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Significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block1 [abstract] |
Summary of Reconciliation of Stockholders' Equity and Net Income between IAS 39 and IFRS 9 | Reconciliation of Stockholders’ Equity and Net Income between IAS 39 and IFRS 9
|  | Reference |  |  | 12/31/2017 |  |  | 12/31/2016 |  |  | 1/1/2016 |
| Stockholders’ Equity |  |  | Net Income |  |  | Stockholders’ Equity |  |  | Net Income |  |  | Stockholders’ Equity |
In accordance with IAS 39 (excluding non-controlling interests) |  |  |  |  |  |  | 134,840 |  |  |  | 23,903 |  |  |  | 122,582 |  |  |  | 23,263 |  |  |  | 112,252 |
Adjustments arising from changes in the financial asset derecognition policy, net of tax effects |  |  | a |  |  |  | 2,402 |  |  |  | (78 | ) |  |  | 2,462 |  |  |  | 201 |  |  |  | 2,280 |
In accordance with IAS 39 (excluding non-controlling interests) |  |  |  |  |  |  | 137,242 |  |  |  | 23,825 |  |  |  | 125,044 |  |  |  | 23,464 |  |  |  | 114,532 |
Expected loss |  |  | b |  |  |  | (9,858 | ) |  |  | (1,948 | ) |  |  | (7,915 | ) |  |  | (3,438 | ) |  |  | (4,615 | )
Loan operations and Finance leases |  |  |  |  |  |  | (8,574 | ) |  |  | (1,192 | ) |  |  | (7,385 | ) |  |  | (2,259 | ) |  |  | (5,189 | )
Other financial assets |  |  |  |  |  |  | (1,284 | ) |  |  | (756 | ) |  |  | (530 | ) |  |  | (1,179 | ) |  |  | 574 |
Change in financial assets |  |  | c |  |  |  | 138 |  |  |  | 101 |  |  |  | 36 |  |  |  | 36 |  |  |  | — |
Adjustment to fair value of financial assets |  |  | d |  |  |  | (540 | ) |  |  | 359 |  |  |  | (787 | ) |  |  | 514 |  |  |  | (661 | )
Effect of adoption of investments in Associates / Joint ventures |  |  |  |  |  |  | (116 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Deferred taxes on the above adjustments |  |  |  |  |  |  | 4,324 |  |  |  | 522 |  |  |  | 3,774 |  |  |  | 1,164 |  |  |  | 2,534 |
Interest of non-controlling stockholders |  |  |  |  |  |  | 188 |  |  |  | 334 |  |  |  | (57 | ) |  |  | (113 | ) |  |  | 187 |
Total adjustments |  |  |  |  |  |  | (5,864 | ) |  |  | (632 | ) |  |  | (4,949 | ) |  |  | (1,837 | ) |  |  | (2,555 | )
In accordance with IFRS 9 - attributable to controlling stockholders |  |  |  |  |  |  | 131,378 |  |  |  | 23,193 |  |  |  | 120,095 |  |  |  | 21,627 |  |  |  | 111,977 |
In accordance with IFRS 9 - attributable to non-controlling stockholders |  |  |  |  |  |  | 12,978 |  |  |  | 32 |  |  |  | 12,289 |  |  |  | 389 |  |  |  | 1,620 |
In accordance with IFRS 9 - attributable to controlling and non-controlling stockholders |  |  |  |  |  |  | 144,356 |  |  |  | 23,225 |  |  |  | 132,384 |  |  |  | 22,016 |  |  |  | 113,597 |
(a) | Change in the policy for partial derecognition of financial assets, in accordance with IAS 8, which caused the proportional treatment as asset, aligning the recovery behavior of financial assets and their economic realization.
(b) | Change in the calculation model based on loss incurred (IAS 39) for expected loss, considering prospective information.
(c) | Adequacy of gross carrying amount of financial assets that had their cash flows modified (without derecognition), and which balances were recalculated in accordance with IFRS 9.
(d) | Change in the measurement model of financial assets due to the new categories introduced by IFRS 9.
