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v3.8.0.1

Post-Retirement Obligation (Tables) | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Disclosure Of Consolidated Actuarial Information | The actuarial information is as follows:
2017 |  | Pension plans and retirement supplement plans |  |  | Health Plan |  |  | Dental Plan |  |  | Life insurance |  |  | Total |
Present value of funded obligations |  |  | 10,545 |  |  |  | 1,809 |  |  |  | 39 |  |  |  | 270 |  |  |  | 12,663 |
Fair value of plan assets |  |  | (8,546 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (8,546 | )
Initial net liabilities |  |  | 1,999 |  |  |  | 1,809 |  |  |  | 39 |  |  |  | 270 |  |  |  | 4,117 |
Adjustment to asset ceiling |  |  | 69 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 69 |
Net liabilities in the statement of financial position |  |  | 2,068 |  |  |  | 1,809 |  |  |  | 39 |  |  |  | 270 |  |  |  | 4,186 |
2016 |  | Pension plans and retirement supplement plans |  |  | Health Plan |  |  | Dental Plan |  |  | Life insurance |  |  | Total |
Present value of funded obligations |  |  | 9,743 |  |  |  | 1,711 |  |  |  | 38 |  |  |  | 814 |  |  |  | 12,306 |
Fair value of plan assets |  |  | (8,128 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (8,128 | )
Initial net liabilities |  |  | 1,615 |  |  |  | 1,711 |  |  |  | 38 |  |  |  | 814 |  |  |  | 4,178 |
Adjustment to asset ceiling |  |  | 64 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 64 |
Net liabilities in the statement of financial position |  |  | 1,679 |  |  |  | 1,711 |  |  |  | 38 |  |  |  | 814 |  |  |  | 4,242 |
Disclosure of Changes In Present Value of Defined Benefit Obligation | The changes in the present value of the defined benefit obligation are as follows:
|  | Pension plans and retirement supplement plans |  |  | Health Plan |  |  | Dental Plan |  |  | Life insurance |  |  | Total |
Defined-benefit obligation on December 31, 2014 |  |  | 8,124 |  |  |  | 1,120 |  |  |  | 32 |  |  |  | 680 |  |  |  | 9,956 |
Cost of current service |  |  | 6 |  |  |  | 7 |  |  |  | 1 |  |  |  | 3 |  |  |  | 17 |
Interest on the actuarial obligation |  |  | 934 |  |  |  | 135 |  |  |  | 3 |  |  |  | 81 |  |  |  | 1,153 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  |  | 8 |  |  |  | 43 |  |  |  | 1 |  |  |  | (71 | ) |  |  | (19 | )
Due to changes in financial assumptions |  |  | (822 | ) |  |  | 128 |  |  |  | (1 | ) |  |  | (122 | ) |  |  | (817 | )
Due to adjustments based on experience |  |  | 533 |  |  |  | (33 | ) |  |  | (4 | ) |  |  | 69 |  |  |  | 565 |
|  |  | (281 | ) |  |  | 138 |  |  |  | (4 | ) |  |  | (124 | ) |  |  | (271 | )
Plan amendment—Past service |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (74 | ) |  |  | (74 | )
Benefits paid |  |  | (734 | ) |  |  | (77 | ) |  |  | (2 | ) |  |  | (12 | ) |  |  | (825 | )
Defined-benefit obligation on December 31, 2015 |  |  | 8,049 |  |  |  | 1,323 |  |  |  | 30 |  |  |  | 554 |  |  |  | 9,956 |
Cost of current service |  |  | 5 |  |  |  | 9 |  |  |  | — |  |  |  | 3 |  |  |  | 17 |
Interest on the actuarial obligation |  |  | 1,013 |  |  |  | 174 |  |  |  | 4 |  |  |  | 72 |  |  |  | 1,263 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1 | )
Due to changes in financial assumptions |  |  | 1,253 |  |  |  | 391 |  |  |  | 9 |  |  |  | 175 |  |  |  | 1,828 |
