| Balances and transactions with related parties |
| 34. | Balances and transactions with related parties |
The balances of transactions with Telecom Italia Group companies, parent
company and associated companies are as follows:
| Schedule of consolidated balances and transactions |
|
| |
Assets |
| |
2025 |
|
2024 |
| |
|
|
|
| Telecom Italia Sparkle(i) |
8,391 |
|
10,188 |
| Gruppo Havas(vi) |
- |
|
12,831 |
| TI Sparkle(iii) |
5 |
|
28 |
| TIM Brasil (vii) |
23,183 |
|
23,260 |
| Telecom Italia S.p.A. (ii) |
5,850 |
|
24,962 |
| I-Systems (ix) |
53,538 |
|
45,907 |
| Other |
97 |
|
97 |
| Total |
91,064 |
|
117,273 |
| |
|
| |
|
| |
|
| |
Liabilities |
| |
2025 |
|
2024 |
| |
|
|
|
| Telecom Italia S.p.A. (ii) |
90,846 |
|
154,729 |
| Telecom Italia Sparkle(i) |
6,407 |
|
11,599 |
| TI Sparkle(iii) |
2,402 |
|
11,290 |
| TIM Brasil (iv) |
10,858 |
|
10,858 |
| Vivendi Group(v) |
- |
|
1,152 |
| Gruppo Havas(vi) |
- |
|
104,757 |
| I-Systems(viii) |
56,027 |
|
58,613 |
| TIM Brasil (x) |
791,797 |
|
367,943 |
| Other |
4,138 |
|
3,865 |
| Total |
962,475 |
|
724,806 |
| |
|
|
|
| |
Revenues |
| |
2025 |
|
2024 |
|
2023 |
| |
|
|
|
|
|
| Telecom Italia S.p.A. (ii) |
19,007 |
|
11,352 |
|
4,366 |
| Telecom Italia Sparkle(i) |
3,706 |
|
5,939 |
|
3,980 |
| TI Sparkle(iii) |
273 |
|
339 |
|
911 |
| I Systems(ix) |
2,299 |
|
3,196 |
|
27,315 |
| Total |
25,285 |
|
20,826 |
|
36,572 |
| |
|
|
|
|
|
|
| |
|
|
|
| |
Cost / Expense |
| |
2025 |
|
2024 |
|
2023 |
| |
|
|
|
|
|
| Telecom Italia S.p.A. (ii) |
153,861 |
|
151,677 |
|
130,994 |
| Telecom Italia Sparkle(i) |
4,757 |
|
6,667 |
|
13,520 |
| TI Sparkle(iii) |
14,425 |
|
11,290 |
|
17,762 |
| Vivendi Group(v) |
1,851 |
|
5,853 |
|
8,390 |
| Gruppo Havas(vi) |
274,836 |
|
608,060 |
|
531,350 |
| I-Systems(viii) |
458,550 |
|
452,931 |
|
429,771 |
| Other |
33,127 |
|
26,994 |
|
18,445 |
| Total |
941,407 |
|
1,263,472 |
|
1,150,232 |
| |
|
|
|
|
|
|
| (i) |
Amounts refer to roaming, Value-Added Services – VAS, transfer of means and international voice-wholesale. |
| (ii) |
Amounts refer to international roaming, technical assistance and value-added
services – VAS and licensing for the use of a registered trademark, granting TIM. S.A. the right to use the
“TIM” brand upon payment of royalties in the amount of 0.5% of the Company’s net revenue, with payment made on a
quarterly basis. |
| (iii) |
Amounts refer to link rental, EILD rental, media rental (submarine cable) and signaling service. |
| (iv) |
Refers mainly to judicial deposits made on account of labor claims and transfers of employees. |
| (v) |
Amounts refer to Value Added Services-VAS. In May 2025, the Vivendi Group ceased to be a related party. |
| (vi) |
Refer to advertising services, of which, in 2025, R$ 255,949 (R$ 562,994 in 2024
and R$ 487,839 in 2023) are related to media transfers. In May 2025, Gruppo Havas ceased to be a related party. |
| (vii) |
Refer to judicial deposits made on account of labor claims. |
| (viii) |
The amounts refer to fiber infrastructure capacity services. |
| (ix) |
Refers mainly to prepaid expenses, which represent the costs of installing the neutral network deferred for the effectiveness of the
contract. |
| (x) |
The amounts refer to the balance of interest on capital and dividends payable to the parent company. |
The Company has social investment actions that include donations,
projects developed by the Tim Institute and sponsorships. In 2025, the Company invested R$ 8,953 (R$ 9,074
in 2024 and R$ 8,156 in 2023).
Outstanding balances at the end of the period are not linked to guarantees and
are settled in cash. There were no guarantees provided or received in connection with any accounts receivable or payable involving related
parties.
Balances on equity accounts are recorded in the groups: trade accounts
receivable, prepaid expenses, suppliers and other current assets and liabilities.
|