Consolidated Balance Sheet at 01/01/2016 (In million Reais)
|  | IAS 39 01/01/2016 |  |  |  |  |  |  |  |  | IFRS 9 01/01/2016 |
Assets |  | Categories |  | Balance |  |  | Reclassifications (a) |  |  | Remeasurements / Changes (b) |  |  | Categories |  | Balance |
Cash and deposits on demand |  |  |  |  | 18,544 |  |  |  | — |  |  |  |  |  |  |  |  |  | — |
Central Bank compulsory deposits to Brazil |  |  |  |  | 66,556 |  |  |  | (66,556 | ) |  |  | — |  |  |  |  |  | — |
Interbank deposits |  |  |  |  | 30,525 |  |  |  | (30,525 | ) |  |  | — |  |  |  |  |  | — |
Securities purchased under agreements to resell |  |  |  |  | 254,404 |  |  |  | (254,404 | ) |  |  | — |  |  |  |  |  | — |
Financial assets held for trading |  | Held for trading |  |  | 164,311 |  |  |  | (164,311 | ) |  |  | — |  |  |  |  |  | — |
Pledged as collateral |  |  |  |  | 11,008 |  |  |  | (11,008 | ) |  |  | — |  |  |  |  |  | — |
Other Financial assets held for trading |  |  |  |  | 153,303 |  |  |  | (153,303 | ) |  |  | — |  |  |  |  |  | — |
Financial assets designated at fair value through profit or loss |  | Available for sale |  |  | 642 |  |  |  | (642 | ) |  |  | — |  |  |  |  |  | — |
Derivatives |  |  |  |  | 26,755 |  |  |  | (26,755 | ) |  |  | — |  |  |  |  |  | — |
Available-for-sale financial assets |  | Available for sale |  |  | 86,045 |  |  |  | (86,045 | ) |  |  | — |  |  |  |  |  | — |
Pledged as collateral |  |  |  |  | 16,706 |  |  |  | (16,706 | ) |  |  | — |  |  |  |  |  | — |
Other Available-for-sale financial assets |  |  |  |  | 69,339 |  |  |  | (69,339 | ) |  |  | — |  |  |  |  |  | — |
Held-to-maturity financial assets |  | Held to maturity |  |  | 42,185 |  |  |  | (42,185 | ) |  |  | — |  |  |  |  |  | — |
Pledged as collateral |  |  |  |  | 9,460 |  |  |  | (9,460 | ) |  |  | — |  |  |  |  |  | — |
Other Held-to-maturity financial assets |  |  |  |  | 32,725 |  |  |  | (32,725 | ) |  |  | — |  |  |  |  |  | — |
Loan operations and lease operations portfolio, net |  | Loans and receivables |  |  | 447,404 |  |  |  | (447,404 | ) |  |  | — |  |  |  |  |  | — |
Loan operations and lease operations portfolio |  |  |  |  | 474,248 |  |  |  | (474,248 | ) |  |  | — |  |  |  |  |  | — |
(-) Allowance for loan and lease losses |  |  |  |  | (26,844 | ) |  |  | 26,844 |  |  |  | — |  |  |  |  |  | — |
Other financial assets |  |  |  |  | 53,506 |  |  |  | (53,506 | ) |  |  | — |  |  |  |  |  | — |
Cash and deposits on demand |  |  |  |  | 18,544 |  |  |  | — |  |  |  | — |  |  |  |  |  | 18,544 |
Financial assets |  |  |  |  | — |  |  |  | 1,172,333 |  |  |  | 2,513 |  |  |  |  |  | 1,174,846 |
Central Bank compulsory deposits to Brazil |  |  |  |  | — |  |  |  | 66,556 |  |  |  | — |  |  |  |  |  | 66,556 |
At amortized cost |  |  |  |  | — |  |  |  | 874,360 |  |  |  | 1,589 |  |  | amortized cost |  |  | 875,949 |
Interbank deposits |  |  |  |  | — |  |  |  | 30,525 |  |  |  | — |  |  |  |  |  | 30,525 |
