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Post-employment benefits (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block1 [abstract] |
Summary of Main Assumptions Used in Actuarial Valuation of Retirement Plans | The main demographic assumptions comprise: mortality table and turnover of active participants and the main financial assumptions include: discount rate, future salary increases, growth of plan benefits and inflation.
|  | 12/31/2018 |  | 12/31/2017 |  | 12/31/2016
Discount rate (1) |  | 9.72% p.a. |  | 9.98% p.a. |  | 10.24% a.a.
Mortality table (2) |  | AT-2000 |  | AT-2000 |  | AT-2000
Turnover |  | Itaú Experience 2008/2010 (3) |  | Itaú Experience 2008/2010 |  | Exp.Itaú 2008/2010
Future salary growth |  | 4.00% to 7.12 % p.a. |  | 5.04% to 7.12 % p.a. |  | 5.04% to 7.12% p.a.
Growth of the pension fund benefits |  | 4.00 % p.a. |  | 4.00 % p.a. |  | 4.00% p.a.
Inflation |  | 4.00 % p.a. |  | 4.00 % p.a. |  | 4.00% p.a.
Actuarial method |  | Projected Unit Credit |  | Projected Unit Credit |  | Cred.Unit.Projet.
(1) | Determined based on market yield related to National Treasury Notes (NTN-B) and compatible with the economic scenario observed on the balance sheet closing date, considering the volatility of interest market and models used.
(2) | Correspond to those disclosed by SOA – Society of Actuaries, that reflect a 10% increase in the probabilities of survival regarding the respective basic tables.
(3) | Updated to the new expectation of mass behavior.
Summary of Allocation of Assets by Category Segmented into Quoted and Not Quoted in Active Market | Below is a table with the allocation of assets by category, segmented into Quoted in an Active Market and Not Quoted in an Active Market:
|  | Fair value |  |  | % Allocation |
Types |  | 12/31/2018 |  |  | 12/31/2017 |  |  | 12/31/2016 |  |  | 12/31/2018 |  |  | 12/31/2017 |  |  | 12/31/2016 |
Fixed income securities |  |  | 18,065 |  |  |  | 16,851 |  |  |  | 15,134 |  |  |  | 96.05 | % |  |  | 95.81 | % |  |  | 91.61 | %
Quoted in an active market |  |  | 17,775 |  |  |  | 16,281 |  |  |  | 14,751 |  |  |  | 94.51 | % |  |  | 92.57 | % |  |  | 89.29 | %
Non quoted in an active market |  |  | 290 |  |  |  | 570 |  |  |  | 383 |  |  |  | 1.54 | % |  |  | 3.24 | % |  |  | 2.32 | %
Variable income securities |  |  | 24 |  |  |  | 19 |  |  |  | 685 |  |  |  | 0.13 | % |  |  | 0.11 | % |  |  | 4.15 | %
Quoted in an active market |  |  | 18 |  |  |  | 15 |  |  |  | 681 |  |  |  | 0.09 | % |  |  | 0.09 | % |  |  | 4.12 | %
Non quoted in an active market |  |  | 6 |  |  |  | 4 |  |  |  | 4 |  |  |  | 0.04 | % |  |  | 0.02 | % |  |  | 0.03 | %
Structured investments |  |  | 59 |  |  |  | 24 |  |  |  | 9 |  |  |  | 0.31 | % |  |  | 0.14 | % |  |  | 0.05 | %
Quoted in an active market |  |  | 1 |  |  |  | 1 |  |  |  | 1 |  |  |  | 0.01 | % |  |  | 0.01 | % |  |  | 0.01 | %
