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v3.25.1

Pension plan obligations (Tables) | 12 Months Ended
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Dec. 31, 2024
Pension Plan Obligations |
Schedule of pension plan benefits |
Schedule of pension plan benefits |  |  |  |  |  |
| December 31, 2024 | December 31, 2023
| G1 Plan | G0 Plan | Total | G1 Plan | G0 Plan | Total
Present value of the defined benefit obligations | (2,335,938) | (1,931,145) | (4,267,083) | (2,982,863) | (2,098,622) | (5,081,485)
Fair value of the plan’s assets | 2,468,182 | - | 2,468,182 | 2,938,614 | - | 2,938,614
Asset ceiling (*) | (132,244) | - | (132,244) | - | - | -
Total pension plan obligations (deficit) | - | (1,931,145) | (1,931,145) | (44,249) | (2,098,622) | (2,142,871)
(*) The G1 Plan showed a surplus compared to the 2023 fiscal year, primarily due to the increase in the discount rate used to measure the actuarial liability, which went from 5.47% per year in 2023 to 7.40% per year in 2024. This percentage was defined based on the NTN-B bond rates in effect as of December 31, 2024. The increase in the discount rate resulted in a significant reduction in the present value of the obligations, which decisively contributed to the observed surplus.
Schedule of reconciliation of defined benefit obligations |
Schedule of reconciliation of defined benefit obligations |  |  |  |  |  |
| December 31, 2024 | December 31, 2023
| G1 Plan | G0 | Total | G1 Plan | G0 | Total
Plan’s liabilities |  |  |  |  |  |
Defined benefit obligation, beginning of the year | (2,982,863) | (2,098,622) | (5,081,485) | (2,715,388) | (2,002,075) | (4,717,463)
Current service cost | (35,951) | - | (35,951) | (41,440) | - | (41,440)
Interest costs | (274,718) | (189,274) | (463,992) | (307,777) | (225,220) | (532,997)
Actuarial (gains)/losses recorded as other comprehensive income | 716,927 | 135,201 | 852,128 | (120,934) | (85,372) | (206,306)
Benefits paid | 240,667 | 221,550 | 462,217 | 202,676 | 214,045 | 416,721
Defined benefit obligation, end of the year | (2,335,938) | (1,931,145) | (4,267,083) | (2,982,863) | (2,098,622) | (5,081,485)
Plan’s assets |  |  |  |  |  |
Fair value of the plan’s assets, beginning of the year | 2,938,614 | - | 2,938,614 | 2,567,272 | - | 2,567,272
Expected return of the plan’s assets | 274,265 | - | 274,265 | 294,788 | - | 294,788
Company’s contributions | 39,676 | - | 39,676 | 40,898 | - | 40,898
Participants’ contributions | 30,180 | - | 30,180 | 35,443 | - | 35,443
Benefits paid | (240,667) | - | (240,667) | (202,676) | - | (202,676)
Actuarial gains/(losses) recorded as other comprehensive income | (573,886) | - | (573,886) | 202,889 | - | 202,889
Fair value of the plan’s assets, end of the year | 2,468,182 | - | 2,468,182 | 2,938,614 | - | 2,938,614
Asset ceiling | (132,244) | - | (132,244) |  |  |
Total pension plan obligations (deficit) | - | (1,931,145) | (1,931,145) | (44,249) | (2,098,622) | (2,142,871)
Schedule of (gains)/losses, due to changes in assumptions |
Schedule of (gains)/losses, due to changes in assumptions |  |  |  |  |  |  |  |  |
| December 31, 2024 | December 31, 2023 | December 31, 2022
| G1 Plan | G0 | Total | G1 Plan | G0 | Total | G1 Plan | G0 | Total
Actuarial gains/(losses) on the obligations | 692,430 | 135,201 | 827,631 | (120,934) | (85,372) | (206,306) | 126,626 | 161,766 | 288,392
Actuarial gains/(losses) on financial assets | (549,389) | - | (549,389) | 202,889 | - | 202,889 | (172,833) | - | (172,833)
Asset ceiling | (132,244) | - | (132,244) | - | - | - | - | - | -
Total gains/(losses) | 10,797 | 135,201 | 145,998 | 81,955 | (85,372) | (3,417) | (46,207) | 161,766 | 115,559
Deferred income tax and social contribution | (3,671) | - | (3,671) | (27,864) | - | (27,864) | 15,710 | - | 15,710
Equity valuation adjustments | 7,126 | 135,201 | 142,327 | 54,091 | (85,372) | (31,281) | (30,497) | 161,766 | 131,269
Schedule of amounts recognized in income statement |