Securities purchased under agreements to resell |  |  |  |  | — |  |  |  | 254,404 |  |  |  | — |  |  |  |  |  | 254,404 |
Securities |  |  |  |  | — |  |  |  | 88,521 |  |  |  | (1,007 | ) |  |  |  |  | 87,514 |
Loan operations and lease operations portfolio |  |  |  |  | — |  |  |  | 474,248 |  |  |  | 4,142 |  |  |  |  |  | 478,390 |
Other financial assets |  |  |  |  | — |  |  |  | 53,506 |  |  |  | — |  |  |  |  |  | 53,506 |
(-) Provision for expected loss |  |  |  |  | — |  |  |  | (26,844 | ) |  |  | (1,546 | ) |  |  |  |  | (28,390 | )
At fair value through other comprehensive income |  |  |  |  | — |  |  |  | 26,069 |  |  |  | 2,532 |  |  | fair value through other comprehensive income |  |  | 28,601 |
Securities |  |  |  |  | — |  |  |  | 26,069 |  |  |  | 2,532 |  |  |  |  |  | 28,601 |
At fair value through profit or loss |  |  |  |  | — |  |  |  | 205,348 |  |  |  | (1,608 | ) |  | fair value through profit or loss |  |  | 203,740 |
Securities |  |  |  |  | — |  |  |  | 178,593 |  |  |  | (1,608 | ) |  |  |  |  | 176,985 |
Derivatives |  |  |  |  | — |  |  |  | 26,755 |  |  |  | — |  |  |  |  |  | 26,755 |
Investments in subsidiaries and joint ventures |  |  |  |  | 4,399 |  |  |  | — |  |  |  | — |  |  |  |  |  | 4,399 |
Fixed assets, net |  |  |  |  | 8,541 |  |  |  | — |  |  |  | — |  |  |  |  |  | 8,541 |
Goodwill and Intangible assets, net |  |  |  |  | 8,352 |  |  |  | — |  |  |  | — |  |  |  |  |  | 8,352 |
Tax assets |  |  |  |  | 52,149 |  |  |  | — |  |  |  | 3,193 |  |  |  |  |  | 55,342 |
Other assets |  |  |  |  | 12,097 |  |  |  | — |  |  |  | 82 |  |  |  |  |  | 12,179 |
Total assets |  |  |  |  | 1,276,415 |  |  |  | — |  |  |  | 5,788 |  |  |  |  |  | 1,282,203 |
|  | IAS 39 01/01/2016 |  |  |  |  |  |  |  |  | IFRS 9 01/01/2016 |
Liabilities and stockholders’ equity |  | Categories |  | Balance |  |  | Reclassifications (a) |  |  | Remeasurements / Changes (b) |  |  | Categories |  | Balance |
Deposits |  |  |  |  | 292,610 |  |  |  | (292,610 | ) |  |  | — |  |  | — |  |  | — |
Securities sold under repurchase agreements |  |  |  |  | 336,643 |  |  |  | (336,643 | ) |  |  | — |  |  | — |  |  | — |
Financial liabilities held for trading |  |  |  |  | 412 |  |  |  | (412 | ) |  |  | — |  |  | — |  |  | — |
Derivatives |  |  |  |  | 31,071 |  |  |  | (31,071 | ) |  |  | — |  |  | — |  |  | — |
Interbank market debt |  |  |  |  | 156,886 |  |  |  | (156,886 | ) |  |  | — |  |  | — |  |  | — |
Institutional market debt |  |  |  |  | 93,918 |  |  |  | (93,918 | ) |  |  | — |  |  | — |  |  | — |
Other financial liabilities |  |  |  |  | 68,715 |  |  |  | (68,715 | ) |  |  | — |  |  | — |  |  | — |
Reserves for insurance and private pension |  |  |  |  | 129,305 |  |  |  | — |  |  |  | — |  |  | — |  |  | — |
Liabilities for capitalization plans |  |  |  |  | 3,044 |  |  |  | (3,044 | ) |  |  | — |  |  | — |  |  | — |
Provisions |  |  |  |  | 18,994 |  |  |  | — |  |  |  | — |  |  | — |  |  | — |
