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Related-party balances and transactions (Tables) | 3 Months Ended | 12 Months Ended
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Mar. 31, 2018 | Dec. 31, 2017
Text block1 [abstract] |  |
Balances and transactions with related parties |
i. | Balances and transactions with related parties:
|  | March 31, 2018 |  |  | December 31, 2017 |
|  | Receivables |  |  | Payables |  |  | Receivables |  |  | Payables |
Immediate parent |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UOL—cash management (a) |  |  | 909 |  |  |  | — |  |  |  | 124,721 |  |  |  | — |
UOL—sales of services (b) |  |  | — |  |  |  | 22,124 |  |  |  | — |  |  |  | 32,286 |
UOL—shared service costs |  |  | — |  |  |  | 11,958 |  |  |  | — |  |  |  | — |
Affiliated companies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UOL Diveo Tecnologia Ltda.—cash management (a) |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | — |
UOL Diveo Tecnologia Ltda.—sales of services (b) |  |  | — |  |  |  | 3,558 |  |  |  | — |  |  |  | 621 |
UOL Diveo Tecnologia Ltda.—shared service costs |  |  | — |  |  |  | 90 |  |  |  | — |  |  |  | — |
Concurso Virtual S.A. |  |  | — |  |  |  | 1,479 |  |  |  | — |  |  |  | 1,522 |
Transfolha Transportadora e Distribuição Ltda. |  |  | — |  |  |  | 1,869 |  |  |  | — |  |  |  | 745 |
Livraria da Folha Ltda. |  |  | — |  |  |  | 1,143 |  |  |  | — |  |  |  | 1,078 |
Empresa Folha da Manhã S.A. |  |  | — |  |  |  | 1,707 |  |  |  | — |  |  |  | 2,320 |
Others |  |  | — |  |  |  | 1,045 |  |  |  | — |  |  |  | 529 |
|  |  | 909 |  |  |  | 44,973 |  |  |  | 124,723 |  |  |  | 39,101 |
(a) | The receivables/payables transactions with related parties arising from cash management were ended at the date of the IPO. The remaining balance of R$ 909 was fully paid during the month of April 2018.
(b) | Sale of services refers mainly to purchase of (i) advertising services from UOL and (ii) services related to technical support in hosting from UOL Diveo Tecnologia Ltda.
i. | Balances and transactions with related parties:
|  | December 31, |
|  | 2017 |  |  | 2016 |
|  | Receivables |  |  | Payables |  |  | Receivables |  |  | Payables |
Immediate parent |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UOL – cash management (a) |  |  | 124,721 |  |  |  | — |  |  |  | 300,809 |  |  |  | — |
UOL – sales of services (b) |  |  | — |  |  |  | 32,286 |  |  |  | — |  |  |  | 59,692 |
Affiliated companies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UOL Diveo – cash management (a) |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 1,383 |
UOL Diveo – sales of services (b) |  |  | — |  |  |  | 621 |  |  |  | — |  |  |  | 9,360 |
Concurso Virtual S.A. |  |  | — |  |  |  | 1,522 |  |  |  | — |  |  |  | 1,900 |
Transfolha Transportadora e Distribuição Ltda. |  |  | — |  |  |  | 745 |  |  |  | — |  |  |  | 1,196 |
Livraria da Folha Ltda. |  |  | — |  |  |  | 1,078 |  |  |  | — |  |  |  | 2,285 |
Empresa Folha da Manhã S/A |  |  | — |  |  |  | 2,320 |  |  |  | — |  |  |  | 21 |
Others |  |  | — |  |  |  | 529 |  |  |  | — |  |  |  | 412 |
|  |  | 124,723 |  |  |  | 39,101 |  |  |  | 300,809 |  |  |  | 76,249 |
(a) | The receivables/payables with related parties arising from cash management are settled within one month and are free of interest. Shared service costs are offset with these balances. The receivables are unsecured in nature and no provisions are held against receivables from related parties.
In April and September 2017, PagSeguro Brazil decided to settle a portion of its outstanding balance with related parties, as described below. On April 30, 2017, PagSeguro Brazil approved the settlement of R$22,149 related to interest on own capital that was distributed with respect to the year ended December 31, 2016. PagSeguro Brazil agreed with UOL that the full amount of this outstanding interest on own capital would be offset against receivables under the centralized cash management with UOL. In addition, as described in Note 19, on September 29, 2017 PagSeguro Brazil approved and distributed a total of R$238,803 in dividends, consisting of (i) dividends related to the year ended December 31, 2016 in the amount of R$96,008; and (ii) dividends related to the six-month period ended June 30, 2017 in the amount of R$142,794. PagSeguro Brazil agreed with UOL to offset R$184,530 from the total amount of R$238,803 against receivables under the centralized cash management with UOL and that PagSeguro Brazil would pay the remaining balance of R$54,273 in cash to UOL.
