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INSURANCE (Tables)

12 Months Ended

Dec. 31, 2024

INSURANCE

Summary of assets and liabilities related to insurance activities

​

​	​	​	​	​
​		12/31/2024		12/31/2023
Insurance contract assets
Assets for remaining coverage		4,852,951		3,752,300
Liability for incurred claim - present value of future cash flow	​	(1,829,162)	​	(1,117,877)
Liability for incurred claim - risk adjustment for non-financial risk	​	(91,184)	​	(49,427)
Net balance		2,932,605		2,584,996
​	​	​	​	​
Reinsurance contract Assets
Assets for remaining coverage		(60,632)		(53,989)
Incurred claims for contracts under the Premium Allocation Approach (PAA)		141,757		43,034
Net balance		81,125		(10,955)
​	​	​	​	​
Reinsurance contract liabilities
Liabilities for remaining coverage		(19,212)		—
Incurred Claims for contracts under the Premium Allocation Approach (PAA)		1,365		—
Net balance		(17,847)		—
​	​	​	​	​
Balances from brokers operations	​	​	​	​
Assets from brokers operations	​	170,526	​	2,221
Liability from brokers operations	​	(156,414)	​	(90,270)
Net balance		14,112		(88,049)

Schedule of result for insurance activities

​

​	​	​	​	​
​		12/31/2024		12/31/2023
Insurance revenue from contracts measured under the Premium Allocation Approach (PAA)		40,788,242		40,431,615
Insurance revenue		40,788,242		40,431,615
Incurred claims	​	(6,812,929)	​	(5,610,340)
Acquisition and administrative expenses	​	(13,165,411)	​	(6,896,491)
Insurance service expenses		(19,978,340)		(12,506,831)
Allocation of reinsurance premiums		(299,918)		(323,572)
Amounts recoverable from reinsurers for incurred claims		155,091		80,550
Net expenses from reinsurance contracts held	​	(144,827)	​	(243,022)
Insurance service result - IFRS 17	​	20,665,075	​	27,681,762
Broker activity operations	​	4,329,663	​	3,744,389
Income from insurance activities		24,994,738		31,426,151

Schedule of reconciliation of the liability for remaining coverage and the liability for incurred claims

​

​	​	​	​	​	​	​
​	​	Incurred claims for contracts under the Premium Allocation Approach (PAA)
Reinsurance contracts held at December 31, 2024		Remaining coverage		Present value of future cash flows		Total
Reinsurance contract liabilities	​	(53,989)	​	43,034	​	(10,955)
Net balance as at January 1, 2024	​	(53,989)	​	43,034	​	(10,955)
Net income (expenses) from reinsurance contracts held	​	​	​	​	​	​
Allocation of reinsurance premiums	​	(299,918)	​	—	​	(299,918)
Amounts recoverable from reinsurers for incurred claims	​	—	​	155,091	​	155,091
Net income (expenses) from reinsurance contracts held	​	(299,918)	​	155,091	​	(144,827)
IAS29 + finance income from reinsurance contracts held	​	62,628	​	(22,492)	​	40,136
Total amounts recognised in comprehensive income	​	(237,290)	​	132,599	​	(104,691)
Cash flows	​	​	​	​	​	​
Premiums paid net of ceding commissions and other directly attributable expenses paid	​	211,435	​	—	​	211,435
Recoveries from reinsurance	​	—	​	(32,512)	​	(32,512)
Total cash flows	​	211,435	​	(32,512)	​	178,923
Net balance as at December 31, 2024	​	(79,843)	​	143,122	​	63,279
Reinsurance contract liabilities	​	(19,212)	​	1,365	​	(17,847)
Reinsurance contract Assets	​	(60,632)	​	141,757	​	81,125

​

​	​	​	​	​	​	​
​	​	Incurred claims for contracts under the Premium Allocation Approach (PAA)
Reinsurance contracts held at December 31, 2023		Remaining coverage		Present value of future cash flows		Total
Reinsurance contract liabilities	​	(420,035)	​	10,993	​	(409,042)
Net balance as at January 1, 2023	​	(420,035)	​	10,993	​	(409,042)
Net income (expenses) from reinsurance contracts held	​	​	​	​	​	​
Allocation of reinsurance premiums	​	(323,572)	​	—	​	(323,572)
Amounts recoverable from reinsurers for incurred claims	​	—	​	80,550	​	80,550
Net income (expenses) from reinsurance contracts held	​	(323,572)	​	80,550	​	(243,022)
IAS29 + finance income from reinsurance contracts held	​	173,727	​	1,098	​	174,825
Total amounts recognised in comprehensive income	​	(149,845)	​	81,648	​	(68,197)
Cash flows	​	​	​	​	​	​
Premiums paid net of ceding commissions and other directly attributable expenses paid	​	548,455	​	—	​	548,455
Recoveries from reinsurance	​	(32,569)	​	(49,607)	​	(82,176)
Total cash flows	​	515,886	​	(49,607)	​	466,279
Net balance as at December 31, 2023	​	(53,989)	​	43,034	​	(10,955)
Reinsurance contract liabilities	​	(53,989)	​	43,034	​	(10,955)
Reinsurance contract Assets	​	—	​	—	​	—

Summary of activity of reinsurance contract liabilities and insurance contract assets

​

​	​	​	​	​	​	​
​	​	Incurred claims for contracts under the Premium Allocation Approach (PAA)
Reinsurance contracts held at December 31, 2023		Remaining coverage		Present value of future cash flows		Total
Reinsurance contract liabilities	​	(420,035)	​	10,993	​	(409,042)
Net balance as at January 1, 2023	​	(420,035)	​	10,993	​	(409,042)
Net income (expenses) from reinsurance contracts held	​	​	​	​	​	​
Allocation of reinsurance premiums	​	(323,572)	​	—	​	(323,572)
Amounts recoverable from reinsurers for incurred claims	​	—	​	80,550	​	80,550
Net income (expenses) from reinsurance contracts held	​	(323,572)	​	80,550	​	(243,022)
IAS29 + finance income from reinsurance contracts held	​	173,727	​	1,098	​	174,825
Total amounts recognised in comprehensive income	​	(149,845)	​	81,648	​	(68,197)
Cash flows	​	​	​	​	​	​
Premiums paid net of ceding commissions and other directly attributable expenses paid	​	548,455	​	—	​	548,455
Recoveries from reinsurance	​	(32,569)	​	(49,607)	​	(82,176)
Total cash flows	​	515,886	​	(49,607)	​	466,279
Net balance as at December 31, 2023	​	(53,989)	​	43,034	​	(10,955)
Reinsurance contract liabilities	​	(53,989)	​	43,034	​	(10,955)
Reinsurance contract Assets	​	—	​	—	​	—

X

- Definition

The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [domain]]

+ References

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-Name IFRS
-Number 17
-IssueDate 2024-01-01
-Paragraph 100
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_100&doctype=Standard
-URIDate 2024-03-27

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