Due to adjustments based on experience |  |  | 231 |  |  |  | (87 | ) |  |  | (3 | ) |  |  | 21 |  |  |  | 162 |
|  |  | 1,483 |  |  |  | 304 |  |  |  | 6 |  |  |  | 196 |  |  |  | 1,989 |
Benefits paid |  |  | (807 | ) |  |  | (99 | ) |  |  | (2 | ) |  |  | (11 | ) |  |  | (919 | )
Defined-benefit obligation on December 31, 2016 |  |  | 9,743 |  |  |  | 1,711 |  |  |  | 38 |  |  |  | 814 |  |  |  | 12,306 |
Cost of current service |  |  | 5 |  |  |  | 11 |  |  |  | — |  |  |  | 3 |  |  |  | 19 |
Interest on the actuarial obligation |  |  | 980 |  |  |  | 178 |  |  |  | 3 |  |  |  | 85 |  |  |  | 1,246 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  |  | 191 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 191 |
Due to changes in financial assumptions |  |  | 414 |  |  |  | 66 |  |  |  | 2 |  |  |  | 55 |  |  |  | 537 |
Due to adjustments based on experience |  |  | 53 |  |  |  | (44 | ) |  |  | (2 | ) |  |  | (60 | ) |  |  | (53 | )
|  |  | 658 |  |  |  | 22 |  |  |  | — |  |  |  | (5 | ) |  |  | 675 |
Plan amendment – Past service |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (619 | ) |  |  | (619 | )
Benefits paid |  |  | (841 | ) |  |  | (113 | ) |  |  | (2 | ) |  |  | (8 | ) |  |  | (964 | )
Defined-benefit obligation on December 31, 2017 |  |  | 10,545 |  |  |  | 1,809 |  |  |  | 39 |  |  |  | 270 |  |  |  | 12,663 |
Disclosure of Changes in the Fair Value of Plan Assets | Changes in the fair values of the plan assets were as follows:
|  | Pension plans and retirement supplement plans
Fair value at December 31, 2014 |  |  |  | 8,051 |
Real return on the investments |  |  |  | (730 | )
Contributions from the Employer |  |  |  | 116 |
Benefits paid |  |  |  | (734 | )
Fair value of the plan assets at December 31, 2015 |  |  |  | 6,703 |
Real return on the investments |  |  |  | 2,105 |
Contributions from the employer |  |  |  | 127 |
Benefits paid |  |  |  | (807 | )
Fair value of the plan assets at December 31, 2016 |  |  |  | 8,128 |
Real return on the investments |  |  |  | 1,100 |
Contributions from the employer |  |  |  | 159 |
Benefits paid |  |  |  | (841 | )
Fair value of the plan assets at December 31, 2017 |  |  |  | 8,546 |
Disclosure of Defined Benefit Plans Expense Recognised in Income Statement | The amounts recognized in the 2017, 2016 and 2015 Statement of income are as follows:
2017 |  | Pension plans and retirement supplement plans |  | Health Plan |  | Dental Plan |  | Life insurance |  | Total
Cost of current service |  |  |  | 5 |  |  |  |  | 11 |  |  |  |  | — |  |  |  |  | 3 |  |  |  |  | 19 |
Interest on the actuarial obligation |  |  |  | 980 |  |  |  |  | 178 |  |  |  |  | 3 |  |  |  |  | 85 |  |  |  |  | 1,246 |
Expected return on the assets of the Plan |  |  |  | (810 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (810 | )
Past service cost |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (619 | ) |  |  |  | (619 | )
Expense (recovery of expense) in 2017 according to actuarial calculation |  |  |  | 175 |  |  |  |  | 189 |  |  |  |  | 3 |  |  |  |  | (531 | ) |  |  |  | (164 | )
2016 |  | Pension plans and retirement supplement plans |  | Health Plan |  | Dental Plan |  | Life insurance |  | Total
Cost of current service |  |  |  | 5 |  |  |  |  | 9 |  |  |  |  | — |  |  |  |  | 3 |  |  |  |  | 17 |
Interest on the actuarial obligation |  |  |  | 1,014 |  |  |  |  | 173 |  |  |  |  | 4 |  |  |  |  | 72 |  |  |  |  | 1,263 |
