v3.25.4
Obligations for pension and similar liabilities (Tables)
 12 Months Ended
Dec. 31, 2025
Obligations For Pension And Similar Liabilities  
Schedule of actuarial assumptions adopted in the calculations
           
    2025   2024   2023
Actuarial Assumptions Adopted in the Calculations Retirement Health Retirement Health Retirement Health
Nominal Discount Rate for Actuarial Liability 10.7% 10.5% 10.6% 10.5% 8.7% 8.7%
Rate for Determining Interest on Assets for the Following Fiscal Year 10.7% 10.5% 10.6% 10.5% 8.7% 8.7%
Projected Long-Term Inflation Rate 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%
Projected Nominal Wage Growth Rate 3.5% N/A 3.5% N/A 3.5% N/A
General Mortality Table AT2000 AT2000 AT2000 AT2000 AT2000 AT2000
Schedule of financial assumptions and demographic assumptions
           
  Post-Employment Plans Other Similar Obligations
  2025 2024 2023 2025 2024 2023
Present value of liabilities at the beginning of the fiscal period (Note 39) 22,996,370 26,241,550 24,106,720 4,689,396 5,130,333 4,588,664
Costs of current services (Note 39) 255 586 (911) 5,586 5,694 4,903
Interest cost 2,322,447 2,247,577 2,188,015 486,529 438,944 429,103
Paid benefits (2,822,774) (4,721,231) (2,487,932) (547,991) (489,818) (448,912)
Actuarial losses (gains) 546,209 (1,040,157) 2,433,313 841,514 (395,757) 556,575
Others 2,510 268,045 2,345 (137) - -
Present value of liabilities at the end of the fiscal period 23,045,017 22,996,370 26,241,550 5,474,897 4,689,396 5,130,333
Any less:            
  Fair value of plan assets (1) 25,289,715 26,158,640 27,328,362 5,253,707 5,008,751 5,570,354
  Unrecognized assets (1) (2,624,294) (3,617,497) (2,649,505) (368,511) (877,078) (1,082,010)
Provisions - net 379,596 455,227 1,562,693 589,701 557,723 641,989
             
Total provisions for pension plans, net 969,317 1,023,424 2,204,684      
Of which:            
Actuarial provisions 1,357,203 1,364,437 2,543,504      
Actuarial assets (note 15) (1) 387,886 341,013 338,820      
             
Experience-Based Adjustments in Net Assets (1,338,149) (1,200,878) (99,752) 37,761 (772,305) 387,599
             
Plan Experience (670,274) (2,343,241) (585,676) (738,349) (416,984) (171,107)
Changes in Financial Assumptions 123,950 3,347,376 (1,652,752) 11,000 770,940 (419,306)
Changes in Demographic Assumptions - - (178,125) (114,165) 41,519 33,838
Actuarial Gain (Loss) - Obligation (546,324) 1,004,135 (2,416,553) (841,514) 395,475 (556,575)
Return on Investments Different from the Return Implicit in the Discount Rate (1,338,033) (1,183,609) (127,052) 37,908 (771,685) 387,599
Actuarial Gain (Loss) - Asset (1,338,033) (1,183,609) (127,052) 37,908 (771,685) 387,599
Change in Surplus/Irrecoverable Deficit 1,356,862 (704,716) 1,801,693 598,347 304,272 (89,852)
(1) Refers to the surplus plans Banesprev I and III, Sanprev I, II and III and Bandeprev. Refers to the surplus plans Banesprev I and III, Sanprev I, II and III and Bandeprev.
Schedule of amounts recognized in the consolidated statement of income statement
           
  Post-Employment Plans Other Similar Obligations
  2025 2024 2023 2025 2024 2023
Income             
Personnel expenses - Costs of current services (note 39) 255 586 (911) 5,586 5,694 4,903
Interest and similar income and expenses - Interest cost (net) (notes 31 and 32) (322,599) (115,866) (198,288) (41,947) (52,667) (42,656)
Interest and similar income and expenses - Interest on unrecognized assets (notes 31 and 32) 363,660 273,924 308,381 89,781 99,728 84,729
Other movements - Extraordinary Charges (30) (67) (280) - - (91)
Total 41,286 158,577 108,902 53,420 52,755 46,885
Schedule of changes in fair value of the plan assets
           
  Post-Employment Plans Other Similar Obligations
  2025 2024 2023 2025 2024 2023
Fair value of plan assets at the beginning of the year 26,158,640 27,328,362 27,316,715 5,008,751 5,570,354 4,945,407
Interest Income (Expenses) 2,645,046 2,363,706 2,386,330 528,476 491,611 471,759
Remeasurement – ​​Real gain (loss) on actuarial assets excluding interest expenses (net) (1,338,149) (1,200,878) (99,752) 37,761 (772,305) 387,599
Contributions 646,952 2,388,681 212,719 182,652 177,614 173,335
Being:            
By the Bank 644,411 2,386,461 210,367 182,652 177,614 173,335
By plan participants 2,541 2,220 2,352 - - -
Paid benefits (2,822,774) (4,721,231) (2,487,650) (503,933) (458,523) (407,746)
Fair value of plan assets at the end of the year 25,289,715 26,158,640 27,328,362 5,253,707 5,008,751 5,570,354
Schedule of assumptions rates related to cost of medical care
           
          Sensitivity
  2025 2024 2023
  Current Service Cost and Interest Present Value of Liabilities Current Service Cost and Interest Present Value of Liabilities Current Service Cost and Interest Present Value of Liabilities
Interest rate            
(+)0.5% (26,808) (259,596) (23,750) (231,019) (27,627) (346,439)
(-)0.5% 29,147 282,241 25,895 251,828 24,768 266,243
General Mortality Table            
Applied (+) 2 years (57,188) (553,699) (48,858) (475,167) (50,263) (611,723)
Applied (-) 2 years 59,695 577,970 50,445 490,605 48,527 544,105
Cost of Medical Care            
(+)0.5% 32,334 313,063 28,376 275,982 26,968 291,763
(-)0.5% (30,085) (291,286) (26,451) (257,258) (30,133) (376,538)
Schedule of duration of actuarial of plans
       
Post-Employment Plans   Other Similar Obligations
Plans Duration (Average in Years)   Plans Duration (Average in Years)
Banesprev 7.58   Cabesp  10.33
Sanprev 7.04   ABN 7.64
Bandeprev  5.51   Circulars 7.21
SantanderPrevi  6.03   AM - Bandeprev 8.01
CACIBAN / DAB / DCA  4.78 /4.50 /5.31   Lifetime Directors 5.97
      AM - Fundação Sudameris 8.21
      Health Plan for Members 21.11
      Life insurance 4.60