Company: SUZ
Filing Date: 2025-04-28
Form Type: 20-F
Source: 0001628280-25-020368
Chunk: 210

Company: Suzano S.A.
Filing Date: 2025-04-28
Form: 20-F
Item: Item 19
Chunk 210
---
 the effective interest rate, which includes the amortization of funding raising costs, gains and losses on derivative financial instruments, interest on loans and financing, exchange variations on loans and financing and other assets and financial liabilities and monetary variations on other assets and liabilities. Interest income and expenses are recognized in the statement of income using the effective interest method.

3.2.32 Earnings (losses) per share

Basic earnings (losses) per share are calculated by dividing the net profit (loss) attributable to the holders of ordinary shares of the Company to the weighted average number of ordinary shares during the year.

Diluted earnings per share are calculated by dividing the net profit attributable to the holders of ordinary shares of the Company by the weighted average number of ordinary shares during the year, plus the weighted average number of ordinary shares that would be issued when converting all potential dilutive ordinary shares into ordinary shares.

3.2.33 Employee and management profit sharing

Employees are entitled to profit sharing based on certain goals agreed annually. For the Administrators, the statutory provisions proposed by the Board of Directors and approved by the shareholders are used as a basis. Provisions for participation are recognized in the payroll and charges against to administrative expenses during the period in which the targets are attained.

3.2.34 Material accounting judgments, estimates and assumptions

As disclosed in Note 2, Management used judgments, estimates and accounting assumptions regarding the future, uncertainty in which may lead to results that require significant adjustments to the book values of certain assets, liabilities, income and expenses in future years, are presented below:

• Control, significant influence and consolidation (Note 1.1);

• Share-based payment transactions (Note 22);

• Transfers to control for revenue recognition (Note 27);

• Fair value of financial instruments (Note 4);

  F-25  

Table of Contents

• Annual analysis of the impairment of non-financial assets (Notes 15 and 16);

• Expected credit losses in the accounts receivable (Note 7);

• Net realizable value provision for inventory (Note 8);

• Annual analyses of the recoverability of taxes (Notes 9 and 12);

• Fair value of biological assets (Note 13);

• Useful lives of property, plant and equipment and intangible assets with defined useful life (Notes 15 and 16);

• Annual analysis recoverable amount of goodwill (Note 16);

• Leases (Note 19);

• Provision for legal liabilities (Note 20); and

• Pension and post-