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Income and Social Contribution Taxes - Deferred Taxes (Detail) - BRL (R$) R$ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Assets - deferred income and social contribution taxes on: |  |  |
Provision for losses with assets |  | R$ 41,467 | R$ 46,863
Provisions for tax, civil and labor risks |  | 188,495 | 326,662
Provision for post-employment benefits |  | 76,166 | 90,451
Provision for differences between cash and accrual basis | [1] | 19,483 | 35,989
Goodwill |  | 10,317 | 7,976
Provision for asset retirement obligation |  | 13,472 | 14,759
Operating provisions |  | 60,120 | 299,609
Provision for profit sharing and bonus |  | 76,880 | 91,883
Leases payable |  | 499,988 | 518,138
Change in fair value of subscription warrants |  | 0 | 3,566
Provision for deferred revenue |  | 450 | 932
Other temporary differences |  | 115,753 | 104,319
Tax losses and negative basis for social contribution carryforwards |  | 510,780 | 396,601
Total |  | 1,613,371 | 1,937,748
Offsetting liability balance |  | (676,430) | (682,614)
Net balances presented in assets |  | 936,941 | 1,255,134
Liabilities - Deferred income and social contribution taxes on: |  |  |
Leases payable |  | 406,173 | 432,908
Provision for differences between cash and accrual basis | [1] | 194,846 | 81,293
Change in fair value of subscription warrants |  | 7,611 | 0
Goodwill/negative goodwill on investments |  | 28,771 | 28,717
Business combination - fair value of assets |  | 52,781 | 54,921
Other temporary differences |  | 119,073 | 84,981
Total |  | 809,255 | 682,820
Offsetting asset balance |  | (676,430) | (682,614)
Net balances presented in liabilities |  | R$ 132,825 | R$ 206
[1] | Refers mainly to the income and social contribution taxes on foreign exchange variation of the derivative instruments.

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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + Details
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