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v3.25.4

EMPLOYEE BENEFITS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Notes and other explanatory information [abstract] |
Schedule of net defined benefit plans |
Schedule of net defined benefit plans |  |  |
| 2025 | 2024 | 2023
Present value of funded obligations | (5,241.4) | (5,630.2) | (5,365.5)
Fair value of plan assets | 4,733.8 | 4,943.5 | 4,604.6
Present value of net obligations | (507.6) | (686.7) | (760.9)
Present value of unfunded obligations | (932.8) | (961.1) | (917.2)
Present value of net obligations | (1,440.4) | (1,647.8) | (1,678.1)
Asset ceiling | (397.6) | (367.6) | (182.6)
Net liabilities | (1,838.0) | (2,015.4) | (1,860.7)
Other long term employee benefits | (144.8) | (150.8) | (93.9)
Total employee benefits | (1,982.8) | (2,166.2) | (1,954.6)
Employee benefits amount in the balance sheet |  |  |
Liabilities | (2,012.7) | (2,236.7) | (2,011.9)
Assets | 29.9 | 70.5 | 57.3
Net liabilities | (1,982.8) | (2,166.2) | (1,954.6)
Schedule of present value of the defined benefit obligations and fair value of plan assets |
Schedule of present value of the defined benefit obligations and fair value of plan assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Present value of net obligations |  | Fair value of plan assets |  | Asset ceiling |  | Total liabilities
| 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023
Defined benefit obligation at January 1 | (6,591.3) | (6,282.7) | (6,397.5) |  | 4,943.5 | 4,604.6 | 4,543.3 |  | (367.6) | (182.6) | (163.3) |  | (2,015.4) | (1,860.7) | (2,017.5)
Recognized in the income statement |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service costs | (37.8) | (43.3) | (24.1) |  | - | - | - |  | - | - | - |  | (37.8) | (43.3) | (24.1)
Interest costs | (383.7) | (382.1) | (413.4) |  | - | - | - |  | (40.5) | (16.8) | (16.2) |  | (424.2) | (398.9) | (429.6)
Interest income | - | - | - |  | 316.6 | 281.3 | 318.1 |  | - | - | - |  | 316.6 | 281.3 | 318.1
Administrative costs | - | - | - |  | (9.2) | (8.3) | (5.2) |  | - | - | - |  | (9.2) | (8.3) | (5.2)
Curtailments, settlements and other | - | - | - |  | 4.0 | 3.5 | (4.8) |  | - | - | - |  | 4.0 | 3.5 | (4.8)
Subtotal | (421.5) | (425.4) | (437.5) |  | 311.4 | 276.5 | 308.1 |  | (40.5) | (16.8) | (16.2) |  | (150.6) | (165.7) | (145.6)
Included in the comprehensive income for the period. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gains/(losses) on settlements or reductions in benefits | 3.9 | 3.7 | 2.5 |  | - | - | - |  | - | - | - |  | 3.9 | 3.7 | 2.5
Actuarial gains/(losses) - demographic assumptions | - | - | 11.5 |  | - | - | - |  | - | - | - |  | - | - | 11.5
Actuarial gains/(losses) - financial assumptions | 32.3 | 253.1 | (297.0) |  | - | - | - |  | 10.5 | (168.2) | (3.1) |  | 42.8 | 84.9 | (300.1)
Experience adjustments | (147.0) | 85.7 | 91.2 |  | - | - | - |  | - | - | - |  | (147.0) | 85.7 | 91.2
Effects of exchange differences | 387.7 | (750.7) | 216.7 |  | (250.8) | 450.9 | (102.0) |  | - | - | - |  | 136.9 | (299.8) | 114.7
Expected return, excluding interest income | - | - | - |  | 86.5 | (103.6) | 101.7 |  | - | - | - |  | 86.5 | (103.6) | 101.7
Subtotal | 276.9 | (408.2) | 24.9 |  | (164.3) | 347.3 | (0.3) |  | 10.5 | (168.2) | (3.1) |  | 123.1 | (229.1) | 21.5
Others |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contributions by plan participants | (4.4) | (4.8) | (4.2) |  | 4.4 | 4.6 | 4.6 |  | - | - | - |  | - | (0.2) | 0.4
Reclassifications | 9.9 | 0.3 | - |  | - | - | - |  | - | - | - |  | 9.9 | 0.3 | -
