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Post-Employment Obligations (Tables) | 12 Months Ended
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Dec. 31, 2023
Post-employment Obligations |
Schedule of Deficit Pension Fund Equalization |
| Deficit of pension fund 2019 | Deficit of pension fund 2020 | Deficit of pension fund 2021
Start of consignment |  | May, 2021 |  |  | April, 2022 |  |  | In process |
Total amount requested by Forluz |  | R$160 |  |  | R$252 |  |  | R$670 |
Amount considering contribution parity |  | R$80 |  |  | R$126 |  |  | R$335 |
Number of parcels |  | 166 |  |  | 158 |  |  | 159 |
Remuneratory interest |  | IPCA + 6% |  |  | IPCA + 6% |  |  | IPCA + 6% |
Balance deposited on December 31, 2023 |  | R$ 27 |  |  | R$ 26 |  |  | R$ 20 |
Schedule of Consolidated Actuarial Information |
2023 |  | Pension plans and retirement supplement plans |  |  | Health plan |  |  | Dental plan |  |  | Total |
Present value of obligations |  |  | 12,216 |  |  |  | 3,007 |  |  |  | 53 |  |  |  | 15,276 |
Fair value of plan assets |  |  | (9,882 | ) |  |  | - |  |  |  | - |  |  |  | (9,882 | )
Initial net liabilities |  |  | 2,334 |  |  |  | 3,007 |  |  |  | 53 |  |  |  | 5,394 |
Adjustment to asset ceiling |  |  | 23 |  |  |  | - |  |  |  | - |  |  |  | 23 |
Net liabilities in the statement of financial position |  |  | 2,357 |  |  |  | 3,007 |  |  |  | 53 |  |  |  | 5,417 |
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 |
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 at 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 |
|  |  | (1,187 | ) |  |  | 70 |  |  |  | (1 | ) |  |  | (168 | ) |  |  | (1,286 | )
Benefits paid |  |  | (980 | ) |  |  | (173 | ) |  |  | (3 | ) |  |  | (10 | ) |  |  | (1,166 | )
Defined-benefit obligation at December 31, 2021 |  |  | 12,026 |  |  |  | 3,469 |  |  |  | 66 |  |  |  | - |  |  |  | 15,561 |
Cost of current service |  |  | 2 |  |  |  | 16 |  |  |  | - |  |  |  |  |  |  | 18 |
Past service cost (1) |  |  | (4 | ) |  |  | - |  |  |  | - |  |  |  |  |  |  | (4 | )
Interest on actuarial obligation |  |  | 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 |
|  |  | (758 | ) |  |  | (326 | ) |  |  | (9 | ) |  |  |  |  |  | (1,093 | )
Benefits paid |  |  | (1,086 | ) |  |  | (206 | ) |  |  | (4 | ) |  |  |  |  |  | (1,296 | )
Defined-benefit obligation at December 31, 2022 |  |  | 11,404 |  |  |  | 3,314 |  |  |  | 60 |  |  |  |  |  |  | 14,778 |
Cost of current service |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  |  |  |  | 11 |
Past service cost (2) |  |  | - |  |  |  | (55 | ) |  |  | (1 | ) |  |  |  |  |  | (56 | )
Actuarial losses (gains): |  |  | 1,276 |  |  |  | 370 |  |  |  | 7 |  |  |  |  |  |  | 1,653 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  |  | - |  |  |  | 26 |  |  |  | 1 |  |  |  |  |  |  | 27 |
Due to changes in financial assumptions |  |  | 754 |  |  |  | 232 |  |  |  | 4 |  |  |  |  |  |  | 990 |
Due to adjustments based on experience |  |  | (125 | ) |  |  | (673 | ) |  |  | (14 | ) |  |  |  |  |  | (812 | )
|  |  | 629 |  |  |  | (415 | ) |  |  | (9 | ) |  |  |  |  |  | 205 |
Benefits paid |  |  | (1,093 | ) |  |  | (218 | ) |  |  | (4 | ) |  |  |  |  |  | (1,315 | )
Defined-benefit obligation at December 31, 2023 |  |  | 12,216 |  |  |  | 3,007 |  |  |  | 53 |  |  |  | - |  |  |  | 15,276 |
(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 Fair Value of Plan Assets |
|  | Pension plans and retirement supplement plans |
Fair value of the plan assets at December 31, 2020 |  |  | 10,420 |
Return on investments |  |  | (298 | )
Contributions from employer |  |  | 236 |
Benefits paid |  |  | (980 | )
Fair value of the plan assets at December 31, 2021 |  |  | 9,378 |
Return on investments |  |  | 633 |
Contributions from employer |  |  | 272 |
Benefits paid |  |  | (1,085 | )
Fair value of the plan assets at December 31, 2022 |  |  | 9,198 |
Return on investments |  |  | 1,464 |
Contributions from employer |  |  | 313 |
Benefits paid |  |  | (1,093 | )
Fair value of the plan assets at December 31, 2023 |  |  | 9,882 |
Schedule of Changes in Net Liabilities |
|  | Pension plans and retirement supplement plans |  |  | Health plan |  |  | Dental plan |  |  | Life insurance |  |  | Total |
