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INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2019

INCOME TAX

Summary of reconciliation of statutory income tax rate

		12/31/2019		12/31/2018		12/31/2017
Current income tax		(412,963)		(741,754)		(2,043,564)
Income tax – deferred method		244,268		(813,320)		240,695
Income tax allotted in the Income Statement		(168,695)		(1,555,074)		(1,802,869)
Income tax allotted in Other comprehensive income		7,716		(123,042)		(32,434)
Total Income Tax Charge		(160,979)		(1,678,115)		(1,835,303)

Summary of reconciliation between the tax charge to income result from applying current tax rate

		12/31/2019		12/31/2018		12/31/2017
Income before taxes		(1,984,927)		(3,147,043)		641,035
Tax rate		30	%	30	%	35	%
Income for the year at tax rate		595,478		944,113		(224,362)
Permanent differences at tax rate:
Result from exposure to changes in the purchasing power of money		(1,607,870)		(2,818,203)		(1,395,167)
Deductible investments		57,216		323,526		41,307
Tax inflation adjustment		1,775,525		—		(397,406)
Others		(989,044)		(4,510)		172,759
Income tax		(168,695)		(1,555,074)		(1,802,869)

Summary of net position of deferred tax

		12/31/2019		12/31/2018
Deferred tax assets		1,671,195		1,264,222
Deferred tax liability		(506,291)		(343,586)
Net assets by deferred tax		1,164,904		920,636
Deferred taxes to be recovered in more than 12 months		1,515,532		1,154,710
Deferred taxes to be recovered in 12 months		155,663		109,512
Subtotal – Deferred tax assets		1,671,195		1,264,222
Deferred taxes to be paid in more than 12 months		—		(237,571)
Deferred taxes to be paid in 12 months		(506,291)		(106,015)
Subtotal – Deferred tax liabilities		(506,291)		(343,586)
Total Net Assets by deferred Tax		1,164,904		920,636

Summary of deferred tax assets / (liabilities)

		Balance at		(Charge)/Credit		Balance at
		12/31/2018		to Income		12/31/2019
Intangible assets		(384,706)		(317,274)		(701,980)
Retirement plans		88,468		(4,003)		84,465
Loan Loss Reserves		1,609,515		(688,632)		920,883
Property, plant and equipment		(517,564)		(389,819)		(907,383)
Foreign Currency		(126,045)		64,558		(61,487)
Loss Carry Forward		247,083		(82,059)		165,024
Inflation adjustment credit		—		1,492,842		1,492,842
Provisions		—		196,064		196,064
Others		3,885		(27,409)		(23,524)
Total		920,636		244,268		1,164,904

		Balance at		(Charge)/Credit		Balance at
		12/31/2017		to Income		12/31/2018
Intangible assets		(74,203)		(310,503)		(384,706)
Retirement plans		407,656		(319,188)		88,468
Loan Loss Reserves		1,311,637		297,878		1,609,515
Property, plant and equipment		(273,683)		(243,881)		(517,564)
Foreign Currency		(121,998)		(4,047)		(126,045)
Loss Carry Forward		—		247,083		247,083
Others		484,547		(480,662)		3,885
Total		1,733,956		(813,320)		920,636

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The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

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