Contributions by employer | - | - | - |  | 236.5 | 240.3 | 280.5 |  | - | - | - |  | 236.5 | 240.3 | 280.5
Transfers | - | - | - |  | (42.4) | - | - |  | - | - | - |  | (42.4) | - | -
Benefits paid, excluding administrative costs | 556.2 | 529.5 | 531.6 |  | (555.3) | (529.8) | (531.6) |  | - | - | - |  | 0.9 | (0.3) | -
Subtotal | 561.7 | 525.0 | 527.4 |  | (356.8) | (284.9) | (246.5) |  | - | - | - |  | 204.9 | 240.1 | 280.9
Total | (6,174.2) | (6,591.3) | (6,282.7) |  | 4,733.8 | 4,943.5 | 4,604.6 |  | (397.6) | (367.6) | (182.6) |  | (1,838.0) | (2,015.4) | (1,860.7)
Schedule of employee benefit revenue expenses |
Schedule of employee benefit revenue expenses |  |  |
| 2025 | 2024 | 2023
Cost of sales | (21.3) | (32.1) | (15.1)
Commercial expenses | (9.4) | (11.8) | (7.3)
Administrative income/(expenses) | (12.2) | (9.2) | (8.9)
Financial expenses | (107.7) | (112.6) | (114.3)
| (150.6) | (165.7) | (145.6)
Schedule of asset ceiling |
Schedule of asset ceiling |  |  |
| 2025 | 2024 | 2023
Position of plan assets as of January 1st | 70.5 | 57.3 | 56.6
Effect of subsidiary sale (i) | (36.0) | - | -
Interest income/(expenses) | 3.6 | 4.2 | 4.9
Change in asset ceiling excluding amounts included in interest income/(expenses) | 5.6 | (6.3) | (0.1)
Effects of exchange differences | (7.3) | 15.3 | (4.1)
Other | (6.4) | - | -
Position of plan assets as of December 31 | 30.0 | 70.5 | 57.3
(i) |  | As disclosed in note 1 - Corporate Information, item 1.3.3 – Sale of subsidiary.
Schedule of plans assets |
Schedule of plans assets |  |  |  |  |  |  |  |  |  |  |
| 2025 |  | 2024 |  | 2023
| Rated | Unrated | Total |  | Rated | Unrated | Total |  | Rated | Unrated | Total
Government bonds | 34% | - | 34% |  | 35% | - | 35% |  | 43% | - | 43%
Corporate bonds | 12% | - | 12% |  | 9% | - | 9% |  | 10% | - | 10%
Equity instruments | 31% | - | 31% |  | 27% | - | 27% |  | 15% | - | 15%
Cash | 21% | - | 21% |  | 16% | - | 16% |  | 6% | - | 6%
Others | 2% | - | 2% |  | 13% | - | 13% |  | 26% | - | 26%
Schedule of assumptions |
Schedule of assumptions |  |  |
| 2025 (i) | 2024 (i) | 2023 (i)
Discount rate | 4,7% to 22,6% | 4,6% to 11,6% | 4,6% to 11,7%
Inflation | 2,0% to 18,5% | 2,0% to 5,0% | 2,0% to 3,5%
Future salary increases | 1,0% to 19,7% | 1,0% to 8,7% | 1,0% to 7,1%
Future pension increases | 2,7% to 4,0% | 2,7% to 4,0% | 2,7% to 3,8%
Medical costs trend rate | 6,3% to 7,1% | 6,3% to 7,1% | 6,4% to 7,1%
Dental claims trend rate | 3,5% | 3,5% | 3.5%
Life expectancy for a male over 65 years old | 84 to 87 | 84 to 87 | 84 to 87
Life expectancy for a female over 65 years old | 86 to 89 | 86 to 89 | 86 to 89
(i) |  | Includes assumptions in Brazil, Central America and Caribbean, Latin America - South and Canada.
Schedule of sensitivity of the defined benefit obligation |
Schedule of sensitivity of the defined benefit obligation |  |  |  |  |  |  |  |  |
In millions of Brazilian Reais |  | 2025 |  | 2024 |  | 2023
| Change in assumption | Increase in assumption | Decrease in assumption |  | Increase in assumption | Decrease in assumption |  | Increase in assumption | Decrease in assumption
Medical cost trend rate | 100 bases points | (83.7) | 73.4 |  | (80.1) | 69.4 |  | (95.2) | 82.2
Discount rate | 50 bases points | 256.0 | (271.6) |  | 315.1 | (236.7) |  | 284.8 | (302.4)
Future salary increases | 50 bases points | (14.5) | 12.5 |  | (4.6) | 25.9 |  | (17.3) | 14.7
Longevity | One year | (180.9) | 177.5 |  | (150.2) | 241.4 |  | (201.0) | 196.1

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