(b) | Sale of services refers mainly to purchase of (i) advertising services from UOL and (ii) services related to technical support in computing and hosting from UOL Diveo Tecnologia Ltda. (“UOL Diveo”), which started in 2016.
In addition, during 2016, an amount of R$ 63,264 (composed by R$ 26,610 and R$ 36,654) previously recorded as accounts payable was used for capital contributions, as described in Note 19.
Balances and transactions with related parties II |
|  | March 31, 2018 |  |  | March 31, 2017 |
|  | Revenue |  |  | Expense |  |  | Revenue |  |  | Expense |
Immediate parent |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UOL—shared service costs (a) |  |  | — |  |  |  | 43,041 |  |  |  | — |  |  |  | 12,044 |
UOL—sales of services (b) |  |  | 468 |  |  |  | 12,921 |  |  |  | — |  |  |  | 12,703 |
Affiliated companies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UOL Diveo—shared service costs (c) |  |  | — |  |  |  | 123 |  |  |  | — |  |  |  | 25 |
UOL Diveo—sales of services (d) |  |  | — |  |  |  | 6,542 |  |  |  | — |  |  |  | 4,748 |
Concurso Virtual S.A. |  |  | 28 |  |  |  | — |  |  |  | 34 |  |  |  | — |
Edgar de Abreu Ltda. |  |  | 149 |  |  |  | — |  |  |  | 40 |  |  |  | — |
Transfolha Transportadora e Distribuição Ltda. |  |  | — |  |  |  | 2,624 |  |  |  | — |  |  |  | 3,814 |
Livraria da Folha Ltda. |  |  | 71 |  |  |  | — |  |  |  | 135 |  |  |  | — |
Others |  |  | 22 |  |  |  | — |  |  |  | 11 |  |  |  | — |
|  |  | 738 |  |  |  | 65,251 |  |  |  | 220 |  |  |  | 33,334 |
(a) | Shared services costs mainly related to (i) payroll costs, (ii) IT structure / software and (iii) property 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. The increase in the balance refers to payroll taxes related to LTIP in the amount of R$28,400, which are paid by the parent company UOL and reimbursed by the PagSeguro Group.
(b) | Sale of services related to advertising services are incurred by the parent company UOL and are charged to PagSeguro Brazil pursuant to contractual agreements.
(c) | 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.
(d) | Sale of services from the affiliated company UOL Diveo related to technical support in hosting services (started in 2016) and are charged to PagSeguro Brazil pursuant to contractual agreements.
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | Revenue |  |  | Expense |  |  | Revenue |  |  | Expense |  |  | Revenue |  |  | Expense |
Immediate parent |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UOL – shared service costs (a) |  |  | — |  |  |  | 58,375 |  |  |  | — |  |  |  | 31,498 |  |  |  | — |  |  |  | 12,369 |
UOL – shared service costs – carved out (b) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 12,032 |
UOL – sales of services (c) |  |  | 689 |  |  |  | 46,976 |  |  |  | — |  |  |  | 81,007 |  |  |  | — |  |  |  | 22,458 |
UOL – sales of services – carved out (d) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 36,737 |
Affiliated companies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UOL Diveo – shared service costs (e) |  |  | — |  |  |  | 24 |  |  |  | — |  |  |  | 1,710 |  |  |  | — |  |  |  | — |
UOL Diveo – sales of services (f) |  |  | — |  |  |  | 28,953 |  |  |  | — |  |  |  | 18,069 |  |  |  | — |  |  |  | 25 |
Concurso Virtual S.A. |  |  | 117 |  |  |  | — |  |  |  | 134 |  |  |  | — |  |  |  | 389 |  |  |  | — |
Transfolha Transportadora e Distribuição Ltda. |  |  | 39 |  |  |  | 15,405 |  |  |  | — |  |  |  | 5,500 |  |  |  | — |  |  |  | 806 |
Livraria da Folha Ltda. |  |  | 319 |  |  |  | — |  |  |  | 349 |  |  |  | — |  |  |  | 347 |  |  |  | — |
Others |  |  | 316 |  |  |  | 130 |  |  |  | 261 |  |  |  | 101 |  |  |  | 121 |  |  |  | — |
|  |  | 1,480 |  |  |  | 149,863 |  |  |  | 744 |  |  |  | 137,885 |  |  |  | 857 |  |  |  | 84,427 |
(a) | 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.
(b) | 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.
(c) | Sale of services related to advertising services are incurred by the parent company UOL and are charged to PagSeguro Brazil pursuant to contractual agreements.
(d) | 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.
(e) | 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.
(f) | 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.

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