INSURANCE CONTRACTS (Details 3) - BRL (R$)
R$ in Thousands |
12 Months Ended |
Dec. 31, 2025 |
Dec. 31, 2024 |
| IfrsStatementLineItems [Line Items] |
|
|
| Opening balances on January 1 |
R$ 378,792,820
|
|
| Balance on December 31, 2024 |
419,715,476
|
R$ 378,792,820
|
| Insurance contracts other than those to which premium allocation approach has been applied [member] |
|
|
| IfrsStatementLineItems [Line Items] |
|
|
| Opening balances on January 1 |
363,410,859
|
331,148,632
|
| Changes related to current period (Insurance revenue) |
(61,111,265)
|
(57,340,928)
|
| Total retrospective method contracts |
(1,135,994)
|
(1,575,038)
|
| Fair value method contracts |
(4,507,518)
|
(4,953,570)
|
| Issuance of contracts after transition (Other contracts) |
(1,873,557)
|
(1,223,535)
|
| Appropriation related to best output estimate |
(17,961)
|
(42,847)
|
| Appropriation relating to contracts premium allocation approach |
(53,576,235)
|
(49,545,938)
|
| Technical changes related to future periods |
810,204
|
(686,418)
|
| Changes in estimates that adjust the contractual service margin |
(22,744)
|
(507,098)
|
| Changes in estimates that do not adjust the contractual service margin (OCI) |
(1,465,358)
|
(3,550,695)
|
| Appropriation/constitution regarding best output estimate |
909,115
|
1,623,257
|
| Contracts initially recognized in the period |
1,389,191
|
1,748,118
|
| Insurance expenses |
4,956,009
|
5,397,559
|
| Constitution of onerous contracts |
247,134
|
1,334,682
|
| Acquisition cost |
4,708,875
|
4,062,877
|
| Financial expenses |
46,796,759
|
29,152,854
|
| Financial expenses of insurance contracts |
46,796,759
|
29,152,854
|
| Cash flows |
47,876,120
|
55,739,160
|
| Premiums received |
100,269,373
|
101,836,940
|
| Investment component |
(47,689,292)
|
(41,788,964)
|
| Insurance acquisition costs cash flow |
(4,703,961)
|
(4,308,816)
|
| Balance on December 31, 2024 |
402,738,686
|
363,410,859
|
| Insurance contracts other than those to which premium allocation approach has been applied [member] | B B A V F A [Member] |
|
|
| IfrsStatementLineItems [Line Items] |
|
|
| Opening balances on January 1 |
359,997,742
|
327,891,751
|
| Changes related to current period (Insurance revenue) |
(7,535,030)
|
(7,794,990)
|
| Total retrospective method contracts |
(1,135,994)
|
(1,575,038)
|
| Fair value method contracts |
(4,507,518)
|
(4,953,570)
|
| Issuance of contracts after transition (Other contracts) |
(1,873,557)
|
(1,223,535)
|
| Appropriation related to best output estimate |
(17,961)
|
(42,847)
|
| Appropriation relating to contracts premium allocation approach |
|
|
| Technical changes related to future periods |
4,733,370
|
(68,395)
|
| Changes in estimates that adjust the contractual service margin |
(22,744)
|
(507,098)
|
| Changes in estimates that do not adjust the contractual service margin (OCI) |
(1,465,358)
|
(3,550,695)
|
| Appropriation/constitution regarding best output estimate |
909,115
|
1,623,257
|
| Contracts initially recognized in the period |
5,312,357
|
2,366,141
|
| Insurance expenses |
501,387
|
1,558,844
|
| Constitution of onerous contracts |
247,134
|
1,334,682
|
| Acquisition cost |
254,253
|
224,162
|
| Financial expenses |
46,796,759
|
29,152,854
|
| Financial expenses of insurance contracts |
46,796,759
|
29,152,854
|
| Cash flows |
(4,460,933)
|
9,257,678
|
| Premiums received |
43,647,318
|
51,516,743
|
| Investment component |
(47,689,292)
|
(41,788,964)
|
| Insurance acquisition costs cash flow |
(418,959)
|
(470,101)
|
| Balance on December 31, 2024 |
400,033,295
|
359,997,742
|
| Insurance contracts other than those to which premium allocation approach has been applied [member] | P P A [Member] |
