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Employee benefits (Tables)

12 Months Ended

Dec. 31, 2018

Employee benefits

Schedule of key actuarial economic and biometric assumptions used in the calculations of liability


		12/31/2018		12/31/2017
Discount rate - health plan		4.91% p.a		5.39% p.a
Discount rate - life insurance		4.91% p.a		5.39% p.a
Medical cost growth rate above basic inflation		3.25% p.a		3.25% p.a
Economic inflation		4.00% p.a		4.40% p.a
Biometric table of general mortality		AT-2000		AT-2000
Biometric table of mortality of disabled persons		IAPB 57		IAPB 57

Summary of sensitivity analysis of actuarial liabilities

On December 31, 2018, the sensitivity of the balance of actuarial liabilities to the changes in the main assumptions used, considering that all others remain unchanged, is as follows:


		Change		Increase in liability		Decrease in liabiliy

Discount rate		0.50%		Decrease of 5.67%		Increase of 6.25%
Medical cost growth rate		0.50%		Increase of 6.41%		Decrease of 5.86%
Mortality		1 year		Increase of 0.47%		Decrease of 2.27%

Schedule of changes in actuarial liabilities


Opening balance on December 31, 2016		339,009
Interest on actuarial liability		38,022
Actuarial gain		(4,173)
Benefits paid in the year		(21,595)
Balance at December 31, 2017		351,263
Interest on actuarial liability		35,920
Actuarial loss		69,305
Benefits paid in the year		(26,061)
Closing balance on December 31, 2018		430,427