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Significant Accounting Policies - Consolidated Balance Sheet (Detail) - BRL (R$) R$ in Millions | Dec. 31, 2018 | Dec. 31, 2017 | Jan. 01, 2017 | Dec. 31, 2016 | Jan. 01, 2016 | Dec. 31, 2015
--- | --- | --- | --- | --- | --- | ---
Assets |  |  |  |  |  |
Central Bank compulsory deposits to Brazil | R$ 94,148 | R$ 98,837 | R$ 85,700 |  |  |
Interbank deposits | 26,420 | 29,048 | 22,688 |  |  |
Securities purchased under agreements to resell | 280,136 | 244,707 | 265,050 |  |  |
At Fair Value Through Profit or Loss | 286,646 | 273,536 | 218,805 |  |  |
Derivatives | 23,466 | 22,843 | 24,231 |  |  |
Investments in subsidiaries and joint ventures | 12,019 | 5,055 | 5,073 | R$ 5,073 |  |
Fixed assets, net | 7,302 | 7,359 | 8,042 | 8,042 |  |
Goodwill and Intangible assets, net | 19,329 | 19,383 | 17,056 | 17,056 |  |
Loan operations and lease operations portfolio | 536,091 | 497,719 | 494,851 |  |  |
Loan operations and lease operations portfolio | 536,091 | 497,719 |  |  |  |
(-) Provision for Expected Loss | (33,373) | (36,737) | (36,763) |  |  |
Other financial assets | 75,090 | 59,568 | 53,895 |  |  |
Financial assets | 1,424,876 | 1,330,251 | 1,246,833 |  |  |
At Amortized Cost | 994,759 | 905,729 | 902,289 |  |  |
At Fair Value Through Other Comprehensive Income | 49,323 | 52,149 | 40,039 |  |  |
Tax assets | 42,830 | 44,249 | 45,081 |  |  |
Other assets | 9,282 | 11,193 | 10,687 |  |  |
Total assets | 1,552,797 | 1,436,239 | 1,351,314 | 1,351,314 |  |
Liabilities and stockholders' equity |  |  |  |  |  |
Deposits | 463,424 | 402,938 | 329,414 |  |  |
Securities sold under repurchase agreements | 330,237 | 312,634 | 349,164 |  |  |
Financial liabilities held for trading | 192 | 465 |  |  |  |
Derivatives | 27,519 | 26,746 | 24,698 |  |  |
Interbank market debt | 134,670 | 124,587 | 129,648 |  |  |
Institutional market debt | 93,974 | 98,482 | 96,239 |  |  |
Other financial liabilities | 97,429 | 85,943 | 77,651 |  |  |
Provision for expected loss | 3,792 | 4,922 | 4,742 |  |  |
Loan Commitments | 2,601 | 3,015 | 2,761 |  |  |
Financial guarantees | 66,105 | 70,489 |  |  |  |
Reserves for insurance and private pension | 201,187 | 181,232 | 154,076 |  |  |
Provisions | 18,613 | 19,736 | 20,909 |  |  |
Tax liabilities | 5,284 | 7,836 | 4,950 |  |  |
Other liabilities | 26,010 | 26,362 | 26,920 |  |  |
Total liabilities | 1,402,331 | 1,291,883 | 1,218,930 | 1,218,930 |  |
Financial liabilities | 1,151,237 | 1,056,717 | 1,012,075 |  |  |
At amortized cost | 1,119,734 | 1,024,584 | 982,116 |  |  |
At Fair Value Through Profit or Loss | 27,711 | 27,211 | 25,217 |  |  |
Total stockholders' equity attributed to the owners of the parent company | 136,782 | 131,378 | 120,095 |  |  |
Non-controlling interests | 13,684 | 12,978 | 12,289 |  |  |
Total stockholders' equity | 150,466 | 144,356 | 132,384 | R$ 132,384 |  | R$ 113,597
Total liabilities and stockholders' equity | 1,552,797 | 1,436,239 | R$ 1,351,314 |  |  |
Fair value [Member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Financial assets held for trading | R$ 261,911 | 248,947 |  |  |  |
IAS 39 [member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Cash and deposits on demand |  | 18,749 |  |  | R$ 18,544 |
Central Bank compulsory deposits to Brazil |  | 98,837 |  |  | 66,556 |
Interbank deposits |  | 29,053 |  |  | 30,525 |
Securities purchased under agreements to resell |  | 244,707 |  |  | 254,404 |
Financial assets held for trading |  | 270,121 |  |  | 164,311 |
Pledged as collateral |  | 30,585 |  |  | 11,008 |
Other Financial assets held for trading |  | 239,536 |  |  | 153,303 |
At Fair Value Through Profit or Loss |  | 1,746 |  |  | 642 |
Derivatives |  | 22,843 |  |  | 26,755 |
Available-for-sale financial assets |  | 102,284 |  |  | 86,045 |
Pledged as collateral |  | 33,671 |  |  | 16,706 |