Schedule of amounts recognized in income statement |  |  |  |  |  |  |  |  |
| December 31, 2024 | December 31, 2023 | December 31, 2022
| G1 Plan | G0 | Total | G1 Plan | G0 | Total | G1 Plan | G0 | Total
Cost of service, net | 5,779 | - | 5,779 | 5,997 | - | 5,997 | 1,020 | - | 1,020
Interest costs | 274,718 | 189,274 | 463,992 | 307,777 | 225,220 | 532,997 | 231,745 | 176,953 | 408,698
Expected return of the plan’s assets | (274,265) | - | (274,265) | (294,788) | - | (294,788) | (221,079) | - | (221,079)
Amount received from the São Paulo State (undisputed) | - | (119,506) | (119,506) | - | (112,824) | (112,824) | - | (98,174) | (98,174)
Total expenses | 6,252 | 69,768 | 76,020 | 18,986 | 112,396 | 131,382 | 11,686 | 78,779 | 90,465
Schedule of obligations maturity |
Schedule of obligations maturity |  |
| December 31, 2024
| G1 Plan | G0
Payment of benefits expected in 2025 | 242,375 | 202,302
Payment of benefits expected in 2026 | 183,508 | 183,508
Payment of benefits expected in 2027 | 170,984 | 170,985
Payment of benefits expected in 2028 | 158,676 | 158,676
Payment of benefits expected in 2029 or susbsequent years | 1,580,395 | 1,215,674
Total | 2,335,938 | 1,931,145
Duration | 11.27 years | 9.66 years
Schedule of actuarial assumptions |
Schedule of actuarial assumptions |  |  |  |  |  |
| December 31, 2024 | December 31, 2023 | December 31, 2022
| G1 Plan | G0 | G1 Plan | G0 | G1 Plan | G0
Discount rate – actual rate (NTN-B) | 7.40% p.a. | 7.37% p.a. | 5.47% p.a. | 5.37% p.a. | 6.19% p.a. | 6.15% p.a.
Inflation rate | 4.96% p.a. | 4.96% p.a. | 3.90% p.a. | 3.90% p.a. | 5.31% p.a. | 5.31% p.a.
Nominal wage growth rate | 7.06% p.a. | 7.06% p.a. | 5.98% p.a. | 5.98% p.a. | 7.42% p.a. | 7.42% p.a.
Mortality table | AT-2000 | AT-2000 | AT-2000 | AT-2000 | AT-2000 | AT-2000
Schedule of sensitivity analysis of the defined benefit pension plan assumptions |
Schedule of sensitivity analysis of the defined benefit pension plan assumptions |  |  |
|  | Impact on the present value of the defined benefit obligations
Assumption | Change in the assumption | G1 Plan | G0
Discount rate | Increase of 1.0% | Decrease of R$ 243,450 | Decrease of R$ 222,419
Decrease of 1.0% | Increase of R$ 291,137 | Increase of R$ 217,030
Life expectation | Increase of 1 year | Increase of R$ 51,425 | Increase of R$ 78,548
Decrease of 1 year | Decrease of R$ 50,329 | Decrease of R$ 74,038
Wage growth rate | Increase of 1.0% | Increase of R$ 20,084 | Increase of R$ 131,202
Decrease of 1.0% | Decrease of R$ 21,043 | Decrease of R$ 124,063
Schedule of estimated expenses |
Schedule of estimated expenses |
| 2025
Cost of services, net | 3,705
Interest costs | 282,334
Net profitability on financial assets | (302,162)
Interest on the maximum limit of recognition | 16,830
Expenditures to be recognized by the Company | 707
Schedule of plans assets |
Schedule of plans assets |  |  |  |
| December 31, 2024 | % | December 31, 2023 | %
Total fixed income | 2,279,323 | 92.3 | 2,714,823 | 92.4
Total equities | 13,886 | 0.6 | 15,715 | 0.5
Total structured investments | 121,820 | 4.9 | 153,333 | 5.2
Other | 53,153 | 2.2 | 54,743 | 1.9
Fair value of the plan’s assets | 2,468,182 | 100 | 2,938,614 | 100
Schedule of estimated expenses |
Schedule of estimated expenses |
| 2025
Interest costs | 233,290
Expenses to be recognized | 233,290
Schedule of reconciliation of expenses with pension obligations |
Schedule of reconciliation of expenses with pension obligations |  |  |
| December 31, 2024 | December 31, 2023 | December 31, 2022
G1 Plan (i) | 6,252 | 18,986 | 11,686
G0 (ii) | 69,768 | 112,396 | 78,779
Sabesprev Mais Plan (iii) | 26,198 | 27,403 | 25,371
VIVEST Plan (iv) | 970 | 520 | 326
Subtotal | 103,188 | 159,305 | 116,162
Capitalized | (7,884) | (3,303) | (3,359)
Other | 10,653 | 6,603 | 5,684
Pension plan obligations (Note 31) | 105,957 | 162,605 | 118,487

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