EMPLOYEE BENEFITS (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| EMPLOYEE BENEFITS |
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| Schedule of total assets and liabilities of all types of employee benefits granted |
| | | | | | | 2025 | | 2024 | Plan assets - Defined contribution pension plan | | 9,328 | | 9,716 | Total assets | | 9,328 | | 9,716 | | | | | | Actuarial liabilities - Defined benefit pension plan | | 190,790 | | 303,925 | Actuarial liabilities - Post-employment health care benefit | | 199,570 | | 224,677 | Retirement and termination benefit liabilities | | 14,319 | | 16,790 | Total liabilities | | 404,679 | | 545,392 | | | | | | Current | | 594 | | 186 | Non-current | | 404,085 | | 545,206 |
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| Post-employment defined benefit pension plans |
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| EMPLOYEE BENEFITS |
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| Summary of sensitivity analysis |
| | | | | | | 1% Increase | | 1% Decrease | Discount rate | | (13,902) | | 12,981 |
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| Defined benefit pension plan |
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| EMPLOYEE BENEFITS |
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| Schedule of current expenses of benefit plans |
| | | | | | | | | 2025 | | 2024 | | 2023 | Cost of current service | | 33,793 | | 49,339 | | 46,176 | Interest expense | | 154,048 | | 213,267 | | 204,604 | Return on plan assets | | (158,392) | | (205,604) | | (187,247) | Past service cost | | 5,888 | | 7,164 | | — | Settlement | | 1,122 | | (24,625) | | — | Interest cost on unrecoverable surplus | | 18,352 | | 14,129 | | 13,645 | Net pension cost | | 54,811 | | 53,670 | | 77,178 |
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| Schedule of reconciliations of assets and liabilities of benefit plans |
| | | | | | | 2025 | | 2024 | Present value of defined benefit obligation | | (2,388,321) | | (2,752,097) | Fair value of plan assets | | 2,628,213 | | 2,871,304 | Asset ceiling restrictions on recognition of net funded assets | | (430,682) | | (423,132) | Net | | (190,790) | | (303,925) | Defined benefit obligation | | (190,790) | | (303,925) |
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| Schedule of variation of plan obligations and assets |
| | | | | | | | | 2025 | | 2024 | | 2023 | Variation of the plan obligations | | | | | | | Obligation at the begining of the year | | 2,752,097 | | 3,573,044 | | 3,841,213 | Cost of service | | 33,793 | | 49,339 | | 46,176 | Interest expense | | 154,048 | | 213,267 | | 204,604 | Payments of the benefits | | (201,795) | | (343,378) | | (410,621) | Past service cost | | 5,888 | | 7,164 | | — | Settlement | | (122,560) | | (1,346,899) | | — | Acturial remeasurements | | (22,519) | | (119,823) | | 117,644 | Exchange Variance | | (210,631) | | 719,383 | | (225,972) | Obligation at the end of the year | | 2,388,321 | | 2,752,097 | | 3,573,044 |
| | | | | | | | | 2025 | | 2024 | | 2023 | Variation of the plan assets | | | | | | | Fair value of the plan assets at the begining of the year | | 2,871,304 | | 3,383,887 | | 3,499,475 | Return of the plan assets | | 158,392 | | 205,604 | | 187,247 | Contributions from sponsors | | 56,322 | | 331,212 | | 75,321 | Settlement | | (123,682) | | (1,322,274) | | — | Payments of benefits | | (201,795) | | (343,378) | | (413,565) | Remeasurement | | 56,421 | | (10,050) | | 214,503 | Exchange Variance | | (188,749) | | 626,303 | | (179,094) | Fair value of plan assets at the end of the year | | 2,628,213 | | 2,871,304 | | 3,383,887 |
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| Summary of actuarial gains and losses recognized in other comprehensive income |
| | | | | | | | | 2025 | | 2024 | | 2023 | Return of the plan assets | | (56,421) | | 6,340 | | (214,503) | Actuarial Remeasurements | | (22,519) | | (119,823) | | 117,644 | Restriction recognized in Other Comprehensive Income (Asset Ceiling) | | (4,626) | | 70,212 | | (22,456) | Remeasurements recognized in Other Comprehensive Income | | (83,566) | | (43,271) | | (119,315) |
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| Summary of historical actuarial remeasurements |
| | | | | | | | | | | | | 2025 | | 2024 | | 2023 | | 2022 | | 2021 | Present value of defined benefit obligation | | (2,388,321) | | (2,752,097) | | (3,573,044) | | (3,841,213) | | (5,409,065) | Fair value of the plan assets | | 2,628,213 | | 2,871,304 | | 3,383,887 | | 3,499,475 | | 4,647,361 | Surplus (Deficit) | | 239,892 | | 119,207 | | (189,157) | | (341,738) | | (761,704) | Experience adjustments on plan liabilities (Gain) | | (22,519) | | (119,823) | | 117,644 | | (1,058,898) | | (457,421) | Experience adjustments on plan assets (Gain) | | (56,421) | | 6,340 | | (214,503) | | 791,672 | | (25,498) |
