   9,973,000            
Fair value of liabilities assumed   55,733,000            
Fair value of net assets acquired   34,139,000            
Goodwill   76,081,000 98,851,000          
Contingent liabilities   (9,973,000) (28,200,000)          
Adjustment for estimated consideration to be transferred   (595,000)            
Total consideration for acquisition   110,220,000 110,815,000          
Adjustment for Goodwill   (22,770,000)            
Capital contribution made   8,992,000 42,000     R$ 8,992,000 R$ 42,000,000  
Consideration based on contractual clauses   63,605,000 69,669,000          
Transaction costs             R$ 1,000,000  
Total consideration for acquisition   110,220,000 110,815,000          
Customer-related intangible assets recognised as of acquisition date   11,423,000 29,545,000          
Fair value of commitments   28,200,000 28,200,000          
Labor obligations Recognized As Of Acquisition Date   (18,227,000) 0          
Equity interests of acquirer   4,806,000 4,582,000          
Fair Value Of Assets Recognised As Of Acquisition Date   57,533,000 35,582,000          
Inventories   1,510,000 1,510,000          
Indemnity Asset Recognized As Of Acquisition Date   28,200,000 0          
Non Compete Agreement Recognized As Of Acquisition Date   12,324,000 0          
Brand Intangible Assets Recognised As of Acquisition Date   4,076,000 R$ 4,527,000          
Adjustment for Equity of the investee   224,000            
Adjustment for Fair value of acquired assets   21,951,000            
Adjustment for inventories   0            
Adjustment for Indemnity asset   28,200,000            
Adjustment for Non compete agreement   12,324,000            
Adjustment for Brand   (451,000)            
Adjustment for Customer portfolio   (18,122,000)            
Adjustment for Fair value of liabilities assumed   0            
Adjustment for Labor obligations   (18,227,000)            
Adjustment for Contingent liabilities   18,227,000            
Intangible assets   27,823,000            
Liabilities for the acquisition of a company - Vita IT | Telefnica Infraestrutura e Segurana Ltda. | Brand                
Net assets acquired                
Intangible assets   4,076,000            
Liabilities for the acquisition of a company - Vita IT | Telefnica Infraestrutura e Segurana Ltda. | Customer Portfolio                
Net assets acquired                
Intangible assets   11,423,000            
Liabilities for the acquisition of a company - Vita IT | Telefnica Infraestrutura e Segurana Ltda. | Non compete agreement                
Net assets acquired                
Intangible assets   12,324,000            
Liabilities for the acquisition of a company - Vita IT | Garliava's incorporated collection                
Net assets acquired                
Current assets   1,110,297,000            
Cash and cash equivalents   598,581,000            
Other assets   511,716,000            
Non-current assets   616,889,000            
Long-term deposits   107,346,000            
Current tax assets, non-current   94,085,000            
Non-current   13,261,000            
Non-current   13,261,000            
Property, plant and equipment recognised as of acquisition date   494,640,000            
Intangible assets   14,903,000            
Assets   1,727,186,000            
Current liabilities   1,034,286,000            
Current lease liabilities   194,705,000            
Current provisions   510,649,000            
Other liabilities   328,932,000            
Non-current liabilities   613,872,000            
Non-current lease liabilities   345,934,000            
Other liabilities   267,938,000            
Equity recognised as of acquisition date   79,028,000            
Equity and Liabilities recognised as of acquisition date   1,727,186,000            
Fair value of net assets acquired   5,486,362,000            
Goodwill   3,394,710,000            
Contingent liabilities   (456,379,000)            
Deferred taxes   201,838,000            
Licenses Intangible Assets Recognised As of Acquisition Date   2,263,954,000            
Customer-related intangible assets recognised as of acquisition date   82,239,000            
Liabilities for the acquisition of a company - Vita IT | Vale Saúde Administração de Cartão S.A. [Member]                
Net assets acquired                
Current assets   3,695,000            
Cash and cash equivalents   2,540,000            
Other assets   1,155,000            
Non-current assets   10,476,000            
Non-current   2,886,000            
Non-current   2,886,000            
