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Goodwill and Intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2022
Goodwill And Intangible Assets |
Summary of Intangible Assets |
Summary of Intangible Assets |  |  |  |  |  |  |
|  | Note | Goodwill and intangible from acquisition | Intangible assets | Total
|  | Association for the promotion and offer of financial products and services | Software acquired | Internally developed software | Other intangible assets (1)
Annual amortization rates |  |  | 8% | 20% | 20% | 10% to 20% |
Cost |  |  |  |  |  |  |
Balance at 12/31/2021 |  | 13,031 | 2,657 | 6,476 | 11,157 | 6,431 | 39,752
Acquisitions |  | - | - | 519 | 4,208 | 1,041 | 5,768
Rescissions / disposals |  | - | - | (23) | (1) | (480) | (504)
Exchange variation |  | (600) | (276) | (339) | - | (41) | (1,256)
Other (3) |  | - | (15) | (1,210) | 724 | 683 | 182
Balance at 12/31/2022 |  | 12,431 | 2,366 | 5,423 | 16,088 | 7,634 | 43,942
Amortization |  |  |  |  |  |  |
Balance at 12/31/2021 |  | - | (1,374) | (4,149) | (4,220) | (1,984) | (11,727)
Amortization expense (2) |  | - | (115) | (517) | (1,511) | (1,200) | (3,343)
Rescissions / disposals |  | - | - | 7 | - | 480 | 487
Exchange variation |  | - | 116 | 188 | (3) | 28 | 329
Other (3) |  | - | 16 | 734 | (399) | (490) | (139)
Balance at 12/31/2022 |  | - | (1,357) | (3,737) | (6,133) | (3,166) | (14,393)
Impairment | 2d VIII |  |  |  |  |  |
Balance at 12/31/2021 |  | (5,209) | (712) | (171) | (823) | - | (6,915)
Increase |  | - | - | - | (1) | - | (1)
Exchange variation |  | 328 | 153 | - | - | - | 481
Balance at 12/31/2022 |  | (4,881) | (559) | (171) | (824) | - | (6,435)
Book value |  |  |  |  |  |  |
Balance at 12/31/2022 |  |  | 7,550 | 450 | 1,515 | 9,131 | 4,468 | 23,114
1) Includes amounts paid for acquisition of rights to provide services of payment of salaries, proceeds, retirement and pension benefits and similar benefits.
2) Amortization expenses related to the rights for acquisition of payrolls and associations, in the amount of R$ (1,202) (R$ (860) from 01/01 to 12/31/2021) are disclosed in the General and administrative expenses (Note 23).
3) Includes the total amount of R$ 61 related to the hyperinflationary for Argentina.
Goodwill and Intangible Assets from Acquisition are mainly represented by Itaú CorpBanca’s goodwill in the amount of R$ 3,015 (R$ 3,375 at 12/31/2021).
|  | Note | Goodwill and intangible from acquisition | Intangible assets | Total
| 31/12/2021 | Association for the promotion and offer of financial products and services | Software acquired | Internally developed software | Other intangible assets (1)
Annual amortization rates |  |  | 8% | 20% | 20% | 10% to 20% |
Cost | 01/01/2021 |  |  |  |  |  |  |
Balance at 12/31/2020 |  | 13,959 | 2,822 | 6,484 | 7,664 | 3,274 | 34,203
Acquisitions (4) |  | - | 5 | 738 | 3,511 | 3,413 | 7,667
Rescissions / disposals |  | (10) | - | (65) | (13) | (236) | (324)
Exchange variation |  | (918) | (155) | (238) | - | (20) | (1,331)
Other (3,5) |  | - | (15) | (443) | (5) | - | (463)
Balance at 12/31/2021 |  | 13,031 | 2,657 | 6,476 | 11,157 | 6,431 | 39,752
Amortization |  |  |  |  |  |  |
Balance at 12/31/2020 |  | - | (1,347) | (3,680) | (3,288) | (1,410) | (9,725)
Amortization expense (2) |  | - | (109) | (819) | (942) | (791) | (2,661)
Rescissions / disposals |  | - | - | 28 | 10 | 214 | 252
Exchange variation |  | - | 68 | 125 | - | 3 | 196
Other (3,5) |  | - | 14 | 197 | - | - | 211
Balance at 12/31/2021 |  | - | (1,374) | (4,149) | (4,220) | (1,984) | (11,727)
Impairment | 2d VIII |  |  |  |  |  |
Balance at 12/31/2020 |  | (5,772) | (789) | (204) | (383) | - | (7,148)
Increase |  | - | - | - | (440) | - | (440)
Disposals |  | - | - | 33 | - | - | 33
Exchange variation |  | 563 | 77 | - | - | - | 640
Balance at 12/31/2021 |  | (5,209) | (712) | (171) | (823) | - | (6,915)
Book value |  |  |  |  |  |  |
Balance at 12/31/2021 |  |  | 7,822 | 571 | 2,156 | 6,114 | 4,447 | 21,110
1) Includes amounts paid for acquisition of rights to provide services of payment of salaries, proceeds, retirement and pension benefits and similar benefits. 2) Amortization expenses related to the rights for acquisition of payrolls and associations, in the amount of R$ (860) (R$ (594) from 01/01 to 12/31/2020) are disclosed in the General and administrative expenses (Note 23). 3) Includes the total amount of R$ 34 related to the hyperinflationary adjustment for Argentina. 4) Other intangible assets: includes the effect of R$ 2,422 related to acquisition on 07/16/2021 of payroll management of the Government of the State of Minas Gerais. 5) Includes reclassifications of Software licenses necessary to put data processing systems into use, in the net amount of R$ 327.

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