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v3.23.1

Employee Benefits and Private Pension Plan (Tables) | 12 Months Ended
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Dec. 31, 2022
Employee benefits and private pension plan |
Post-employment benefits | The amounts related to such benefits are based on a valuation conducted by an independent actuary and reviewed by Management as of December 31, 2022.
| 12/31/2022 |  |  | 12/31/2021 |
Health and dental care plan (1) | 164,428 |  |  | 159,867 |
Indemnification of FGTS | 36,357 |  |  | 38,617 |
Seniority bonus | 2,156 |  |  | 5,570 |
Life insurance (1) | 12,615 |  |  | 11,665 |
Total | 215,556 |  |  | 215,719 |
Current | 21,809 |  |  | 21,082 |
Non-current | 193,747 |  |  | 194,637 |
(1) Applicable to IPP, Tropical and Iconic.
Changes in provision for post-employment benefits | Changes in the present value of the post-employment benefit obligation occurred as follows:
| 12/31/2022 |  |  | 12/31/2021 |
Opening balance | 215,719 |  |  | 284,724 |
Expense for the year of continuing operations | 20,944 |  |  | 15,585 |
Expense (revenue) for the year of discontinued operations | 494 |  |  | 2,951 |
Actuarial (gains) losses from changes in actuarial assumptions | (2,589 | ) |  | (58,954 | )
Benefits paid directly by the Company and its subsidiaries | (19,012 | ) |  | (18,400 | )
Exchange rates from post-employment benefits of foreign subsidiaries | - |  |  | 217 |
Reclassification to liabilities held for sale (i) | - |  |  | (10,404 | )
Closing balance | 215,556 |  |  | 215,719 |
Post-employment benefit expense | The total expense for each year is presented below:
| 2022 |  |  | 2021 |  |  | 2020 |
Health and dental care plan | 14,660 |  |  | 15,265 |  |  | 11,127 |
Indemnification of FGTS | 4,766 |  |  | 4,409 |  |  | 6,199 |
Seniority bonus | 563 |  |  | (4,886 | ) |  | (6,821 | )
Life insurance | 955 |  |  | 797 |  |  | 1,117 |
Total | 20,944 |  |  | 15,585 |  |  | 11,622 |
Significant actuarial assumptions adopted | The main actuarial assumptions used are:
Economic factors | 12/31/2022 |  |  | 12/31/2021 |
| % p.a. |  |  | % p.a. |
Discount rate for the actuarial obligation at present value | 9.97 |  |  | 8.93 |
Average projected salary growth rate | 6.98 |  |  | 7.07 |
Inflation rate (long term) | 3.50 |  |  | 3.25 |
Growth rate of medical services | 7.64 |  |  | 7.38 |
Sensitivity analysis |
Assumption |  | Change in assumptions |  | Decrease in liability |  | Change in assumptions |  | Increase in liability |
Discount rate |  | increase by 1.0 p.p. |  | 19,688 |  | decrease by 1.0 p.p. |  | 24,252 |
Wage growth rate |  | decrease by 1.0 p.p. |  | 266 |  | increase by 1.0 p.p. |  | 477 |
Medical services growth rate |  | decrease by 1.0 p.p. |  | 17,824 |  | increase by 1.0 p.p. |  | 21,847 |

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