Property, plant and equipment recognised as of acquisition date   34,000            
Intangible assets   7,556,000            
Financial assets recognised as of acquisition date   14,171,000            
Current liabilities   889,000            
Non-current liabilities   2,886,000            
Fair value of liabilities assumed   3,775,000            
Fair value of net assets acquired   10,396,000            
Goodwill   51,637,000            
Total consideration for acquisition   62,033,000            
Capital contribution made   37,029,000            
Contingent liabilities recognised as of acquisition date   2,956,000            
contingent liabilities at fair value   2,886,000            
Consideration based on contractual clauses   22,048,000            
Transaction costs   1,400,000            
Net operating revenue   12,288,000            
Net income for the year   3,521,000            
Total consideration for acquisition   62,033,000            
Intangible assets   7,531,000            
Liabilities for the acquisition of a company - Vita IT | Vale Saúde Administração de Cartão S.A. [Member] | Brand                
Net assets acquired                
Intangible assets   774,000            
Liabilities for the acquisition of a company - Vita IT | Vale Saúde Administração de Cartão S.A. [Member] | Customer Portfolio                
Net assets acquired                
Intangible assets   607,000            
Liabilities for the acquisition of a company - Vita IT | Vale Saúde Administração de Cartão S.A. [Member] | Non compete agreement                
Net assets acquired                
Intangible assets   R$ 3,623,000            
Liabilities for the acquisition of a company - Vita IT | Vale Saúde Administração de Cartão S.A. [Member] | Relationships with suppliers and service providers                
Net assets acquired                
Remaining period for amortisation   10 years            
fair value of the relationship with suppliers   R$ 2,527,000            
Intangible assets   2,527,000            
Vale Saúde Sempre | POP Internet Ltda ("POP")                
Net assets acquired                
Total consideration for acquisition R$ 62,033,000 62,033,000            
Capital contribution made   37,029,000       R$ 2,956,000    
Consideration based on contractual clauses   25,283,000            
Total consideration for acquisition R$ 62,033,000 R$ 62,033,000            
Number of users of acquiree | acesses 250              
Number of years users 3 years              
Revenue growth rate 64.00%              
Vale Saúde Sempre | POP Internet Ltda ("POP") | Brand                
Net assets acquired                
Average royalty rate Percentage   1.00%            
Brand costs and expenses Percentage   10.00%            
Tax rate Percentage   34.00%            
Fair value of Brand   R$ 774,000            
Amortization period of Intangible assets   4 years and 10 months            
Vale Saúde Sempre | POP Internet Ltda ("POP") | Brand | Weighted average                
Net assets acquired                
Discount rate Percentage   21.90%            
Vale Saúde Sempre | POP Internet Ltda ("POP") | Customer Portfolio                
Net assets acquired                
Tax rate Percentage   34.00%            
Amortization period of Intangible assets   4 years and 10 months            
Fair value of Customer portfolio   R$ 607,000            
Vale Saúde Sempre | POP Internet Ltda ("POP") | Customer Portfolio | Weighted average                
Net assets acquired                
Discount rate Percentage   21.90%            
Vale Saúde Sempre | POP Internet Ltda ("POP") | Non compete agreement                
Net assets acquired                
Amortization period of Intangible assets   5 years            
Fair value of non compete and permanence agreement   R$ 3,623,000            
Vale Saúde Sempre | POP Internet Ltda ("POP") | Non compete agreement | Minimum                
Net assets acquired                
Reduction in capacity Percentage   20.00%            
Probability of competition increases Percentage   25.00%            
Probability of loss increases Percentage   1.30%            
Vale Saúde Sempre | POP Internet Ltda ("POP") | Non compete agreement | Maximum                
Net assets acquired                
Reduction in capacity Percentage   40.00%            
Probability of competition increases Percentage   40.00%            
Probability of loss increases Percentage   2.50%            
Vale Saúde Sempre | POP Internet Ltda ("POP") | Non compete agreement | Weighted average                
Net assets acquired                
Discount rate Percentage   21.90%