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Participative shareholders’ debentures (Policies) | 12 Months Ended
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Dec. 31, 2023
Participative Shareholders Debentures |
The participative shareholders’ debentures | The participative shareholders’ debentures are measured at fair value through profit or loss based on the market approach, representing the amount that would be paid for the acquisition of these securities on the measurement date and, therefore, also implicitly includes the remuneration to the debenture holder. To calculate the fair value of the liabilities, the Company uses the weighted average price of the secondary market trades in the last month of period.

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