Other Available-for-sale financial assets |  | 68,613 |  |  | 69,339 |
Held-to-maturity financial assets |  | 36,560 |  |  | 42,185 |
Pledged as collateral |  | 974 |  |  | 9,460 |
Other Held-to-maturity financial assets |  | 35,586 |  |  | 32,725 |
Loan operations and lease operations portfolio |  | 465,472 |  |  | 447,404 |
Loan operations and lease operations portfolio |  | 493,367 |  |  | 474,248 |
(-) Provision for Expected Loss |  | (27,895) |  |  | (26,844) |
Other financial assets |  | 59,568 |  |  | 53,506 |
Cash and deposits on demand |  | 18,749 |  |  | 18,544 |
Tax assets |  | 41,927 |  |  | 52,149 |
Other assets |  | 11,189 |  |  | 12,097 |
Total assets |  | 1,434,969 |  |  | 1,276,415 |
Liabilities and stockholders' equity |  |  |  |  |  |
Deposits |  | 402,938 |  |  | 292,610 |
Securities sold under repurchase agreements |  | 312,634 |  |  | 336,643 |
Financial liabilities held for trading |  | 465 |  |  | 412 |
Derivatives |  | 26,746 |  |  | 31,071 |
Interbank market debt |  | 129,616 |  |  | 156,886 |
Institutional market debt |  | 98,482 |  |  | 93,918 |
Other financial liabilities |  | 77,613 |  |  | 68,715 |
Reserves for insurance and private pension |  | 181,232 |  |  | 129,305 |
Liabilities for capitalization plans |  | 3,301 |  |  | 3,044 |
Provisions |  | 19,736 |  |  | 18,994 |
Tax liabilities |  | 7,839 |  |  | 4,971 |
Other liabilities |  | 26,361 |  |  | 25,787 |
Total liabilities |  | 1,286,963 |  |  | 1,162,356 |
Total stockholders' equity attributed to the owners of the parent company |  | 134,840 |  |  | 112,252 |
Non-controlling interests |  | 13,166 |  |  | 1,807 |
Total stockholders' equity |  | 148,006 |  |  | 114,059 |
Total liabilities and stockholders' equity |  | 1,434,969 |  |  | 1,276,415 |
IAS 39 [member] | Financial assets designated at fair value through profit or loss [member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Investments in subsidiaries and joint ventures |  | 5,171 |  |  | 4,399 |
Fixed assets, net |  | 7,359 |  |  | 8,541 |
Goodwill and Intangible assets, net |  | 19,383 |  |  | 8,352 |
IAS 39 [member] | Financial liabilities at fair value through profit or loss, category [member] |  |  |  |  |  |
Liabilities and stockholders' equity |  |  |  |  |  |
Reserves for insurance and private pension |  | 181,232 |  |  | 129,305 |
Provisions |  | 19,736 |  |  | 18,994 |
Tax liabilities |  | 7,839 |  |  | 4,971 |
Other liabilities |  | 26,361 |  |  | 25,787 |
Total liabilities |  | 235,168 |  |  | 179,057 |
Reclassifications [member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Central Bank compulsory deposits to Brazil |  | (98,837) |  |  | (66,556) |
Interbank deposits |  | (29,053) |  |  | (30,525) |
Securities purchased under agreements to resell |  | (244,707) |  |  | (254,404) |
Financial assets held for trading |  | (270,121) |  |  | (164,311) |
Pledged as collateral |  | (30,585) |  |  | (11,008) |
Other Financial assets held for trading |  | (239,536) |  |  | (153,303) |
At Fair Value Through Profit or Loss |  | (1,746) |  |  | (642) |
Derivatives |  | (22,843) |  |  | (26,755) |
Available-for-sale financial assets |  | (102,284) |  |  | (86,045) |
Pledged as collateral |  | (33,671) |  |  | (16,706) |
Other Available-for-sale financial assets |  | (68,613) |  |  | (69,339) |
Held-to-maturity financial assets |  | (36,560) |  |  | (42,185) |
Pledged as collateral |  | (974) |  |  | (9,460) |
Other Held-to-maturity financial assets |  | (35,586) |  |  | (32,725) |
Loan operations and lease operations portfolio |  | (465,472) |  |  | (447,404) |
Loan operations and lease operations portfolio |  | (493,367) |  |  | (474,248) |
(-) Provision for Expected Loss |  | 27,895 |  |  | 26,844 |
Other financial assets |  | (59,568) |  |  | (53,506) |
Financial assets |  | 1,331,191 |  |  | 1,172,333 |
At Amortized Cost |  | 909,104 |  |  | 874,360 |
