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23 Post-Employment Benefits (Tables) | 12 Months Ended
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Dec. 31, 2020
Post-employment Benefits |
Schedule of liabilities under post-employment benefits | Amounts recognized in liabilities, under Post-employment benefits, are summarized below:
| 12.31.2020 | 12.31.2019
Pension plans | 1,124 | 1,537
Healthcare plans | 1,492,490 | 1,193,399
| 1,493,614 | 1,194,936
Current | 69,231 | 66,004
Noncurrent | 1,424,383 | 1,128,932
Schedule of post-employment benefits recognized in the statement of income | Amounts recognized in the statement of income are shown below:
| 12.31.2020 | 12.31.2019 | 12.31.2018
Employees |  |  |
Pension plans | 57,977 | 60,754 | 67,457
Healthcare plan - post employment | 94,349 | 99,577 | 97,866
Healthcare plan - active employees | 75,192 | 76,454 | 76,702
| 227,518 | 236,785 | 242,025
Management |  |  |
Pension plans | 977 | 1,450 | 1,598
Healthcare plan | 139 | 91 | 127
| 1,116 | 1,541 | 1,725
| 228,634 | 238,326 | 243,750
Schedule of changes in post-employment benefits |
23.4 | Changes in post-employment benefits
Balance as of January 1, 2019 | 968,763
Appropriation of actuarial calculation | 99,578
Appropriation of pension and healthcare contributions | 138,974
Adjustment related to actuarial gains (loss) | 186,628
Amortizations | (199,007)
Balance as of December 31, 2019 | 1,194,936
Appropriation of actuarial calculation | 94,349
Appropriation of pension and healthcare contributions | 130,129
Adjustment related to actuarial gains | 271,343
Amortizations | (197,143)
Balance as of December 31, 2020 | 1,493,614
Schedule of actuarial assumptions | The actuarial assumptions used to determine the amounts of liabilities and costs for 2020 and 2019 are shown below:
|  | 2020 |  | 2019
| Real | Nominal | Real | Nominal
Economic |  |  |  |
Inflation p.y. | - | 4.00% | - | 2.90%
Expected rate of discount/return p.y. |  |  |  |
Unified Plan - Defined Benefit | 2.85% | 6.96% | 3.05% | 6.04%
Unified Plan - Balance | 3.20% | 7.33% | 3.20% | 6.19%
Plan III | 3.40% | 7.54% | 3.20% | 6.19%
Assistance Plan | 3.20% | 7.33% | 3.30% | 6.30%
Salary growth |  |  |  |
Unified Plan p.y. | 0.00% | 4.00% | 1.00% | 3.93%
Plan III p.y. | 1.00% | 5.04% | 1.00% | 3.93%
Demographic |  |  |  |
Mortality Table |  | AT - 2000 |  | AT - 2000
Mortality table of individuals with permanent disability |  | WINKLEVOSS |  | WINKLEVOSS
Table of new disability benef it vested |  | TASA 1927 |  | TASA 1927
Schedule of participants and beneficiaries |
23.5.2 | Number of participants and beneficiaries
| Social Security Plans |
| Unified Plan | Plan III | Assistance Plan
| 12.31.2020 | 12.31.2019 | 12.31.2020 | 12.31.2019 | 12.31.2020 | 12.31.2019
Number of active participants | 22 | 27 | 7,401 | 7,647 | 6,546 | 6,963
Number of Inactive participants | 4,274 | 4,337 | 4,633 | 4,324 | 9,032 | 8,433
Number of dependent people | - | - | - | - | 21,716 | 22,183
Total | 4,296 | 4,364 | 12,034 | 11,971 | 37,294 | 37,579
Schedule of life expectancy |
23.5.3 | Life expectancy after the average age of participants - Annuity Table AT-2000 (in years)
| Unified Plan | Plan III
As of 12.31.2020 |  |
Retired participants | 12.38 | 23.16
Pensioner participants | 14.07 | 24.98
As of 12.31.2019 |  |
Retired participants | 13.13 | 25.84
Pensioner participants | 8.40 | 25.84
Schedule of actuarial evaluation | For this reason, the Company did not record assets in its balance sheet as of December 31, 2020, reflecting any right to reduce contributions, refund of surplus or other amounts.
