FINANCE LEASES (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| FINANCE LEASES |
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| Summary of carrying amount in the financial position |
| | | | | | | 12/31/2025 | | 12/31/2024 | Right-of-use asset | | | | | Land and buildings (Gross carrying amount) | | 27,991,619 | | 26,337,613 | Lease liability | | | | | Current | | 9,482,795 | | 6,104,516 | Non-current | | 2,813,293 | | 1,963,760 | Total | | 12,296,088 | | 8,068,276 |
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| Summary of amounts charged in the income statement |
| | | Items | | 12/31/2025 | Right-of-use assets – Depreciation | | 11,840,607 | Interest expenses on lease liabilities (Other operating expenses) | | 3,599,457 |
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| Summary of breakdown of financial lease receivables |
| | | | | Financial Lease Receivables | | 12/31/2025 | | 12/31/2024 | Up to 1 year | | 72,117,646 | | 24,368,411 | More than a year up to two years | | 61,684,660 | | 22,035,370 | From two to three years | | 41,977,085 | | 16,712,694 | From three to five years | | 34,607,371 | | 19,077,300 | More than five years | | 335,101 | | 4,547,201 | Total | | 210,721,863 | | 86,740,976 | Unearned financial income | | (103,108,469) | | (5,350,234) | Net investment in the lease | | 107,613,394 | | 81,390,742 |
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| Summary of breakdown of operating lease receivables |
| | | | | Operating Lease Receivables | | 12/31/2025 | | 12/31/2024 | Up to 1 year | | 686,110 | | 438,461 | More than a year up to two years | | 289,813 | | 383,046 | From two to three years | | — | | 156,327 | Total | | 975,923 | | 977,834 |
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