Expected return on the assets of the Plan |  |  |  | (833 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (833 | )
Total expense in 2016 according to actuarial calculation |  |  |  | 186 |  |  |  |  | 182 |  |  |  |  | 4 |  |  |  |  | 75 |  |  |  |  | 447 |
2015 |  | Pension plans and retirement supplement plans |  | Health Plan |  | Dental Plan |  | Life insurance |  | Total
Cost of current service |  |  |  | 6 |  |  |  |  | 7 |  |  |  |  | 1 |  |  |  |  | 3 |  |  |  |  | 17 |
Interest on the actuarial obligation |  |  |  | 934 |  |  |  |  | 135 |  |  |  |  | 3 |  |  |  |  | 81 |  |  |  |  | 1,153 |
Expected return on the assets of the Plan |  |  |  | (933 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (933 | )
Past service cost |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (74 | ) |  |  |  | (74 | )
Expense as per actuarial opinion |  |  |  | 7 |  |  |  |  | 142 |  |  |  |  | 4 |  |  |  |  | 10 |  |  |  |  | 163 |
Adjustment relating to debt to Forluz |  |  |  | 122 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 122 |
Expense in 2015 |  |  |  | 129 |  |  |  |  | 142 |  |  |  |  | 4 |  |  |  |  | 10 |  |  |  |  | 285 |
Summary of Changes in Net Liabilities | Changes in net liabilities were as follows:
|  | Pension plans and retirement supplement plans |  | Health Plan |  | Dental Plan |  | Life insurance |  | Total
Net liabilities on December 31, 2014 |  |  |  | 798 |  |  |  |  | 1,120 |  |  |  |  | 33 |  |  |  |  | 680 |  |  |  |  | 2,631 |
Expense Recognized in Statement of income |  |  |  | 129 |  |  |  |  | 142 |  |  |  |  | 4 |  |  |  |  | 84 |  |  |  |  | 359 |
Contributions paid |  |  |  | (116 | ) |  |  |  | (77 | ) |  |  |  | (3 | ) |  |  |  | (12 | ) |  |  |  | (208 | )
Plan amendment—Past service |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (74 | ) |  |  |  | (74 | )
Actuarial losses (gains) |  |  |  | 535 |  |  |  |  | 138 |  |  |  |  | (4 | ) |  |  |  | (124 | ) |  |  |  | 545 |
Net liabilities on December 31, 2015 |  |  |  | 1,346 |  |  |  |  | 1,323 |  |  |  |  | 30 |  |  |  |  | 554 |  |  |  |  | 3,253 |
Expense recognized in Statement of income |  |  |  | 187 |  |  |  |  | 182 |  |  |  |  | 4 |  |  |  |  | 75 |  |  |  |  | 448 |
Contributions paid |  |  |  | (128 | ) |  |  |  | (99 | ) |  |  |  | (2 | ) |  |  |  | (11 | ) |  |  |  | (240 | )
Actuarial losses (gains) ( * ) |  |  |  | 274 |  |  |  |  | 305 |  |  |  |  | 6 |  |  |  |  | 196 |  |  |  |  | 781 |
Net liabilities on December 31, 2016 |  |  |  | 1,679 |  |  |  |  | 1,711 |  |  |  |  | 38 |  |  |  |  | 814 |  |  |  |  | 4,242 |
Expense recognized in Statement of income |  |  |  | 175 |  |  |  |  | 189 |  |  |  |  | 3 |  |  |  |  | 88 |  |  |  |  | 455 |
Contributions paid |  |  |  | (160 | ) |  |  |  | (113 | ) |  |  |  | (2 | ) |  |  |  | (7 | ) |  |  |  | (282 | )
Plan amendment – Past service |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (619 | ) |  |  |  | (619 | )
Actuarial losses (gains) ( * ) |  |  |  | 374 |  |  |  |  | 22 |  |  |  |  | (1 | ) |  |  |  | (5 | ) |  |  |  | 390 |
Net liabilities on December 31, 2017 |  |  |  | 2,068 |  |  |  |  | 1,809 |  |  |  |  | 38 |  |  |  |  | 271 |  |  |  |  | 4,186 |
|  |  |  |  |  |  |  | 2017 |  | 2016
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 232 |  |  |  |  | 199 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,954 |  |  |  |  | 4,043 |
(*) | Recognized directly in Comprehensive income.
