Itau Unibanco Holding S.A. | CIK:0001132597 | 3

  • Filed: 4/20/2018
  • Entity registrant name: Itau Unibanco Holding S.A. (CIK: 0001132597)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1132597/000114420418021659/0001144204-18-021659-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1132597/000114420418021659/itub-20171231.xml
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  • ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory

    Changes in the net amount recognized in the balance sheet:

     

         12/31/2017  
         Plan net
    assets
        Actuarial
    liabilities
        Surplus     Asset
    ceiling
        Recognized
    amount
     

    Value at the beginning of the period

         16,520       (13,723 )      2,797       (3,008 )      (211 ) 

    Cost of current service

         —         (69 )      (69 )      —         (69 ) 

    Net interest (1)

         1,639       (1,347 )      292       (307 )      (15 ) 

    Benefits paid

         (1,141 )      1,141       —         —         —    

    Contributions of sponsors

         71       —         71       —         71  

    Contributions of participants

         12       —         12       —         12  

    Effects on asset ceiling

         —         —         —         97       97  

    Exchange Variation

         2       (6 )      (4 )      —         (4 ) 

    Remeasurements (2) (3)

         485       (487 )      (2 )      1       (1 ) 
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Value end of the period

         17,588       (14,491 )      3,097       (3,217 )      (120 ) 
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

     

         12/31/2016  
         Plan net
    assets
        Actuarial
    liabilities
        Surplus     Asset
    ceiling
        Recognized
    amount
     

    Value at the beginning of the period

         13,633       (11,587 )      2,046       (2,134 )      (88 ) 

    Cost of current service

         —         (62 )      (62 )      —         (62 ) 

    Net interest (1)

         1,483       (1,255 )      228       (241 )      (13 ) 

    Benefits paid

         (1,060 )      1,060       —         —         —    

    Contributions of sponsors

         149       —         149       —         149  

    Contributions of participants

         15       —         15       —         15  

    Effects on asset ceiling

         —         —         —         (633 )      (633 ) 

    Balance arising from the Corpbanca acquisition (Note 3)

         —         (207 )      (207 )      —         (207 ) 

    Exchange Variation

         (8 )      43       35       —         35  

    Remeasurements (2) (3)

         2,308       (1,715 )      593       —         593  
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Value end of the period

         16,520       (13,723 )      2,797       (3,008 )      (211 ) 
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

     

         12/31/2015  
         Plan net
    assets
        Actuarial
    liabilities
        Surplus     Asset
    ceiling
        Recognized
    amount
     

    Value beginning of the period

         13,438       (11,695 )      1,743       (1,847 )      (104 ) 

    Cost of current service

         —         (68 )      (68 )      —         (68 ) 

    Net interest (1)

         1,334       (1,151 )      183       (189 )      (6 ) 

    Benefits paid

         (908 )      908       —         —         —    

    Contributions of sponsors

         60       —         60       —         60  

    Contributions of participants

         15       —         15       —         15  

    Effects on asset ceiling

         —         —         —         (103 )      (103 ) 

    Remeasurements (2) (3)

         (306 )      419       113       5       118  
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Value end of the period

         13,633       (11,587 )      2,046       (2,134 )      (88 ) 
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

     

    (1) Corresponds to the amount calculated on 01/01/2017 based on the beginning amount (Net Assets, Actuarial Liabilities and Asset ceiling), taking into account the estimated amount of payments/ receipts of benefits / contributions, multiplied by the discount rate of 10.24% p.a. (At 01/01/2016 used by the discount rate of 11.28% p.a. and 01/01/2015 of 10.24% p.a.)
    (2) Remeasurements recorded in net assets and asset ceiling correspond to the income earned above/below the expected return rate.
    (3) The actual return on assets amounted to R$ 2,124 (R$ 3,791 at 12/31/2016 and R$ 1,028 at 12/31/2015).