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Income tax and social contribution (Details 3) - BRL (R$)
R$ in Thousands
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Amount recorded      
Deferred income tax and social contribution      
Provisions of impairment of loans and advances R$ 12,264,028 R$ 12,948,736  
Provision for contingencies 1,782,500 2,498,218  
Adjustment to market value of securities 1,724,016 282,741  
Other 4,773,082 3,135,635  
Total tax assets on temporary differences [1] 20,543,626 18,865,330  
Income tax and social contribution losses in Brazil and abroad [1] 170,239 572,783  
Adjustment to market value of available for sale [1] 576,732 393,369  
Total deferred tax assets [2] 21,290,597 19,831,482  
Deferred tax liabilities [2] 3,557,618 1,920,479  
Net deferred taxes [2] 17,732,979 17,911,003  
Realized / Decrease      
Deferred income tax and social contribution      
Provisions of impairment of loans and advances 8,771,818 [3] 16,493,156  
Provision for contingencies 1,907,251 [3] 2,077,267  
Adjustment to market value of securities 3,268,623 [3] 1,994,699  
Other 3,644,973 [3] 2,406,216  
Total tax assets on temporary differences [1] 17,592,665 [3] 22,971,338  
Income tax and social contribution losses in Brazil and abroad [1] 762,096 [3] 1,526,558  
Adjustment to market value of available for sale [1] 1,069,900 [3] 2,636,805  
Social contribution - MP 2,158-35 (change in tax law)   113,783  
Total deferred tax assets [2] 19,424,661 [3] 27,248,484  
Deferred tax liabilities [2] 817,831 [3] 1,550,630  
Net deferred taxes [2] 18,606,830 [3] 25,697,854  
Balance on      
Deferred income tax and social contribution      
Provisions of impairment of loans and advances 26,503,863 23,011,653 R$ 22,617,097
Provision for contingencies 7,226,483 7,351,234 5,720,598
Adjustment to market value of securities 3,943,875 5,488,482 7,090,939
Other 5,809,566 4,681,457 3,511,581
Total tax assets on temporary differences [1] 43,483,787 40,532,826 38,940,215
Income tax and social contribution losses in Brazil and abroad [1] 5,003,872 5,595,729 5,761,626
Adjustment to market value of available for sale [1]   493,168 2,704,484
Social contribution - MP 2,158-35 (change in tax law)     113,783
Total deferred tax assets [2] 48,487,659 46,621,723 47,520,108
Deferred tax liabilities [2] 6,007,595 3,267,808 2,894,367
Net deferred taxes [2] R$ 42,480,064 43,353,915 R$ 44,625,741
Balance originating from an acquired institution      
Deferred income tax and social contribution      
Provisions of impairment of loans and advances [4]   3,938,976  
Provision for contingencies [4]   1,209,685  
Adjustment to market value of securities [4]   109,501  
Other [4]   440,457  
Total tax assets on temporary differences [1],[4]   5,698,619  
Income tax and social contribution losses in Brazil and abroad [1],[4]   787,878  
Adjustment to market value of available for sale [1],[4]   32,120  
Total deferred tax assets [2],[4]   6,518,617  
Deferred tax liabilities [2],[4]   3,592  
Net deferred taxes [2],[4]   R$ 6,515,025  
[1] Deferred tax assets of financial and similar companies and insurance industry were established considering the increase of the social contribution rate, determined by Law 11.727/08 and Law 13.169/15 (Note 2 x); and
[2] Deferred income and social contribution tax assets and liabilities are offset in the balance sheet by taxable entity, and were R$ 4,755,748 thousand in 2017 and R$ 1,504,860 thousand in 2016;
[3] Includes a write-off of tax credits, in the amount of R$ 150,040 thousand.
[4] HSBC Brasil (Note 2a);