Company: SUZ
Filing Date: 2025-04-28
Form Type: 20-F
Source: 0001628280-25-020368
Chunk: 243

Company: Suzano S.A.
Filing Date: 2025-04-28
Form: 20-F
Item: Item 19
Chunk 243
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 relating to low-value assets                        4,083                      2,611  
                                                              10,560      10,616                 

20 PROVISION FOR JUDICIAL LIABILITIES

The Company is involved in certain legal proceedings arising in the normal course of its business, which include tax, social security, labor, civil, environment and real estate.

The Company classifies the risk of unfavorable decisions in legal proceedings, based on legal advice, which reflects the estimated probable losses.

The Company’s Management believes that, based on the available information as of the date of these consolidated financial statements, its provisions for tax, social security, labor, civil, environment and real estate risks, accounted for according to IAS 37 are sufficient to cover estimated losses related to its legal proceedings, as set forth below:

  F-71  

Table of Contents

20.1 Roll-forward and changes in the provisions for probable losses based on the nature of the proceedings, net of judicial deposits

                                                              Tax and                                    Civil, environment and real estate                                                
                                                      social security                                                                                                                      
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Provision balance at the beginning of the year                             468,839        349,058                                                139,435      2,155,545       3,112,877  
  Payments                                                                 ( 60,081)      ( 89,221)                                ( 6,795)                                    ( 156,097)  
  Reversal                                                   ( 9,540)                     ( 89,941)                                ( 1,951)                     ( 27,820)      ( 129,252)  
  Additions                                                                    4,689        162,456                                                 72,605                        239,750  
  Monetary adjustment                                                          4,057         21,574                                                 12,259                         37,890  
  Provision balance                                                          407,964        353,926                                                215,553      2,127,725       3,105,168  
  Judicial deposits                                                        ( 66,746)      ( 91,596)                                              ( 20,076)                     ( 178,418)  
  Provision balance at the end of the year                                   341,218        262,330                                                195,477      2,127,725       2,926,750  

(1) Amounts arising from tax-related