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EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of information about defined benefit plans [abstract] |
Schedule of changes in actuarial liabilities | The roll-forward of actuarial liabilities prepared based on actuarial report is set forth below:
|  | 12/31/2024 |  | 12/31/2023
Opening balance |  | 833,683 |  |  | 691,424 |
Interest on actuarial liabilities |  | 73,853 |  |  | 67,272 |
Current service cost |  | 1,997 |  |  | 1,959 |
Actuarial loss – experience |  | (125) |  |  | 57,765 |
Actuarial loss (gain) – financial assumptions |  | (137,649) |  |  | 70,762 |
Benefits paid directly by entity |  | (50,199) |  |  | (55,499) |
Closing balance |  | 721,560 |  |  | 833,683
Schedule of key actuarial economic and biometric assumptions used in the calculations of liability | 21.2.4 Economic actuarial assumptions and biometric data
|  | 12/31/2024 |  | 12/31/2023
Economic |  |  |  |
Nominal discount rate – medical assistance and life insurance |  | 11.16% p.a. |  | 9.14% p.a.
Medical cost growth rate |  | 6.86% p.a. |  | 6.86% p.a.
Nominal inflation |  | 3.50% p.a. |  | 3.50% p.a.
Aging factor |  | 0 to 24 years: 1.50% p.a. |  | 0 to 24 years: 1.50% p.a.
| 25 to 54 years: 2.50% p.a. |  | 25 to 54 years: 2.50% p.a.
| 55 to 79 years: 4.50% p.a. |  | 55 to 79 years: 4.50% p.a.
| Above 80 years: 2.50% p.a. |  | Above 80 years: 2.50% p.a.
Biometric |  |  |  |
Table of general mortality |  | AT-2000 |  | AT-2000
Table of mortality of disabled persons |  | IAPB 57 |  | IAPB 57
Turnover |  | 1.00% p.a. |  | 1.00% p.a.
Other |  |  |  |
Retirement age |  | 65 years |  | 65 years
Family composition |  | Men 4 years + older |  | Men 4 years + older
| and 90% married |  | and 90% married
Permanency in the plan |  | 100% |  | 100%
Summary of sensitivity analysis of actuarial liabilities | The sensitivity analysis regarding the relevant assumptions of the plans show the impact on the liability balance:
Discount rate |  | Medical costs growth rate
+0.50% |  | 691,494 |  |  | +1.00% |  | 788,124 |
Schedule of expected benefit obligation payments for future years | The expected benefit payments for future years (ten years), from the obligation of benefits granted and the average duration of the plan obligations are as set forth below:
Payments |  | Medical assistance and life insurance
2025 |  | 53,601 |
2026 |  | 57,267 |
2027 |  | 60,995 |
2028 |  | 64,862 |
2029 |  | 68,645 |
2029 to 2034 |  | 397,704 |

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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 138 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 147 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_147_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_145&doctype=Standard -URIDate 2024-03-27 + Details
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