v3.25.4
SHARE-BASED PAYMENT PLANS (Tables)
12 Months Ended
Dec. 31, 2025
Statistical Disclosure for Banks [Abstract]  
Disclosure of share-based payment arrangements
The main plans in effect as of December 31, 2025 were:
PlansPublic (Officers and Employees)Potential of Company shares to be received
Talent for the Future Share Plan (“TFSP”) - global level
Senior Managers, Managers and Specialists
Cycle 2023-2025 (January 1, 2023 to December 31, 2025)
139 active executives
280,500 
Cycle 2024-2026 (January 1, 2024 to December 31, 2026)
139 active executives
256,000 
Cycle 2025-2027 (January 1, 2025 to December 31, 2027)
132 active executives
236,500 
Performance Share Plan (“PSP”) – global level
Vice Presidents and Directors
Cycle 2023-2025 (January 1, 2023 to December 31, 2025)
90 active executives (including 5 executives appointed pursuant to the Company's Articles of Association)
870,984 
Cycle 2024-2026 (January 1, 2024 to December 31, 2026)
107 active executives (including 5 executives appointed pursuant to the Company's Articles of Association)
980,665 
Cycle 2024-2026 (January 1, 2024 to December 31, 2026)
119 active executives (including 5 executives appointed pursuant to the Company's Articles of Association)
1,007,632 
Performance Share Plan (“PSP VIVO”) - local level
Vice Presidents and Directors
Cycle 2023-2025 (January 1, 2023 to December 31, 2025)
89 active executives (including 5 executives appointed pursuant to the Company's Articles of Association)
810,838 
Cycle 2024-2026 (January 1, 2024 to December 31, 2026)
106 active executives (including 5 executives appointed pursuant to the Company's Articles of Association)
780,530 
Cycle 2025-2027 (January 1, 2025 to December 31, 2027)
118 active executives (including 5 executives appointed pursuant to the Company's Articles of Association)
1,043,205