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Post-Employment Obligations (Tables)

12 Months Ended

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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