Non quoted in an active market |  |  | 58 |  |  |  | 23 |  |  |  | 8 |  |  |  | 0.30 | % |  |  | 0.13 | % |  |  | 0.04 | %
Real estate |  |  | 578 |  |  |  | 615 |  |  |  | 623 |  |  |  | 3.07 | % |  |  | 3.49 | % |  |  | 3.77 | %
Loans to participants |  |  | 82 |  |  |  | 79 |  |  |  | 69 |  |  |  | 0.44 | % |  |  | 0.45 | % |  |  | 0.42 | %
Total |  |  | 18,808 |  |  |  | 17,588 |  |  |  | 16,520 |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Summary of Calculation of Net Amount Recognized in Balance Sheet, Corresponding to Defined Benefit Plan | Following is the calculation of the net amount recognized in the balance sheet, corresponding to the defined benefit plan:
|  | 12/31/2018 |
|  | BD and CV Plans |  |  | CD Plans |  |  | Other post- employment benefits |  |  | Total |
1 - Net assets of the plans |  |  | 18,808 |  |  |  | 1,604 |  |  |  | 0 |  |  |  | 20,412 |
2 - Actuarial liabilities |  |  | (15,493 | ) |  |  | 0 |  |  |  | (282 | ) |  |  | (15,775 | )
3 - Asset restriction (*) |  |  | (3,664 | ) |  |  | (939 | ) |  |  | 0 |  |  |  | (4,603 | )
4 - Net amount recognized in the balance sheet (1+2+3) |  |  | (349 | ) |  |  | 665 |  |  |  | (282 | ) |  |  | 34 |
Amount recognized in Assets (Note 18a) |  |  | 66 |  |  |  | 665 |  |  |  | 0 |  |  |  | 731 |
Amount recognized in Liabilities (Note 18b) |  |  | (415 | ) |  |  | 0 |  |  |  | (282 | ) |  |  | (697 | )
|  | 12/31/2017 |
|  | BD and CV Plans |  |  | CD Plans |  |  | Other post- employment benefits |  |  | Total |
1 - Net assets of the plans |  |  | 17,588 |  |  |  | 1,634 |  |  |  | — |  |  |  | 19,222 |
2 - Actuarial liabilities |  |  | (14,491 | ) |  |  | — |  |  |  | (257 | ) |  |  | (14,748 | )
3 - Asset restriction (*) |  |  | (3,217 | ) |  |  | (912 | ) |  |  | — |  |  |  | (4,129 | )
4 - Net amount recognized in the balance sheet (1+2+3) |  |  | (120 | ) |  |  | 722 |  |  |  | (257 | ) |  |  | 345 |
Amount recognized in Assets (Note 18a) |  |  | 345 |  |  |  | 722 |  |  |  | — |  |  |  | 1,067 |
Amount recognized in Liabilities (Note 18b) |  |  | (465 | ) |  |  | — |  |  |  | (257 | ) |  |  | (722 | )
|  | 12/31/2016 |
|  | BD and CV Plans |  |  | CD Plans |  |  | Other post- employment benefits |  |  | Total |
1 - Net assets of the plans |  |  | 16,520 |  |  |  | 1,287 |  |  |  | — |  |  |  | 17,807 |
2 - Actuarial liabilities |  |  | (13,723 | ) |  |  | — |  |  |  | (221 | ) |  |  | (13,944 | )
3 - Asset restriction (*) |  |  | (3,008 | ) |  |  | (491 | ) |  |  | — |  |  |  | (3,499 | )
4 - Net amount recognized in the balance sheet (1+2+3) |  |  | (211 | ) |  |  | 796 |  |  |  | (221 | ) |  |  | 364 |
Amount recognized in Assets (Note 18a) |  |  | 317 |  |  |  | 796 |  |  |  | — |  |  |  | 1,113 |
Amount recognized in Liabilities (Note 18b) |  |  | (528 | ) |  |  | — |  |  |  | (221 | ) |  |  | (749 | )
(*) | Corresponds to the excess of the present value of the available economic benefit, in conformity with paragraph 58 of IAS 19.
