Company: SUZ
Filing Date: 2025-05-08
Form Type: 6-K
Source: 0001628280-25-023906
Chunk: 6

Company: Suzano S.A.
Filing Date: 2025-05-08
Form: 6-K
Chunk 6
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 duplicate the information previously disclosed, except when Management judges that the maintenance of the information is relevant.

The accounting policies have been consistently applied to all consolidated companies.

There were no changes on such policies and estimates calculation methodologies, which was disclosed in the annual financial statements of December 31, 2024.

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3.1 New accounting policies and changes in accounting policies adopted

The new standards and interpretations issued, until the issuance of the Company’s unaudited condensed consolidated interim financial information, are described below.

3.1.1 Amendments to IAS 21: Lack of interchangeability (applicable for annual on/or after January 1, 2025)

The changes will create requirements for the entity to apply a consistent approach to assessing whether a currency is exchangeable for another currency and, when it is not, to determining the appropriate exchange rate to use and the disclosures to be made.

In this context, exchangeability is considered non-existent when, for a given purpose, the entity is unable to obtain more than an insignificant amount of foreign currency. To this end, the entity evaluates:

i. the timeliness of obtaining foreign currency;

ii. the practical ability (and not the intention) to obtain foreign currency; It is

iii. the available markets or exchange mechanisms that create enforceable rights and obligations.

The Company assessed the content of this pronouncement and did not identify any impacts.

#### 4 FINANCIAL INSTRUMENTS AND RISKS MANAGEMENT

#### 4.1 Financial risks management

#### 4.1.1 Overview
In the three-month period ended March 31, 2025, there were no significant changes in the financial risk management policies and procedures compared to those disclosed in the annual financial statements for the year ended December 31, 2024 (Note 4).

The Company maintained its conservative approach and strong cash and marketable securities position, as well as its hedging policy.

#### 4.1.2 Classification
All transactions with financial instruments are recognized for accounting purposes and classified in the following categories:

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|                                                      |     |  Note |     |             | 03/31/2025 |     |             | 12/31/2024 |
| Assets                                               |     |       |     |             |            |     |             |            |
| Amortized cost                                       |     |       |     |             |            |     |             |            |
| Cash and cash equivalents                            |     |     5 |     |