v3.26.1
Pension plan and other post-employment benefits (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of asset policy and medical plan
       
                  2025               2024
         
FUNCESP Plans, Healthcare Plans (FIBER Healthcare Plan), PAMEC/asset policy and medical plan   4,485   3,461
Schedule of liabilities and assets related to retirement and health care plans
               
  Plans Total
  PBS PBS Assisted Administration agreement PAMEC/Asset Policy AES Telecom Medical plan 2025 2024
Reconciliation of assets and liabilities (i) (i) (i)          
Present value of the actuarial obligations 30,892 8,319 67 1,103 9,499 3,382 53,262 55,173
Fair value of the assets of the plan (49,062) (15,291) (254) - (11,133) - (75,740) (81,658)
Excess present value of obligations over fair value of assets (18,170) (6,972) (187) 1,103 (1,634) 3,382 (22,478) (26,485)
Amount recognized in other comprehensive income 11,772 4,930 31 - 1,634 - 18,367 18,359
Net actuarial liabilities/(assets) (6,398) (2,042) (156) 1,103 - 3,382 (4,111) (8,126)

 

(i) No asset was recognized by the sponsors, due to the impossibility of reimbursing this surplus, and the fact that the sponsor’s contributions will not be reduced in the future.
Schedule of changes in net actuarial liabilities (assets)
           
  Plans
  PBS PBS Assisted Administration agreement PAMEC/Asset Policy AES Telecom Medical plan
             
Actuarial liabilities (assets) on 12/31/2024 (9,131) (2,337) (119) 1,080 - 2,381
Expense (revenue) recognized in income (loss) (824) (255) (13) 112 - 366
Sponsor’s contributions 3,115 - - (99) - (2)
Recognized actuarial (gains) or losses 442 550 (24) 10 - 637
Unrecognized actuarial (gains) or losses - - - - - -
Net actuarial liabilities (assets) on 12/31/2025 (6,398) (2,042) (156) 1,103 - 3,382
Schedule of reconciliation of present value of obligations
           
  Plans
  PBS PBS Assisted Administration agreement PAMEC/Asset Policy AES Telecom Medical plan
Value of obligations on 12/31/2024 32,363 8,704 96 1,080 10,549 2,381
Current service cost - - - - - 112
Interest on actuarial liability 3,282 895 10 112 1,090 254
Benefits paid in the year (3,144) (944) (9) (99) (653) (2)
Contributions paid by participants - - - - - -
(Gains)/losses in obligations (1,609) (336) (30) 10 (1,487) 637
Value of obligations on 12/31/2025 30,892 8,319 67 1,103 9,499 3,382
Schedule of reconciliation of fair value of assets
           
  Plans
  PBS PBS Assisted Administration agreement PAMEC/Asset Policy AES Telecom Medical plan
             
Fair value of assets on 12/31/2024 54,193 16,406 255 - 10,804 -
Benefits paid in the year (3,144) (944) (9) (99) (653) (2)
Effective return on assets for the year 5,467 1,735 27 - 1,117 -
Company’s contributions / (returns) (3,115) - - 99 - 2
Actuarial gain (loss) on plan assets (4,339) (1,906) (19) - (135) -
Fair value of assets on 12/31/2025 49,062 15,291 254 - 11,133 -
Schedule of expenses planned
           
  Plans
  PBS PBS Assisted Administration agreement PAMEC/Asset Policy AES Telecom Medical plan
             
Current service cost (with interest) - - - - - 101
Interest on actuarial obligations 3,206 882 7 117 999 364
Expected return on assets (5,127) (1,670) (28) - (1,176) -
Interest on the effect of the (asset)/liability limit 1,291 557 3 - 177 -
             
Total unrecognized net expense (revenue) (630) (231) (18) 117 - 465
Schedule of actuarial assumptions
 
Nominal discount rate for the actuarial obligation:

PBS South: 10.05% / 7.29%;

PBS Nordeste: 10.92% / 7.17%;

CA: 11.00% / 7.25%;

PBS-A: 11.29% / 7.53%;

AES: 10.88% / 7.13%;

PAMEC: 11.17% / 7.41%;

FIBER: 11.85% / 7.10%

Salary growth rate - nominal:

PBS Nordeste: 3.50% / 0.00% PBS Sul, CA, PBS-A, AES, PAMEC and

FIBER: Not applicable

Biometric general mortality table:

PBS, CA, PAMEC and FIBER: AT-2000

segregated per sex, decreased

by 10%;

PBS-A: AT-2000, segregated

by gender;

AES: Male AT-2000, attenuated

by 10%

Biometric table of new disability benefit vested:

PBS and FIBER: Álvaro Vindas;

CA, PBS-A, AES and PAMEC: Not applicable

Expected turnover rate:

PBS: Null; CA, PBS-A, AES and PAMEC: Not applicable;

FIBER: 0.15/(length of service + 1), being null as of 50 years old

Probability of retirement:

PBS and FIBER: 100% at 1st eligibility;

CA, PBS-A, AES and PAMEC: Not applicable

Estimated long-term inflation rate 3.50% p.a.
Determination method Projected Unit Credit Method