| PROVISIONS |
PROVISIONS 27.1Breakdown of provisions | | | | | | | | | | | | | | | | | | | | | | | | | | | | Description | | Return of aircrafts and engines (a) | | Tax, civil and labor risks(b) | | Post-employment benefit | | Total | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | On December 31, 2025 | | 1,507,285 | | | 257,176 | | | 10,214 | | | 1,774,675 | | | | | | | | | | | | Movements | | 48,946 | | | 239,251 | | | 77 | | | 288,274 | | | Modifications | | 21,624 | | | — | | | — | | | 21,624 | | | Write-offs | | (111,746) | | | (201,221) | | | — | | | (312,967) | | | Interest incurred | | 116,285 | | | 3,201 | | | 470 | | | 119,956 | | | Foreign currency exchange | | (89,258) | | | — | | | — | | | (89,258) | | | | | | | | | | | | On June 30, 2026 (Unaudited) | | 1,493,136 | | | 298,407 | | | 10,761 | | | 1,802,304 | |
(a) Notional discount rate of 17.9% p.a. (17.9% p.a. as of December 31, 2025). Tax, civil and labor risksThe balances of lawsuits assessed as probable and possible losses are as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Probable loss | | Possible loss | | Description | | June 30, 2026 (Unaudited) | | December 31, 2025 | | June 30, 2026 (Unaudited) | | December 31, 2025 | | | | | | | | | | Tax (a) | | 98,845 | | | 91,463 | | | 546,188 | | | 333,551 | | | Civil | | 147,000 | | | 109,868 | | | 355,245 | | | 331,275 | | Labor (b) | | 52,562 | | | 55,845 | | | 367,379 | | | 257,675 | | | | | | | | | | | | | 298,407 | | | 257,176 | | | 1,268,812 | | | 922,501 | |
(a)The change in possible losses arises from a lawsuit involving the right to offset a negative income tax balance. (b) The change in possible loss arises from claims involving dispersed amounts, and no specific claim warrants separate disclosure.
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