|
|
| IfrsStatementLineItems [Line Items] |
|
|
| Opening balances on January 1 |
3,413,117
|
3,256,881
|
| Changes related to current period (Insurance revenue) |
(53,576,235)
|
(49,545,938)
|
| Total retrospective method contracts |
|
|
| Fair value method contracts |
|
|
| Issuance of contracts after transition (Other contracts) |
|
|
| Appropriation related to best output estimate |
|
|
| Appropriation relating to contracts premium allocation approach |
(53,576,235)
|
(49,545,938)
|
| Technical changes related to future periods |
(3,923,166)
|
(618,023)
|
| Changes in estimates that adjust the contractual service margin |
|
|
| Changes in estimates that do not adjust the contractual service margin (OCI) |
|
|
| Appropriation/constitution regarding best output estimate |
|
|
| Contracts initially recognized in the period |
(3,923,166)
|
(618,023)
|
| Insurance expenses |
4,454,622
|
3,838,715
|
| Constitution of onerous contracts |
|
|
| Acquisition cost |
4,454,622
|
3,838,715
|
| Financial expenses |
|
|
| Financial expenses of insurance contracts |
|
|
| Cash flows |
52,337,053
|
46,481,482
|
| Premiums received |
56,622,055
|
50,320,197
|
| Investment component |
|
|
| Insurance acquisition costs cash flow |
(4,285,002)
|
(3,838,715)
|
| Balance on December 31, 2024 |
2,705,391
|
3,413,117
|
| Net liabilities or assets for remaining coverage excluding loss component [member] | Insurance contracts other than those to which premium allocation approach has been applied [member] | B E L [Member] |
|
|
| IfrsStatementLineItems [Line Items] |
|
|
| Opening balances on January 1 |
326,129,277
|
295,007,749
|
| Changes related to current period (Insurance revenue) |
(5,574,087)
|
(5,297,914)
|
| Total retrospective method contracts |
(558,471)
|
(596,582)
|
| Fair value method contracts |
(3,925,741)
|
(3,979,828)
|
| Issuance of contracts after transition (Other contracts) |
(1,071,914)
|
(678,657)
|
| Appropriation related to best output estimate |
(17,961)
|
(42,847)
|
| Appropriation relating to contracts premium allocation approach |
|
|
| Technical changes related to future periods |
6,852,561
|
(1,221,520)
|
| Changes in estimates that adjust the contractual service margin |
9,089,018
|
4,826,038
|
| Changes in estimates that do not adjust the contractual service margin (OCI) |
(1,417,395)
|
(3,443,788)
|
| Appropriation/constitution regarding best output estimate |
5,488
|
3,219
|
| Contracts initially recognized in the period |
(824,550)
|
(2,606,989)
|
| Insurance expenses |
254,253
|
224,162
|
| Constitution of onerous contracts |
|
|
| Acquisition cost |
254,253
|
224,162
|
| Financial expenses |
45,340,000
|
28,159,122
|
| Financial expenses of insurance contracts |
45,340,000
|
28,159,122
|
| Cash flows |
(4,460,933)
|
9,257,678
|
| Premiums received |
43,647,318
|
51,516,743
|
| Investment component |
(47,689,292)
|
(41,788,964)
|
| Insurance acquisition costs cash flow |
(418,959)
|
(470,101)
|
| Balance on December 31, 2024 |
368,541,071
|
326,129,277
|
| Net liabilities or assets for remaining coverage excluding loss component [member] | Insurance contracts other than those to which premium allocation approach has been applied [member] | R A [Member] |
|
|
| IfrsStatementLineItems [Line Items] |
|
|
| Opening balances on January 1 |
1,713,661
|
1,832,047
|
| Changes related to current period (Insurance revenue) |
(183,388)
|
(168,464)
|
| Total retrospective method contracts |
(23,137)
|
(30,954)
|
| Fair value method contracts |
(111,194)
|
(114,747)
|
| Issuance of contracts after transition (Other contracts) |
(49,057)
|
(22,763)
|
| Appropriation related to best output estimate |
|
|
