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v3.23.1

POST-EMPLOYMENT OBLIGATIONS (Tables) | 12 Months Ended
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Dec. 31, 2022
Post-employment Obligations |
Schedule of consolidated actuarial information |
Schedule of consolidated actuarial information |  |  |  |
2022 | Pension plans and retirement supplement plans | Health plan | Dental plan | Total
Present value of obligations | 11,404 | 3,314 | 60 | 14,778
Fair value of plan assets | (9,198) | - | - | (9,198)
Initial net liabilities | 2,206 | 3,314 | 60 | 5,580
Adjustment to asset ceiling | 112 | - | - | 112
Net liabilities in the statement of financial position | 2,318 | 3,314 | 60 | 5,692
2021 | Pension plans and retirement supplement plans | Health plan | Dental plan | Total
Present value of obligations | 12,026 | 3,469 | 66 | 15,561
Fair value of plan assets | (9,378) | - | - | (9,378)
Initial net liabilities | 2,648 | 3,469 | 66 | 6,183
Adjustment to asset ceiling | 22 | - | - | 22
Net liabilities in the statement of financial position | 2,670 | 3,469 | 66 | 6,205
Schedule of changes in present value of defined benefit obligation |
Schedule of changes in present value of defined benefit obligation |  |  |  |  |
| Pension plans and retirement supplement plans | Health plan | Dental plan | Life insurance | Total
Defined-benefit obligation on December 31, 2019 | 13,285 | 3,102 | 61 | 574 | 17,022
Cost of current service | 1 | 21 | 1 | 3 | 26
Interest on actuarial obligation | 887 | 215 | 4 | 41 | 1,147
Actuarial losses (gains): |  |  |  |  |
Due to changes in demographic assumptions | 135 | 395 | 4 | - | 534
Due to changes in financial assumptions | (375) | (152) | (4) | (34) | (565)
Due to adjustments based on experience | 289 | (119) | 1 | (23) | 148
Due to changes and adjustments | 49 | 124 | 1 | (57) | 117
Benefits paid | (914) | (143) | (3) | (10) | (1,070)
Defined-benefit obligation on December 31, 2020 | 13,308 | 3,319 | 64 | 551 | 17,242
Cost of current service | 2 | 21 | 1 | 3 | 27
Past service cost (1) | - | - | - | (415) | (415)
Interest on actuarial obligation | 883 | 232 | 5 | 39 | 1,159
Actuarial losses (gains): |  |  |  |  |
Due to changes in demographic assumptions | 378 | 122 | 1 | (15) | 486
Due to changes in financial assumptions | (2,393) | (252) | (5) | (127) | (2,777)
Due to adjustments based on experience | 828 | 200 | 3 | (26) | 1,005
Due to changes and adjustments | (1,187) | 70 | (1) | (168) | (1,286)
Benefits paid | (980) | (173) | (3) | (10) | (1,166)
Defined-benefit obligation on December 31, 2021 | 12,026 | 3,469 | 66 | - | 15,561
Cost of current service | 2 | 16 | - | - | 18
Past service cost (1) | (4) | - | - | - | (4)
Actuarial losses (gains): | 1,224 | 361 | 7 | - | 1,592
Actuarial losses (gains): |  |  |  |  |
Due to changes in demographic assumptions | (7) | (1) | - | - | (8)
Due to changes in financial assumptions | (857) | (305) | (6) | - | (1,168)
Due to adjustments based on experience | 106 | (20) | (3) | - | 83
Due to changes and adjustments | (758) | (326) | (9) | - | (1,093)
Benefits paid | (1,086) | (206) | (4) | - | (1,296)
Defined-benefit obligation on December 31, 2022 | 11,404 | 3,314 | 60 | - | 14,778
(1) | Due to the alterations made in the Collective Work Agreement for 2021-23, for offer and payment of life insurance for the employees and former employees, the Company understood that the post-retirement benefit in question had been entirely canceled, and as a result wrote down the balance of the obligation, remeasured using the revised actuarial assumptions.
