XML 186 R147.htm IDEA: XBRL DOCUMENT v3.8.0.1
Income tax and social contribution (Details 1) - BRL (R$)
R$ in Thousands
 12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Calculation Of Income Tax And Social Contribution Charges [Abstract]      
Income before income tax and social contribution R$ 23,743,559 R$ 31,905,456 R$ 9,603,583
Total burden of income tax and social contribution at the current rates [1] (10,684,602) (14,357,455) (4,321,612)
Effect of additions and exclusions in the tax calculation:      
Earnings (losses) of associates and joint ventures 773,285 764,876 687,623
Interest on shareholders' equity (paid and payable) 3,241,955 3,139,102 2,305,695
Net tax credit of deferred liabilities [2]     2,341,220
Other amounts [3] 240,406 (3,459,253) 7,621,396
Income tax and social contribution R$ (6,428,956) R$ (13,912,730) R$ 8,634,322
Effective rate 27.10% 43.60% (89.90%)
[1] Current rates: (i) 25% for income tax; (ii) of 15% for the social contribution to financial and equated companies, and of the insurance industry, and of 20%, from September 2015 to December 2018, in accordance with Law no 13,169/15; and (iii) of 9% for the other companies (Note 2w);
[2] In 2015, refers to, constitution of deferred tax assets, net of deferred liabilities, related to the increase in the social contribution tax rate, according to Law no 13,169/15; and
[3] Basically, includes, (i) the exchange rate variation of assets and liabilities, derived from investments abroad; (ii) the equalization of the effective rate of social contribution in relation to the rate of 45% shown; and (iii) the deduction incentives.