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INTANGIBLE ASSETS AND GOODWILL | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
INTANGIBLE ASSETS AND GOODWILL |
| 15) | INTANGIBLE ASSETS AND GOODWILL
| a) | Change in intangible assets and goodwill by class
Schedule of change in intangible assets and goodwill by class |  |  |  |  |  |
| R$ thousands
Goodwill | Intangible Assets
Acquisition of financial service rights (1) | Software (1) | Customer portfolio (1) | Other (1) | Total
Balance on December 31, 2022 | 6,542,091 | 3,554,635 | 6,949,393 | 1,252,485 | 501,209 | 18,799,813
Additions/(reductions) | 54,558 | 4,060,641 | 3,122,163 | 75,064 | (6,812) | 7,305,614
Impairment | - | (102,158) | (2,092) | - | - | (104,250)
Amortization (2) | - | (1,701,950) | (1,606,248) | (212,068) | (373,765) | (3,894,031)
Balance on December 31, 2023 | 6,596,649 | 5,811,168 | 8,463,216 | 1,115,481 | 120,632 | 22,107,146
Balance on December 31, 2023 | 6,596,649 | 5,811,168 | 8,463,216 | 1,115,481 | 120,632 | 22,107,146
Additions/(reductions) | 133,993 | 1,556,377 | 3,649,518 | 114,230 | 334,371 | 5,788,489
Impairment | - | (498) | (35,478) | - | - | (35,976)
Amortization (2) | - | (1,831,669) | (1,789,426) | (253,491) | (235,865) | (4,110,451)
Balance on December 31, 2024 | 6,730,642 | 5,535,378 | 10,287,830 | 976,220 | 219,138 | 23,749,208
(1) |  | Rate of amortization: acquisition of rights to provide financial services, customer portfolio and others – in accordance with contract agreement; software – up to 10%; and
(2) |  | The difference of R$304,431 thousand (2023 - R$430,042 thousand) in relation to the amount presented in note 35 refers to expenses attributable to insurance contracts which are presented in the Income Statement in the caption "Insurance and pension income".
| b) | Composition of goodwill by segment
Schedule of composition of goodwill by segment |  |
| R$ thousands
On December 31, 2024 | On December 31, 2023
Banking | 6,230,002 | 6,107,282
Insurance | 500,640 | 489,367
Total | 6,730,642 | 6,596,649
The Cash Generation Units (CGUs) containing goodwill in the banking segment and the insurance segment are tested annually for impairment of goodwill. We did not incur any goodwill impairment losses in 2024 and 2023.

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