XML 175 R158.htm IDEA: XBRL DOCUMENT
v3.20.1

Taxes - Summary of Deferred Tax Asset Balance and Respective Changes (Detail) - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Deferred Tax Assets [Line Items] |  |
Beginning balance | R$ 39,140 | R$ 51,002
Realization / reversal | (14,176) | (24,296)
Increase | 20,770 | 12,434
Ending balance | 45,734 | 39,140
Beginning balance | 6,806 | 15,524
Realization / reversal | (4,125) | (11,696)
Increase | 5,197 | 2,978
Ending balance | 7,878 | 6,806
Cash flow hedges [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 1,149 | 983
Realization / reversal | (93) |
Increase | 131 | 166
Ending balance | 1,187 | 1,149
Beginning balance | 168 | 166
Realization / reversal | (142) |
Increase | 4 | 2
Ending balance | 30 | 168
Reflected in income [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 37,252 | 48,810
Realization / reversal | (13,667) | (23,511)
Increase | 19,795 | 11,953
Ending balance | 43,380 | 37,252
Beginning balance | 6,144 | 14,569
Realization / reversal | (3,863) | (11,385)
Increase | 4,329 | 2,960
Ending balance | 6,610 | 6,144
Provision for expected loss [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 18,563 | 24,686
Realization / reversal | (4,712) | (9,746)
Increase | 9,009 | 3,623
Ending balance | 22,860 | 18,563
Related to income tax losses and social contribution tax carryforwards [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 4,391 | 7,595
Realization / reversal | (2,339) | (3,649)
Increase | 533 | 445
Ending balance | 2,585 | 4,391
Provision for profit sharing [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 1,844 | 1,829
Realization / reversal | (1,844) | (1,829)
Increase | 2,162 | 1,844
Ending balance | 2,162 | 1,844
Provision for devaluation of securities with permanent impairment [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 1,729 | 2,228
Realization / reversal | (902) | (1,843)
Increase | 703 | 1,344
Ending balance | 1,530 | 1,729
Provision [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 4,464 | 5,194
Realization / reversal | (1,552) | (2,124)
Increase | 3,296 | 1,394
Ending balance | 6,208 | 4,464
Civil lawsuits [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 1,586 | 1,974
Realization / reversal | (651) | (610)
Increase | 478 | 222
Ending balance | 1,413 | 1,586
Labor claims [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 2,037 | 2,200
Realization / reversal | (790) | (1,280)
Increase | 2,004 | 1,117
Ending balance | 3,251 | 2,037
Tax and social security [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 841 | 1,020
Realization / reversal | (111) | (234)
Increase | 814 | 55
Ending balance | 1,544 | 841
Goodwill on purchase of investments [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 60 | 141
Realization / reversal | (60) | (163)
Increase |  | 82
Ending balance |  | 60
Legal liabilities [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 676 | 488
Realization / reversal | (57) | (61)
Increase | 104 | 249
Ending balance | 723 | 676
Adjustments of operations carried out on futures settlement market [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 98 | 277
Realization / reversal | (98) | (277)
Increase | 84 | 98
Ending balance | 84 | 98
Beginning balance | 923 | 1,421
Realization / reversal | (923) | (1,421)
Increase | 1,330 | 923
Ending balance | 1,330 | 923
Adjustment to fair value of financial assets at fair value through profit or loss [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 631 | 429
Realization / reversal | (631) | (429)
Increase | 738 | 631
Ending balance | 738 | 631
Beginning balance | 1,790 | 7,592
Realization / reversal | (1,790) | (7,592)
Increase | 1,149 | 1,790
Ending balance | 1,149 | 1,790
Provision related to health insurance operations [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 343 | 341
Realization / reversal |  | (5)
Increase | 5 | 7
Ending balance | 348 | 343
Other Items Reflected In Income [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 4,453 | 5,602
Realization / reversal | (1,472) | (3,385)
Increase | 3,161 | 2,236
Ending balance | 6,142 | 4,453
Beginning balance | 791 | 1,386
Realization / reversal | (779) | (637)
Increase | 1,523 | 42
Ending balance | 1,535 | 791
Reflected In Stockholder Equity [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 1,888 | 2,192
Realization / reversal | (509) | (785)
Increase | 975 | 481
Ending balance | 2,354 | 1,888
Beginning balance | 662 | 955
Realization / reversal | (262) | (311)
Increase | 868 | 18
Ending balance | 1,268 | 662
Corporate reorganizations [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance |  | 628
Realization / reversal |  | (628)
Adjustment to fair value of financial assets at fair value through other comprehensive income [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 383 | 327
Realization / reversal | (163) | (157)
Increase | 546 | 213
Ending balance | 766 | 383
Beginning balance | 474 | 767
Realization / reversal | (107) | (302)
Increase | 861 | 9
Ending balance | 1,228 | 474
Other [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 356 | 254
Realization / reversal | (253) |
Increase | 298 | 102
Ending balance | 401 | 356
Beginning balance | 13 | 13
Realization / reversal | (13) |
Ending balance |  | 13
Depreciation in excess - finance lease[Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 346 | 613
Realization / reversal | (144) | (267)
Ending balance | 202 | 346
Adjustment of escrow deposits and provisions [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 1,348 | 1,280
Realization / reversal | (29) | (11)
Increase | 212 | 79
Ending balance | 1,531 | 1,348
Post employment benefits [member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 287 | 304
Realization / reversal | (56) | (143)
Increase | 51 | 126
Ending balance | 282 | 287
Taxation of results abroad - capital gains [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 659 | 1,973
Realization / reversal | (142) | (1,314)
Increase | 64 |
Ending balance | 581 | 659
Provision for pension plan benefits [Member] |  |
Deferred Tax Assets [Line Items] |  |
Beginning balance | 7 | 9
Realization / reversal |  | (9)
Increase | 3 |
Ending balance | R$ 10 | R$ 7

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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_o&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_56&doctype=Standard -URIDate 2019-03-27 + Details
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