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INSURANCE CONTRACTS (Details 3) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
IfrsStatementLineItems [Line Items] |  |
Opening balances on January 1, 2023 | R$ 344,792,222 |
Balance on December 31, 2023 | 378,792,820 | R$ 344,792,222
Insurance contracts other than those to which premium allocation approach has been applied [member] |  |
IfrsStatementLineItems [Line Items] |  |
Opening balances on January 1, 2023 | 331,148,632 | 292,524,729
Changes related to current period (Insurance revenue) | (59,253,004) | (51,252,827)
Total retrospective method contracts | (2,353,052) | (2,169,092)
Fair value method contracts | (5,658,911) | (3,852,591)
Issuance of contracts after transition (Other contracts) | (1,652,256) | (881,612)
Experience adjustments | (42,847) | 12,764
Appropriation relating to contracts premium allocation approach | (49,545,938) | (44,362,296)
Technical changes related to future periods | 1,225,658 | 3,740,401
Changes in estimates that adjust the contract service margin | (507,098) | (25,709)
Changes in estimates that do not adjust the contract service margin (ORA) | (3,550,695) | 1,710,476
Experience adjustments | 1,623,257 | 693,687
Contracts initially recognized in the period | 3,660,194 | 1,361,947
Insurance expenses | 5,424,807 | 3,585,872
Constitution of onerous contracts | 1,334,682 | 70,204
Commission Expense | 4,090,125 | 3,515,668
Financial expenses | 29,152,854 | 32,896,145
Financial expenses of insurance contracts | 29,152,854 | 32,896,145
Cash flows | 55,711,912 | 49,654,313
Premiums received | 101,836,940 | 91,705,947
Investment component | (41,788,964) | (38,534,315)
Insurance acquisition costs cash flow | (4,336,064) | (3,517,319)
Balance on December 31, 2023 | 363,410,859 | 331,148,632
Insurance contracts other than those to which premium allocation approach has been applied [member] | BBAVFA [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Opening balances on January 1, 2023 | 327,891,751 | 288,542,803
Changes related to current period (Insurance revenue) | (9,707,066) | (6,890,595)
Total retrospective method contracts | (2,353,052) | (2,169,156)
Fair value method contracts | (5,658,911) | (3,852,591)
Issuance of contracts after transition (Other contracts) | (1,652,256) | (881,612)
Experience adjustments | (42,847) | 12,764
Appropriation relating to contracts premium allocation approach |  |
Technical changes related to future periods | 1,843,681 | 6,225,483
Changes in estimates that adjust the contract service margin | (507,098) | (25,709)
Changes in estimates that do not adjust the contract service margin (ORA) | (3,550,695) | 1,710,476
Experience adjustments | 1,623,257 | 693,687
Contracts initially recognized in the period | 4,278,217 | 3,847,029
Insurance expenses | 1,558,844 | 186,116
Constitution of onerous contracts | 1,334,682 | 69,302
Commission Expense | 224,162 | 116,814
Financial expenses | 29,152,854 | 32,896,145
Financial expenses of insurance contracts | 29,152,854 | 32,896,145
Cash flows | 9,257,678 | 6,931,799
Premiums received | 51,516,743 | 45,717,933
Investment component | (41,788,964) | (38,534,315)
Insurance acquisition costs cash flow | (470,101) | (251,819)
Balance on December 31, 2023 | 359,997,742 | 327,891,751
Insurance contracts other than those to which premium allocation approach has been applied [member] | PPA [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Opening balances on January 1, 2023 | 3,256,881 | 3,981,926
Changes related to current period (Insurance revenue) | (49,545,938) | (44,362,232)
Total retrospective method contracts |  | 64
Fair value method contracts |  |
Issuance of contracts after transition (Other contracts) |  |
Experience adjustments |  |
Appropriation relating to contracts premium allocation approach | (49,545,938) | (44,362,296)
Technical changes related to future periods | (618,023) | (2,485,082)
Changes in estimates that adjust the contract service margin |  |
Changes in estimates that do not adjust the contract service margin (ORA) |  |
Experience adjustments |  |
Contracts initially recognized in the period | (618,023) | (2,485,082)
Insurance expenses | 3,865,963 | 3,399,756
Constitution of onerous contracts |  | 902
Commission Expense | 3,865,963 | 3,398,854
Financial expenses |  |
Financial expenses of insurance contracts |  |
Cash flows | 46,454,234 | 42,722,514
Premiums received | 50,320,197 | 45,988,014
Investment component |  |
Insurance acquisition costs cash flow | (3,865,963) | (3,265,500)
Balance on December 31, 2023 | 3,413,117 | 3,256,881
Net liabilities or assets for remaining coverage excluding loss component [member] | Insurance contracts other than those to which premium allocation approach has been applied [member] | BEL [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Opening balances on January 1, 2023 | 295,007,749 | 258,267,184
Changes related to current period (Insurance revenue) | (5,297,914) | (3,601,931)
Total retrospective method contracts | (596,582) | (647,949)
