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INCOME TAX AND SOCIAL CONTRIBUTION (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax And Social Contribution |
Schedule of income tax and social contribution charges |
Schedule of income tax and social contribution charges |  |  |
| R$ thousands
Year ended December 31
2024 | 2023 | 2022
Income before income tax and social contribution | 16,900,514 | 10,208,351 | 24,621,610
Total burden of income tax (25%) and social contribution (20%) at the current rates | (7,605,231) | (4,593,758) | (11,079,725)
Effect of additions and exclusions in the tax calculation: |  |  |
Earnings (losses) of associates and joint ventures | 689,213 | 945,756 | 610,167
Interest on shareholders’ equity | 5,077,509 | 5,089,859 | 4,577,308
Other amounts (1) | 2,480,148 | 2,852,557 | 2,727,410
Income tax and social contribution for the period | 641,639 | 4,294,414 | (3,164,840)
Effective rate | 3.8% | 42.1% | (12.9%)
(1) |  | Primarily, includes: (i) the equalization of the effective rate of financial companies except banks, insurance companies and non-financial companies, in relation to that shown; and (ii) the incentivized deductions.
Schedule of income tax and social contribution consolidated statement of income |
Schedule of income tax and social contribution consolidated statement of income |  |  |
| R$ thousands
Year ended December 31
2024 | 2023 | 2022
Current taxes: |  |  |
Income tax and social contribution expense | (7,414,511) | (6,622,719) | (4,854,205)
Deferred taxes |  |  |
Constitution/realization in the period on temporary additions and exclusions | 8,194,223 | 11,152,253 | 1,352,590
Use of opening balances of: |  |  |
Social contribution loss | (168,131) | (148,548) | (44,551)
Income tax loss | (202,260) | (176,932) | (45,106)
Addition for: |  |  |
Social contribution loss | 69,624 | 34,413 | 78,056
Income tax loss | 162,694 | 55,947 | 348,376
Total deferred tax benefit | 8,056,150 | 10,917,133 | 1,689,365
Income tax benefit / (expense) | 641,639 | 4,294,414 | (3,164,840)
Schedule of income tax and social contribution consolidated statement of financial position |
Schedule of income tax and social contribution consolidated statement of financial position |  |  |  |
| R$ thousands
Balance on December 31, 2023 | Amount recorded | Amount realized | Balance on December 31, 2024
Provisions for credit losses | 59,099,785 | 16,581,669 | (8,155,178) | 67,526,276
Civil provisions | 3,778,420 | 355,631 | (706,320) | 3,427,730
Tax provisions | 3,241,356 | 290,403 | (103,261) | 3,428,498
Labor provisions | 2,068,013 | 278,344 | (1,180,385) | 1,165,970
Impairment of securities and investments | 3,249,695 | 1,586,509 | (1,288,999) | 3,547,205
Non-financial assets held for sale | 735,678 | 193,066 | (229,410) | 699,334
Adjustment to fair value of securities | 270,017 | 3,592 | (257,796) | 15,813
Amortization of goodwill | 403,841 | 15,589 | (23,386) | 396,044
Other | 5,356,240 | 3,290,060 | (2,765,888) | 5,880,412
Total deductible taxes on temporary differences | 78,203,042 | 22,594,863 | (14,710,623) | 86,087,282
Income tax and social contribution losses in Brazil and overseas | 18,893,423 | 232,318 | (370,391) | 18,755,350
Subtotal | 97,096,465 | 22,827,181 | (15,081,014) | 104,842,632
Adjustment to fair value of securities at fair value through other comprehensive income | 1,180,023 | 4,810,633 | (3,634,302) | 2,356,354
Total deferred tax assets (1) | 98,276,488 | 27,637,814 | (18,715,316) | 107,198,986
Deferred tax liabilities (1) | 7,365,091 | 663,702 | (973,685) | 7,055,108
Net deferred taxes (1) | 90,911,397 | 26,974,112 | (17,741,631) | 100,143,878
| R$ thousands
Balance on December 31, 2022 | Amount recorded | Amount realized | Balance on December 31, 2023
Provisions for credit losses | 51,069,942 | 17,996,746 | (9,966,903) | 59,099,785
Civil provisions | 3,509,402 | 685,455 | (416,437) | 3,778,420
Tax provisions | 3,262,366 | 303,532 | (324,545) | 3,241,353
Labor provisions | 2,686,567 | 359,617 | (978,171) | 2,068,013
Impairment of securities and investments | 2,441,248 | 1,455,059 | (646,612) | 3,249,695
Non-financial assets held for sale | 761,801 | 213,118 | (239,241) | 735,678
Adjustment to fair value of securities | 80,520 | 208,065 | (18,568) | 270,017
Amortization of goodwill | 406,655 | 20,870 | (23,684) | 403,841
Other | 4,252,332 | 3,067,006 | (1,963,098) | 5,356,240
Total deductible taxes on temporary differences | 68,470,833 | 24,309,468 | (14,577,259) | 78,203,042
Income tax and social contribution losses in Brazil and overseas | 19,128,543 | 90,360 | (325,480) | 18,893,423
Subtotal | 87,599,376 | 24,399,828 | (14,902,739) | 97,096,465
Adjustment to fair value of securities at fair value through other comprehensive income | 3,767,052 | 413,331 | (3,000,360) | 1,180,023
Total deferred tax assets (1) | 91,366,428 | 24,813,159 | (17,903,099) | 98,276,488
Deferred tax liabilities (1) | 8,785,135 | 987,691 | (2,407,735) | 7,365,091
Net deferred taxes (1) | 82,581,293 | 23,825,468 | (15,495,364) | 90,911,397
(1) |  | Deferred income and social contribution tax assets and liabilities are offset in the statement of financial position within each taxable entity, which was a total of R$(5,548,220) thousand in 2024 (R$(5,757,564) thousand in 2023).
