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v3.25.1

Post-employment benefits (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of main assumptions used in actuarial valuation of retirement plans |
Schedule of main assumptions used in actuarial valuation of retirement plans |  |  |
Type | Assumption | 12/31/2024 | 12/31/2023
Demographic | Mortality table | AT-2000 softned by 10% | AT-2000 softned by 10%
Financial | Discount rate (1) | 11.59% p.a. | 9.56% p.a.
Financial | Inflation (2) | 4.00% p.a. | 4.00% p.a.
1) | Considers the interest rates of the National Treasury Notes (NTN-B) with maturity dates near the terms of the respective obligations, compatible with the economic scenario observed on the balance sheet closing date, considering the volatility of interest market and models used.
2) | Long-term inflation projected by the market, according to the maturity of each plan.
Schedule of allocation of assets by category segmented into quoted and not quoted in active market |
Schedule of allocation of assets by category segmented into quoted and not quoted in active market |  |  |  |  |
Types | Fair value |  | % Allocation
12/31/2024 | 12/31/2023 |  | 12/31/2024 | 12/31/2023
Fixed income securities | 20,732 | 22,363 |  | 96.5% | 94.2%
Quoted in an active market | 20,117 | 21,705 |  | 93.6% | 91.4%
Non quoted in an active market | 615 | 658 |  | 2.9% | 2.8%
Variable income securities | 9 | 640 |  | - | 2.7%
Quoted in an active market | 4 | 630 |  | - | 2.7%
Non quoted in an active market | 5 | 10 |  | - | -
Structured investments | 120 | 128 |  | 0.6% | 0.5%
Non quoted in an active market | 120 | 128 |  | 0.6% | 0.5%
Real estate | 546 | 544 |  | 2.5% | 2.3%
Loans to participants | 83 | 79 |  | 0.4% | 0.3%
Total | 21,490 | 23,754 |  | 100.0% | 100.0%
Schedule of change in net amount recognized in balance sheet |
Schedule of change in net amount recognized in balance sheet |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 12/31/2024
| Note | BD and CV plans |  | CD plans |  | Other post-employment benefits |  | Total
|  | Net asset | Actuarial liabilities | Asset ceiling | Recognized amount |  | Pension plan fund | Asset ceiling | Recognized amount |  | Liabilities |  | Recognized amount
Amounts at the beginning of the period |  | 23,754 | (21,590) | (4,130) | (1,966) |  | 393 | (80) | 313 |  | (776) |  | (2,429)
Amounts recognized in income (1+2+3+4) |  | 2,226 | (2,015) | (397) | (186) |  | 105 | (7) | 98 |  | (65) |  | (153)
1 - Cost of current service |  | - | (29) | - | (29) |  | - | - | - |  | - |  | (29)
2 - Cost of past service |  | - | - | - | - |  | - | - | - |  | - |  | -
3 - Net interest |  | 2,226 | (1,986) | (397) | (157) |  | 41 | (7) | 34 |  | (65) |  | (188)
4 - Other revenues and expenses (1) |  | - | - | - | - |  | 64 | - | 64 |  | - |  | 64
Amount recognized in stockholders' equity - other comprehensive income (5+6+7) |  | (3,240) | 2,762 | 290 | (188) |  | (133) | 6 | (127) |  | 88 |  | (227)
5 - Effects on asset ceiling |  | - | - | 290 | 290 |  | - | 6 | 6 |  | - |  | 296
6 - Remeasurements |  | (3,244) | 2,790 | - | (454) |  | (133) | - | (133) |  | 88 |  | (499)
Changes in demographic assumptions |  | - | - | - | - |  | - | - | - |  | - |  | -
Changes in financial assumptions |  | - | 3,197 | - | 3,197 |  | - | - | - |  | 91 |  | 3,288
Experience of the plan (2) |  | (3,244) | (407) | - | (3,651) |  | (133) | - | (133) |  | (3) |  | (3,787)
7 - Exchange variation |  | 4 | (28) | - | (24) |  | - | - | - |  | - |  | (24)
Other (8+9+10) |  | (1,250) | 1,808 | - | 558 |  | - | - | - |  | 191 |  | 749
8 - Receipt by Destination of Resources |  | - | - | - | - |  | - | - | - |  | - |  | -
9 - Benefits paid |  | (1,808) | 1,808 | - | - |  | - | - | - |  | 191 |  | 191
10 - Contributions and investments from sponsor |  | 558 | - | - | 558 |  | - | - | - |  | - |  | 558
Amounts at the end of period |  | 21,490 | (19,035) | (4,237) | (1,782) |  | 365 | (81) | 284 |  | (562) |  | (2,060)
Amount recognized in Assets | 18a |  |  |  | 17 |  |  |  | 284 |  | - |  | 301
Amount recognized in Liabilities | 18b |  |  |  | (1,799) |  |  |  | - |  | (562) |  | (2,361)
|  | 12/31/2023
|  | BD and CV plans |  | CD plans |  | Other post-employment benefits |  | Total
