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Risk management (Details Narrative) - BRL (R$) R$ in Thousands | 3 Months Ended |
--- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Dec. 31, 2023
Risk Management |  |  |
Total exposure | R$ 2,671,887 |  | R$ 2,785,853
Liabilities related to exchange rate variation of borrowings and financing contracts | 6,335 | R$ 83,825 |
Income before taxes | 267,189 | 266,878 |
Effects on profit for the year before taxes | 203,055 | R$ 163,164 |
Financial assets receivable from related parties | 1,198,932 |  | 1,196,545
Reimbursement of additional retirement and pension plan | R$ 1,081,079 |  | R$ 1,076,174

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- Definition The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35K -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35K_a&doctype=Standard -URIDate 2023-03-23 + Details
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