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 gains (losses) |  |  | (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 gains |  |  | (361 | ) |  |  | (327 | ) |  |  | (8 | ) |  |  |  |  |  | (696 | )
Net liabilities at December 31, 2022 |  |  | 2,318 |  |  |  | 3,314 |  |  |  | 61 |  |  |  |  |  |  | 5,693 |
Expense recognized in Statement of income |  |  | 280 |  |  |  | 381 |  |  |  | 7 |  |  |  |  |  |  | 668 |
Past service cost |  |  | - |  |  |  | (55 | ) |  |  | (1 | ) |  |  |  |  |  | (56 | )
Contributions paid |  |  | (313 | ) |  |  | (218 | ) |  |  | (5 | ) |  |  |  |  |  | (536 | )
Actuarial gains (losses) |  |  | 72 |  |  |  | (415 | ) |  |  | (9 | ) |  |  |  |  |  | (352 | )
Net liabilities at December 31, 2023 |  |  | 2,357 |  |  |  | 3,007 |  |  |  | 53 |  |  |  | - |  |  |  | 5,417 |
|  |  |  |  |  |  |  |  |  |  | 2023 |  |  | 2022 |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  | 329 |  |  |  | 388 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  | 5,088 |  |  |  | 5,304 |
Schedule of Income Statement |
2023 |  | Pension plans and retirement supplement plans |  |  | Health plan |  |  | Dental plan |  |  | Total |
Current service cost |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | 11 |
Past service cost |  |  | - |  |  |  | (55 | ) |  |  | (1 | ) |  |  | (56 | )
Interest on the actuarial obligation |  |  | 1,276 |  |  |  | 370 |  |  |  | 7 |  |  |  | 1,653 |
Expected return on the assets of the Plan |  |  | (1,004 | ) |  |  | - |  |  |  | - |  |  |  | (1,004 | )
Expense in 2023 |  |  | 272 |  |  |  | 326 |  |  |  | 6 |  |  |  | 604 |
|  | 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 |
|  | 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 |
Schedule of Independent Actuaries Estimate for Expense Amount |
|  | Pension plans and retirement supplement plans |  |  | Health plan |  |  | Dental plan |  |  | Total |
Current service cost |  |  | 1 |  |  |  | 6 |  |  |  | - |  |  |  | 7 |
Interest on the actuarial obligation |  |  | 1,055 |  |  |  | 262 |  |  |  | 5 |  |  |  | 1,322 |
Expected return on the assets of the Plan |  |  | (842 | ) |  |  | - |  |  |  | - |  |  |  | (842 | )
Expense in 2024 according to actuarial calculation |  |  | 214 |  |  |  | 268 |  |  |  | 5 |  |  |  | 487 |
Schedule of Expectation for Payment of Benefits |
|  | Pension plans and retirement supplement plans |  |  | Health plan |  |  | Dental plan |  |  | Total |
Estimated payment of benefits |  |  | 1,124 |  |  |  | 219 |  |  |  | 4 |  |  |  | 1,347 |
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 |  |  | 341 |  |  |  | 61 |  |  |  | 1 |  |  |  | 403 |
Increase of one year in the mortality table |  |  | (311 | ) |  |  | (62 | ) |  |  | (1 | ) |  |  | (374 | )
Reduction of 1% in the discount rate |  |  | 1,140 |  |  |  | 342 |  |  |  | 6 |  |  |  | 1,488 |
Schedule of Average Periods of Obligations Under Benefit Plans |
Pension plans and retirement supplement plans |  |  |  |
Plan A |  | Plan B |  | Health plan |  | Dental plan
8.38 |  | 10.26 |  | 9.92 |  | 9.79
Schedule of Measured at Fair Value | The following assets measured at fair value, are related to the Company and are not considered plan assets. According to the requirement of the standards, the amount are presented for informational purposes:
|  | 2023 |  |  | 2022 |  |  | 2021 |
Non-convertible debentures issued by the Company |  |  | 96 |  |  |  | 137 |  |  |  | 302 |
Shares issued by the Company |  |  | 4 |  |  |  | 3 |  |  |  | - |
Real estate properties of the Foundation, occupied by the Company |  |  | 275 |  |  |  | 270 |  |  |  | 277 |
|  |  | 375 |  |  |  | 410 |  |  |  | 579 |
Schedule of Actuarial Assumptions |
|  | 2023
|  | Pension plans and retirement supplement plans |  | Health plan and Dental plan
Annual discount rate for present value of the actuarial obligation |  | 9.03% |  | 9.07%
Annual expected return on plan assets |  | 9.03% |  | Not applicable
Long-term annual inflation rate |  | 3.50% |  | 3.50%
Estimated future annual salary increases |  | 3.50% |  | Not applicable
General mortality table |  | AT-2000 M S10% |  | AT-2000 M&F S10% D20%
Disability table |  | Not applicable |  | Not applicable
Disabled mortality table |  | AT-83 IAM Male |  | MI-85 Female
Real growth of contributions above inflation (1) |  | - |  | 1%
|  | 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% |  | -

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