Summary of Change in Net Amount Recognized in Balance Sheet |
f) | Change in the net amount recognized in the balance sheet
|  | 12/31/2018 |
|  | BD and CV plans |  |  | CD plans |  |  | Ohter post- employment benefit |  |  | Total |
|  | Net assets |  |  | Actuarial liabilities |  |  | Asset ceiling |  |  | Recognized amount |  |  | Pension plan fund |  |  | Asset ceiling |  |  | Recognized amount |  |  | Liabilities |  |  | Recognized amount |
Amounts at the beginning of the period |  |  | 17,588 |  |  |  | (14,491 | ) |  |  | (3,217 | ) |  |  | (120 | ) |  |  | 1,634 |  |  |  | (912 | ) |  |  | 722 |  |  |  | (257 | ) |  |  | 345 |
Amounts recognized in income (loss) (1+2+3) |  |  | 1,700 |  |  |  | (1,454 | ) |  |  | (321 | ) |  |  | (75 | ) |  |  | 157 |  |  |  | (90 | ) |  |  | 67 |  |  |  | (25 | ) |  |  | (33 | )
1 - Cost of current service |  |  | 0 |  |  |  | (69 | ) |  |  | 0 |  |  |  | (69 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (69 | )
2 - Cost of past service |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
3 - Net interest (1) |  |  | 1,700 |  |  |  | (1,385 | ) |  |  | (321 | ) |  |  | (6 | ) |  |  | 157 |  |  |  | (90 | ) |  |  | 67 |  |  |  | (25 | ) |  |  | 36 |
Amounts recognized in stockholders’ equity (4+5+6) |  |  | 580 |  |  |  | (688 | ) |  |  | (126 | ) |  |  | (234 | ) |  |  | (102 | ) |  |  | 63 |  |  |  | (39 | ) |  |  | (19 | ) |  |  | (292 | )
4 - Effects on asset ceiling |  |  | 0 |  |  |  | 0 |  |  |  | (126 | ) |  |  | (126 | ) |  |  | 0 |  |  |  | 63 |  |  |  | 63 |  |  |  | 0 |  |  |  | (63 | )
5 - Remeasurements (2) (3) |  |  | 566 |  |  |  | (683 | ) |  |  | 0 |  |  |  | (117 | ) |  |  | (102 | ) |  |  | 0 |  |  |  | (102 | ) |  |  | (19 | ) |  |  | (238 | )
6 - Exchange variation |  |  | 14 |  |  |  | (5 | ) |  |  | 0 |  |  |  | 9 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 9 |
Other (7+8+9+10) |  |  | (1,060 | ) |  |  | 1,140 |  |  |  | 0 |  |  |  | 80 |  |  |  | (85 | ) |  |  | 0 |  |  |  | (85 | ) |  |  | 19 |  |  |  | 14 |
7 - Receipt by allocation of funds (4) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
8 - Benefits paid |  |  | (1,140 | ) |  |  | 1,140 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 19 |  |  |  | 19 |
9 - Contributions from sponsor |  |  | 69 |  |  |  | 0 |  |  |  | 0 |  |  |  | 69 |  |  |  | (85 | ) |  |  | 0 |  |  |  | (85 | ) |  |  | 0 |  |  |  | (16 | )
10 - Contributions from parcipants |  |  | 11 |  |  |  | 0 |  |  |  | 0 |  |  |  | 11 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 11 |
Amounts end of the period |  |  | 18,808 |  |  |  | (15,493 | ) |  |  | (3,664 | ) |  |  | (349 | ) |  |  | 1,604 |  |  |  | (939 | ) |  |  | 665 |  |  |  | (282 | ) |  |  | 34 |
|  | 12/31/2017 |
|  | BD and CV plans |  |  | CD plans |  |  | Ohter post- employment benefit |  |  | Total |
|  | Net assets |  |  | Actuarial liabilities |  |  | Asset ceiling |  |  | Recognized amount |  |  | Pension plan fund |  |  | Asset ceiling |  |  | Recognized amount |  |  | Liabilities |  |  | Recognized amount |
Amounts at the beginning of the period |  |  | 16,520 |  |  |  | (13,723 | ) |  |  | (3,008 | ) |  |  | (211 | ) |  |  | 1,287 |  |  |  | (491 | ) |  |  | 796 |  |  |  | (221 | ) |  |  | 364 |
Amounts recognized in income (loss) (1+2+3) |  |  | 1,639 |  |  |  | (1,416 | ) |  |  | (307 | ) |  |  | (84 | ) |  |  | 126 |  |  |  | (50 | ) |  |  | 76 |  |  |  | (22 | ) |  |  | (30 | )
1 - Cost of current service |  |  | — |  |  |  | (69 | ) |  |  | — |  |  |  | (69 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (69 | )
2 - Cost of past service |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
3 - Net interest (1) |  |  | 1,639 |  |  |  | (1,347 | ) |  |  | (307 | ) |  |  | (15 | ) |  |  | 126 |  |  |  | (50 | ) |  |  | 76 |  |  |  | (22 | ) |  |  | 39 |
Amounts recognized in stockholders’ equity (4+5+6) |  |  | 487 |  |  |  | (493 | ) |  |  | 98 |  |  |  | 92 |  |  |  | 324 |  |  |  | (371 | ) |  |  | (47 | ) |  |  | (28 | ) |  |  | 17 |
4 - Effects on asset ceiling |  |  | — |  |  |  | — |  |  |  | 97 |  |  |  | 97 |  |  |  | (15 | ) |  |  | (371 | ) |  |  | (386 | ) |  |  | — |  |  |  | (289 | )
5 - Remeasurements (2) (3) |  |  | 485 |  |  |  | (487 | ) |  |  | 1 |  |  |  | (1 | ) |  |  | 339 |  |  |  | — |  |  |  | 339 |  |  |  | (28 | ) |  |  | 310 |
6 - Exchange variation |  |  | 2 |  |  |  | (6 | ) |  |  | — |  |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (4 | )
