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v3.25.1

Related parties | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Related parties |
| 20 | Related parties
The Company’s related parties are subsidiaries, joint ventures, associates, shareholders and its related entities and key management personnel of the Company.
| (a) | Balances
Schedule of related parties balances |  |  |  |  |  |  |  |  |  |  |  |
| Cash and cash equivalents | Trade accounts receivables | Related Parties’ assets | Trade payables and leases | Dividends payable | Related parties’ liabilities
Assets and liabilities | 2024 | 2023 | 2024 | 2023 | 2024 | 2023 | 2024 | 2023 | 2024 | 2023 | 2024 | 2023
Parent |  |  |  |  |  |  |  |  |  |  |  |
Votorantim S.A. | - | - | - | - | 2 | 3 | 101 | 1,985 | - | - | 3,658 | 2,522
Related parties |  |  |  |  |  |  |  |  |  |  |  |
Auren Comercializadora de Energia Ltda. | - | - | - | - | - | - | 907 | - | - | - | - | -
Campos Novos Energia S.A. | - | - | - | - | - | - | 7,104 | 14,835 | - | - | - | -
Companhia Brasileira de Alumínio | - | - | 299 | 193 | - | - | 70 | - | - | - | 7 | -
Group Andrade Gutierrez | - | - | - | - | - | - | - | 10,908 | - | - | - | -
Scotiabank Peru S.A.A. | 42,422 | 6,744 | - | - | - | - | 5,404 | 2,202 | - | - | - | -
Votorantim Cimentos S.A. | - | - | 586 | 653 | - | - | 412 | 137 | - | - | - | -
Votorantim International CSC S.A.C | - | - | - | - | - | - | - | - | - | - | 420 | 891
Other | - | - | - | 6 | - | - | 22 | 127 | 3,707 | 2,830 | 119 | 522
| 42,422 | 6,744 | 885 | 852 | 2 | 3 | 14,020 | 30,194 | 3,707 | 2,830 | 4,204 | 3,935
Current | 42,422 | 6,744 | 885 | 852 | - | - | 10,994 | 28,747 | 3,707 | 2,830 | - | -
Non-current |  |  | - | - | 2 | 3 | 3,026 | 1,447 | - | - | 4,204 | 3,935
| 42,422 | 6,744 | 885 | 852 | 2 | 3 | 14,020 | 30,194 | 3,707 | 2,830 | 4,204 | 3,935
| (b) | Transactions
Schedule of related parties transactions |  |  |  |  |  |
| Sales | Purchases and financial expenses
Profit and loss | 2024 | 2023 | 2022 | 2024 | 2023 | 2022
Parent |  |  |  |  |  |
Votorantim S.A. | - | - | - | 8,908 | 7,484 | 4,704
Related parties |  |  |  |  |  |
Auren Comercializadora de Energia Ltda. | 1,140 | 744 | 744 | 6,384 | 7,971 | 4,974
Campos Novos Energia S.A. | - | - | - | 51,973 | 61,545 | 4,954
Companhia Brasileira de Alumínio | 640 | 161 | 9,708 | - | 210 | 3,787
Group Andrade Gutierrez (i) | - | - | - | 19,832 | 73,757 | 38,907
Scotiabank Peru S.A.A. (ii) | - | - | - | 282 | 17 | 41
Votorantim Cimentos S.A. | - | - | - | - | 1,050 | 1,494
Votorantim International CSC S.A.C | - | - | - | - | 5,122 | 5,049
Other | - | - | - | 1,061 | 436 | 1,157
| 1,780 | 905 | 10,452 | 88,440 | 157,592 | 65,067
(i) As part of the execution of the Aripuanã project, in June 2019 the Company entered into a mining development services agreement with Andrade Gutierrez Engenharia S.A., in which one of the Company board of directors’ member close family members may have significant influence at its holding level. Additionally, in June 2020, NEXA entered into one additional agreement with Consórcio Construtor Nova Aripuanã (a consortium of the Andrade Gutierrez group of companies) in connection with construction and operational services for the Aripuanã project. In mid-2024, the board member related to this entity terminated its contract with Nexa, so Andrade Gutierrez ceased to be a related party. (ii) Related to interest expenses on lease contracts with Scotiabank Peru S.A.A., for which one of the Company’s board of directors’ member is an independent chairman and may have significant influence.
| (c) | Key management compensation
Key management includes the members of the Company's global executive team and Board of Directors. Key management compensation, including all benefits, was as follows:
Schedule of key management compensation |  |
| 2024 | 2023
Short-term benefits | 7,713 | 7,276
Other long-term benefits | 116 | 77
Total | 7,829 | 7,353
Short-term benefits include fixed compensation, payroll charges and short-term benefits under the Company’s variable compensation program. Other long-term benefits relate to the variable compensation program.

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