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Provisions and contingent liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of contingent liabilities [abstract]

Breakdown of provisions by nature

The table below shows the breakdown of provisions by nature and their changes:

Provisions	Balance as of 12/31/2022			Additions			Reversals			Payments			Interest			Acquisition of subsidiary (i)			Balance as of 12/31/2023
IRPJ and CSLL (a.1)	559,217			14,597			(6,717	)		‐			69,070			‐			636,167
Tax	68,434			46,743			(21,148	)		(14,747	)		27,101			789			107,172
Civil, environmental and regulatory claims	93,416			124,857			(29,402	)		(39,071	)		‐			458			150,258
Labor litigation	73,172			27,333			(27,308	)		(16,310	)		2,257			‐			59,144
Provision for indemnities (a.2)	150,820			32,691			(7,969	)		‐			28,238			‐			203,780
Others	95,113			47,329			(8,031	)		‐			13,198			‐			147,609
Total	1,040,172			293,550			(100,575	)		(70,128	)		139,864			1,247			1,304,130
Current	22,837																		45,828
Non-current	1,017,335																		1,258,302

(i) For further information, see Note 28.

Provisions	Balance as of 12/31/2021			Additions			Reversals			Payments			Interest			Balance as of 12/31/2022
IRPJ and CSLL (a.1)	552,172			7,154			(36,683	)		‐			36,574			559,217
Tax	84,155			35,238			(14,907	)		(38,097	)		2,045			68,434
Civil, environmental and regulatory claims	108,761			18,326			(9,980	)		(23,700	)		9			93,416
Labor litigation	95,460			22,663			(22,387	)		(23,142	)		578			73,172
Provision for indemnities (a.2)	‐			150,820			‐			‐			‐			150,820
Others	91,637			4,812			(3,850	)		-			2,514			95,113
Total	932,185			239,013			(87,807	)		(84,939	)		41,720			1,040,172
Current	119,942															22,837
Non-current	812,243															1,017,335

Provisions	Balance on 12/31/2020			Additions			Reversals			Payments			Interest			Reclassification to liabilities held for sale (i)			Balance as of 12/31/2021
IRPJ and CSLL	547,862			-			(6,966	)		-			11,276			-			552,172
Tax	108,568			58,839			(83,536	)		-			284			-			84,155
Civil, environmental, and regulatory claims	57,772			87,066			(9,702	)		(8,116	)		724			(18,983	)		108,761
Labor litigation	90,675			42,826			(4,432	)		(17,068	)		2,620			(19,161	)		95,460
Others	93,168			63			(1,457	)		-			704			(841	)		91,637
Total	898,045			188,794			(106,093	)		(25,184	)		15,608			(38,985	)		932,185
Current	43,660																		119,942
Non-current	854,385																		812,243

(i) For further information see Note 29.

Balances of escrow deposits

Balances of escrow deposits are as follows:

	12/31/2023			12/31/2022
Tax	856,830			790,979
Labor	37,715			42,624
Civil and others	138,172			112,780
	1,032,717			946,383

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