XML 99 R72.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Related-party balances and transactions (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Balances and transactions with related parties |  |  |  |
Revenue |  | R$ 1,480 | R$ 744 | R$ 857
Expense |  | 149,863 | 137,885 | 84,427
Immediate parent - UOL—shared service costs |  |  |  |
Balances and transactions with related parties |  |  |  |
Expense | [1] | 58,375 | 31,498 | 12,369
Immediate parent - UOL—shared service costs—carved out |  |  |  |
Balances and transactions with related parties |  |  |  |
Expense | [2] |  |  | 12,032
Immediate parent - UOL – sales of services |  |  |  |
Balances and transactions with related parties |  |  |  |
Revenue | [3] | 689 |  |
Expense | [3] | 46,976 | 81,007 | 22,458
Immediate parent - UOL—sale of services—carved out |  |  |  |
Balances and transactions with related parties |  |  |  |
Expense | [4] |  |  | 36,737
Affiliated companies - UOL Diveo—shared service costs |  |  |  |
Balances and transactions with related parties |  |  |  |
Expense | [5] | 24 | 1,710 |
Affiliated companies - UOL Diveo – sales of services |  |  |  |
Balances and transactions with related parties |  |  |  |
Expense | [6] | 28,953 | 18,069 | 25
Affiliated companies - Concurso Virtual S.A. |  |  |  |
Balances and transactions with related parties |  |  |  |
Revenue |  | 117 | 134 | 389
Affiliated companies - Transfolha Transportadora e Distribuicao Ltda. |  |  |  |
Balances and transactions with related parties |  |  |  |
Revenue |  | 39 |  |
Expense |  | 15,405 | 5,500 | 806
Affiliated companies - Livraria da Folha Ltda. |  |  |  |
Balances and transactions with related parties |  |  |  |
Revenue |  | 319 | 349 | 347
Affiliated companies - Others |  |  |  |
Balances and transactions with related parties |  |  |  |
Revenue |  | 316 | 261 | R$ 121
Expense |  | R$ 130 | R$ 101 |
[1] | Shared services costs mainly related to (i) payroll costs, (ii) IT structure / software and (iii) rental costs are incurred by the parent company UOL and are charged to PagSeguro Brazil pursuant to contractual agreements. Such costs are included in administrative expenses.
[2] | The main costs that the UOL Group allocated to PagSeguro Brazil (based on the number of employees and/or the time worked, basis that management believes is reasonable), are (i) payroll costs, (ii) IT structure / software and (iii) rental costs. The allocated costs to the carve-out financial statements are included in administrative expenses.
[3] | Sale of services related to advertising services are incurred by the parent company UOL and are charged to PagSeguro Brazil pursuant to contractual agreements.
[4] | Sales of services related to advertising services were allocated based on intercompany cost, a basis that management believes is reasonable from January 2014 through July 2015.
[5] | Shared services costs are incurred by the affiliated company UOL Diveo and are charged to PagSeguro Brazil pursuant to contractual agreements. The main costs are related to IT structure/software.
[6] | Sale of services from the affiliated company UOL Diveo related to technical support in computing and hosting services (started in 2016) and are charged to PagSeguro Brazil pursuant to contractual agreements.

X
- Definition The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 24 -IssueDate 2017-01-01 -Paragraph 21 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=24&date=2017-03-01&anchor=para_21_c&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of services received in related party transactions. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 24 -IssueDate 2017-01-01 -Paragraph 21 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=24&date=2017-03-01&anchor=para_21_c&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ServicesReceivedRelatedPartyTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Balances and transactions with related parties + References No definition available. + Details
Name: | pags_BalancesAndTransactionsWithRelatedPartiesAbstract
Namespace Prefix: | pags_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_ImmediateParentUOLSharedServiceCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_ImmediateParentUOLSharedServiceCostsCarvedOutMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_ImmediateParentUOLSaleOfServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_ImmediateParentUOLSaleOfServicesCarvedOutMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_AffiliatedCompaniesUOLDiveoSharedServiceCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_AffiliatedCompaniesUOLDiveoSaleOfServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_AffiliatedCompaniesConcursoVirtualSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_AffiliatedCompaniesTransfolhaTransportadoraLtdaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_AffiliatedCompaniesLivrariaDaFolhaLtdaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=pags_AffiliatedCompaniesOthersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |