v3.26.1
EMPLOYEE BENEFIT PLANS (Tables)
 12 Months Ended
Dec. 31, 2025
Disclosure of information about defined benefit plans [abstract]  
Disclosure of net defined benefit liability (asset)
The roll-forward of actuarial liabilities prepared based on actuarial report is set forth below:
12/31/202512/31/2024
Opening balance
721,560 
833,683 
Interest on actuarial liabilities
77,348 
73,853 
Current service cost
1,939 
1,997 
Actuarial (gain) / loss – experience
(13,340)
(125)
Actuarial (gain) / loss – financial assumptions
6,026 
(137,649)
Benefits paid directly by entity
(52,390)
(50,199)
Closing balance
741,143 
721,560 
Disclosure of defined benefit plans
12/31/202512/31/2024
Economic
Nominal discount rate – medical assistance and life insurance
11.02% p.a.
11.16% p.a.
Medical cost growth rate
6.86% p.a.
6.86% p.a.
Nominal inflation
3.50% p.a.
3.50% p.a.
Aging factor
0 to 24 years: 1.50% p.a.
0 to 24 years: 1.50% p.a.
25 to 54 years: 2.50% p.a.
25 to 54 years: 2.50% p.a.
55 to 79 years: 4.50% p.a.
55 to 79 years: 4.50% p.a.
Above 80 years: 2.50% p.a.
Above 80 years: 2.50% p.a.
Biometric
Table of general mortality
AT-2000
AT-2000
Table of mortality of disabled persons
IAPB 57
IAPB 57
Turnover
1.00% p.a.
1.00% p.a.
Other
Retirement age
65 years
65 years
Family composition
Men 4 years + older
Men 4 years + older
and 90% married
and 90% married
Permanency in the plan
100%
100%
Disclosure of sensitivity analysis for actuarial assumptions
The sensitivity analysis regarding the relevant assumptions of the plans show the impact on the liability balance:
Discount rateMedical costs growth rate
+0.50%
711,035 
+1.00%
807,480 
Disclosure of information about maturity profile of defined benefit obligation
The nominal future benefit payments expected for the next 10 years, based on the obligation of the granted benefits, are presented below:
PaymentsMedical assistance and life insurance
2026
56,551 
2027
60,184 
2028
63,864 
2029
67,549 
2030
71,203 
2031 to 2035
406,811