At Fair Value Through Other Comprehensive Income |  | 49,029 |  |  | 26,069 |
Liabilities and stockholders' equity |  |  |  |  |  |
Deposits |  | (402,938) |  |  | (292,610) |
Securities sold under repurchase agreements |  | (312,634) |  |  | (336,643) |
Financial liabilities held for trading |  | (465) |  |  | (412) |
Derivatives |  | (26,746) |  |  | (31,071) |
Interbank market debt |  | (129,616) |  |  | (156,886) |
Institutional market debt |  | (98,482) |  |  | (93,918) |
Other financial liabilities |  | (77,613) |  |  | (68,715) |
Liabilities for capitalization plans |  | (3,301) |  |  | (3,044) |
Financial liabilities |  | 1,051,795 |  |  | 983,299 |
At amortized cost |  | 1,024,584 |  |  | 951,816 |
At Fair Value Through Profit or Loss |  | 27,211 |  |  | 31,483 |
Reclassifications [member] | Fair value [Member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Central Bank compulsory deposits to Brazil |  | 98,837 |  |  | 66,556 |
Reclassifications [member] | Financial assets at amortised cost, class [Member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Interbank deposits |  | 29,053 |  |  | 30,525 |
Securities purchased under agreements to resell |  | 244,707 |  |  | 254,404 |
Securities |  | 110,304 |  |  | 88,521 |
Loan operations and lease operations portfolio |  | 493,367 |  |  | 474,248 |
Other financial assets |  | 59,568 |  |  | 53,506 |
(-) Provision for expected loss |  | (27,895) |  |  | (26,844) |
Reclassifications [member] | Financial assets at fair value through other comprehensive income [Member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Securities |  | 49,029 |  |  | 26,069 |
Reclassifications [member] | Financial assets designated at fair value through profit or loss [member] |  |  |  |  |  |
Assets |  |  |  |  |  |
At Fair Value Through Profit or Loss |  | 274,221 |  |  | 205,348 |
Securities |  | 251,378 |  |  | 178,593 |
Derivatives |  | 22,843 |  |  | 26,755 |
Reclassifications [member] | Financial liabilities at amortised cost, class [member] |  |  |  |  |  |
Liabilities and stockholders' equity |  |  |  |  |  |
Deposits |  | 402,938 |  |  | 292,610 |
Securities sold under repurchase agreements |  | 312,634 |  |  | 336,643 |
Interbank market debt |  | 124,587 |  |  | 156,886 |
Institutional market debt |  | 98,482 |  |  | 93,918 |
Other financial liabilities |  | 85,943 |  |  | 71,759 |
Reclassifications [member] | Financial liabilities at fair value through profit or loss, category [member] |  |  |  |  |  |
Liabilities and stockholders' equity |  |  |  |  |  |
Derivatives |  | 26,746 |  |  | 31,071 |
Other financial liabilities |  | 465 |  |  | 412 |
Total liabilities |  | 1,051,795 |  |  | 983,299 |
Remeasurements / Changes [member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Financial assets |  | (940) |  |  | 2,513 |
At Amortized Cost |  | (3,375) |  |  | 1,589 |
At Fair Value Through Other Comprehensive Income |  | 3,120 |  |  | 2,532 |
Tax assets |  | 2,322 |  |  | 3,193 |
Other assets |  | 4 |  |  | 82 |
Total assets |  | 1,270 |  |  | 5,788 |
Liabilities and stockholders' equity |  |  |  |  |  |
Financial liabilities |  | 4,922 |  |  | 3,643 |
Total stockholders' equity attributed to the owners of the parent company |  | (3,462) |  |  | (275) |
Non-controlling interests |  | (188) |  |  | (187) |
Total stockholders' equity |  | (3,650) |  |  | (462) |
Total liabilities and stockholders' equity |  | 1,270 |  |  | 5,788 |
Remeasurements / Changes [member] | Financial assets at amortised cost, class [Member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Interbank deposits |  | (5) |  |  |  |
Securities |  | 1,120 |  |  | (1,007) |
Loan operations and lease operations portfolio |  | 4,352 |  |  | 4,142 |
(-) Provision for expected loss |  | (8,842) |  |  | (1,546) |