Tax liabilities |  |  |  |  | 4,971 |  |  |  | — |  |  |  | — |  |  | — |  |  | — |
Other liabilities |  |  |  |  | 25,787 |  |  |  | — |  |  |  | — |  |  | — |  |  | — |
Total liabilities |  |  |  |  | 1,162,356 |  |  |  | — |  |  |  | — |  |  | — |  |  | — |
Financial liabilities |  |  |  |  | — |  |  |  | 983,299 |  |  |  | 3,643 |  |  |  |  |  | 986,942 |
At amortized cost |  |  |  |  | — |  |  |  | 951,816 |  |  |  | — |  |  |  |  |  | 951,816 |
Deposits |  |  |  |  | — |  |  |  | 292,610 |  |  |  | — |  |  |  |  |  | 292,610 |
Securities sold under repurchase agreements |  |  |  |  | — |  |  |  | 336,643 |  |  |  | — |  |  |  |  |  | 336,643 |
Interbank market debt |  |  |  |  | — |  |  |  | 156,886 |  |  |  | — |  |  |  |  |  | 156,886 |
Institutional market debt |  |  |  |  | — |  |  |  | 93,918 |  |  |  | — |  |  |  |  |  | 93,918 |
Other financial liabilities |  |  |  |  | — |  |  |  | 71,759 |  |  |  |  |  |  |  |  |  | 71,759 |
At fair value through profit or loss |  |  |  |  | — |  |  |  | 31,483 |  |  |  | — |  |  | Financial Liabilities Designated at Fair Value Through Profit or Loss |  |  | 31,483 |
Derivatives |  |  |  |  | — |  |  |  | 31,071 |  |  |  | — |  |  |  |  |  | 31,071 |
Others |  |  |  |  | — |  |  |  | 412 |  |  |  | — |  |  |  |  |  | 412 |
Provision for expected loss |  |  |  |  | — |  |  |  | — |  |  |  | 3,643 |  |  |  |  |  | 3,643 |
Loan commitments |  |  |  |  | — |  |  |  | — |  |  |  | 2,820 |  |  |  |  |  | 2,820 |
Financial guarantees |  |  |  |  | — |  |  |  | — |  |  |  | 823 |  |  |  |  |  | 823 |
Reserves for insurance and private pension |  |  |  |  | 129,305 |  |  |  | — |  |  |  | — |  |  |  |  |  | 129,305 |
Provisions |  |  |  |  | 18,994 |  |  |  | — |  |  |  | — |  |  |  |  |  | 18,994 |
Tax liabilities |  |  |  |  | 4,971 |  |  |  | — |  |  |  | 2,606 |  |  |  |  |  | 7,577 |
Other liabilities |  |  |  |  | 25,787 |  |  |  | — |  |  |  | 1 |  |  |  |  |  | 25,788 |
Total liabilities |  |  |  |  | 179,057 |  |  |  | 983,299 |  |  |  | 6,250 |  |  |  |  |  | 1,168,606 |
Total stockholders’ equity attributed to the owners of the parent company |  |  |  |  | 112,252 |  |  |  | — |  |  |  | (275 | ) |  |  |  |  | 111,977 |
Non-controlling interests |  |  |  |  | 1,807 |  |  |  | — |  |  |  | (187 | ) |  |  |  |  | 1,620 |
Total stockholders’ equity |  |  |  |  | 114,059 |  |  |  | — |  |  |  | (462 | ) |  |  |  |  | 113,597 |
Total liabilities and stockholders’ equity |  |  |  |  | 1,276,415 |  |  |  | — |  |  |  | 5,788 |  |  |  |  |  | 1,282,203 |
(a) | Reclassifications: refer to reclassifications of financial assets between categories of measurement at fair value and amortized cost;
(b) | Remeasurements: refer to expected credit loss and adjustment to fair value of financial assets reclassified between measurement categories; and financial assets changed and not written-off, which balances were recalculated in accordance with IFRS 9.