(2) | Relating to the changes in the conditions of Plan B for requesting the Enhancement of Retirement for Length of Contribution, Special or Age - MAT (Melhoria de Aposentadoria por Tempo de Contribuição, Especial ou or Idade).
Schedule of changes in the fair value of plan assets |
Schedule of changes in the fair value of plan assets |
| Pension plans and retirement supplement plans
Fair value of the plan assets on December 31, 2019 | 10,366
Return on investments | 757
Contributions from employer | 211
Benefits paid | (914)
Fair value of the plan assets on December 31, 2020 | 10,420
Return on investments | (298)
Contributions from employer | 236
Benefits paid | (980)
Fair value of the plan assets on December 31, 2021 | 9,378
Return on investments | 633
Contributions from employer | 272
Benefits paid | (1,085)
Fair value of the plan assets on December 31, 2022 | 9,198
Schedule of changes in net liabilities |
Schedule of changes in net liabilities |  |  |  |  |
| Pension plans and retirement supplement plans | Health plan | Dental plan | Life insurance | Total
Net liabilities at December 31, 2019 | 2,972 | 3,102 | 61 | 574 | 6,709
Expense recognized in Statement of income | 206 | 236 | 5 | 44 | 491
Contributions paid | (211) | (143) | (3) | (10) | (367)
Actuarial losses (gains) | (58) | 124 | 1 | (57) | 10
Net liabilities at December 31, 2020 | 2,909 | 3,319 | 64 | 551 | 6,843
Expense recognized in Statement of income | 200 | 253 | 6 | 42 | 501
Past service cost | - | - | - | (415) | (415)
Contributions paid | (236) | (173) | (3) | (10) | (422)
Actuarial losses (gains) | (203) | 70 | (1) | (168) | (302)
Net liabilities at December 31, 2021 | 2,670 | 3,469 | 66 | - | 6,205
Expense recognized in Statement of income | 285 | 378 | 7 | - | 670
Past service cost | (4) | - | - | - | (4)
Contributions paid | (272) | (206) | (4) | - | (482)
Actuarial losses (gains) | (361) | (327) | (8) | - | (696)
Net liabilities at December 31, 2022 | 2,318 | 3,314 | 61 | - | 5,692
|  |  |  | 2022 | 2021
Current liabilities |  |  |  | 388 | 347
Non-current liabilities |  |  |  | 5,304 | 5,858
Schedule of income statement |
Schedule of income statement |  |  |  |
2022 | Pension plans and retirement supplement plans | Health plan | Dental plan | Total
Current service cost | 2 | 16 | - | 18
Past service cost | (4) | - | - | (4)
Interest on the actuarial obligation | 1,224 | 361 | 7 | 1,592
Expected return on the assets of the Plan | (941) | - | - | (941)
Expense in 2022 | 281 | 377 | 7 | 665
2021 | Pension plans and retirement supplement plans | Health plan | Dental plan | Life insurance | Total
Current service cost | 2 | 21 | 1 | 3 | 27
Past service cost (1) | - | - | - | (415) | (415)
Interest on the actuarial obligation | 883 | 232 | 5 | 39 | 1,159
Expected return on the assets of the Plan | (685) | - | - | - | (685)
Expense in 2021 | 200 | 253 | 6 | (373) | 86
2020 | Pension plans and retirement supplement plans | Health plan | Dental plan | Life insurance | Total
Current service cost | 1 | 21 | 1 | 3 | 26
Interest on the actuarial obligation | 887 | 215 | 4 | 41 | 1,147
Expected return on the assets of the Plan | (682) | - | - | - | (682)
Expense in 2020 | 206 | 236 | 5 | 44 | 491
Schedule of independent actuaries estimate for the expense amount |
Schedule of independent actuaries estimate for the expense amount |  |  |  |
| Pension plans and retirement supplement plans | Health plan | Dental plan | Total
Current service cost | - | 14 | - | 14
