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Note 26 - Provisions | 12 Months Ended
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Dec. 31, 2017
Statement Line Items [Line Items] |
Disclosure of provisions [text block] |
26. | PROVISIONS
(a) Provision changes
|  | Balance as of December 31, 2016 |  |  | Effect of changes in foreign exchange rates |  |  | Additions |  |  | Provisions used and reversed |  |  | Balance as of December 31, 2017 |
Restructuring |  |  | 7.4 |  |  |  | 0.7 |  |  |  | - |  |  |  | - |  |  |  | 8.1 |
Provision for disputes and litigations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Taxes on sales |  |  | 247.2 |  |  |  | 0.2 |  |  |  | 113.9 |  |  |  | (135.0 | ) |  |  | 226.3 |
Income tax |  |  | 323.4 |  |  |  | 3.0 |  |  |  | 167.4 |  |  |  | (336.8 | ) |  |  | 157.0 |
Labor |  |  | 165.8 |  |  |  | (1.4 | ) |  |  | 142.0 |  |  |  | (176.9 | ) |  |  | 129.5 |
Civil |  |  | 43.9 |  |  |  | (0.1 | ) |  |  | 65.4 |  |  |  | (74.0 | ) |  |  | 35.2 |
Others |  |  | 146.3 |  |  |  | (5.9 | ) |  |  | 69.8 |  |  |  | (84.7 | ) |  |  | 125.5 |
Total of provision for disputes and litigations |  |  | 926.6 |  |  |  | (4.2 | ) |  |  | 558.5 |  |  |  | (807.4 | ) |  |  | 673.5 |
Total provisions |  |  | 934.0 |  |  |  | (3.5 | ) |  |  | 558.5 |  |  |  | (807.4 | ) |  |  | 681.6 |
| (b) | Disbursement expectative
|  | Balance as of December 31, 2017 |  |  | 1 year or less |  |  | 1-2 years |  |  | 2-5 years |  |  | Over 5 years |
Restructuring |  |  | 8.1 |  |  |  | 7.3 |  |  |  | - |  |  |  | 0.8 |  |  |  | - |
Provision for disputes and litigations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Taxes on sales |  |  | 226.3 |  |  |  | 25.7 |  |  |  | 179.9 |  |  |  | 5.0 |  |  |  | 15.7 |
Income tax |  |  | 157.0 |  |  |  | 33.6 |  |  |  | 100.7 |  |  |  | 22.7 |  |  |  | - |
Labor |  |  | 129.5 |  |  |  | 77.3 |  |  |  | 25.3 |  |  |  | 17.6 |  |  |  | 9.3 |
Civil |  |  | 35.2 |  |  |  | 17.1 |  |  |  | 15.4 |  |  |  | 1.6 |  |  |  | 1.1 |
Others |  |  | 125.5 |  |  |  | 8.0 |  |  |  | 30.3 |  |  |  | 83.8 |  |  |  | 3.4 |
Total of provision for disputes and litigations |  |  | 673.5 |  |  |  | 161.7 |  |  |  | 351.6 |  |  |  | 130.7 |  |  |  | 29.5 |
Total provisions |  |  | 681.6 |  |  |  | 169.0 |  |  |  | 351.6 |  |  |  | 131.5 |  |  |  | 29.5 |
The expected settlement of provisions was based on management’s best estimate at the balance sheet date. Main lawsuits with probable likelihood of loss: (a) Income and Sales taxes In Brazil, the Company and its subsidiaries are involved in several administrative and judicial proceedings related to Income tax, ICMS, IPI, PIS and COFINS taxes. Such proceedings include, among others, tax offsets, credits and judicial injunctions exempting tax payment. (b) Labor The Company and its subsidiaries are involved in labor proceedings with former employees or former employees of service providers. The main issues involve overtime and related effects and respective charges. (c) Civil The Company is involved in civil lawsuits considered with probable likelihood of loss. The most relevant portion of these lawsuits refers to former distributors, mainly in Brazil, which are mostly claiming damages resulting from the termination of their contracts. The processes with possible probabilities are disclosed in Note 30 - Contingent liability .

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