| Schedule of reconciliation of assets and liabilities recognized
in the statement of financial position |
|
|
|
|
| |
June 30, 2025 |
December 31, 2024 |
| |
Overfunded pension plans |
Underfunded pension plans and other benefits |
Overfunded pension plans |
Underfunded pension plans and other benefits |
| Movements of assets ceiling |
|
|
|
|
| Balance at beginning of the period |
860 |
– |
1,071 |
– |
| Interest income |
31 |
– |
69 |
– |
| Changes on asset ceiling |
41 |
– |
(76) |
– |
| Translation adjustment |
105 |
– |
(204) |
– |
| Balance at end of the period |
1,037 |
– |
860 |
– |
| |
|
|
|
|
| Amount recognized in the statement of financial position |
|
|
|
|
| Present value of actuarial liabilities |
(3,554) |
(2,036) |
(3,346) |
(1,923) |
| Fair value of assets |
4,707 |
805 |
4,316 |
743 |
| Effect of the asset ceiling |
(1,037) |
– |
(860) |
– |
| Assets (liabilities) |
116 |
(1,231) |
110 |
(1,180) |
| |
|
|
|
|
| Current liabilities |
10 |
(61) |
– |
(62) |
| Non-current assets (liabilities) (i) |
106 |
(1,170) |
110 |
(1,118) |
| Assets (liabilities) |
116 |
(1,231) |
110 |
(1,180) |
(i) Overfunded pension plans assets are
recorded as “Other non-current assets” in the balance sheet.