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v3.23.1

Goodwill and Intangible assets (Details) - BRL (R$) R$ in Millions | 12 Months Ended | 24 Months Ended
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | R$ 21,110 | R$ 17,330 |  |
Acquisitions | 2,422 |  |  |
Ending balance | 23,114 | 21,110 | R$ 17,330 | R$ 21,110
Beginning balance | 23,114 | 21,110 | 17,330 | 21,110
Hyperinflationary [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Amortization other | 61 | 34 |  |
Acquisition of payrolls and associations rights [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Amortization expense | 1,202 | 860 | 594 |
Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 39,752 | 34,203 |  |
Acquisitions | 5,768 | 7,667 |  |
Rescissions / disposals | (504) | (324) |  |
Exchange variation | (1,256) | (1,331) |  |
Amortization other | 182 | (463) |  |
Ending balance | 43,942 | 39,752 | 34,203 | 39,752
Beginning balance | 43,942 | 39,752 | 34,203 | 39,752
Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (11,727) | (9,725) |  |
Rescissions / disposals | 487 | 252 |  |
Exchange variation | 329 | 196 |  |
Amortization other | (139) | 211 |  |
Ending balance | (14,393) | (11,727) | (9,725) | (11,727)
Amortization expense | (3,343) | (2,661) |  |
Beginning balance | (14,393) | (11,727) | (9,725) | (11,727)
Accumulated impairment [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (6,915) | (7,148) |  |
Exchange variation | 481 | 640 |  |
Ending balance | (6,435) | (6,915) | (7,148) | (6,915)
Incresase | (1) | (440) |  |
Beginning balance | R$ (6,435) | (6,915) | (7,148) | (6,915)
Disposals, intangible assets and goodwill |  | R$ 33 |  |
Promotion and offer of financial products and service [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Annual amortization rates | 8.00% | 8.00% |  |
Beginning balance | R$ 571 |  |  |
Ending balance | 450 | R$ 571 |  | 571
Beginning balance | 450 | 571 |  | 571
Promotion and offer of financial products and service [Member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 2,657 | 2,822 |  |
Acquisitions |  | 5 |  |
Exchange variation | (276) | (155) |  |
Amortization other | (15) | (15) |  |
Ending balance | 2,366 | 2,657 | 2,822 | 2,657
Beginning balance | 2,366 | 2,657 | 2,822 | 2,657
Promotion and offer of financial products and service [Member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (1,374) | (1,347) |  |
Exchange variation | 116 | 68 |  |
Amortization other | 16 | 14 |  |
Ending balance | (1,357) | (1,374) | (1,347) | (1,374)
Amortization expense | (115) | (109) |  |
Beginning balance | (1,357) | (1,374) | (1,347) | (1,374)
Promotion and offer of financial products and service [Member] | Accumulated impairment [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (712) | (789) |  |
Exchange variation | 153 | 77 |  |
Ending balance | (559) | (712) | (789) | (712)
Beginning balance | R$ (559) | R$ (712) | (789) | (712)
Software acquisition [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Annual amortization rates | 20.00% | 20.00% |  |
Beginning balance | R$ 2,156 |  |  |
Ending balance | 1,515 | R$ 2,156 |  | 2,156
Beginning balance | 1,515 | 2,156 |  | 2,156
Software acquisition [Member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 6,476 | 6,484 |  |
Acquisitions | 519 | 738 |  |
Rescissions / disposals | (23) | (65) |  |
Exchange variation | (339) | (238) |  |
Amortization other | (1,210) | (443) |  |
Ending balance | 5,423 | 6,476 | 6,484 | 6,476
Beginning balance | 5,423 | 6,476 | 6,484 | 6,476
Software acquisition [Member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (4,149) | (3,680) |  |
Rescissions / disposals | 7 | 28 |  |
Exchange variation | 188 | 125 |  |
Amortization other | 734 | 197 |  |
Ending balance | (3,737) | (4,149) | (3,680) | (4,149)
Amortization expense | (517) | (819) |  |
Beginning balance | (3,737) | (4,149) | (3,680) | (4,149)
