{"url_path":"/sec/pags/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-06-04","source_url":"https://www.sec.gov/Archives/edgar/data/1712807/0001554855-26-001229-index.html","accession_number":"0001554855-26-001229","cik":"0001712807","ticker":"PAGS","issuer_name":"PagSeguro Digital Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1712807/0001554855-26-001229-index.html","primary_entity_key":"0001712807","primary_entity_name":"PagSeguro Digital Ltd."},"word_count":589,"has_tables":true,"body_markdown":"ITEM 15. CONTROLS AND PROCEDURES\n\n15A. Disclosure Controls and Procedures\n\nWe have evaluated, with the participation of our chief executive officer and chief financial officer, the effectiveness of our disclosure controls and procedures as of December 31, 2025. There are inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures. Accordingly, effective disclosure controls and procedures can only provide reasonable assurance of achieving their control objectives. Our management, including our principal executive officer and chief financial and accounting officer and chief accounting officer, are responsible for establishing and maintaining our disclosure controls and procedures. These controls and procedures were designed to ensure that information relating to us required to be disclosed in the reports that we file under the Exchange Act, as amended, is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC. We evaluated these disclosure controls and procedures under the supervision of our principal executive officer and chief financial officer and chief accounting officer as of December 31, 2025. Based on this evaluation, our principal executive officer and chief financial officer and chief accounting officer concluded that our disclosure controls and procedures were adequate and effective.\n\n15B. Management’s Report on Internal Control over Financial Reporting\n\nOur management is responsible for establishing and maintaining adequate internal control over financial reporting and for assessing the effectiveness of internal control over financial reporting. Our internal control over financial reporting is a process designed by, or under the supervision of, our principal executive officer and our chief financial and accounting officer and chief accounting officer, and effected by our board of directors, management and other employees, and is designed to provide reasonable assurance regarding the reliability of financial reporting and of the preparation of our consolidated financial statements for external purposes, in accordance with IFRS, as issued by the IASB.\n\nDue to its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. In addition, projections of any evaluation of effectiveness of internal control over financial reporting to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with our policies or procedures may deteriorate.\n\nOur management has assessed the effectiveness of internal control over financial reporting as of December 31, 2025, based on the criteria established in Internal Controls—Integrated Framework (2013), issued by the Committee of Sponsoring Organizations of the Treadway Commission – COSO. Based on this assessment and criteria, our management has concluded that our internal control over financial reporting was effective as of December 31, 2025.\n\nThe effectiveness of our internal control over financial reporting as of December 31, 2025 has been audited by PricewaterhouseCoopers Auditores Independentes Ltda., an independent registered public accounting firm, as stated in their report included elsewhere in this annual report.\n\n15C. Attestation Report of the Registered Public Accounting Firm\n\nPricewaterhouseCoopers Auditores Independentes Ltda., the independent registered public accounting firm that has audited our consolidated financial statements, has issued a report on the effectiveness of our internal control over financial reporting as of December 31, 2025. This report appears on page F-3 of this annual report.\n\n15D. Changes in Internal Control over Financial Reporting\n\nThere were no changes in our internal control over financial reporting during the year ended December 31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n2"}