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Note 8 - Exceptional Items | 12 Months Ended
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Dec. 31, 2017
Statement Line Items [Line Items] |
Disclosure of exceptional items [text block] |
| 8. | EXCEPTIONAL ITEMS
The exceptional items included in the income statement are detailed below:
|  | 2017 |  |  | 2016 |  |  | 2015 |
Result through exchange transaction of shareholdings (i) |  |  | - |  |  |  | 1,240.0 |  |  |  | - |
Restructuring |  |  | (105.5 | ) |  |  | (79.8 | ) |  |  | (63.3 | )
Administrative lawsuit |  |  | - |  |  |  | - |  |  |  | (239.2 | )
Costs arising from business combinations |  |  | (3.8 | ) |  |  | (29.8 | ) |  |  | (48.9 | )
Others |  |  | 0.6 |  |  |  | 3.9 |  |  |  | (5.8 | )
|  |  | (108.7 | ) |  |  | 1,134.3 |  |  |  | (357.2 | )
(i) It refers to result of transaction of exchange of shareholdings, as mentioned in Note 1 (b). The Company opted to exclude these items when measuring segment-based performance, as per Note 5 – Segment reporting . On December 2017, the Company recorded exceptional net finance cost of R$977 million – see Note 11 - Finance cost and income – and a exceptional income tax expense of R$2.8 billion – see Note 12 - Income tax and social contribution .

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