Remeasurements / Changes [member] | Financial assets at fair value through other comprehensive income [Member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Securities |  | 3,120 |  |  | 2,532 |
Remeasurements / Changes [member] | Financial assets designated at fair value through profit or loss [member] |  |  |  |  |  |
Assets |  |  |  |  |  |
At Fair Value Through Profit or Loss |  | (685) |  |  | (1,608) |
Securities |  | (685) |  |  | (1,608) |
Investments in subsidiaries and joint ventures |  | (116) |  |  |  |
Remeasurements / Changes [member] | Financial liabilities at fair value through profit or loss, category [member] |  |  |  |  |  |
Liabilities and stockholders' equity |  |  |  |  |  |
Provision for expected loss |  | 4,922 |  |  | 3,643 |
Loan Commitments |  | 3,015 |  |  | 2,820 |
Financial guarantees |  | 1,907 |  |  | 823 |
Tax liabilities |  | (3) |  |  | 2,606 |
Other liabilities |  | 1 |  |  | 1 |
Total liabilities |  | 4,920 |  |  | 6,250 |
IFRS 9 [member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Cash and deposits on demand |  | 18,749 |  |  | 18,544 |
Cash and deposits on demand |  | 18,749 |  |  | 18,544 |
Financial assets |  | 1,330,251 |  |  | 1,174,846 |
At Amortized Cost |  | 905,729 |  |  | 875,949 |
At Fair Value Through Other Comprehensive Income |  | 52,149 |  |  | 28,601 |
Tax assets |  | 44,249 |  |  | 55,342 |
Other assets |  | 11,193 |  |  | 12,179 |
Total assets |  | 1,436,239 |  |  | 1,282,203 |
Liabilities and stockholders' equity |  |  |  |  |  |
Financial liabilities |  | 1,056,717 |  |  | 986,942 |
At amortized cost |  | 1,024,584 |  |  | 951,816 |
At Fair Value Through Profit or Loss |  | 27,211 |  |  | 31,483 |
Total stockholders' equity attributed to the owners of the parent company |  | 131,378 |  |  | 111,977 |
Non-controlling interests |  | 12,978 |  |  | 1,620 |
Total stockholders' equity |  | 144,356 |  |  | 113,597 |
Total liabilities and stockholders' equity |  | 1,436,239 |  |  | 1,282,203 |
IFRS 9 [member] | Fair value [Member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Central Bank compulsory deposits to Brazil |  | 98,837 |  |  | 66,556 |
IFRS 9 [member] | Financial assets at amortised cost, class [Member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Interbank deposits |  | 29,048 |  |  | 30,525 |
Securities purchased under agreements to resell |  | 244,707 |  |  | 254,404 |
Securities |  | 111,424 |  |  | 87,514 |
Loan operations and lease operations portfolio |  | 497,719 |  |  | 478,390 |
Other financial assets |  | 59,568 |  |  | 53,506 |
(-) Provision for expected loss |  | (36,737) |  |  | (28,390) |
IFRS 9 [member] | Financial assets at fair value through other comprehensive income [Member] |  |  |  |  |  |
Assets |  |  |  |  |  |
Securities |  | 52,149 |  |  | 28,601 |
IFRS 9 [member] | Financial assets designated at fair value through profit or loss [member] |  |  |  |  |  |
Assets |  |  |  |  |  |
At Fair Value Through Profit or Loss |  | 273,536 |  |  | 203,740 |
Securities |  | 250,693 |  |  | 176,985 |
Derivatives |  | 22,843 |  |  | 26,755 |
Investments in subsidiaries and joint ventures |  | 5,055 |  |  | 4,399 |
Fixed assets, net |  | 7,359 |  |  | 8,541 |
Goodwill and Intangible assets, net |  | 19,383 |  |  | 8,352 |
IFRS 9 [member] | Financial liabilities at amortised cost, class [member] |  |  |  |  |  |
Liabilities and stockholders' equity |  |  |  |  |  |
Deposits |  | 402,938 |  |  | 292,610 |
Securities sold under repurchase agreements |  | 312,634 |  |  | 336,643 |
Interbank market debt |  | 124,587 |  |  | 156,886 |
Institutional market debt |  | 98,482 |  |  | 93,918 |
Other financial liabilities |  | 85,943 |  |  | 71,759 |
IFRS 9 [member] | Financial liabilities at fair value through profit or loss, category [member] |  |  |  |  |  |
Liabilities and stockholders' equity |  |  |  |  |  |
Derivatives |  | 26,746 |  |  | 31,071 |
Other financial liabilities |  | 465 |  |  | 412 |
