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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 2017-01-01
-Paragraph 140
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_140_a&doctype=Standard
-URIDate 2017-03-09

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- Definition

The amount of 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/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 55
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard
-URIDate 2017-03-09

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- Definition

The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]

+ References

+ Details

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EMPLOYEE BENEFITS - Defined benefit pension plan - Reconciliation of plan assets and liabilities (Details) - Defined benefit pension plan - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliations of assets and liabilities of the plans
Net	R$ (1,084,758)	R$ (1,088,773)
Plan assets		55,307
Defined benefit obligation	(1,084,758)	(1,144,080)
Present value of the defined benefit obligations
Reconciliations of assets and liabilities of the plans
Net	(4,314,592)	(4,174,653)	R$ (4,739,299)	R$ (3,791,670)
Fair value of plan assets
Reconciliations of assets and liabilities of the plans
Net	3,456,613	3,292,890	R$ 3,865,411	R$ 3,319,133
Asset ceiling restrictions on recognition of net funded assets
Reconciliations of assets and liabilities of the plans
Net	R$ (226,779)	R$ (207,010)