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18. Employee Benefits and Private Pension Plan (Tables)

12 Months Ended

Dec. 31, 2017

Employee Benefits And Private Pension Plan Tables

Post-employment benefits

	2017		2016
Health and dental care plan (1)	99,767		32,826
FGTS Penalty	81,831		64,654
Bonus	40,254		32,815
Life insurance (1)	15,671		14,456
Total	237,523		144,751
Current	30,059		24,940
Non-current	207,464		119,811

Changes in provision for post-employment benefits

	2017		2016
Opening balance	144,751		126,595
Current service cost	7,664		3,636
Interest cost	15,754		14,538
Actuarial (gains) losses from changes in actuarial assumptions	36,120		11,818
Benefits paid directly by Company and its subsidiaries	(11,368)		(10,971)
Opening balance CBL S.A. (see Note 3.c)	44,478		-
Exchange rate from foreign subsidiaries	124		(865)
Ending balance	237,523		144,751

Post-employment benefit expense

	2017		2016		2015
Health and dental care plan	164		3,065		3,291
FGTS Penalty	14,828		9,068		10,445
Bonus	6,883		4,455		4,352
Life insurance	1,543		1,586		1,683
Total	23,418		18,174		19,771

Significant actuarial assumptions adopted

Economic factors	2017		2016
	% p.a.		% p.a.
Discount rate for the actuarial obligation at present value	9.51		11.46
Average projected salary growth rate	8.38		8.90
Inflation rate (long term)	4.50		5.00
Growth rate of medical services	8.68		9.20

Sensitivity analysis

Assumption	Change in assumptions		Decrease in liability		Change in assumptions		Increase in liability
Discount rate	increase by 1.0 p.p		10,237		decrease by 1.0 p.p		11,690
Wage growth rate	decrease by 1.0 p.p		2,807		increase by 1.0 p.p		3,103
Medical services growth rate	decrease by 1.0 p.p		3,837		increase by 1.0 p.p		4,413

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