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Obligations for pension and similar liabilities (Tables) | 12 Months Ended
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Dec. 31, 2025
Obligations For Pension And Similar Liabilities |
Schedule of actuarial assumptions adopted in the calculations |
Schedule of actuarial assumptions adopted in the calculations |  |  |  |  |  |
|  | 2025 |  | 2024 |  | 2023
Actuarial Assumptions Adopted in the Calculations | Retirement | Health | Retirement | Health | Retirement | Health
Nominal Discount Rate for Actuarial Liability | 10.7% | 10.5% | 10.6% | 10.5% | 8.7% | 8.7%
Rate for Determining Interest on Assets for the Following Fiscal Year | 10.7% | 10.5% | 10.6% | 10.5% | 8.7% | 8.7%
Projected Long-Term Inflation Rate | 3.0% | 3.0% | 3.0% | 3.0% | 3.0% | 3.0%
Projected Nominal Wage Growth Rate | 3.5% | N/A | 3.5% | N/A | 3.5% | N/A
General Mortality Table | AT2000 | AT2000 | AT2000 | AT2000 | AT2000 | AT2000
Schedule of financial assumptions and demographic assumptions |
Schedule of financial assumptions and demographic assumptions |  |  |  |  |  |
| Post-Employment Plans | Other Similar Obligations
| 2025 | 2024 | 2023 | 2025 | 2024 | 2023
Present value of liabilities at the beginning of the fiscal period (Note 39) | 22,996,370 | 26,241,550 | 24,106,720 | 4,689,396 | 5,130,333 | 4,588,664
Costs of current services (Note 39) | 255 | 586 | (911) | 5,586 | 5,694 | 4,903
Interest cost | 2,322,447 | 2,247,577 | 2,188,015 | 486,529 | 438,944 | 429,103
Paid benefits | (2,822,774) | (4,721,231) | (2,487,932) | (547,991) | (489,818) | (448,912)
Actuarial losses (gains) | 546,209 | (1,040,157) | 2,433,313 | 841,514 | (395,757) | 556,575
Others | 2,510 | 268,045 | 2,345 | (137) | - | -
Present value of liabilities at the end of the fiscal period | 23,045,017 | 22,996,370 | 26,241,550 | 5,474,897 | 4,689,396 | 5,130,333
Any less: |  |  |  |  |  |
Fair value of plan assets (1) | 25,289,715 | 26,158,640 | 27,328,362 | 5,253,707 | 5,008,751 | 5,570,354
Unrecognized assets (1) | (2,624,294) | (3,617,497) | (2,649,505) | (368,511) | (877,078) | (1,082,010)
Provisions - net | 379,596 | 455,227 | 1,562,693 | 589,701 | 557,723 | 641,989
Total provisions for pension plans, net | 969,317 | 1,023,424 | 2,204,684 |  |  |
Of which: |  |  |  |  |  |
Actuarial provisions | 1,357,203 | 1,364,437 | 2,543,504 |  |  |
Actuarial assets (note 15) (1) | 387,886 | 341,013 | 338,820 |  |  |
Experience-Based Adjustments in Net Assets | (1,338,149) | (1,200,878) | (99,752) | 37,761 | (772,305) | 387,599
Plan Experience | (670,274) | (2,343,241) | (585,676) | (738,349) | (416,984) | (171,107)
Changes in Financial Assumptions | 123,950 | 3,347,376 | (1,652,752) | 11,000 | 770,940 | (419,306)
Changes in Demographic Assumptions | - | - | (178,125) | (114,165) | 41,519 | 33,838
Actuarial Gain (Loss) - Obligation | (546,324) | 1,004,135 | (2,416,553) | (841,514) | 395,475 | (556,575)
Return on Investments Different from the Return Implicit in the Discount Rate | (1,338,033) | (1,183,609) | (127,052) | 37,908 | (771,685) | 387,599
Actuarial Gain (Loss) - Asset | (1,338,033) | (1,183,609) | (127,052) | 37,908 | (771,685) | 387,599
Change in Surplus/Irrecoverable Deficit | 1,356,862 | (704,716) | 1,801,693 | 598,347 | 304,272 | (89,852)
(1) | Refers to the surplus plans Banesprev I and III, Sanprev I, II and III and Bandeprev. Refers to the surplus plans Banesprev I and III, Sanprev I, II and III and Bandeprev.