|  | Net assets | Actuarial liabilities | Asset ceiling | Recognized amount |  | Pension plan fund | Asset ceiling | Recognized amount |  | Liabilities |  | Recognized amount
Amounts at the beginning of the period |  | 21,933 | (19,637) | (3,734) | (1,438) |  | 420 | (42) | 378 |  | (849) |  | (1,909)
Amounts recognized in income (1+2+3+4) |  | 2,193 | (1,969) | (388) | (164) |  | (39) | (4) | (43) |  | (79) |  | (286)
1 - Cost of current service |  | - | (28) | - | (28) |  | - | - | - |  | - |  | (28)
2 - Cost of past service |  | - | - | - | - |  | - | - | - |  | - |  | -
3 - Net interest |  | 2,193 | (1,941) | (388) | (136) |  | 40 | (4) | 36 |  | (79) |  | (179)
4 - Other revenues and expenses (1) |  | - | - | - | - |  | (79) | - | (79) |  | - |  | (79)
Amount recognized in stockholders' equity - other comprehensive income (5+6+7) |  | 1,136 | (1,685) | (8) | (557) |  | 12 | (34) | (22) |  | (37) |  | (616)
5 - Effects on asset ceiling |  | - | - | (8) | (8) |  | - | (34) | (34) |  | - |  | (42)
6 - Remeasurements |  | 1,138 | (1,667) | - | (529) |  | 12 | - | 12 |  | (37) |  | (554)
Changes in demographic assumptions |  | - | - | - | - |  | - | - | - |  | - |  | -
Changes in financial assumptions |  | - | (1,331) | - | (1,331) |  | - | - | - |  | (39) |  | (1,370)
Experience of the plan (2) |  | 1,138 | (336) | - | 802 |  | 12 | - | 12 |  | 2 |  | 816
7 - Exchange variation |  | (2) | (18) | - | (20) |  | - | - | - |  | - |  | (20)
Other (8+9+10) |  | (1,508) | 1,701 | - | 193 |  | - | - | - |  | 189 |  | 382
8 - Receipt by Destination of Resources |  | - | - | - | - |  | - | - | - |  | - |  | -
9 - Benefits paid |  | (1,701) | 1,701 | - | - |  | - | - | - |  | 189 |  | 189
10 - Contributions and investments from sponsor |  | 193 | - | - | 193 |  | - | - | - |  | - |  | 193
Amounts at the end of period |  | 23,754 | (21,590) | (4,130) | (1,966) |  | 393 | (80) | 313 |  | (776) |  | (2,429)
Amount recognized in Assets | 18a |  |  |  | 30 |  |  |  | 313 |  | - |  | 343
Amount recognized in Liabilities | 18b |  |  |  | (1,996) |  |  |  | - |  | (776) |  | (2,772)
1) | Corresponds to the use of asset amounts allocated in pension funds of the defined contribution plans.
2) | Correspond to the income obtained above / below the expected return and comprise the contributions made by participants.
Schedule of defined benefit contribution |
Schedule of defined benefit contribution |  |  |  |  |
| Estimated contributions |  | Contributions made
| 2025 |  | 01/01 to 12/31/2024 |  | 01/01 to 12/31/2023
Retirement plan - FIU | 17 |  | 70 |  | 69
Retirement plan - FUNBEP | 94 |  | 453 |  | 91
Total (1) | 111 |  | 523 |  | 160
1) | Include extraordinary contributions agreed upon in deficit equation plans.
Schedule of maturity profile of defined benefit liabilities |
Schedule of maturity profile of defined benefit liabilities |  |  |  |  |  |  |
| Duration (1) | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | to | 2034
Pension plan - FIU | 8.08 | 1,244 | 1,192 | 1,230 | 1,264 | 1,298 | 6,886
Pension plan - FUNBEP | 7.60 | 716 | 733 | 750 | 767 | 782 | 4,084
Other post-employment benefits | 7.29 | 85 | 91 | 72 | 45 | 47 | 258
Total |  | 2,045 | 2,016 | 2,052 | 2,076 | 2,127 | 11,228
1) | Average duration of plan´s actuarial liabilities.
Schedule of sensitivity of defined benefit obligation |
Schedule of sensitivity of defined benefit obligation |  |  |  |  |  |  |
Main assumptions | BD and CV plans |  | Other post-employment benefits
Present value of liability | Income | Stockholders´ equity (Other comprehensive income) (1) |  | Present value of liability | Income | Stockholders´ equity (Other comprehensive income) (1)
Discount rate |  |  |  |  |  |  |
Increase by 0.5 p.p. | (654) | - | 242 |  | (18) | - | 18
Decrease by 0.5 p.p. | 701 | - | (264) |  | 20 | - | (20)
Mortality table |  |  |  |  |  |  |
Increase by 5% | (203) | - | 77 |  | (9) | - | 9
Decrease by 5% | 212 | - | (81) |  | 10 | - | (10)
Medical inflation |  |  |  |  |  |  |
Increase by 1 p.p. | - | - | - |  | 44 | - | (44)
Decrease by 1 p.p. | - | - | - |  | (38) | - | 38
1) | Net of effects of asset ceiling

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