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v3.25.1

Related Parties (Tables) | 12 Months Ended
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Dec. 31, 2024
Related Parties |
Subsidiaries and Other Related Parties |
| Assets |  |  | Liabilities |  |  | Operating result - Sales/(Purchases) |
| 12/31/2024 |  |  | 12/31/2023 |  |  | 12/31/2024 |  |  | 12/31/2023 |  |  | 12/31/2024 |  |  | 12/31/2023 |  |  | 12/31/2022 |
Transactions with subsidiaries and joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transactions with joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Refinaria de Petróleo Riograndense S.A. | ‐ |  |  | ‐ |  |  | 9,846 |  |  | 29,278 |  |  | (457,885 | ) |  | (510,510 | ) |  | (336,781 | )
Latitude Logística Portuária S.A. | 10,862 |  |  | 11,393 |  |  | ‐ |  |  | 20 |  |  | ‐ |  |  | ‐ |  |  | - |
Navegantes Logística Portuária S.A. | 29,406 |  |  | 13,703 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | - |
Others | 7,943 |  |  | 6,874 |  |  | 2,875 |  |  | 2,917 |  |  | 851 |  |  | 571 |  |  | 784 |
Transactions with associates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hidrovias do Brasil S.A. | 416 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | - |
Transactions with other related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Chevron Oronite Brasil Ltda. (1) | ‐ |  |  | ‐ |  |  | 13,434 |  |  | 53,466 |  |  | (195,925 | ) |  | (175,053 | ) |  | (162,006 | )
Chevron Products Company (1) | ‐ |  |  | ‐ |  |  | 159,432 |  |  | 63,263 |  |  | (745,812 | ) |  | (370,137 | ) |  | (699,154 | )
Others | 8,760 |  |  | 3,065 |  |  | 1,449 |  |  | 1,626 |  |  | (3,718 | ) |  | (13,157 | ) |  | 1,421 |
Total | 57,387 |  |  | 35,035 |  |  | 187,036 |  |  | 150,570 |  |  | (1,402,489 | ) |  | (1,068,286 | ) |  | 1,195,736 |
Trade receivables (Note 5) | 8,662 |  |  | 3,143 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | - |
Other receivables | 416 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | - |
Trade payables (Note 16) | ‐ |  |  | ‐ |  |  | 183,520 |  |  | 147,452 |  |  | ‐ |  |  | ‐ |  |  | - |
Related parties | 48,309 |  |  | 31,892 |  |  | 3,516 |  |  | 3,118 |  |  | ‐ |  |  | ‐ |  |  | - |
Sales and services provided | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | 21,125 |  |  | 14,779 |  |  | 16,090 |
Purchases | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | (1,423,614 | ) |  | (1,083,065 | ) |  | (1,211,826 | )
(1)Non-controlling shareholders and other related parties of Iconic.
