Company: SUZ
Filing Date: 2025-05-08
Form Type: 6-K
Source: 0001628280-25-023906
Chunk: 31

Company: Suzano S.A.
Filing Date: 2025-05-08
Form: 6-K
Chunk 31
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 March 31, 2025, there were no significant changes in the main nature of these contingencies compared to those disclosed in the annual financial statements for the year ended December 31, 2024 (Note 20.1).

21 EMPLOYEE BENEFIT PLANS

The Company provides supplementary pension plan and defined benefit plan, such as medical assistance and life insurance. The characteristics of such benefits were disclosed in the annual financial statements for the year ended December 31, 2024 (Note 21), which did not change during the three-month period ended March 31, 2025.

21.1 Pension plan

Contributions made by the Company, for Suzano Prev pension plan managed by Brasilprev Seguros e Previdência S.A., for the three-month period ended March 31, 2025 amounted R$ 5,745(R$ 5,111as of March 31, 2024) recognized under the cost of sales, selling and general and administrative expenses.

21.2 Defined benefits plan

The Company offers the medical assistance and life insurance in addition to the pension plans, which are measured based on actuarial calculations and recognized in the unaudited condensed consolidated interim financial information.

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The roll-forward of actuarial liabilities prepared based on actuarial report is set forth below:

|                                               |     |         | 03/31/2025 |     |          | 12/31/2024 |
| Opening balance                               |     | 721,560 |            |     |  833,683 |            |
| Interest on actuarial liabilities             |     |  19,337 |            |     |   73,853 |            |
| Current service cost                          |     |     485 |            |     |    1,997 |            |
| Actuarial loss – experience                   |     |         |            |     |     -125 |            |
| Actuarial loss (gain) – financial assumptions |     |         |            |     | -137,649 |            |
| Benefits paid directly by entity              |     | -11,350 |            |     |  -50,199 |            |
| Closing balance                               |     | 730,032 |            |     |  721,560 |            |

22 SHARE-BASED COMPENSATION PLAN

The Company has long-term share-based remuneration plans: (i) Phantom stock option plan (“PS”), settled in