Consolidated Balance Sheet at 12/31/2017 (In million Reais)
|  | IAS 39 12/31/2017 |  |  |  |  |  |  |  |  | IFRS 9 12/31/2017 |
Assets |  | Categories |  |  | Balance |  |  | Reclassifications (a) |  |  | Remeasurements / Changes (b) |  |  | Categories |  | Balance |
Cash and deposits on demand |  |  |  |  |  |  | 18,749 |  |  |  | — |  |  |  | — |  |  |  |  |  | — |
Central Bank compulsory deposits to Brazil |  |  |  |  |  |  | 98,837 |  |  |  | (98,837 | ) |  |  | — |  |  |  |  |  | — |
Interbank deposits |  |  |  |  |  |  | 29,053 |  |  |  | (29,053 | ) |  |  | — |  |  |  |  |  | — |
Securities purchased under agreements to resell |  |  |  |  |  |  | 244,707 |  |  |  | (244,707 | ) |  |  | — |  |  |  |  |  | — |
Financial assets held for trading |  |  | Held for trading |  |  |  | 270,121 |  |  |  | (270,121 | ) |  |  | — |  |  |  |  |  | — |
Pledged as collateral |  |  |  |  |  |  | 30,585 |  |  |  | (30,585 | ) |  |  | — |  |  |  |  |  | — |
Other Financial assets held for trading |  |  |  |  |  |  | 239,536 |  |  |  | (239,536 | ) |  |  | — |  |  |  |  |  | — |
Financial assets designated at fair value through profit or loss |  |  | Available for sale |  |  |  | 1,746 |  |  |  | (1,746 | ) |  |  | — |  |  |  |  |  | — |
Derivatives |  |  |  |  |  |  | 22,843 |  |  |  | (22,843 | ) |  |  | — |  |  |  |  |  | — |
Available-for-sale financial assets |  |  | Available for sale |  |  |  | 102,284 |  |  |  | (102,284 | ) |  |  | — |  |  |  |  |  | — |
Pledged as collateral |  |  |  |  |  |  | 33,671 |  |  |  | (33,671 | ) |  |  | — |  |  |  |  |  | — |
Other Available-for-sale financial assets |  |  |  |  |  |  | 68,613 |  |  |  | (68,613 | ) |  |  | — |  |  |  |  |  | — |
Held-to-maturity financial assets |  |  | Held to maturity |  |  |  | 36,560 |  |  |  | (36,560 | ) |  |  | — |  |  |  |  |  | — |
Pledged as collateral |  |  |  |  |  |  | 974 |  |  |  | (974 | ) |  |  | — |  |  |  |  |  | — |
Other Held-to-maturity financial assets |  |  |  |  |  |  | 35,586 |  |  |  | (35,586 | ) |  |  | — |  |  |  |  |  | — |
Loan operations and lease operations portfolio, net |  |  | Loans and receivables |  |  |  | 465,472 |  |  |  | (465,472 | ) |  |  | — |  |  |  |  |  | — |
Loan operations and lease operations portfolio |  |  |  |  |  |  | 493,367 |  |  |  | (493,367 | ) |  |  | — |  |  |  |  |  | — |
(-) Allowance for loan and lease losses |  |  |  |  |  |  | (27,895 | ) |  |  | 27,895 |  |  |  | — |  |  |  |  |  | — |
Other financial assets |  |  |  |  |  |  | 59,568 |  |  |  | (59,568 | ) |  |  | — |  |  |  |  |  | — |
Cash and deposits on demand |  |  |  |  |  |  | 18,749 |  |  |  | — |  |  |  | — |  |  |  |  |  | 18,749 |
Financial assets |  |  |  |  |  |  | — |  |  |  | 1,331,191 |  |  |  | (940 | ) |  |  |  |  | 1,330,251 |
Central Bank compulsory deposits to Brazil |  |  |  |  |  |  | — |  |  |  | 98,837 |  |  |  | — |  |  |  |  |  | 98,837 |
At amortized cost |  |  |  |  |  |  | — |  |  |  | 909,104 |  |  |  | (3,375 | ) |  | Amortized cost |  |  | 905,729 |
Interbank deposits |  |  |  |  |  |  | — |  |  |  | 29,053 |  |  |  | (5 | ) |  |  |  |  | 29,048 |