Software acquisition [Member] | Accumulated impairment [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (171) | (204) |  |
Ending balance | (171) | (171) | (204) | (171)
Beginning balance | R$ (171) | (171) | (204) | (171)
Disposals, intangible assets and goodwill |  | R$ 33 |  |
Intangible assets under development [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Annual amortization rates | 20.00% | 20.00% |  |
Beginning balance | R$ 6,114 |  |  |
Ending balance | 9,131 | R$ 6,114 |  | 6,114
Beginning balance | 9,131 | 6,114 |  | 6,114
Intangible assets under development [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 11,157 | 7,664 |  |
Acquisitions | 4,208 | 3,511 |  |
Rescissions / disposals | (1) | (13) |  |
Amortization other | 724 | (5) |  |
Ending balance | 16,088 | 11,157 | 7,664 | 11,157
Beginning balance | 16,088 | 11,157 | 7,664 | 11,157
Intangible assets under development [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (4,220) | (3,288) |  |
Rescissions / disposals |  | 10 |  |
Exchange variation | (3) |  |  |
Amortization other | (399) |  |  |
Ending balance | (6,133) | (4,220) | (3,288) | (4,220)
Amortization expense | (1,511) | (942) |  |
Beginning balance | (6,133) | (4,220) | (3,288) | (4,220)
Intangible assets under development [member] | Accumulated impairment [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (823) | (383) |  |
Ending balance | (824) | (823) | (383) | (823)
Incresase | (1) | (440) |  |
Beginning balance | (824) | (823) | (383) | (823)
Other intangible assets [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 4,447 |  |  |
Ending balance | 4,468 | 4,447 |  | 4,447
Beginning balance | 4,468 | 4,447 |  | 4,447
Other intangible assets [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 6,431 | 3,274 |  |
Acquisitions | 1,041 |  |  | 3,413
Rescissions / disposals | (480) | (236) |  |
Exchange variation | (41) | (20) |  |
Amortization other | 683 |  |  |
Ending balance | 7,634 | 6,431 | 3,274 | 6,431
Beginning balance | 7,634 | 6,431 | 3,274 | 6,431
Other intangible assets [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (1,984) | (1,410) |  |
Rescissions / disposals | 480 | 214 |  |
Exchange variation | 28 | 3 |  |
Amortization other | (490) |  |  |
Ending balance | (3,166) | (1,984) | (1,410) | (1,984)
Amortization expense | (1,200) | (791) |  |
Beginning balance | R$ (3,166) | R$ (1,984) | (1,410) | (1,984)
Other intangible assets [member] | Bottom of range [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Annual amortization rates | 10.00% | 10.00% |  |
Other intangible assets [member] | Top of range [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Annual amortization rates | 20.00% | 20.00% |  |
Goodwill and intangible assets from acquisition [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | R$ 7,822 |  |  |
Ending balance | 7,550 | R$ 7,822 |  | 7,822
Beginning balance | 7,550 | 7,822 |  | 7,822
Goodwill and intangible assets from acquisition [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 13,031 | 13,959 |  |
Exchange variation | (600) | (918) |  |
Ending balance | 12,431 | 13,031 | 13,959 | 13,031
Beginning balance | 12,431 | 13,031 | 13,959 | 13,031
Goodwill and intangible assets from acquisition [member] | Accumulated impairment [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (5,209) | (5,772) |  |
Exchange variation | 328 | 563 |  |
Ending balance | (4,881) | (5,209) | (5,772) | (5,209)
Beginning balance | R$ (4,881) | (5,209) | R$ (5,772) | (5,209)
Software licenses [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Other intangible assets |  | R$ 327 |  | R$ 327

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- Definition The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_vi&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_iv&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
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