Fair value method contracts | (3,979,828) | (2,683,054)
Issuance of contracts after transition (Other contracts) | (678,657) | (283,692)
Experience adjustments | (42,847) | 12,764
Appropriation relating to contracts premium allocation approach |  |
Technical changes related to future periods | (1,221,520) | 1,288,676
Changes in estimates that adjust the contract service margin | 4,826,038 | 4,153,449
Changes in estimates that do not adjust the contract service margin (ORA) | (3,443,788) | 1,665,457
Experience adjustments | 3,219 |
Contracts initially recognized in the period | (2,606,989) | (4,530,230)
Insurance expenses | 224,162 | 116,814
Constitution of onerous contracts |  |
Commission Expense | 224,162 | 116,814
Financial expenses | 28,159,122 | 32,005,207
Financial expenses of insurance contracts | 28,159,122 | 32,005,207
Cash flows | 9,257,678 | 6,931,799
Premiums received | 51,516,743 | 45,717,933
Investment component | (41,788,964) | (38,534,315)
Insurance acquisition costs cash flow | (470,101) | (251,819)
Balance on December 31, 2023 | 326,129,277 | 295,007,749
Net liabilities or assets for remaining coverage excluding loss component [member] | Insurance contracts other than those to which premium allocation approach has been applied [member] | RA [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Opening balances on January 1, 2023 | 1,832,047 | 1,892,919
Changes related to current period (Insurance revenue) | (168,464) | (171,746)
Total retrospective method contracts | (30,954) | (42,010)
Fair value method contracts | (114,747) | (124,431)
Issuance of contracts after transition (Other contracts) | (22,763) | (5,305)
Experience adjustments |  |
Appropriation relating to contracts premium allocation approach |  |
Technical changes related to future periods | (71,048) | (41,170)
Changes in estimates that adjust the contract service margin | (128,048) | (274,166)
Changes in estimates that do not adjust the contract service margin (ORA) | (106,907) | 44,725
Experience adjustments |  |
Contracts initially recognized in the period | 163,907 | 188,271
Insurance expenses |  |
Constitution of onerous contracts |  |
Commission Expense |  |
Financial expenses | 121,126 | 152,044
Financial expenses of insurance contracts | 121,126 | 152,044
Cash flows |  |
Premiums received |  |
Investment component |  |
Insurance acquisition costs cash flow |  |
Balance on December 31, 2023 | 1,713,661 | 1,832,047
Net liabilities or assets for remaining coverage excluding loss component [member] | Insurance contracts other than those to which premium allocation approach has been applied [member] | CSM [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Opening balances on January 1, 2023 | 24,414,758 | 22,162,317
Changes related to current period (Insurance revenue) | (4,240,688) | (3,116,918)
Total retrospective method contracts | (1,725,516) | (1,479,197)
Fair value method contracts | (1,564,336) | (1,045,106)
Issuance of contracts after transition (Other contracts) | (950,836) | (592,615)
Experience adjustments |  |
Appropriation relating to contracts premium allocation approach |  |
Technical changes related to future periods | 3,648,437 | 4,632,552
Changes in estimates that adjust the contract service margin | (4,692,900) | (3,904,992)
Changes in estimates that do not adjust the contract service margin (ORA) |  |
Experience adjustments | 1,620,038 | 348,556
Contracts initially recognized in the period | 6,721,299 | 8,188,988
Insurance expenses |  |
Constitution of onerous contracts |  |
Commission Expense |  |
Financial expenses | 872,606 | 736,807
Financial expenses of insurance contracts | 872,606 | 736,807
Cash flows |  |
Premiums received |  |
Investment component |  |
Insurance acquisition costs cash flow |  |
Balance on December 31, 2023 | 24,695,113 | 24,414,758
Loss component [member] | Insurance contracts other than those to which premium allocation approach has been applied [member] | BEL [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Opening balances on January 1, 2023 | 6,637,197 | 6,220,383
Changes related to current period (Insurance revenue) |  |
Total retrospective method contracts |  |
Fair value method contracts |  |
Issuance of contracts after transition (Other contracts) |  |
Experience adjustments |  |
Appropriation relating to contracts premium allocation approach |  |
Technical changes related to future periods | (512,188) | 345,425
Changes in estimates that adjust the contract service margin | (512,188) |
Changes in estimates that do not adjust the contract service margin (ORA) |  | 294
Experience adjustments |  | 345,131
Contracts initially recognized in the period |  |
Insurance expenses | 1,334,682 | 69,302
Constitution of onerous contracts | 1,334,682 | 69,302
Commission Expense |  |
Financial expenses |  | 2,087
Financial expenses of insurance contracts |  | 2,087
Cash flows |  |
Premiums received |  |
Investment component |  |
Insurance acquisition costs cash flow |  |
Balance on December 31, 2023 | R$ 7,459,691 | R$ 6,637,197

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