v3.26.1
Intangible Assets
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Intangible Assets

 

9.Intangible Assets

 

As of December 31,

     
  2025 2024 2023
Goodwill 147 147 147
Other intangible assets  182,058 199,009  221,889
Total 182,205 199,156 222,036

 

 

         
  2024 Additions Disposals Transfers 2025
Acquisition cost        
 Software 293,006 5,291 - 7,460 305,757
 Intangible under development (i)   9,405 27,687 (92) (7,460) 29,540
 License acquisition 95,496 76,901 (1,310)  - 171,087
 Others 1,320  - (60)  - 1,260
 Total Costs 399,227 109,879 (1,462)  - 507,644
           
Accumulated amortization        
Software (120,874) (60,545)  -  - (181,419)
License acquisition (79,243) (65,611) 788   (144,066)
Others (101)  -  -  - (101)
 Total Amortization (200,218) (126,156) 788 - (325,586)
 Total Carrying amount 199,009 (16,277) (674) - 182,058

(i) Substantially refers to expenses related to development of internal technology projects, substantially comprised of usage licenses and third-party services.

 

  2023 Additions Transfers Disposals 2024
Acquisition cost          
 Software 169,077 5,226 121,596 (2,893) 293,006
 Intangible under development (i)   103,988 27,013 (121,596) - 9,405
 License acquisition 77,645 48,650 - (30,799) 95,496
 Others 1,320 - - - 1,320
 Total Costs 352,030 80,889 - (33,692) 399,227
           
Accumulated amortization          
Software (69,951) (53,816) - 2,893 (120,874)
License acquisition (60,089) (49,948) - 30,794 (79,243)
Others (101)  -  -  - (101)
 Total Amortization (130,141) (103,764) - 33,687 (200,218)
 Total Carrying amount 221,889 (22,875) - (5) 199,009

(i) Substantially refers to expenses related to development of internal technology projects, substantially comprised of usage licenses and third-party services.

  2022 Additions Transfers Disposals 2023
Acquisition cost          
 Software 97,043 2,385 69,971 (322) 169,077
 Intangible under development (i)   143,234 30,835 (69,971) (110) 103,988
 License acquisition 69,493 37,956 - (29,804) 77,645
 Others 1,320 - - - 1,320
 Total Costs 311,090 71,176 - (30,236) 352,030
           
Accumulated amortization          
Software (37,228) (33,047) - 324 (69,951)
License acquisition (49,914) (39,959) - 29,784 (60,089)
Others (101)  -  -  - (101)
 Total Amortization (87,243) (73,006) - 30,108 (130,141)
 Total Carrying amount 223,847 (1,830) - (128) 221,889

(i) Substantially refers to expenses related to development of internal technology projects, substantially comprised of usage licenses and third-party services.

 

There were no indications of impairment of intangible assets for the years. Additionally, intangible assets recorded as “under development” were tested for impairment by comparing their carrying amount with their recoverable amount and no adjustments were identified.