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Post-Employment Obligations (Tables) | 12 Months Ended
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Dec. 31, 2024
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 + 5.7% |  |  | IPCA + 5.51% |
Balance deposited on December 31, 2024 |  | R$38 |  |  | R$42 |  |  | R$56 |
Schedule of Consolidated Actuarial Information |
| Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Dec. 31, 2024
Present value of obligations | 10,501 |  | 2,559 |  | 45 |  | 13,105
Fair value of plan assets | (8,947) |  | - |  | - |  | (8,947)
Initial net liabilities | 1,554 |  | 2,559 |  | 45 |  | 4,158
Adjustment to asset ceiling | 148 |  | - |  | - |  | 148
Net liabilities in the statement of financial position | 1,702 |  | 2,559 |  | 45 |  | 4,306
Schedule of Changes in Present Value of Defined Benefit Obligation |
| Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Total
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)
Interest on actuarial obligation | 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
Cost of current service | 1 |  | 6 |  | - |  | 7
Interest on actuarial obligation | 1,055 |  | 262 |  | 5 |  | 1,322
Actuarial losses (gains): |  |  |  |  |  |  |
Due to changes in demographic assumptions | - |  | (1) |  | - |  | (1)
Due to changes in financial assumptions | (1,883) |  | (556) |  | (9) |  | (2,448)
Due to adjustments based on experience | 232 |  | 38 |  | (1) |  | 269
| (1,651) |  | (519) |  | (10) |  | (2,180)
Benefits paid | (1,120) |  | (197) |  | (3) |  | (1,320)
Defined-benefit obligation at December 31, 2024 | 10,501 |  | 2,559 |  | 45 |  | 13,105
(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, 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
Return on investments |  | (54)
Contributions from employer |  | 239
Benefits paid |  | (1,120)
Fair value of the plan assets at December 31, 2024 |  | 8,947
Schedule of Changes in Net Liabilities |
| Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Total
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 (losses) | (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
Expense recognized in Statement of income | 214 |  | 269 |  | 5 |  | 488
Contributions paid | (239) |  | (197) |  | (4) |  | (440)
Actuarial gains (losses) (1) | (630) |  | (519) |  | (10) |  | (1,159)
Net liabilities at December 31, 2024 | 1,702 |  | 2,560 |  | 44 |  | 4,306
|  |  |  |  | Dec. 31, 2024 |  | Dec. 31, 2023
Current liabilities |  |  |  |  | 233 |  | 329
Non-current liabilities |  |  |  |  | 4,073 |  | 5,088
(1) | The reduction of liabilities is, essentially, due to the changes in the actuarial assumptions used. There is more information below in this note.
Schedule of Income Statement | The amounts recognized in 2024, 2023 and 2022 statement of income
| 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 | 214 |  | 268 |  | 5 |  | 487
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
Schedule of Independent Actuaries Estimate for Expense Amount |
| Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Total
Current service cost | 1 |  | 4 |  | - |  | 5
Interest on the actuarial obligation | 1,222 |  | 301 |  | 5 |  | 1,528
Expected return on the assets of the Plan | (1,012) |  | - |  | - |  | (1,012)
Expense in 2025 according to actuarial calculation | 211 |  | 305 |  | 5 |  | 521
Schedule of Expectation for Payment of Benefits |
| Pension plans and retirement supplement plans |  | Health plan |  | Dental plan |  | Total
Estimated payment of benefits | 1,158 |  | 210 |  | 4 |  | 1,372
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 | 257 |  | 45 |  | 1 |  | 303
Increase of one year in the mortality table | (237) |  | (46) |  | (1) |  | (284)
Reduction of 1% in the discount rate | 826 |  | 238 |  | 4 |  | 1,068
Increase of 1% in the discount rate | (719) |  | (219) |  | (4) |  | (942)
Schedule of Average Periods of Obligations Under Benefit Plans |
Pension plans and retirement supplement plans |  |  |  |
Plan A |  | Plan B |  | Health plan |  | Dental plan
8.68 |  | 10.71 |  | 10.60 |  | 10.60
Schedule of main categories of plan assets | The main categories of plan assets are as follows:
| 2024 |  | 2023
Shares | 1,076 |  | 1,339
Fixed income securities | 6,560 |  | 7,475
Real estate property | 479 |  | 440
Others | 832 |  | 628
Total | 8,947 |  | 9,882
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:
| 2024 |  | 2023
Non-convertible debentures issued by the Company | 53 |  | 96
Shares issued by the Company | 226 |  | 4
Real estate properties of the Foundation, occupied by the Company | 3 |  | 275
| 282 |  | 375
Schedule of Actuarial Assumptions |
| Pension plans and retirement supplement plans |  | Health plan and Dental plan |  | Pension plans and retirement supplement plans |  | Health plan and Dental plan
Annual discount rate for present value of the actuarial obligation | 12.30% |  | 12.23% |  | 9.03% |  | 9.07%
Annual expected return on plan assets | 12.30% |  | Not applicable |  | 9.03% |  | Not applicable
Long-term annual inflation rate | 4.50% |  | 4.50% |  | 3.50% |  | 3.50%
Estimated future annual salary increases | 4.50% |  | Not applicable |  | 3.50% |  | Not applicable
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%
Disability table | Not applicable |  | Not applicable |  | Not applicable |  | Not applicable
Disabled mortality table | AT-83 IAM Male |  | MI-85 Female |  | AT-83 IAM Male |  | MI-85 Female
Real growth of contributions above inflation | - |  | 1% |  | - |  | 1%

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