Interest on the actuarial obligation | 1,276 | 379 | 7 | 1,662
Expected return on the assets of the Plan | (1,004) | - | - | (1,004)
Estimated total expense in 2023 as per actuarial report | 272 | 393 | 7 | 672
Schedule of expectation for payment of benefits |
Schedule of expectation for payment of benefits |  |  |  |
| Pension plans and retirement supplement plans - Forluz | Health plan | Dental plan | Total
Estimated payment of benefits | 1,119 | 220 | 4 | 1,343
Schedule of assumptions |
Schedule of assumptions |  |  |  |
Effects on the defined-benefit obligation | Pension plans and retirement supplement plans | Health plan | Dental plan | Total
Reduction of one year in the mortality table | 247 | 53 | 1 | 301
Increase of one year in the mortality table | (251) | (54) | (1) | (306)
Reduction of 1% in the discount rate | 982 | 418 | 7 | 1,407
Schedule of average periods of the obligations under the benefit plans |
Schedule of average periods of the obligations under the benefit plans |  |  |
Pension plans and retirement supplement plans | Health plan | Dental plan
Plan A | Plan B
873 | 10.83 | 12.79 | 12.37
Schedule of principal categories percentage of plan assets |
Schedule of principal categories percentage of plan assets |  |
| 2022 | 2021
Shares | 6.45% | 7.77%
Fixed income securities | 76.89% | 73.95%
Real estate property | 4.89% | 5.04%
Others | 11.77% | 13.24%
Total | 100.00% | 100.00%
Schedule of measured at fair value |
Schedule of measured at fair value |  |
| 2022 | 2021
Non-convertible debentures issued by the Company | 137 | 302
Shares issued by the Company | 3 | 277
Real estate properties of the Foundation, occupied by the Company | 270 | -
| 410 | 579
Schedule of actuarial assumptions |
Schedule of actuarial assumptions |  |  |  |  |
| 2022 | 2021
| Pension plans and retirement supplement plans | Health plan and Dental plan | Pension plans and retirement supplement plans | Health plan and Dental plan | Life insurance
Annual discount rate for present value of the actuarial obligation | 11.73% | 11.83% | 10.60% | 10.75% | 10.73%
Annual expected return on plan assets | 11.73% | Not applicable | 10.60% | Not applicable | Not applicable
Long-term annual inflation rate | 5.31% | 5.31% | 5.03% | 5.03% | 5.03%
Estimated future annual salary increases | 5.31% | Not applicable | 5.03% | Not applicable | 6.29%
General mortality table | AT-2000 S10% by sex | AT-2000 M&F S10% D20% | AT-2000 S10% by sex | AT-2000 M&F S10% D20% | AT-2000 M&F S10% D20%
Disability table | Not applicable | Álvaro Vindas increase of 30% | Not applicable | Tasa 1927 increase of 100% | Tasa 1927 increase of 100%
Disabled mortality table | AT-83 IAM Male | MI-85 Female | AT-83 IAM Male | MI-85 Female | MI-85 Female
Real growth of contributions above inflation | - | 1% | - | 1% | -
| 2020
Pension plans and retirement supplement plans | Health plan and Dental plan | Life insurance
Annual discount rate for present value of the actuarial obligation | 6.83% | 7.14% | 7.25%
Annual expected return on plan assets | 6.83% | Not applicable | Not applicable
Long-term annual inflation rate | 3.32% | 3.32% | 3.32%
Estimated future annual salary increases | 3.32% | Not applicable | 4.56%
General mortality table | AT-2000 M S10% D10% | AT-2000 M S10% D20% | AT-2000 M S10% D20%
Disability table | Not applicable | Álvaro Vindas D30% | Álvaro Vindas D30%
Disabled mortality table | AT-49 M | MI-85 F | MI-85 F
Real growth of contributions above inflation (1) | - | 1% | -

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