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v3.20.2

Securities (Tables) | 3 Months Ended | 12 Months Ended
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Mar. 31, 2020 | Dec. 31, 2019
Text Block [Abstract] |  |
Summary of securities classified at fair value through profit and loss and at fair value through other comprehensive income | a) Securities classified at fair value through profit and loss and at fair value through other comprehensive income
|  | March 31, 2020 |  |  | December 31, 2019 |
|  | Gross carrying amount |  |  | Fair value |  |  | Gross carrying amount |  |  | Fair Value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At fair value through profit and loss |  |  | 24,911,824 |  |  |  | 25,091,723 |  |  |  | 22,332,936 |  |  |  | 22,443,392 |
Agribusiness receivables certificates |  |  | 532,281 |  |  |  | 515,994 |  |  |  | 598,085 |  |  |  | 589,525 |
Bank deposit certificates (i) |  |  | 270,022 |  |  |  | 272,972 |  |  |  | 244,071 |  |  |  | 246,827 |
Brazilian government bonds |  |  | 15,461,665 |  |  |  | 15,669,359 |  |  |  | 15,404,300 |  |  |  | 15,494,046 |
Certificate of real estate receivable |  |  | 211,458 |  |  |  | 205,546 |  |  |  | 75,922 |  |  |  | 75,123 |
Debentures |  |  | 1,017,997 |  |  |  | 973,503 |  |  |  | 885,344 |  |  |  | 885,068 |
Financial credit bills |  |  | 83,762 |  |  |  | 82,765 |  |  |  | 98,068 |  |  |  | 106,759 |
Investment funds |  |  | 4,525,734 |  |  |  | 4,525,734 |  |  |  | 3,047,198 |  |  |  | 3,047,198 |
USA government bonds |  |  | 1,856,714 |  |  |  | 1,857,216 |  |  |  | — |  |  |  | — |
Real estate credit bill |  |  | 1,367 |  |  |  | 1,392 |  |  |  | 1,282 |  |  |  | 1,300 |
Stocks issued by public-held company |  |  | 312,547 |  |  |  | 312,547 |  |  |  | 1,562,965 |  |  |  | 1,562,965 |
Structured transaction certificate |  |  | 305,188 |  |  |  | 332,039 |  |  |  | 237,112 |  |  |  | 256,381 |
Others (ii) |  |  | 333,089 |  |  |  | 342,656 |  |  |  | 178,589 |  |  |  | 178,200 |
At fair value through other comprehensive income |  |  | 4,836,127 |  |  |  | 4,896,387 |  |  |  | 2,608,325 |  |  |  | 2,616,118 |
National treasury bill |  |  | 4,836,127 |  |  |  | 4,896,387 |  |  |  | 2,608,325 |  |  |  | 2,616,118 |
(i) | Bank deposit certificates include R$ 152,200 (December 31, 2019—R$ 123,817) is being presented as cash equivalents in the statements of cash flows.
(ii) | Mainly related to bonds issued and traded overseas.
| a) | Securities classified at fair value through profit and loss and at fair value through other comprehensive income are presented in the following table:
|  | 2019 |  |  | 2018 |
|  | Gross carrying amount |  |  | Fair value |  |  | Gross carrying amount |  |  | Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At fair value through profit or loss |  |  | 22,332,936 |  |  |  | 22,443,392 |  |  |  | 6,262,735 |  |  |  | 6,290,971 |
Agribusiness receivables certificates |  |  | 598,085 |  |  |  | 589,525 |  |  |  | 85,668 |  |  |  | 85,874 |
Bank deposit certificates (i) |  |  | 244,071 |  |  |  | 246,827 |  |  |  | 172,451 |  |  |  | 171,725 |
Brazilian government bonds |  |  | 15,404,300 |  |  |  | 15,494,046 |  |  |  | 3,826,902 |  |  |  | 3,853,534 |
Certificate of real estate receivable |  |  | 75,922 |  |  |  | 75,123 |  |  |  | 208,442 |  |  |  | 207,167 |
Debentures |  |  | 885,344 |  |  |  | 885,068 |  |  |  | 325,459 |  |  |  | 326,403 |
Financial credit bills |  |  | 98,068 |  |  |  | 106,759 |  |  |  | 45,040 |  |  |  | 44,663 |
Investment funds |  |  | 3,047,198 |  |  |  | 3,047,198 |  |  |  | 279,013 |  |  |  | 279,013 |
Others (ii) |  |  | 178,589 |  |  |  | 178,200 |  |  |  | 167,714 |  |  |  | 167,716 |
Real estate credit bill |  |  | 1,282 |  |  |  | 1,300 |  |  |  | 3,697 |  |  |  | 4,883 |
Structured transaction certificate |  |  | 237,112 |  |  |  | 256,381 |  |  |  | 21,275 |  |  |  | 22,949 |
Stocks issued by public-held company |  |  | 1,562,965 |  |  |  | 1,562,965 |  |  |  | 1,127,074 |  |  |  | 1,127,044 |
At fair value through other comprehensive income |  |  | 2,608,325 |  |  |  | 2,616,118 |  |  |  | 688,731 |  |  |  | 695,778 |
National treasury bill |  |  | 2,608,325 |  |  |  | 2,616,118 |  |  |  | 688,731 |  |  |  | 695,778 |
(i) | Bank deposit certificates include R$ 123,817 (2018 – R$ 69,647) is being presented as cash equivalents in the statements of cash flows.
(ii) | Mainly related to bonds issued and traded overseas.
Summary of securities evaluated at amortized cost | b) Securities evaluated at amortized cost
|  | March 31, 2020 |  |  | December 31, 2019 |
|  | Gross carrying amount |  |  | Book Value |  |  | Gross carrying amount |  |  | Book Value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At amortized cost |  |  | 1,267,826 |  |  |  | 1,267,826 |  |  |  | 2,266,971 |  |  |  | 2,266,971 |
Bonds |  |  | 1,267,826 |  |  |  | 1,267,826 |  |  |  | 2,266,971 |  |  |  | 2,266,971 |
| b) | Securities evaluated at amortized cost are presented in the following table:
|  | 2019 |  |  | 2018 |
|  | Gross carrying amount |  |  | Book value |  |  | Gross carrying amount |  |  | Book value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bonds |  |  | 2,266,971 |  |  |  | 2,266,971 |  |  |  | 155,292 |  |  |  | 155,292 |
Summary of securities on the financial liabilities classified at fair value through profit or loss | c) Securities on the financial liabilities classified at fair value through profit or loss
|  | March 31, 2020 |  |  | December 31, 2019 |
|  | Gross carrying amount |  |  | Book value |  |  | Gross carrying amount |  |  | Book Value |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Securities loaned |  |  | 721,131 |  |  |  | 721,131 |  |  |  | 2,021,707 |  |  |  | 2,021,707 |
| c) | Securities on the financial liabilities classified at fair value through profit or loss are presented in the following table:
|  | 2019 |  |  | 2018 |
|  | Gross carrying amount |  |  | Book value |  |  | Gross carrying amount |  |  | Book value |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Securities loaned |  |  | 2,021,707 |  |  |  | 2,021,707 |  |  |  | 1,259,579 |  |  |  | 1,259,579 |
Summary of securities classified by maturity | d) Securities classified by maturity
|  | Assets |  |  | Liabilities |
|  | March 31, 2020 |  |  | December 31, 2019 |  |  | March 31, 2020 |  |  | December 31, 2019 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At fair value through P&L and at OCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 8,417,190 |  |  |  | 9,804,819 |  |  |  | 721,131 |  |  |  | 2,021,707 |
Non-stated maturity |  |  | 5,405,233 |  |  |  | 4,999,333 |  |  |  | 721,131 |  |  |  | 2,021,707 |
Up to 3 months |  |  | 1,814,839 |  |  |  | 257,544 |  |  |  | — |  |  |  | — |
From 3 to 12 months |  |  | 1,197,118 |  |  |  | 4,547,942 |  |  |  | — |  |  |  | — |
Non-current |  |  | 21,570,920 |  |  |  | 15,254,691 |  |  |  | — |  |  |  | — |
After one year |  |  | 21,570,920 |  |  |  | 15,254,691 |  |  |  | — |  |  |  | — |
Evaluated at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 1,267,826 |  |  |  | 2,266,971 |  |  |  | — |  |  |  | — |
Up to 3 months |  |  | 423,837 |  |  |  | 807,218 |  |  |  | — |  |  |  | — |
From 3 to 12 months |  |  | 843,989 |  |  |  | 1,459,753 |  |  |  | — |  |  |  | — |
Total |  |  | 31,255,936 |  |  |  | 27,326,481 |  |  |  | 721,131 |  |  |  | 2,021,707 |
| Below is presented the securities classified by maturity:
|  | Assets |  |  | Liabilities |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At fair value through PL and at OCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 9,804,819 |  |  |  | 1,875,374 |  |  |  | 2,021,707 |  |  |  | 1,192,877 |
Non-stated maturity |  |  | 4,999,333 |  |  |  | 1,425,401 |  |  |  | 2,021,707 |  |  |  | — |
Up to 3 months |  |  | 257,544 |  |  |  | 192,208 |  |  |  | — |  |  |  | 1,184,972 |
From 3 to 12 months |  |  | 4,547,942 |  |  |  | 257,765 |  |  |  | — |  |  |  | 7,905 |
Non-current |  |  | 15,254,691 |  |  |  | 5,111,375 |  |  |  | — |  |  |  | 66,702 |
After one year |  |  | 15,254,691 |  |  |  | 5,111,375 |  |  |  | — |  |  |  | 66,702 |
Evaluated at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 2,266,971 |  |  |  | 155,292 |  |  |  | — |  |  |  | — |
Non-staded maturity |  |  | 807,218 |  |  |  | — |  |  |  | — |  |  |  | — |
From 3 to 12 months |  |  | 1,459,753 |  |  |  | 155,292 |  |  |  | — |  |  |  | — |
Total |  |  | 27,326,481 |  |  |  | 7,142,041 |  |  |  | 2,021,707 |  |  |  | 1,259,579 |

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- Definition The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Disclosure of maturity analysis of financial assets and liabilities. + References No definition available. + Details
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