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v3.25.4

PROPERTY, PLANT AND EQUIPMENT (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Notes and other explanatory information [abstract] |
Schedule of property, plant and equipment |
Schedule of property, plant and equipment |  |
| 2025 | 2024
Property, plant and equipment | 24,617.9 | 27,134.5
Right of use assets | 3,026.4 | 3,035.7
| 27,644.3 | 30,170.2
Schedule of changes in the carrying amounts of property, plant and equipment |
Schedule of changes in the carrying amounts of property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Carrying amount
| At December 31, 2023 | Cumulative translation adjustments (CTA) | Effects of the application of IAS 29 (hyperinflation) | Acquisitions | Depreciation | Disposals and write-offs | Transfers | At December 31, 2024 |  | Acquisition cost | Depreciation | Total
Land and buildings | 9,236.2 | 635.4 | 1,165.8 | 38.2 | (496.3) | (35.1) | 585.5 | 11,129.7 |  | 17,204.8 | (6,075.1) | 11,129.7
Plant and equipment | 10,788.3 | 744.0 | 1,238.5 | 720.5 | (3,903.7) | (4.1) | 2,971.3 | 12,554.8 |  | 49,136.0 | (36,581.2) | 12,554.8
Fixtures and accessories | 1,092.0 | 62.3 | 95.3 | 75.5 | (567.1) | (21.9) | 192.0 | 928.1 |  | 7,882.8 | (6,954.7) | 928.1
Under construction | 2,546.2 | 145.9 | 173.1 | 3,415.2 | - | - | (3,758.5) | 2,521.9 |  | 2,521.9 | - | 2,521.9
Total | 23,662.7 | 1,587.6 | 2,672.7 | 4,249.4 | (4,967.1) | (61.1) | (9.7) | 27,134.5 |  | 76,745.5 | (49,611.0) | 27,134.5
|  |  |  |  |  |  |  |  |  |  | Carrying amount
| At December 31, 2024 | Cumulative translation adjustments (CTA) | Effects of the application of IAS 29 (hyperinflation) | Acquisitions | Depreciation | Disposals and write-offs | Transfers | Reclassified to assets held for sale (i) | At December 31, 2025 |  | Acquisition cost | Depreciation | Total
Land and buildings | 11,129.7 | (1,089.4) | 411.7 | 12.2 | (463.6) | (45.5) | 754.8 | (118.7) | 10,591.2 |  | 16,710.8 | (6,119.5) | 10,591.3
Plant and equipment | 12,554.8 | (1,085.3) | 358.2 | 375.8 | (3,756.5) | (24.0) | 2,997.7 | (134.0) | 11,286.7 |  | 47,729.5 | (36,442.3) | 11,287.2
Fixtures and accessories | 928.1 | (60.5) | 12.8 | 113.5 | (476.3) | (8.4) | 385.5 | (5.4) | 889.3 |  | 7,896.1 | (7,007.1) | 889.0
Under construction | 2,521.9 | (181.8) | 63.9 | 3,613.9 | - | - | (4,175.5) | 8.3 | 1,850.7 |  | 1,850.4 | - | 1,850.4
Total | 27,134.5 | (2,417.0) | 846.6 | 4,115.4 | (4,696.4) | (77.9) | (37.5) | (249.8) | 24,617.9 |  | 74,186.8 | (49,568.9) | 24,617.9
(i) |  | Effect related to the reclassification of SLU's asset balances to the line of assets held for sale, as note 1.3.3- Sale of subsidiary.
Schedule of carrying amount of right-of-use assets |
Schedule of carrying amount of right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Carrying amount
| At December 31, 2023 | Cumulative translation adjustments (CTA) | Effects of the application of IAS 29 (hyperinflation) | Additions | Depreciation | Disposals and write-offs | Transfers | At December 31, 2024 |  | Acquisition cost | Depreciation | Total
Buildings | 1,172.2 | 102.8 | 4.2 | 449.2 | (442.2) | (46.4) | (4.5) | 1,235.3 |  | 3,474.4 | (2,239.1) | 1,235.3
Machinery, vehicles and others | 1,795.3 | 47.0 | 27.3 | 836.8 | (877.9) | (26.8) | (1.3) | 1,800.4 |  | 4,412.7 | (2,612.3) | 1,800.4
Total | 2,967.5 | 149.8 | 31.5 | 1,286.0 | (1,320.1) | (73.2) | (5.8) | 3,035.7 |  | 7,887.1 | (4,851.4) | 3,035.7
|  |  |  |  |  |  |  |  |  |  | Carrying amount
| At December 31, 2024 | Cumulative translation adjustments (CTA) | Effects of the application of IAS 29 (hyperinflation) | Additions | Depreciation | Disposals and write-offs | Transfers | Reclassified to assets held for sale (i) | At December 31, 2025 |  | Acquisition cost | Depreciation | Total
Buildings | 1,235.3 | (55.6) | 7.5 | 697.6 | (463.2) | (1.1) | (35.7) | (0.6) | 1,384.2 |  | 3,764.3 | (2,380.1) | 1,384.2
Machinery, vehicles and others | 1,800.4 | (28.6) | 3.4 | 855.7 | (800.6) | (213.3) | 25.2 | - | 1,642.2 |  | 4,765.2 | (3,123.0) | 1,642.2
Total | 3,035.7 | (84.2) | 10.9 | 1,553.3 | (1,263.8) | (214.4) | (10.5) | (0.6) | 3,026.4 |  | 8,529.5 | (5,503.1) | 3,026.4
(i) |  | Effect related to the reclassification of SLU's asset balances to the line of assets held for sale, as note1.3.3- Sale of subsidiary.
Schedule of estimated useful lives of property, plant and equipment |
Schedule of estimated useful lives of property, plant and equipment |
Buildings | 25 years
Machinery and equipment | 15 years
Facilities | 10 years
Fittings | 10 years
Returnable packaging / commercial assets | 2 - 5 years

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