Provisions and contingent liabilities (Tables)

12 Months Ended

Dec. 31, 2024

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 by nature are as follows:

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