Other (7+8+9+10) |  |  | (1,058 | ) |  |  | 1,141 |  |  |  | — |  |  |  | 83 |  |  |  | (103 | ) |  |  | — |  |  |  | (103 | ) |  |  | 14 |  |  |  | (6 | )
7 - Receipt by allocation of funds (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (12 | ) |  |  | — |  |  |  | (12 | ) |  |  | — |  |  |  | (12 | )
8 - Benefits paid |  |  | (1,141 | ) |  |  | 1,141 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14 |  |  |  | 14 |
9 - Contributions from sponsor |  |  | 71 |  |  |  | — |  |  |  | — |  |  |  | 71 |  |  |  | (91 | ) |  |  | — |  |  |  | (91 | ) |  |  | — |  |  |  | (20 | )
10 - Contributions from parcipants |  |  | 12 |  |  |  | — |  |  |  | — |  |  |  | 12 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 12 |
Amounts end of the period |  |  | 17,588 |  |  |  | (14,491 | ) |  |  | (3,217 | ) |  |  | (120 | ) |  |  | 1,634 |  |  |  | (912 | ) |  |  | 722 |  |  |  | (257 | ) |  |  | 345 |
|  | 12/31/2016 |
|  | BD and CV plans |  |  | CD plans |  |  | Ohter post- employment benefit |  |  | Total |
|  | Net assets |  |  | Actuarial liabilities |  |  | Asset ceiling |  |  | Recognized amount |  |  | Pension plan fund |  |  | Asset ceiling |  |  | Recognized amount |  |  | Liabilities |  |  | Recognized amount |
Amounts at the beginning of the period |  |  | 13,633 |  |  |  | (11,587 | ) |  |  | (2,134 | ) |  |  | (88 | ) |  |  | 2,229 |  |  |  | (270 | ) |  |  | 1,959 |  |  |  | (179 | ) |  |  | 1,692 |
Amounts recognized in income (loss) (1+2+3) |  |  | 1,483 |  |  |  | (1,317 | ) |  |  | (241 | ) |  |  | (75 | ) |  |  | 269 |  |  |  | (30 | ) |  |  | 239 |  |  |  | (19 | ) |  |  | 145 |
1 - Cost of current service |  |  | — |  |  |  | (62 | ) |  |  | — |  |  |  | (62 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (62 | )
2 - Cost of past service |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
3 - Net interest (1) |  |  | 1,483 |  |  |  | (1,255 | ) |  |  | (241 | ) |  |  | (13 | ) |  |  | 269 |  |  |  | (30 | ) |  |  | 239 |  |  |  | (19 | ) |  |  | 207 |
Amounts recognized in stockholders’ equity (4+5+6) |  |  | 2,300 |  |  |  | (1,672 | ) |  |  | (633 | ) |  |  | (5 | ) |  |  | (817 | ) |  |  | (191 | ) |  |  | (1,008 | ) |  |  | (36 | ) |  |  | (1,049 | )
4 - Effects on asset ceiling |  |  | — |  |  |  | — |  |  |  | (633 | ) |  |  | (633 | ) |  |  | (1,053 | ) |  |  | (191 | ) |  |  | (1,244 | ) |  |  | — |  |  |  | (1,877 | )
5 - Remeasurements (2) (3) |  |  | 2,308 |  |  |  | (1,715 | ) |  |  | — |  |  |  | 593 |  |  |  | 236 |  |  |  | — |  |  |  | 236 |  |  |  | (36 | ) |  |  | 793 |
6 - Exchange variation |  |  | (8 | ) |  |  | 43 |  |  |  | — |  |  |  | 35 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 35 |
Other (7+8+9+10) |  |  | (896 | ) |  |  | 853 |  |  |  | — |  |  |  | (43 | ) |  |  | (394 | ) |  |  | — |  |  |  | (394 | ) |  |  | 13 |  |  |  | (424 | )
7 - Receipt by allocation of funds (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (515 | ) |  |  | — |  |  |  | (515 | ) |  |  | — |  |  |  | (515 | )
8 - Benefits paid |  |  | (1,060 | ) |  |  | 1,060 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 13 |  |  |  | 13 |
9 - Contributions from sponsor |  |  | 149 |  |  |  | — |  |  |  | — |  |  |  | 149 |  |  |  | 121 |  |  |  | — |  |  |  | 121 |  |  |  | — |  |  |  | 270 |
10 - Contributions from parcipants |  |  | 15 |  |  |  | — |  |  |  | — |  |  |  | 15 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 15 |
11 - Balance arising from the CorpBanca acquisition (Note 3) |  |  | — |  |  |  | (207 | ) |  |  | — |  |  |  | (207 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (207 | )
Amounts end of the period |  |  | 16,520 |  |  |  | (13,723 | ) |  |  | (3,008 | ) |  |  | (211 | ) |  |  | 1,287 |  |  |  | (491 | ) |  |  | 796 |  |  |  | (221 | ) |  |  | 364 |
(1) | Corresponds to the amount calculated at 01/01/2018 based on the beginning amount (Net Assets, Actuarial Liabilities and Restriction of Assets), taking into account the estimated amount of payments/ receipts of benefits/ contributions, multiplied by the discount rate of 9.98% p.a.(at 01/01/2017 the rate used was 10.24% p.a.);
(2) | Remeasurements recorded in net assets and asset ceiling correspond to the income earned above/below the expected return rate;
(3) | The actual return on assets amounted to R$ 2,266 (R$ 2,124 at 12/31/2017).