Provision for expected loss |  | 4,922 |  |  | 3,643 |
Loan Commitments |  | 3,015 |  |  | 2,820 |
Financial guarantees |  | 1,907 |  |  | 823 |
Reserves for insurance and private pension |  | 181,232 |  |  | 129,305 |
Provisions |  | 19,736 |  |  | 18,994 |
Tax liabilities |  | 7,836 |  |  | 7,577 |
Other liabilities |  | 26,362 |  |  | 25,788 |
Total liabilities |  | R$ 1,291,883 |  |  | R$ 1,168,606 |

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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_24_a&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_32_a_i&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_a&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_b&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_e&doctype=Standard -URIDate 2017-03-09 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_78_e&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph r -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_r&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35H&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35I&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35M&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35N&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_f&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_h&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_a&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_a&doctype=Standard&book=B -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_d&doctype=Standard&book=B -URIDate 2017-03-09 + Details
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- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_f&doctype=Standard&book=B -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_g&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_e&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_e&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of contractual undiscounted cash flows for gross commitments to receive a loan. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph B11D -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_B11D_e&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
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- Definition The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_b&doctype=Standard&book=B -URIDate 2017-03-09 + Details
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- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_a&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_d&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_b&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_e&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 4 -IssueDate 2017-01-01 -Paragraph 37 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2017-03-01&anchor=para_37_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 4 -IssueDate 2017-01-01 -Paragraph 37 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2017-03-01&anchor=para_37_e&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 4 -IssueDate 2017-01-01 -Paragraph IG20 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2017-03-01&anchor=para_IG20_a&doctype=Implementation%20Guidance -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 4 -IssueDate 2017-01-01 -Paragraph IG37 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2017-03-01&anchor=para_IG37_a&doctype=Implementation%20Guidance -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph 12 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_12_f&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph q -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_q&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2017-01-01 -Paragraph 22 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=10&date=2017-03-01&anchor=para_22&doctype=Standard -URIDate 2017-03-09 + Details
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