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v3.25.4

EXCEPTIONAL ITEMS (Details) - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Exceptional Items |  |  |
Restructuring (i) | R$ (215.0) | R$ (99.3) | R$ (109.4)
Legal fees (ii) |  |  | (94.7)
Result on sale of subsidiary (iii) | 862.0 |  |
Effects of the application of IAS 29 (hyperinflation) | (3.7) | (1.5) | (2.3)
Total | R$ 643.3 | R$ (100.8) | R$ (206.4)

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- Definition The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 98 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_98_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 29 -IssueDate 2024-01-01 -Paragraph 9 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=29&code=ifrs-tx-2024-en-r&anchor=para_9&doctype=Standard -URIDate 2024-03-27 + Details
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