Constituted according to the criteria defined by CGPC Resolution No. 5/2002, based on the verification of delays in the receipt of the principal amount or operating charges.
Constituted according to the determinations of the legislation and accounting practices, taking into account risks and uncertainties, and vary according to the type of investment (debentures, shares of stock and real estates).
Constituted according to information that may affect the economic-financial situation of the Entity, when the probability of occurrence is classified as probable loss. When classified as possible loss, it is evidenced in the explanatory notes to the financial statements. When the chance of loss is remote, there is no treatment in the financial statements.