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APPENDIX II - STATEMENT OF VALUE ADDED (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Statement Of Value Added |  |  |
Interest and similar income | R$ 162,494,639 | R$ 137,183,478 | R$ 128,282,707
Net fee and commission income | 17,495,456 | 17,205,209 | 15,639,965
Impairment losses on financial assets (net) | (29,539,862) | (28,484,030) | (28,008,086)
Other income and expense | (1,052,939) | (2,705,149) | 5,260,422
Interest expense and similar charges | (104,860,321) | (80,504,918) | (81,398,673)
Third-party input | (9,305,934) | (8,682,746) | (8,677,366)
Materials, energy and others | (818,329) | (878,393) | (896,232)
Third-party services | (6,650,285) | (6,165,611) | (6,329,546)
Loss/Recovery of Asset Values | (396,946) | (252,487) | (250,173)
Other | (1,440,374) | (1,386,255) | (1,201,415)
Gross added value | 35,231,039 | 34,011,844 | 31,098,969
Depreciation and amortization | (2,625,783) | (2,731,018) | (2,740,950)
Added value produced | 32,605,256 | 31,280,826 | 28,358,019
Investments in affiliates and subsidiaries | 458,313 | 312,986 | 239,236
Added value to distribute | 33,063,569 | 31,593,812 | 28,597,255
Added value distribution |  |  |
Employee | R$ 10,324,608 | R$ 10,304,959 | R$ 9,567,687
Employee Percent | 31.20% | 32.60% | 33.50%
Compensation | R$ 7,453,413 | R$ 7,381,229 | R$ 6,804,098
Benefits | 2,017,686 | 1,975,443 | 1,843,988
Government severance indemnity funds for employees - FGTS | 582,444 | 569,555 | 549,538
Other | 271,065 | 378,732 | 370,063
Taxes | R$ 9,585,502 | R$ 7,640,888 | R$ 9,382,381
Taxes Percent | 29.00% | 24.20% | 32.80%
Federal | R$ 9,576,426 | R$ 7,632,666 | R$ 9,375,150
Municipal | 9,076 | 8,222 | 7,231
Compensation of third-party capital - rental | R$ 188,336 | R$ 234,202 | R$ 148,375
Compensation of third party capital rental percent | 0.60% | 0.70% | 0.50%
Remuneration of interest on capital | R$ 12,965,123 | R$ 13,413,763 | R$ 9,498,812
Remuneration of interest on capital percent | 39.20% | 42.50% | 33.20%
Dividends and interest on capital | R$ 7,620,000 | R$ 6,000,000 | R$ 6,200,000
Profit Reinvestment | 5,146,035 | 7,365,506 | 3,249,313
Profit (loss) attributable to non-controlling interests | 199,088 | 48,257 | 49,499
Total | R$ 33,063,569 | R$ 31,593,812 | R$ 28,597,255
Total percentage | 100.00% | 100.00% | 100.00%

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