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v3.25.4

Accounting policies and determination criteria (Tables) | 12 Months Ended
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Dec. 31, 2025
Accounting Policies And Determination Criteria |
Schedule of financial assets and liabilities subject to offsetting |
Schedule of financial assets and liabilities subject to offsetting |  |  |
Thousand of Reais |  |  | 2025
Assets: | Financial assets, gross | Financial assets offset in the balance sheet | Financial assets, net
Derivatives | 70,667,950 | (4,860,252) | 65,807,698
Liabilities: | Financial liabilities, gross | Financial liabilities offset in the balance sheet | Financial liabilities, net
Derivatives | 64,872,243 | (4,860,252) | 60,011,991
Thousand of Reais |  |  | 2024
Assets: | Financial assets, gross | Financial assets offset in the balance sheet | Financial assets, net
Derivatives | 42,380,547 | (2,174,248) | 40,206,299
Liabilities: | Financial liabilities, gross | Financial liabilities offset in the balance sheet | Financial liabilities, net
Derivatives | 41,584,522 | (2,174,248) | 39,410,274
Schedule of lease liability restated for inflation |
Schedule of lease liability restated for inflation |
IGP-M forecast |
Up to 3 months | 1.0%
From 3 to 12 months | 4.0%
From 1 year to 3 years | 4.0%
From 3 years to 5 years | 4.0%
Over 5 years | 4.0%
Schedule of estimated average years of useful life of the different assets |
Schedule of estimated average years of useful life of the different assets |  |  |  |  |  |
|  |  |  |  |  | Annual Rate
Buildings for own use |  |  |  |  |  | 4%
Furniture |  |  |  |  |  | 10%
Fixtures |  |  |  |  |  | 10%
Office and IT equipment |  |  |  |  |  | 20%
Improvements on third-party properties |  |  |  |  |  | 4% or until the contract’s expiration date

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