v3.26.1
Provision for de-characterization of dam structures and asset retirement obligations (Tables)
12 Months Ended
Dec. 31, 2025
Provision For De-characterization Of Dam Structures And Asset Retirement Obligations  
Schedule of provision for effects in income statements
       
Year ended December 31, Reference 2025 2024 2023
De-characterization of upstream geotechnical structures 14(a) (185) (206) 153
Obligation for asset decommissioning 14(b) 173 (16) 5
Environmental obligations 14(b) 25 50 71
Total   13 (172) 229
Schedule of changes in the provisions, de-characterization of dam structures located in Brazil
         
  Notes De-characterization of upstream geotechnical structures (i) Asset retirement obligations

Environmental obligations

 

Total
Balance as of December 31, 2024   2,213 3,106 444 5,763
Changes in estimates - amounts for closed plants charged to the income statement   (185) 173 25 13
Changes in estimates – capitalized value for operational plants   170 44 214
Disbursements   (378) (218) (115) (711)
Monetary and present value adjustments   171 134 22 327
Transfer to assets held for sale 31(a) (2) (22) (24)
Translation adjustments   276 258 46 580
Balance as of December 31, 2025   2,097 3,621 444 6,162

 

(i) The cash flow for de-characterization projects are estimated for a period up to 13 years and were discounted to present value at an annual rate in real terms, which increased from 7.36% to 7.77%.

Schedule of changes in the provision of asset retirement obligations and environmental obligations
           
  Liability   Discount rate Cash flow maturity
December 31, 2025 2024 2025 2024 2025 2024
Liability by geographical area            
Brazil 2,299 1,784 7.17% 7.38% 2163 2132
Canada 1,487 1,520 1.81% 1.44% 2152 2152
Oman 153 142 3.48% 3.66% 2035 2035
Other regions 126 104 2.75% 2.77% - -
  4,065 3,550        
Operating plants 2,961 2,509        
Closed plants 1,104 1,041        
  4,065 3,550