| Appropriation relating to contracts premium allocation approach |
|
|
| Technical changes related to future periods |
(258,151)
|
(71,048)
|
| Changes in estimates that adjust the contractual service margin |
(396,880)
|
(128,048)
|
| Changes in estimates that do not adjust the contractual service margin (OCI) |
(47,963)
|
(106,907)
|
| Appropriation/constitution regarding best output estimate |
|
|
| Contracts initially recognized in the period |
186,692
|
163,907
|
| Insurance expenses |
|
|
| Constitution of onerous contracts |
|
|
| Acquisition cost |
|
|
| Financial expenses |
147,828
|
121,126
|
| Financial expenses of insurance contracts |
147,828
|
121,126
|
| Cash flows |
|
|
| Premiums received |
|
|
| Investment component |
|
|
| Insurance acquisition costs cash flow |
|
|
| Balance on December 31, 2024 |
1,419,950
|
1,713,661
|
| Net liabilities or assets for remaining coverage excluding loss component [member] | Insurance contracts other than those to which premium allocation approach has been applied [member] | C S M [Member] |
|
|
| IfrsStatementLineItems [Line Items] |
|
|
| Opening balances on January 1 |
24,695,113
|
24,414,758
|
| Changes related to current period (Insurance revenue) |
(1,777,555)
|
(2,328,612)
|
| Total retrospective method contracts |
(554,386)
|
(947,502)
|
| Fair value method contracts |
(470,583)
|
(858,995)
|
| Issuance of contracts after transition (Other contracts) |
(752,586)
|
(522,115)
|
| Appropriation related to best output estimate |
|
|
| Appropriation relating to contracts premium allocation approach |
|
|
| Technical changes related to future periods |
(1,861,042)
|
1,736,361
|
| Changes in estimates that adjust the contractual service margin |
(8,714,884)
|
(4,692,900)
|
| Changes in estimates that do not adjust the contractual service margin (OCI) |
|
|
| Appropriation/constitution regarding best output estimate |
903,627
|
1,620,038
|
| Contracts initially recognized in the period |
5,950,215
|
4,809,223
|
| Insurance expenses |
|
|
| Constitution of onerous contracts |
|
|
| Acquisition cost |
|
|
| Financial expenses |
1,247,586
|
872,606
|
| Financial expenses of insurance contracts |
1,247,586
|
872,606
|
| Cash flows |
|
|
| Premiums received |
|
|
| Investment component |
|
|
| Insurance acquisition costs cash flow |
|
|
| Balance on December 31, 2024 |
22,304,102
|
24,695,113
|
| Loss component [member] | Insurance contracts other than those to which premium allocation approach has been applied [member] | B E L [Member] |
|
|
| IfrsStatementLineItems [Line Items] |
|
|
| Opening balances on January 1 |
7,459,691
|
6,637,197
|
| Changes related to current period (Insurance revenue) |
|
|
| Total retrospective method contracts |
|
|
| Fair value method contracts |
|
|
| Issuance of contracts after transition (Other contracts) |
|
|
| Appropriation related to best output estimate |
|
|
| Appropriation relating to contracts premium allocation approach |
|
|
| Technical changes related to future periods |
2
|
(512,188)
|
| Changes in estimates that adjust the contractual service margin |
2
|
(512,188)
|
| Changes in estimates that do not adjust the contractual service margin (OCI) |
|
|
| Appropriation/constitution regarding best output estimate |
|
|
| Contracts initially recognized in the period |
|
|
| Insurance expenses |
247,134
|
1,334,682
|
| Constitution of onerous contracts |
247,134
|
1,334,682
|
| Acquisition cost |
|
|
| Financial expenses |
61,345
|
|
| Financial expenses of insurance contracts |
61,345
|
|
| Cash flows |
|
|
| Premiums received |
|
|
| Investment component |
|
|
| Insurance acquisition costs cash flow |
|
|
| Balance on December 31, 2024 |
R$ 7,768,172
|
R$ 7,459,691
|