| Schedule of deferred revenue |
|
|
|
| |
2025 |
|
2024 |
| |
|
|
|
| Deferred revenues |
765,711 |
|
839,867 |
| |
|
|
|
| Prepaid services(i) |
130,783 |
|
172,824 |
| Anticipated revenues |
31,058 |
|
35,510 |
| Deferred revenues on sale of towers(ii) |
518,445 |
|
572,540 |
| Contract liabilities(iii) |
85,425 |
|
58,993 |
| |
|
|
|
| Current portion |
(259,527) |
|
(280,422) |
| Non-current portion |
506,184 |
|
559,445 |
| (i) |
Referring to the recharge of voice credits and data not yet used by customers relating to prepaid system services that are appropriate
to the result when the actual use of these services by customers. |
| (ii) |
Referring to the amount of revenue to be appropriated by the sale of the towers (note 17). |
| (iii) |
Contracts with customers. The table below includes information on the portion of trade accounts receivable, from which contractual assets
and liabilities originate. |
Balances at December 31, 2025 and December 31, 2024
are as follows:
| Schedule of contractual assets and liabilities |
|
|
|
| |
2025 |
|
2024 |
| |
|
|
|
| Contractual assets (Note 6) |
25,898 |
|
24,027 |
| Contractual liabilities |
(85,425) |
|
(58,993) |
| |
|
|
|
The contracts with customers gave rise to the allocation of discounts under combined loyalty
offers, where the discount may be given on equipment and / or service, generating a contractual asset or liability, respectively, depending
on the nature of the offer in question. Furthermore, the contractual liability includes amounts related to the activation and availability
fees of contracts with customers.
Summary of the main variations in the year:
| Schedule of main changes during the fiscal year |
|
| |
Contractual assets (liabilities) |
| |
|
| Balance on January 1, 2025 |
(34,966) |
| Additions |
(53,353) |
| Write-offs |
28,792 |
| Balance on December 31, 2025 |
(59,527) |
The balances of contractual assets and liabilities are expected to be realized according to
the table below:
| Schedule of balances of contractual assets and liabilities are expected to be realized |
|
|
|
| |
2026 |
2027 |
|
| Contractual assets (liabilities) |
(43,214) |
(16,313) |
|
| |
|
|
|
The Company, in line with paragraph 121 of IFRS 15, is not presenting
the effects of information on contracts with customers with terms of duration of less than 1 year.
|