(4) | Refers to distribution of excess pension fund from Itaubanco CD Plan.
Summary of Defined Benefit Contribution |
g) | Defined benefit contribution
|  | Estimated contribution |  |  | Contributions made |
|  | 2019 |  |  | 01/01 to 12/31/2018 |  |  | 01/01 to 12/31/2017 |  |  | 01/01 to 12/31/2016 |
Pension plan - FIU |  |  | 47 |  |  |  | 58 |  |  |  | 58 |  |  |  | 78 |
Pension plan - FUNBEP |  |  | 10 |  |  |  | 11 |  |  |  | 14 |  |  |  | 71 |
Total |  |  | 57 |  |  |  | 69 |  |  |  | 72 |  |  |  | 149 |
Summary of Maturity Profile of Defined Benefit Liabilities |
h) | Maturity profile of defined benefit liabilities
|  | Duration (*) |  |  | 2019 |  |  | 2020 |  |  | 2021 |  |  | 2022 |  |  | 2023 |  |  | 2024 to 2028 |
Pension plan - FIU |  |  | 10.88 |  |  |  | 799 |  |  |  | 824 |  |  |  | 859 |  |  |  | 894 |  |  |  | 929 |  |  |  | 5,184 |
Pension plan - FUNBEP |  |  | 10.09 |  |  |  | 370 |  |  |  | 387 |  |  |  | 404 |  |  |  | 420 |  |  |  | 435 |  |  |  | 2,362 |
Other post-employment benefits |  |  | 12.02 |  |  |  | 17 |  |  |  | 18 |  |  |  | 19 |  |  |  | 20 |  |  |  | 21 |  |  |  | 127 |
Total |  |  |  |  |  |  | 1,186 |  |  |  | 1,229 |  |  |  | 1,282 |  |  |  | 1,334 |  |  |  | 1,385 |  |  |  | 7,673 |
(*) | Average duration of plan´s actuarial liabilities.
Summary of Sensitivity of Defined Benefit Obligation | The results obtained are shown in the table below:
|  | BD and CV pension plans |  |  | Other post-employment benefits |
Main assumptions |  | Present value of liability |  |  | Income |  |  | Stockholders’ equity (*) |  |  | Present value of liability |  |  | Income |  |  | Stockholders’ equity (*) |
Interest rate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase by 0,5% |  |  | (718 | ) |  |  | — |  |  |  | 76 |  |  |  | (15 | ) |  |  | — |  |  |  | (15 | )
Decrease by 0,5% |  |  | 782 |  |  |  | — |  |  |  | (250 | ) |  |  | 17 |  |  |  | — |  |  |  | 17 |
Mortality rate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase by 5% |  |  | (160 | ) |  |  | — |  |  |  | 45 |  |  |  | (6 | ) |  |  | — |  |  |  | (6 | )
Decrease by 5% |  |  | 167 |  |  |  | — |  |  |  | (48 | ) |  |  | 7 |  |  |  | — |  |  |  | 7 |
Medical inflation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase by 1% |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 33 |  |  |  | — |  |  |  | 33 |
Decrease by 1% |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (28 | ) |  |  | — |  |  |  | (28 | )
(*) | Net of effects of asset ceiling

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