Schedule of deferred tax assets on temporary differences and carry-forward tax losses |
Schedule of deferred tax assets on temporary differences and carry-forward tax losses |  |  |  |  |
| On December 31, 2024 - R$ thousand
Temporary differences | Carry-forward tax losses | Total
Income tax | Social contribution | Income tax | Social contribution
2025 | 7,759,849 | 6,088,210 | 170,393 | 93,196 | 14,111,648
2026 | 8,966,110 | 7,101,433 | 187,190 | 90,064 | 16,344,797
2027 | 7,531,727 | 5,968,641 | 156,330 | 58,439 | 13,715,137
2028 | 7,563,722 | 5,922,301 | 591,801 | 409,330 | 14,487,154
2029 | 6,065,862 | 4,706,850 | 1,002,763 | 756,229 | 12,531,704
2030 | 3,536,177 | 2,802,450 | 1,227,384 | 1,001,317 | 8,567,328
2031 | 2,546,685 | 2,011,892 | 1,596,397 | 1,301,212 | 7,456,186
2032 | 1,935,387 | 1,524,740 | 1,949,189 | 1,588,475 | 6,997,791
2033 | 1,544,402 | 1,163,226 | 2,340,983 | 1,922,001 | 6,970,612
2034 | 759,476 | 588,142 | 928,425 | 1,384,232 | 3,660,275
Total | 48,209,397 | 37,877,885 | 10,150,855 | 8,604,495 | 104,842,632
Schedule of deferred tax liabilities |
Schedule of deferred tax liabilities |  |  |  |
| R$ thousands
Balance on December 31, 2023 | Amount constituted | Amount realized | Balance on December 31, 2024
Fair value adjustment to securities and derivative financial instruments | 1,150,588 | 60,628 | (768,077) | 443,139
Difference in depreciation | 616,829 | 190,634 | (81,260) | 726,203
Judicial deposit | 1,787,400 | 251,639 | (30,511) | 2,008,528
Other | 3,810,273 | 160,801 | (93,837) | 3,877,238
Total deferred tax liabilities | 7,365,090 | 663,702 | (973,685) | 7,055,108
| R$ thousands
Balance on December 31, 2022 | Amount constituted | Amount realized | Balance on December 31, 2023
Fair value adjustment to securities and derivative financial instruments | 1,310,556 | 342,978 | (502,946) | 1,150,588
Difference in depreciation | 434,496 | 191,982 | (9,649) | 616,829
Judicial deposit | 2,735,883 | 276,277 | (1,224,760) | 1,787,400
Other | 4,304,200 | 176,453 | (670,380) | 3,810,273
Total deferred tax liabilities | 8,785,135 | 987,690 | (2,407,735) | 7,365,090
Schedule of income tax and social contribution in other comprehensive income |
Schedule of income tax and social contribution in other comprehensive income |  |  |  |  |  |
| R$ thousands
On December 31, 2024 | On December 31, 2023
Before tax | Tax (expense)/ benefit | Net of tax | Before tax | Tax (expense)/ benefit | Net of tax
Debt instruments at fair value through other comprehensive income | (10,616,772) | 4,351,914 | (6,264,858) | 8,792,390 | (3,725,426) | 5,066,964
Exchange differences on translations of foreign operations | 759,955 | (341,980) | 417,975 | 21,664 | (9,749) | 11,915
Other | 4,429,936 | (1,993,471) | 2,436,465 | (2,183,307) | 982,488 | (1,200,819)
Total | (5,426,881) | 2,016,463 | (3,410,418) | 6,630,746 | (2,752,686) | 3,878,060

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