Securities purchased under agreements to resell |  |  |  |  |  |  | — |  |  |  | 244,707 |  |  |  | — |  |  |  |  |  | 244,707 |
Securities |  |  |  |  |  |  | — |  |  |  | 110,304 |  |  |  | 1,120 |  |  |  |  |  | 111,424 |
Loan operations and lease operations portfolio |  |  |  |  |  |  | — |  |  |  | 493,367 |  |  |  | 4,352 |  |  |  |  |  | 497,719 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | 59,568 |  |  |  | — |  |  |  |  |  | 59,568 |
(-) Provision for expected loss |  |  |  |  |  |  | — |  |  |  | (27,895 | ) |  |  | (8,842 | ) |  |  |  |  | (36,737 | )
At fair value through other comprehensive income |  |  |  |  |  |  | — |  |  |  | 49,029 |  |  |  | 3,120 |  |  | Fair value through other comprhensive income |  |  | 52,149 |
Securities |  |  |  |  |  |  | — |  |  |  | 49,029 |  |  |  | 3,120 |  |  |  |  |  | 52,149 |
At fair value through profit or loss |  |  |  |  |  |  | — |  |  |  | 274,221 |  |  |  | (685 | ) |  | Fair value through profit or loss |  |  | 273,536 |
Securities |  |  |  |  |  |  | — |  |  |  | 251,378 |  |  |  | (685 | ) |  |  |  |  | 250,693 |
Derivatives |  |  |  |  |  |  | — |  |  |  | 22,843 |  |  |  | — |  |  |  |  |  | 22,843 |
Investments in subsidiaries and joint ventures |  |  |  |  |  |  | 5,171 |  |  |  | — |  |  |  | (116 | ) |  |  |  |  | 5,055 |
Fixed assets, net |  |  |  |  |  |  | 7,359 |  |  |  | — |  |  |  | — |  |  |  |  |  | 7,359 |
Goodwill and Intangible assets, net |  |  |  |  |  |  | 19,383 |  |  |  | — |  |  |  | — |  |  |  |  |  | 19,383 |
Tax assets |  |  |  |  |  |  | 41,927 |  |  |  | — |  |  |  | 2,322 |  |  |  |  |  | 44,249 |
Other assets |  |  |  |  |  |  | 11,189 |  |  |  | — |  |  |  | 4 |  |  |  |  |  | 11,193 |
Total assets |  |  |  |  |  |  | 1,434,969 |  |  |  | — |  |  |  | 1,270 |  |  |  |  |  | 1,436,239 |
|  | IAS 39 12/31/2017 |  |  |  |  |  |  |  |  | IFRS 9 12/31/2017 |
Liabilities and stockholders’ equity |  | Categories |  |  | Balance |  |  | Reclassifications (a) |  |  | Remeasurements / Changes (b) |  |  | Categories |  | Balance |
Deposits |  |  |  |  |  |  | 402,938 |  |  |  | (402,938 | ) |  |  | — |  |  |  |  |  | — |
Securities sold under repurchase agreements |  |  |  |  |  |  | 312,634 |  |  |  | (312,634 | ) |  |  | — |  |  |  |  |  | — |
Financial liabilities held for trading |  |  |  |  |  |  | 465 |  |  |  | (465 | ) |  |  | — |  |  |  |  |  | — |
Derivatives |  |  |  |  |  |  | 26,746 |  |  |  | (26,746 | ) |  |  | — |  |  |  |  |  | — |
Interbank market debt |  |  |  |  |  |  | 129,616 |  |  |  | (129,616 | ) |  |  | — |  |  |  |  |  | — |
Institutional market debt |  |  |  |  |  |  | 98,482 |  |  |  | (98,482 | ) |  |  | — |  |  |  |  |  | — |
Other financial liabilities |  |  |  |  |  |  | 77,613 |  |  |  | (77,613 | ) |  |  | — |  |  |  |  |  | — |
Reserves for insurance and private pension |  |  |  |  |  |  | 181,232 |  |  |  | — |  |  |  | — |  |  |  |  |  | — |
Liabilities for capitalization plans |  |  |  |  |  |  | 3,301 |  |  |  | (3,301 | ) |  |  | — |  |  |  |  |  | — |
Provisions |  |  |  |  |  |  | 19,736 |  |  |  | — |  |  |  | — |  |  |  |  |  | — |