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| Summary of allocation for plan assets |
| | | | | | | 2025 | | | | | North | | | Brazilian Plans | | American Plans | Fixed income | | 99.7% | | 66.0% | Variable income | | — | | 30.0% | Others | | 0.3% | | 4.0% | Total | | 100% | | 100% |
| | | | | | | 2024 | | | | | North | | | Brazilian Plans | | American Plans | Fixed income | | 99.7% | | 58.3% | Variable income | | — | | 36.8% | Others | | 0.3% | | 4.9% | Total | | 100% | | 100% |
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| Summary of assumptions |
| | | | | | | 2025 | | | Brazilian Plan | | North American Plan | Average discount rate | | 11.15% | | 4.75% to 5.42% | Rate of increase in compensation | | Not applicable | | Not applicable | Mortality table | | AT-2000 per sex | | RP-2012 and MP-2017&2021 | Mortality table of disabled | | AT-2000 per sex | | Not applicable | Rate of rotation | | Null | | Based on age and/or the service |
| | | | | | | 2024 | | | Brazilian Plan | | North American Plan | Average discount rate | | 11.07% | | 4.58% to 5.62% | Rate of increase in compensation | | Not applicable | | 3.00% | Mortality table | | AT-2000 per sex | | RP-2006 and MP-2024 | Mortality table of disabled | | AT-2000 per sex | | RP-2006 and MP-2024 | Rate of rotation | | Null | | Based on age and/or the service |
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| Post-employment health care benefit plan |
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| EMPLOYEE BENEFITS |
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| Schedule of current expenses of benefit plans |
| | | | | | | | | 2025 | | 2024 | | 2023 | Current service cost | | 1,744 | | 1,933 | | 2,069 | Interest expense | | 9,718 | | 11,059 | | 10,127 | Net cost pension benefit | | 11,462 | | 12,992 | | 12,196 |
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| Schedule of reconciliations of assets and liabilities of benefit plans |
| | | | | | | 2025 | | 2024 | Present value of obligations | | (199,570) | | (224,677) | Total net liabilities | | (199,570) | | (224,677) |
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| Schedule of variation of plan obligations and assets |
| | | | | | | | | 2025 | | 2024 | | 2023 | Change in benefit obligation | | | | | | | Benefit obligation at beginning of the year | | 224,677 | | 196,445 | | 224,180 | Cost of service | | 1,744 | | 1,933 | | 2,069 | Interest expense | | 9,718 | | 11,059 | | 10,127 | Contributions from participants | | 792 | | 1,125 | | 1,096 | Payment of benefits | | (19,214) | | (18,729) | | (20,265) | Remeasurements | | 649 | | (9,457) | | (7,232) | Exchange variations | | (18,796) | | 42,301 | | (13,530) | Benefit obligation at the end of the year | | 199,570 | | 224,677 | | 196,445 |
| | | | | | | | | 2025 | | 2024 | | 2023 | Change in plan assets | | | | | | | Contributions from sponsors | | 18,422 | | 17,604 | | 19,168 | Contributions from participants | | 792 | | 1,125 | | 1,096 | Payments of benefits | | (19,214) | | (18,729) | | (20,264) | Fair value of plan assets at end of the year | | — | | — | | — |
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| Summary of actuarial gains and losses recognized in other comprehensive income |
| | | | | | | | | 2025 | | 2024 | | 2023 | Gains (Losses) on actuarial obligation | | 649 | | (9,457) | | (7,232) | Actuarial losses recognized in Equity | | 649 | | (9,457) | | (7,232) |
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| Summary of historical actuarial remeasurements |
| | | | | | | | | | | | | 2025 | | 2024 | | 2023 | | 2022 | | 2021 | Present value of defined benefit obligation | | (199,570) | | (224,677) | | (196,445) | | (224,180) | | (318,181) | Deficit | | (199,570) | | (224,677) | | (196,445) | | (224,180) | | (318,181) | Experience adjustments on plan liabilities | | 649 | | (9,457) | | (7,232) | | (61,524) | | (36,938) |
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| Summary of assumptions |
| | | | | | | 2025 | | 2024 | Average discount rate | | 4.75% - 5.42% | | 4.58% - 5.62% | Health treatment - rate assumed next year | | 4.28% - 7.90% | | 4.76% - 8.40% | Health treatment - Assumed rate of decline in the cost to achieve in the years of 2032 to 2041 | | 3.31% - 9.20% | | 3.26% - 4.40% |
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| Summary of sensitivity analysis |
| | | | | | | 1% Increase | | 1% Decrease | Effect over total service costs and interest costs | | (4,619) | | 4,530 | Effect over benefit plan obligations | | (45,422) | | 55,338 |
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