Summary of Independent Actuaries Estimate for the Expense Amount | The independent actuary’s estimation for the expense to be recognized for 2018 is as follows:
|  | Pension plans and retirement supplement plans |  | Health Plan |  | Dental Plan |  | Life insurance |  | Total
Cost of current service |  |  |  | 3 |  |  |  |  | 10 |  |  |  |  | — |  |  |  |  | 2 |  |  |  |  | 15 |
Interest on the actuarial obligation |  |  |  | 959 |  |  |  |  | 173 |  |  |  |  | 4 |  |  |  |  | 25 |  |  |  |  | 1,161 |
Expected return on the assets of the Plan |  |  |  | (771 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (771 | )
Total expense in 2018 as per actuarial opinion |  |  |  | 191 |  |  |  |  | 183 |  |  |  |  | 4 |  |  |  |  | 27 |  |  |  |  | 405 |
Summary of Expectation for Payment of Benefits | The expectation for payment of benefits for 2018 is as follows:
|  | Pension plans and retirement supplement plans – Forluz |  | Health Plan |  | Dental Plan |  | Life insurance |  | Total
Estimate of payment of benefits |  |  |  | 875 |  |  |  |  | 117 |  |  |  |  | 3 |  |  |  |  | 8 |  |  |  |  | 1,003 |
Summary of Average Periods of the Obligations Under the Benefit Plans | The average maturity periods of the obligations of the benefit plans, in years, are as follows:
Pension plans and retirement supplement plans |  | Health Plan |  | Dental Plan |  | Life insurance
Plan A |  | Plan B |  |  |
9.28 |  |  |  | 11.55 |  |  |  |  | 13.68 |  |  |  |  | 13.68 |  |  |  |  | 11.55 |
Summary of Principal Categories Percentage of Plan Assets | The main categories of assets of the plan, as a percentage of the total of the plan’s assets, are as follows:
|  | 2017 |  |  | 2016 |
Shares in Brazilian companies |  |  | 6.63 | % |  |  | 3.84 | %
Fixed income securities |  |  | 74.12 | % |  |  | 74.96 | %
Real estate property |  |  | 8.05 | % |  |  | 8.14 | %
Others |  |  | 11.20 | % |  |  | 13.06 | %
Total |  |  | 100.00 | % |  |  | 100.00 | %
Summary of Fair Value of Pension Plan Assets Issued by Sponsors and Subsidiaries | The following assets of the pension plan, valued at fair value, are related to the Company:
|  | 2017 |  |  | 2016 |
Non-convertible debentures issued by the Company and subsidiaries |  |  | 363 |  |  |  | 397 |
Shares issued by the Company |  |  | 10 |  |  |  | 7 |
Real estate properties of the Foundation, occupied by the Company and subsidiaries |  |  | 725 |  |  |  | 710 |
|  |  | 1,098 |  |  |  | 1,114 |
Summary of Actuarial Assumptions | This table gives the main actuarial assumptions:
|  | 2017 |  | 2016 |  | 2015
Annual discount rate for present value of the actuarial obligation |  | 9.48% |  | 10.50% |  | 13.20%
Annual expected return on plan assets |  | 9.48% |  | 10.50% |  | 13.20%
Long-term annual inflation rate |  | 4.00% |  | 4.50% |  | 5.50%
Estimated future annual salary increases |  | 6.08% |  | 6.59% |  | 7.61%
General mortality table |  | AT-2000 D10% |  | AT-2000 |  | AT-2000
Disability table |  | Not adopted |  | Álvaro Vindas |  | Álvaro vindas
Disabled mortality table |  | AT 49 |  | AT 49 |  | AT 49
Summary of Sensitivity Analysis of the Effects of Changes in the Principal Actuarial Assumptions Used to Determine the Defined-benefit Obligation | Below is a sensitivity analysis of the effects of changes in the main actuarial assumptions used to determine the defined-benefit obligation on December 31, 2017:
Effects on the defined-benefit obligation |  | Pension plans and retirement supplement plans |  |  | Health Plan |  |  | Dental Plan |  |  | Life insurance |  |  | Total |
Reduction of one year in the mortality table |  |  | 273 |  |  |  | 36 |  |  |  | 1 |  |  |  | (16 | ) |  |  | 294 |
Increase of one year in the mortality table |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 15 |  |  |  | 15 |
Reduction of 1% in the discount rate |  |  | 1,103 |  |  |  | 244 |  |  |  | 5 |  |  |  | 43 |  |  |  | 1,395 |

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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_145&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of defined benefit plans expense recognised in income statement. + References No definition available. + Details
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