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Non-current assets held for sale | 12 Months Ended
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Dec. 31, 2025
Non-current Assets Held For Sale |
Non-current assets held for sale |
| 10. | Non-current assets held for sale
On December 31, 2025, 2024 and 2023, the total value of non-current assets held for sale included assets not in use and other tangible assets. The change in the line item "Non-current assets held for sale" is as follows:
Schedule of non-current assets held for sale |  |  |
Thousand of Reais | 2025 | 2024 | 2023
Balance at the beginning of the fiscal year | 1,146,390 | 1,097,212 | 909,546
Loan enforcements - repossession of assets | 1,025,296 | 716,846 | 591,126
Capital Increase in Entities Held for Sale | - | - | 44,079
Disposals | (663,570) | (667,668) | (447,539)
Balance at the end of the fiscal year, gross | 1,508,116 | 1,146,390 | 1,097,212
Provision for impairment losses (1) | (94,901) | (104,117) | (183,140)
Provision as a percentage of enforced assets | 6.29% | 9.08% | 16.69%
Balance at the end of the fiscal year | 1,413,215 | 1,042,273 | 914,072
| (1) | In 2025, it includes the amount of R$28,611 (2024 – R$47,381 and 2023– R$76,321) from the reversal of provisions for depreciation on properties, established based on appraisal reports prepared by a specialized external consultancy, accounted for as provision for impairment losses.

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