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v3.25.1

Deferred taxes and contributions (Details 3) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Notes and other explanatory information [abstract] |  |  |
Profit before income taxes | R$ 13,642,808 | R$ 4,753,984 | R$ 4,272,750
Statutory rate | 34.00% | 34.00% | 34.00%
Estimated expense at the statutory rate | R$ (4,638,555) | R$ (1,616,355) | R$ (1,452,735)
Tax benefit of interest on equity | 672,796 | 329,017 | 284,920
Provision – Law 4,819/1958 – G0 | (23,721) | (38,245) | (26,786)
Donations | (21,591) | (7,046) | (16,588)
Tax incentives | 52,892 | 62,510 |
Agreement with AAPS | (77,471) |  |
Other differences | (27,595) | 39,666 | 59,706
Income tax and social contribution | (4,063,245) | (1,230,453) | (1,151,483)
Current income tax and social contribution | (1,302,648) | (1,545,671) | (1,230,234)
Deferred income tax and social contribution | R$ (2,760,597) | R$ 315,218 | R$ 78,751
Effective rate | 30.00% | 26.00% | 27.00%

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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2024-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_h&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_79&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 + Details
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