Tax liabilities |  |  |  |  |  |  | 7,839 |  |  |  | — |  |  |  | — |  |  |  |  |  | — |
Other liabilities |  |  |  |  |  |  | 26,361 |  |  |  | — |  |  |  | — |  |  |  |  |  | — |
Total liabilities |  |  |  |  |  |  | 1,286,963 |  |  |  | — |  |  |  | — |  |  |  |  |  | — |
Financial liabilities |  |  |  |  |  |  | — |  |  |  | 1,051,795 |  |  |  | 4,922 |  |  |  |  |  | 1,056,717 |
At amortized cost |  |  |  |  |  |  | — |  |  |  | 1,024,584 |  |  |  | — |  |  |  |  |  | 1,024,584 |
Deposits |  |  |  |  |  |  | — |  |  |  | 402,938 |  |  |  | — |  |  |  |  |  | 402,938 |
Securities sold under repurchase agreements |  |  |  |  |  |  | — |  |  |  | 312,634 |  |  |  | — |  |  |  |  |  | 312,634 |
Interbank market debt |  |  |  |  |  |  | — |  |  |  | 124,587 |  |  |  | — |  |  |  |  |  | 124,587 |
Institutional market debt |  |  |  |  |  |  | — |  |  |  | 98,482 |  |  |  | — |  |  |  |  |  | 98,482 |
Other financial liabilities |  |  |  |  |  |  | — |  |  |  | 85,943 |  |  |  | — |  |  |  |  |  | 85,943 |
At fair value through profit or loss |  |  |  |  |  |  | — |  |  |  | 27,211 |  |  |  | — |  |  | Financial Liabilities Designated at Fair Value Through Profit or Loss |  |  | 27,211 |
Derivatives |  |  |  |  |  |  | — |  |  |  | 26,746 |  |  |  | — |  |  |  |  |  | 26,746 |
Others |  |  |  |  |  |  | — |  |  |  | 465 |  |  |  | — |  |  |  |  |  | 465 |
Provision for expected loss |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 4,922 |  |  |  |  |  | 4,922 |
Loan commitments |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 3,015 |  |  |  |  |  | 3,015 |
Financial guarantees |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,907 |  |  |  |  |  | 1,907 |
Reserves for insurance and private pension |  |  |  |  |  |  | 181,232 |  |  |  | — |  |  |  | — |  |  |  |  |  | 181,232 |
Provisions |  |  |  |  |  |  | 19,736 |  |  |  | — |  |  |  | — |  |  |  |  |  | 19,736 |
Tax liabilities |  |  |  |  |  |  | 7,839 |  |  |  | — |  |  |  | (3 | ) |  |  |  |  | 7,836 |
Other liabilities |  |  |  |  |  |  | 26,361 |  |  |  | — |  |  |  | 1 |  |  |  |  |  | 26,362 |
Total liabilities |  |  |  |  |  |  | 235,168 |  |  |  | 1,051,795 |  |  |  | 4,920 |  |  |  |  |  | 1,291,883 |
Total stockholders’ equity attributed to the owners of the parent company |  |  |  |  |  |  | 134,840 |  |  |  | — |  |  |  | (3,462 | ) |  |  |  |  | 131,378 |
Non-controlling interests |  |  |  |  |  |  | 13,166 |  |  |  | — |  |  |  | (188 | ) |  |  |  |  | 12,978 |
Total stockholders’ equity |  |  |  |  |  |  | 148,006 |  |  |  | — |  |  |  | (3,650 | ) |  |  |  |  | 144,356 |
Total liabilities and stockholders’ equity |  |  |  |  |  |  | 1,434,969 |  |  |  | — |  |  |  | 1,270 |  |  |  |  |  | 1,436,239 |
(a) | Reclassifications: refer to reclassifications of financial assets between categories of measurement at fair value and amortized cost;
(b) | Remeasurements: refer to expected credit loss and adjustment to fair value of financial assets reclassified between measurement categories; and financial assets changed and not written-off, which balances were recalculated in accordance with IFRS 9.
