| Schedule of breakdown, changes and amortization rates of intangible assets |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Indefinite useful life | | Finite useful life | | | | | | Goodwill(1) | | Licenses | | Software | | Trademarks | | Customer portfolio | | Other intangible assets | | Software under development | | Total | | Balance on December 31, 2023 | 26,390,696 | | | 14,887,059 | | | 6,056,999 | | | 571,902 | | | 205,800 | | | 48,021 | | | 802,498 | | | 48,962,975 | | Additions(2) | — | | | 23,919 | | | — | | | — | | | — | | | — | | | 2,865,816 | | | 2,889,735 | | | Write-offs, net | — | | | — | | | (3,592) | | | — | | | — | | | — | | | (650) | | | (4,242) | | Net transfers(3) | — | | | — | | | 2,874,907 | | | — | | | — | | | — | | | (2,839,849) | | | 35,058 | | | Business combination – IPNET (Note 1.c.3.) | 174,439 | | | — | | | — | | | 10,099 | | | 28,749 | | | 27,136 | | | — | | | 240,423 | | | Amortization (Note 26.) | — | | | (1,315,724) | | | (2,341,474) | | | (85,829) | | | (112,423) | | | (6,852) | | | — | | | (3,862,302) | | | Balance on December 31, 2024 | 26,565,135 | | | 13,595,254 | | | 6,586,840 | | | 496,172 | | | 122,126 | | | 68,305 | | | 827,815 | | | 48,261,647 | | Additions(2) | — | | | — | | | 52,185 | | | — | | | — | | | — | | | 2,857,630 | | | 2,909,815 | | | | | | | | | | | | | | | | | | Net transfers(3) | — | | | — | | | 2,895,510 | | | (80) | | | (102) | | | (205) | | | (2,893,825) | | | 1,298 | | | Business combination – Samauma (Note 1.c.1) | 38,590 | | | — | | | 6 | | | 5,460 | | | — | | | 21,290 | | | — | | | 65,346 | | | Business combination – IPNET (Note 1.c.3) | 1,960 | | | — | | | — | | | — | | | (130) | | | (172) | | | — | | | 1,658 | | | Business combination – FiBrasil (Note 1.c.2) | 631,169 | | | — | | | 42,203 | | | 445 | | | 3,836 | | | — | | | — | | | 677,653 | | | Business combination – Cyber (Note 1.c.6) | — | | | — | | | 1,228 | | | — | | | — | | | — | | | — | | | 1,228 | | | Amortization (Note 26.) | — | | | (1,318,276) | | | (2,476,810) | | | (87,889) | | | (53,770) | | | (13,442) | | | — | | | (3,950,187) | | | Balance on December 31, 2025 | 27,236,854 | | | 12,276,978 | | | 7,101,162 | | | 414,108 | | | 71,960 | | | 75,776 | | | 791,620 | | | 47,968,458 | | | | | | | | | | | | | | | | | | | Balance on December 31, 2024 | | | | | | | | | | | | | | | | | Cost | 26,565,135 | | | 29,772,875 | | | 30,772,551 | | | 1,673,846 | | | 4,577,691 | | | 315,248 | | | 827,815 | | | 94,505,161 | | | Accumulated amortization | — | | | (16,177,621) | | | (24,185,711) | | | (1,177,674) | | | (4,455,565) | | | (246,943) | | | — | | | (46,243,514) | | | Total | 26,565,135 | | | 13,595,254 | | | 6,586,840 | | | 496,172 | | | 122,126 | | | 68,305 | | | 827,815 | | | 48,261,647 | | | | | | | | | | | | | | | | | | | Balance on December 31, 2025 | | | | | | | | | | | | | | | | | Cost | 27,236,854 | | | 29,772,875 | | | 33,811,189 | | | 1,679,752 | | | 4,583,991 | | | 336,367 | | | 791,620 | | | 98,212,648 | | | Accumulated amortization | — | | | (17,495,897) | | | (26,710,027) | | | (1,265,644) | | | (4,512,031) | | | (260,591) | | | — | | | (50,244,190) | | | Total | 27,236,854 | | | 12,276,978 | | | 7,101,162 | | | 414,108 | | | 71,960 | | | 75,776 | | | 791,620 | | | 47,968,458 | |
(1)Refer to the operations of Santo Genovese Participações (2004); Spanish and Figueira (2006); Telefônica Televisão Participações (2008); Vivo Participações (2011); GVT Participações (2015), Garliava and Vita IT (2022), Vale Saúde Sempre (2023), IPNET (2024), Samauma and FiBrasil (2025). (2)Licenses refer to the extension of authorization for the right to use radio frequencies for the operation of the SMP (Mobile Personal Service). (3)Total balances refer to transfers between classes of property and equipment and intangible assets (Note 13.c.).
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