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Employee Benefits and Private Pension Plan (Tables) | 12 Months Ended
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Dec. 31, 2018
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Post-employment benefits | The amounts related to such benefits were determined based on a valuation conducted by an independent actuary and reviewed by management as of December 31, 2018.
|  | 12/31/2018 |  |  | 12/31/2017 |
Health and dental care plan (1) |  |  | 112,628 |  |  |  | 99,767 |
Indemnification of FGTS |  |  | 83,781 |  |  |  | 81,831 |
Seniority bonus |  |  | 37,397 |  |  |  | 40,254 |
Life insurance (1) |  |  | 16,009 |  |  |  | 15,671 |
Total |  |  | 249,815 |  |  |  | 237,523 |
Current |  |  | 45,655 |  |  |  | 30,059 |
Non-current |  |  | 204,160 |  |  |  | 207,464 |
(1) | Only IPP and CBLSA.
Changes in provision for post-employment benefits | Changes in the present value of the provision for post-employment benefits are as follows:
|  | 12/31/2018 |  |  | 12/31/2017 |
Opening balance |  |  | 237,523 |  |  |  | 144,751 |
Current service cost |  |  | 6,092 |  |  |  | 7,664 |
Interest cost |  |  | 21,466 |  |  |  | 15,754 |
Actuarial (gains) losses from changes in actuarial assumptions |  |  | 7,934 |  |  |  | 36,120 |
Benefits paid directly by Company and its subsidiaries |  |  | (23,604 | ) |  |  | (11,368 | )
Opening balance CBL S.A. (see Note 3.c) |  |  | — |  |  |  | 44,478 |
Exchange rate from foreign subsidiaries |  |  | 404 |  |  |  | 124 |
Ending balance |  |  | 249,815 |  |  |  | 237,523 |
Post-employment benefit expense | The expense of the year is presented below:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Health and dental care plan |  |  | 9,559 |  |  |  | 164 |  |  |  | 3,065 |
Indemnification of FGTS |  |  | 11,159 |  |  |  | 14,828 |  |  |  | 9,068 |
Seniority bonus |  |  | 5,460 |  |  |  | 6,883 |  |  |  | 4,455 |
Life insurance |  |  | 1,380 |  |  |  | 1,543 |  |  |  | 1,586 |
Total |  |  | 27,558 |  |  |  | 23,418 |  |  |  | 18,174 |
Significant actuarial assumptions adopted |
Economic factors |  | 12/31/2018 % p.a. |  |  | 12/31/2017 % p.a. |
Discount rate for the actuarial obligation at present value |  |  | 9.00 |  |  |  | 9.51 |
Average projected salary growth rate |  |  | 7.85 |  |  |  | 8.38 |
Inflation rate (long term) |  |  | 4.00 |  |  |  | 4.50 |
Growth rate of medical services |  |  | 8.16 |  |  |  | 8.68 |
Sensitivity analysis |
12/31/2018 |  |  |  |  |  |  |  |  |  |  |  |
Assumption |  | Change in assumptions |  |  | Decrease in liability |  |  | Change in assumptions |  |  | Increase in liability |
Discount rate |  |  | increase by 1.0 p.p |  |  |  | 17,500 |  |  |  | decrease by 1.0 p.p |  |  |  | 20,547 |
Wage growth rate |  |  | decrease by 1.0 p.p |  |  |  | 2,127 |  |  |  | increase by 1.0 p.p |  |  |  | 2,344 |
Medical services growth rate |  |  | decrease by 1.0 p.p |  |  |  | 12,002 |  |  |  | increase by 1.0 p.p |  |  |  | 14,201 |
12/31/2017 |  |  |  |  |  |  |  |  |  |  |  |
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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