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v3.26.1

Retirement plans liabilities (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024
Liability for Remaining Coverage ("LRC") |  |
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] |  |
Insurance contracts that are liabilities at beginning of period | R$ 114,992 | R$ 36,790
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) | (24,050) | (13,418)
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) | 217,113 | 135,767
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) | 0 | 0
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) | (14,024) | (44,147)
Insurance contracts that are liabilities at end of period | 306,985 | 114,992
Liability for Remaining Coverage ("LRC") | Insurance risk [member] |  |
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] |  |
Insurance contracts that are liabilities at beginning of period | 0 |
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) |  | 8,310,960
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) | (1,834) |
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) | 8,312,794 |
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) | 0 |
Increase (decrease) through financial result, insurance contracts liability (asset) | 397,089 |
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) | (439,365) |
Increase (decrease) through statement of income, insurance contracts liability (asset) | (8,372) |
Insurance contracts that are liabilities at end of period | 8,260,312 | 0
Liability for Incurred Claims ("LIC") |  |
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] |  |
Insurance contracts that are liabilities at beginning of period | 4,590 | 315
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) | 0 | 0
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) | 0 | 0
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) | (14,909) | (4,461)
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) | 20,097 | 8,736
Insurance contracts that are liabilities at end of period | 9,778 | 4,590
Liability for Incurred Claims ("LIC") | Insurance risk [member] |  |
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] |  |
Insurance contracts that are liabilities at beginning of period | 0 |
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) |  | 440,760
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) | 0 |
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) | 0 |
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) | (440,760) |
Increase (decrease) through financial result, insurance contracts liability (asset) | 0 |
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) | 439,365 |
Increase (decrease) through statement of income, insurance contracts liability (asset) | 1,395 |
Insurance contracts that are liabilities at end of period | R$ 0 | R$ 0

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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2025-01-01 -Paragraph 105 -Subparagraph a -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2025-en-r&anchor=para_105_a_iii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2025-01-01 -Paragraph 105 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2025-en-r&anchor=para_105_a_ii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2025-01-01 -Paragraph 99 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2025-en-r&anchor=para_99_b&doctype=Standard -URIDate 2025-03-27 + Details
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