Schedule of amounts recognized in the consolidated statement of income statement |
Schedule of amounts recognized in the consolidated statement of income statement |  |  |  |  |  |
| Post-Employment Plans | Other Similar Obligations
| 2025 | 2024 | 2023 | 2025 | 2024 | 2023
Income |  |  |  |  |  |
Personnel expenses - Costs of current services (note 39) | 255 | 586 | (911) | 5,586 | 5,694 | 4,903
Interest and similar income and expenses - Interest cost (net) (notes 31 and 32) | (322,599) | (115,866) | (198,288) | (41,947) | (52,667) | (42,656)
Interest and similar income and expenses - Interest on unrecognized assets (notes 31 and 32) | 363,660 | 273,924 | 308,381 | 89,781 | 99,728 | 84,729
Other movements - Extraordinary Charges | (30) | (67) | (280) | - | - | (91)
Total | 41,286 | 158,577 | 108,902 | 53,420 | 52,755 | 46,885
Schedule of changes in fair value of the plan assets |
Schedule of changes in fair value of the plan assets |  |  |  |  |  |
| Post-Employment Plans | Other Similar Obligations
| 2025 | 2024 | 2023 | 2025 | 2024 | 2023
Fair value of plan assets at the beginning of the year | 26,158,640 | 27,328,362 | 27,316,715 | 5,008,751 | 5,570,354 | 4,945,407
Interest Income (Expenses) | 2,645,046 | 2,363,706 | 2,386,330 | 528,476 | 491,611 | 471,759
Remeasurement – ​​Real gain (loss) on actuarial assets excluding interest expenses (net) | (1,338,149) | (1,200,878) | (99,752) | 37,761 | (772,305) | 387,599
Contributions | 646,952 | 2,388,681 | 212,719 | 182,652 | 177,614 | 173,335
Being: |  |  |  |  |  |
By the Bank | 644,411 | 2,386,461 | 210,367 | 182,652 | 177,614 | 173,335
By plan participants | 2,541 | 2,220 | 2,352 | - | - | -
Paid benefits | (2,822,774) | (4,721,231) | (2,487,650) | (503,933) | (458,523) | (407,746)
Fair value of plan assets at the end of the year | 25,289,715 | 26,158,640 | 27,328,362 | 5,253,707 | 5,008,751 | 5,570,354
Schedule of assumptions rates related to cost of medical care |
Schedule of assumptions rates related to cost of medical care |  |  |  |  |  |
|  |  |  |  | Sensitivity
| 2025 | 2024 | 2023
| Current Service Cost and Interest | Present Value of Liabilities | Current Service Cost and Interest | Present Value of Liabilities | Current Service Cost and Interest | Present Value of Liabilities
Interest rate |  |  |  |  |  |
(+)0.5% | (26,808) | (259,596) | (23,750) | (231,019) | (27,627) | (346,439)
(-)0.5% | 29,147 | 282,241 | 25,895 | 251,828 | 24,768 | 266,243
General Mortality Table |  |  |  |  |  |
Applied (+) 2 years | (57,188) | (553,699) | (48,858) | (475,167) | (50,263) | (611,723)
Applied (-) 2 years | 59,695 | 577,970 | 50,445 | 490,605 | 48,527 | 544,105
Cost of Medical Care |  |  |  |  |  |
(+)0.5% | 32,334 | 313,063 | 28,376 | 275,982 | 26,968 | 291,763
(-)0.5% | (30,085) | (291,286) | (26,451) | (257,258) | (30,133) | (376,538)
Schedule of duration of actuarial of plans |
Schedule of duration of actuarial of plans |  |  |  |
Post-Employment Plans |  | Other Similar Obligations
Plans | Duration (Average in Years) |  | Plans | Duration (Average in Years)
Banesprev | 7.58 |  | Cabesp | 10.33
Sanprev | 7.04 |  | ABN | 7.64
Bandeprev | 5.51 |  | Circulars | 7.21
SantanderPrevi | 6.03 |  | AM - Bandeprev | 8.01
CACIBAN / DAB / DCA | 4.78 /4.50 /5.31 |  | Lifetime Directors | 5.97
|  |  | AM - Fundação Sudameris | 8.21
|  |  | Health Plan for Members | 21.11
|  |  | Life insurance | 4.60

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