| Unified Plan | Plan III | Assistance Plan | 12.31.2020 | 12.31.2019
Total liabilities or partially covered | 6,760,824 | 3,344,723 | 1,714,638 | 11,820,185 | 11,074,608
Fair value of the plan assets | (7,568,268) | (3,629,780) | (222,148) | (11,420,196) | (10,880,721)
Plan coverage status | (807,444) | (285,057) | 1,492,490 | 399,989 | 193,887
Unrecognized asset | 807,444 | 285,057 | - | 1,092,501 | 999,512
| - | - | 1,492,490 | 1,492,490 | 1,193,399
Schedule of changes in actuarial liabilities |
23.5.5 | Changes in actuarial liabilities
| Unified Plan | Plan III | Assistance Plan
Present value of net actuarial obligations as of January 1, 2018 | 5,352,894 | 1,734,568 | 1,035,957
Cost of services | 589 | 9,604 | 11,633
Cost of interest | 533,201 | 195,991 | 102,916
Benefits paid | (414,256) | (133,281) | (7)
Actuarial (gain) losses | 442,336 | 338,779 | (9,894)
Present value of net actuarial obligations as of December 31, 2018 | 5,914,764 | 2,145,661 | 1,140,605
Cost of services | 560 | 4,098 | 14,306
Cost of interest | 477,732 | 128,075 | 106,004
Benefits paid | (435,454) | (174,427) | (30)
Actuarial (gain) losses | 680,860 | 943,129 | 128,725
Present value of net actuarial obligations as of December 31, 2019 | 6,638,462 | 3,046,536 | 1,389,610
Cost of services | 578 | 2,018 | 20,854
Cost of interest | 405,371 | 183,866 | 85,561
Benefits paid | (456,151) | (203,342) | (74)
Actuarial (gain) losses | 172,564 | 315,645 | 218,687
Present value of net actuarial obligations as of December 31, 2020 | 6,760,824 | 3,344,723 | 1,714,638
Schedule of changes in actuarial assets |
23.5.6 | Changes in actuarial assets
| Unified Plan | Plan III | Assistance Plan
Fair value of the Plan's assets as of January 1, 2018 | 5,834,572 | 1,821,055 | 170,923
Return estimated for assets | 593,572 | 230,703 | 16,579
Contributions and distributions | 24,011 | 9,184 | -
Benefits paid | (414,256) | (133,281) | -
Actuarial gain (losses) | 252,942 | 250,575 | (14,511)
Fair value of the Plan's assets as of December 31, 2018 | 6,290,841 | 2,178,236 | 172,991
Return estimated for assets | 685,685 | 337,476 | 51,541
Contributions and distributions | 23,851 | 4,185 | -
Benefits paid | (435,454) | (174,427) | -
Actuarial gain (losses) | 981,833 | 792,284 | (28,321)
Fair value of the Plan's assets as of December 31, 2019 | 7,546,756 | 3,137,754 | 196,211
Return estimated for assets | 607,252 | 224,591 | 16,474
Contributions and distributions | 23,919 | 136,708 | -
Benefits paid | (456,151) | (203,341) | -
Actuarial gain (losses) | (153,508) | 334,068 | 9,463
Fair value of the Plan's assets as of December 31, 2020 | 7,568,268 | 3,629,780 | 222,148
Schedule of estimated net periodic plan costs (gains) | The estimated net periodic plan costs (gains) for 2021 for each plan are shown below:
| Unified Plan | Plan III | Assistance Plan
Cost of current service | 388 | 4,010 | 7,368
Estimated cost of interest | 481,656 | 246,255 | 125,133
Expected return on plan assets | (530,144) | (245,291) | (15,994)
Expected employee contributions | (136) | (2,003) | -
Costs (income or loss) | (48,236) | 2,971 | 116,507
Schedule of sensitivity analysis | The following tables set out a sensitivity analysis, which shows the effect of a one percent increase or decrease in the assumed care costs, in the aggregate of the cost of service and cost of interest components and the accumulated post-employment benefit obligation.
| Projected scenarios
| Increase by 1% | Decrease in 1%
Sensitivity of long-term interest rate |  |
Impacts on the obligations of the pension | (514,571) | 521,397
Impacts on the obligations of healthcare program | (130,084) | 138,601
Sensitivity of growth rate of the medical costs |  |
Impacts on the obligations of healthcare program | 116,165 | (112,757)
Impact on cost of service for the following financial year of healthcare program | 492 | (478)
Sensitivity of the service cost |  |
Impacts on the obligations of the pension | 29 | (30)
Impacts on the obligations of healthcare program | 572 | (586)
Schedule of benefits payable | The estimated benefits to be paid by the Company in the next five years and the total benefits for the following fiscal years are shown below:
| Unified Plan | Plan III | Assistance Plan | Total
2021 | 589,819 | 179,251 | 89,842 | 858,912
2022 | 572,875 | 173,696 | 92,409 | 838,980
2023 | 555,705 | 167,961 | 91,572 | 815,238
2024 | 538,812 | 162,277 | 89,509 | 790,598
2025 | 522,208 | 156,810 | 87,372 | 766,390
2026 a 2050 | 5,119,047 | 2,119,296 | 1,010,411 | 8,248,754
Schedule of asset allocation for pension and healthcare plans | The asset allocation for the Company pension and healthcare plans at the end of 2020 and the allocation goal for 2021, by asset category, are shown below:
| Goal for 2021 (*) | 2020
Fixed income | 69.6% | 70.4%
Variable income | 7.2% | 9.1%
Loans | 1.6% | 1.6%
Real estate | 5.8% | 7.2%
Investment structuring | 10.5% | 8.9%
Investments abroad | 5.3% | 2.8%
| 100.0% | 100.0%
(*) Target based on the total investment of each plan.
Schedule of pension plan assets | In addition, information on the allocation of assets of pension plans sponsored by the Company:
| Unified Plan | Plan III
| target (%)(*) | minimum (%) | target (%) | minimum (%)
Fixed income | 86.5% | 55.0% | 51.0% | 23.0%
Variable income | 5.0% | 1.0% | 14.0% | 8.0%
Loans | 0.5% | 0.0% | 3.0% | 1.0%
Real estate | 5.0% | 1.0% | 10.0% | 0.0%
Investment structuring | 3.0% | 0.0% | 16.0% | 0.0%
Investments abroad | 0.0% | 0.0% | 6.0% | 0.0%
(*) Target 2020.

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