Company: SUZ
Filing Date: 2025-04-28
Form Type: 20-F
Source: 0001628280-25-020368
Chunk: 237

Company: Suzano S.A.
Filing Date: 2025-04-28
Form: 20-F
Item: Item 19
Chunk 237
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31, 2024, the Company capitalized loan costs in the amount of R$ 959,967 1,160,364 11.17 10.98

15.3 Asset Retirement Obligation (ARO)

For the year ended December 31, 2024, the Company has provisioned the amount of R$ 65,327(R$ 52,566 as of December 31, 2023) arising asset retirement obligation of industrial landfills.

  F-63  

Table of Contents

16 INTANGIBLE

16.1 Goodwill and intangible assets with indefinite useful lives

                                                12/31/2023                 
  Goodwill - Facepa                119,332                        119,332  
  Goodwill - Fibria              7,897,051                      7,897,051  
  Goodwill - MMC Brasil (1)        170,859                        170,859  
  Other (2)                          5,097                          4,834  
                                 8,192,339      8,192,076                  

(1) Refers to the goodwill of the MMC Brasil business combination.

(2) Refers to other intangible assets with indefinite useful lives such as servitude of passage and electricity.

The goodwill is based on expected future profitability supported by valuation reports, after the purchase price allocation.

Goodwill is allocated to cash-generating units as presented in Note 28.4.

For the pulp cash-generating unit (“ CGU”), the calculation of the value in use of non-financial assets is performed annually using the discounted cash flow method. In 2024 the Company used the strategic plan and the annual budget with projected increases to 2029 and the average rate in perpetuity of the cash generating units considering a nominal rate of 3.6

The discount rate, after taxes, adopted by Management was 8.91

The assumptions in the table set forth below were also adopted:

  Net average pulp price – Foreign market (US$/t)       684.9        
  Net average pulp price – Internal market (US$/t)      735.5        
  Average exchange rate (R$/US$)                        5.40         
  Discount rate (pos-tax)                               8.91% p.a.   
  Discount rate (pre-tax)                               12.50% p.a.  

For the year ended December 31, 2024, the Company did not identify the need to