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v3.25.1

Provisions and contingent liabilities (Tables) | 12 Months Ended
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Dec. 31, 2024
Provisions and contingent liabilities |
Breakdown of provisions by nature | The table below presents the breakdown of provisions by nature and their changes:
Provisions | Balance as of 12/31/2023 |  | Additions |  | Reversals (1) |  | Payments/ write-offs |  | Interest |  | Balance as of 12/31/2024 |
IRPJ and CSLL (a.1) | 636,167 |  | 949 |  | (15,124 | ) | (610,534 | ) | 21,488 |  | 32,946 |
Tax | 107,172 |  | 41,474 |  | (72,427 | ) | (10,002 | ) | 867 |  | 67,082 |
Civil, environmental and regulatory claims | 150,258 |  | 66,215 |  | (19,002 | ) | (35,519 | ) | 20 |  | 161,972 |
Provision for indemnities (a.2) | 203,780 |  | 19,519 |  | (6,081 | ) | (12,959 | ) | 2,549 |  | 206,808 |
Labor | 59,144 |  | 18,468 |  | (16,447 | ) | (7,764 | ) | 768 |  | 54,169 |
Others | 147,609 |  | 7,564 |  | (15,148 | ) | (6,684 | ) | 2,040 |  | 135,383 |
Total | 1,304,130 |  | 154,189 |  | (144,229 | ) | (683,462 | ) | 27,732 |  | 658,360 |
Current | 45,828 |  |  |  |  |  |  |  |  |  | 47,788 |
Non-current | 1,258,302 |  |  |  |  |  |  |  |  |  | 610,572 |
(1) Of this amount, MR$ 28,612 corresponds to the reversals of updates.
Provisions | Balance as of 12/31/2022 |  | Additions |  | Reversals |  | Payments |  | Interest |  | Acquisition of subsidiary |  | 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 |
Provisions | Balance as of 12/31/2021 |  | Additions |  | Reversals |  | Payments |  | Interest |  | Acquisition of subsidiary |  | 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 |
Balances of escrow deposits | Balances of escrow deposits by nature are as follows:
| 12/31/2024 |  | 12/31/2023 |
Tax (a.1) | 306,593 |  | 856,830 |
Labor | 24,070 |  | 37,715 |
Civil and others | 115,413 |  | 138,172 |
| 446,076 |  | 1,032,717 |
Balances of Contingent liabilities (possible) by nature |
Contingent liabilities (possible) | 12/31/2024 |  | 12/31/2023 |
Tax (b.1) | 4,176,046 |  | 3,148,224 |
Civil (b.2) | 815,203 |  | 624,653 |
Labor | 293,938 |  | 240,515 |
| 5,285,187 |  | 4,013,392 |

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