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Equity (Tables) | 12 Months Ended
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Dec. 31, 2017
Equity (Tables) [Abstract] |
Share capital | At December 31, 2017, all issued shares were fully paid. At December 31, 2017, the share capital, after retroactively reflecting the reverse share split, is represented by 262,288,607 common shares, with no par value. Share capital is composed of the following shares:
December 31, 2015 shares outstanding (1) |  |  | 220,808,044 |
Capitalization of control party related party payable (2) |  |  | 13,305,204 |
Issuance of shares to UOL for transfer of Net+Phone and Boa Compra (3) |  |  | 28,175,359 |
December 31, 2016 shares outstanding |  |  | 262,288,607 |
December 31, 2017 shares outstanding |  |  | 262,288,607 |
Dividends - Pagseguro | PagSeguro Brazil bylaws establish that profit for the year and interest on own capital should be allocated, in full or in part, to the constitution of reserves. Presented below are the dividends distributed by each entity consolidated in these financial statements other than Net+Phone and BIVA which recorded accumulated losses in all periods presented:
|  | December 31, |
PagSeguro Brazil |  | 2017 |  |  | 2016 |  |  | 2015 |
Net income for the year |  |  | 478,781 |  |  |  | 115,727 |  |  |  | 37,010 |
Net investment |  |  | - |  |  |  | - |  |  |  | (27,209 | )
Net income |  |  | 478,781 |  |  |  | 115,727 |  |  |  | 9,801 |
Transfer to legal reserve (5%) |  |  | (23,939 | ) |  |  | (5,786 | ) |  |  | (490 | )
Adjusted income for the year |  |  | 454,842 |  |  |  | 109,941 |  |  |  | 9,311 |
Mandatory minimum dividends (1%) |  |  | 4,548 |  |  |  | - |  |  |  | 93 |
Additional dividends proposed (ii) |  |  | 234,255 |  |  |  | - |  |  |  | - |
Total dividends distributed |  |  | 238,803 |  |  |  | - |  |  |  | 93 |
Interest on own capital (i) |  |  | - |  |  |  | 26,059 |  |  |  | - |
Number of common shares |  |  | 262,289 |  |  |  | 262,289 |  |  |  | 220,808 |
Dividends per share (in reais) |  |  | 0.9105 |  |  |  | 0.0000 |  |  |  | 0.0004 |
Interest on own capital |  |  | 0.0000 |  |  |  | 0.0994 |  |  |  | 0.0000 |
Dividends - Boa Compra |
|  | December 31, |
Boa Compra |  | 2017 |  |  | 2016 |  |  | 2015 |
Net income for the year |  |  | 5,715 |  |  |  | 4,858 |  |  |  | 1,625 |
Transfer to legal reserve (5%) * |  |  | - |  |  |  | - |  |  |  | - |
Adjusted income for the year |  |  | 5,715 |  |  |  | 4,858 |  |  |  | 1,625 |
Mandatory minimum dividends (1%) |  |  | - |  |  |  | - |  |  |  | 16 |
Additional dividends proposed |  |  | - |  |  |  | - |  |  |  | 65 |
Total dividends distributed |  |  | - |  |  |  | - |  |  |  | 81 |
Number of common shares |  |  | 5,381,317 |  |  |  | 5,381,317 |  |  |  | 198,557 |
Dividends per share (in reais) |  |  | 0,0000 |  |  |  | 0,0000 |  |  |  | 0,4079 |

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