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Securities
 3 Months Ended 12 Months Ended
Mar. 31, 2020
Dec. 31, 2019
Text Block [Abstract]    
Securities

4. Securities

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.

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  

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  

 

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  
  

 

 

     

 

 

     

 

 

     

 

 

  

 

7. Securities

 

  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.

 

  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  

 

  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  

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