Summary of Consolidated Companies | The following table shows the main consolidated companies, which together represent over 95% of total consolidated assets, as well as the interests of ITAÚ UNIBANCO HOLDING in their voting capital at 12/31/2018 and 12/31/2017.
|  |  |  |  | Functional currency (1) |  |  | Incorporation country |  |  | Activity |  |  | Interest in voting capital at |  |  | Interest in total capital at |
|  |  |  |  |  |  |  |  |  |  |  |  |  | 12/31/2018 |  |  | 12/31/2017 |  |  | 12/31/2018 |  |  | 12/31/2017 |
Domestic |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Banco Itaú BBA S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Banco Itaú Consignado S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Banco Itaucard S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Banco Itauleasing S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Cia. Itaú de Capitalização |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Capitalization |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Dibens Leasing S.A. - Arrendamento Mercantil |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Leasing |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Financeira Itaú CBD S.A. Crédito, Financiamento e Investimento |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Consumer finance credit |  |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | %
Hipercard Banco Múltiplo S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Itauseg Seguradora S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Insurance |  |  |  | 100.00 | % |  |  | 99.99 | % |  |  | 100.00 | % |  |  | 99.99 | %
Itaú Corretora de Valores S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Broker |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Itaú Seguros S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Insurance |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Itaú Unibanco S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Itaú Vida e Previdência S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Pension plan |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Luizacred S.A. Sociedade de Crédito, Financiamento e Investimento |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Consumer finance credit |  |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | %
Redecard S.A. |  |  |  |  |  |  |  |  |  |  | Brazil |  |  |  | Acquirer |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Foreign |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Itaú CorpBanca Colombia S.A. |  |  | (Note 3 | ) |  |  | Colombian peso |  |  |  | Colombia |  |  |  | Financial institution |  |  |  | 25.28 | % |  |  | 23.90 | % |  |  | 25.28 | % |  |  | 23.90 | %
Banco Itaú Argentina S.A. |  |  |  |  |  |  | Argentinian peso |  |  |  | Argentina |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Banco Itaú (Suisse) SA |  |  |  |  |  |  | Swiss franc |  |  |  | Switzerland |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Banco Itaú Paraguay S.A. |  |  |  |  |  |  | Guarani |  |  |  | Paraguay |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Banco Itaú Uruguay S.A. |  |  |  |  |  |  | Uruguayan peso |  |  |  | Uruguay |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Itau Bank, Ltd. |  |  |  |  |  |  | Real |  |  |  | Cayman Islands |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Itaú BBA Colombia S.A. Corporacion Financiera |  |  |  |  |  |  | Colombian peso |  |  |  | Colombia |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Itau BBA International plc |  |  |  |  |  |  | Dollar |  |  |  | United Kingdom |  |  |  | Financial institution |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Itau BBA USA Securities Inc. |  |  |  |  |  |  | Real |  |  |  | United States |  |  |  | Broker |  |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Itaú CorpBanca(2) |  |  | (Note 3 | ) |  |  | Chilean peso |  |  |  | Chile |  |  |  | Financial institution |  |  |  | 38.14 | % |  |  | 36.06 | % |  |  | 38.14 | % |  |  | 36.06 | %
(1) | All foreign branches and subsidiaries of ITAÚ UNIBANCO HOLDING have functional currency equal to that of the controlling entity, except for CorpBanca New York Branch, which functional currency is the dollar.
(2) | ITAÚ UNIBANCO HOLDING controls ITAÚ CORPBANCA due to the shareholders’ agreement.

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