Expenses for Compensation of its Key Executives | The expenses for compensation of its key executives (Company’s directors and executive officers) are shown below:
| 12/31/2024 |  |  | 12/31/2023 |  |  | 12/31/2022 |
Short-term compensation | 51,814 |  |  | 54,396 |  |  | 62,285 |
Stock compensation | 62,952 |  |  | 35,165 |  |  | 18,424 |
Post-employment benefits | 4,767 |  |  | 4,206 |  |  | 4,035 |
Termination benefits | ‐ |  |  | 1,007 |  |  | - |
Total | 119,533 |  |  | 94,774 |  |  | 84,744 |
Restricted Stock Program | The table below summarizes the restricted and performance stock programs under the 2017 Plan and the 2023 Plan:
Program | Grant date | Number of shares granted (Quantity) |  |  | Vesting period |  |  | Fair value of shares on the grant date (in R$) |  |  | Total exercisable grant costs, including taxes (in R$ thousands) |  |  | Accumulated recognized exercisable grant costs (in R$ thousands) |  |  | Unrecognized exercisable grant costs (in R$ thousands) |
Restricted | September 2, 2019 | 240,000 |  |  | 2025 |  |  | 16.42 |  |  | 6,774 |  |  | (6,024 | ) |  | 750 |
Restricted | April 1, 2020 | 39,084 |  |  | 2025 |  |  | 12.53 |  |  | 1,124 |  |  | (1,074 | ) |  | 50 |
Performance | April 1, 2020 | 55,074 |  |  | 2025 |  |  | 12.53 |  |  | 1,324 |  |  | (1,268 | ) |  | 56 |
Restricted | September 16, 2020 | 140,000 |  |  | 2026 |  |  | 23.03 |  |  | 5,464 |  |  | (3,946 | ) |  | 1,518 |
Restricted | September 22, 2021 | 1,000,000 |  |  | 2027 |  |  | 14.17 |  |  | 24,093 |  |  | (13,339 | ) |  | 10,754 |
Restricted | April 6, 2022 | 634,165 |  |  | 2025 |  |  | 14.16 |  |  | 16,906 |  |  | (15,508 | ) |  | 1,398 |
Performance | April 6, 2022 | 1,007,324 |  |  | 2025 |  |  | 14.16 |  |  | 26,829 |  |  | (24,802 | ) |  | 2,027 |
Restricted | September 21, 2022 | 2,640,000 |  |  | 2032 |  |  | 12.98 |  |  | 64,048 |  |  | (14,945 | ) |  | 49,103 |
Restricted | December 7, 2022 | 1,500,000 |  |  | 2032 |  |  | 13.47 |  |  | 37,711 |  |  | (7,860 | ) |  | 29,851 |
Restricted | April 20, 2023 | 311,324 |  |  | 2025 |  |  | 14.50 |  |  | 7,472 |  |  | (6,538 | ) |  | 934 |
Restricted | April 20, 2023 | 1,146,194 |  |  | 2026 |  |  | 14.50 |  |  | 31,039 |  |  | (18,129 | ) |  | 12,910 |
Performance | April 20, 2023 | 1,156,903 |  |  | 2026 |  |  | 14.50 |  |  | 31,320 |  |  | (18,410 | ) |  | 12,910 |
Restricted | September 20, 2023 | 3,800,000 |  |  | 2033 |  |  | 18.75 |  |  | 132,784 |  |  | (17,712 | ) |  | 115,072 |
Restricted | April 17, 2024 | 3,495,953 |  |  | 2027 to 2029 |  |  | 26.94 |  |  | 177,651 |  |  | (31,656 | ) |  | 145,995 |
Restricted | June 19, 2024 | 60,683 |  |  | 2027 |  |  | 21.47 |  |  | 2,468 |  |  | (411 | ) |  | 2,057 |
Restricted | October 1, 2024 | 1,295,000 |  |  | 2034 |  |  | 23.10 |  |  | 55,785 |  |  | (1,395 | ) |  | 54,390 |
| 18,521,704 |  |  |  |  |  |  |  |  | 622,792 |  |  | (183,017 | ) |  | 439,775 |
Summarized Changes of Number of Restricted and Performance Shares Granted |
Number of shares as of December 31, 2021 | 4,415,294 |
Shares granted during the year | 5,702,027 |
Cancellation of granted shares due to termination of executive employment | (934,310 | )
Shares transferred (vesting) | (484,651 | )
Reclassification from assets held for sale | 236,344 |
Number of shares as of December 31, 2022 | 8,934,704 |
Shares granted during the year | 6,930,871 |
Cancellation of granted shares due to termination of executive employment | (583,180 | )
Shares transferred (vesting) | (447,800 | )
Number of shares as of December 31, 2023 | 14,834,595 |
Shares granted during the year | 5,061,396 |
Cancellation of granted shares due to termination of executive employment | (139,105 | )
Shares transferred (vesting) | (1,235,182 | )
Number of shares as of December 31, 2024 | 18,521,704 |

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