
	September 30, 2026				September 30, 2025
	Labor	Civil	Tax and Social Security	Total	Labor	Civil	Tax and Social Security	Total
Brazil
Opening balance	97,504	59,075	52,701	209,280	87,075	59,796	68,516	215,387
Additions, reversals and changes in estimates	70,605	22,224	373	93,202	46,995	11,238	(13,241)	44,992
Payments	(79,445)	(28,885)	(5,234)	(113,564)	(53,537)	(21,127)	(3,435)	(78,099)
Indexation	9,191	1,035	4,273	14,499	7,339	4,184	(2,565)	8,958
Exchange rate variation	6,089	3,674	3,185	12,948	14,343	9,364	9,695	33,402
Closing balance	103,944	57,123	55,298	216,365	102,215	63,455	58,970	224,640

USA
Opening balance	—	71,017	88,200	159,217	—	280,804	—	280,804
Additions, reversals and changes in estimates	—	160,461	—	160,461	—	159,198	—	159,198
Payments	—	(101,017)	—	(101,017)	—	(339,062)	—	(339,062)


Closing balance	—	130,461	88,200	218,661	—	100,940	—	100,940

Others jurisdictions
Opening balance	69	—	9	78	52	44	1,176	1,272
Additions, reversals and changes in estimates	28	—	(1)	27	4	(2)	(38)	(36)
Payments	(41)	—	—	(41)	—	(29)	(508)	(537)
Indexation	—	—	—	—	—	(6)	(752)	(758)
Exchange rate variation	(3)	—	1	(2)	4	6	132	142
Closing balance	53	—	9	62	60	13	10	83

Total	103,997	187,584	143,507	435,088	102,275	164,408	58,980	325,663

In the nine-month period ended September 30, 2026, the Company did not identify any significant changes in the amount of the legal proceedings which the probability of loss is considered possible compared to the information disclosed in the Group’s annual consolidated financial statements as of December 31, 2025.