Itau Unibanco Holding S.A. (ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory)

Note 15 - Fixed assets


				Real estate in use ⁽²⁾						Other fixed assets ⁽²⁾
Fixed Assets ⁽¹⁾	Fixed assets under construction			Land			Buildings			Improvements			Installations			Furniture and equipment			EDP systems ⁽³⁾			Other (communication, security and transportation)			Total
Annual depreciation rates								4	%		10	%		10 to 20	%		10 to 20	%		20 to 50	%		10 to 20	%
Cost
Balance at 12/31/2016		387			1,047			3,099			1,857			1,901			1,205			8,543			1,075			19,114
Acquisitions		302			—			—			147			7			111			294			82			943
Disposal		—			(1	)		(69	)		(46	)		(1	)		(14	)		(313	)		(20	)		(464	)
Exchange variation		—			4			5			37			15			(12	)		5			1			55
Transfers		(320	)		—			86			122			26			—			86			—			—
Other		(2	)		(6	)		(14	)		87			7			(138	)		64			10			8
Balance at 12/31/2017		367			1,044			3,107			2,204			1,955			1,152			8,679			1,148			19,656
Depreciation
Balance at 12/31/2016		—			—			(1,840	)		(1,114	)		(986	)		(674	)		(5,804	)		(654	)		(11,072	)
Accumulated depreciation		—			—			(80	)		(211	)		(154	)		(104	)		(910	)		(105	)		(1,564	)
Disposal		—			—			16			29			—			6			283			19			353
Exchange variation		—			—			—			(12	)		10			28			(16	)		(4	)		6
Other		—			—			11			(67	)		(21	)		29			36			(8	)		(20	)
Balance at 12/31/2017		—			—			(1,893	)		(1,375	)		(1,151	)		(715	)		(6,411	)		(752	)		(12,297	)
Impairment
Balance at 12/31/2016		—			—			—			—			—			—			—			—			—
Additions/ assumptions		—			—			—			—			—			—			—			—			—
Reversals		—			—			—			—			—			—			—			—			—
Balance at 12/31/2017		—			—			—			—			—			—			—			—			—
Book value
Balance at 12/31/2017		367			1,044			1,214			829			804			437			2,268			396			7,359

(1)

The contractual commitments for purchase of the fixed assets totaled R$ 181 achievable by 2019 (Note 36 - Off balance sheet).

(2)

Includes the amount of R$ 3 related to attached real estate.

(3)

Includes lease contracts, mainly related to data processing equipment, which are accounted for as lease operations. The asset and the liability are recognized in the Financial Statements.


				Real estate in use ⁽²⁾						Other fixed assets ⁽²⁾
Fixed assets ⁽¹⁾	Fixed assets under construction			Land			Buildings			Improvements			Installations			Furniture and equipment			EDP systems ⁽³⁾			Other (communication, security and transportation)			Total
Annual depreciation rates								4	%		10	%		10 to 20	%		10 to 20	%		20 to 50	%		10 to 20	%
Cost
Balance at 12/31/2015		792			1,008			3,026			1,673			1,801			975			8,217			858			18,350
Acquisitions		341			57			70			137			47			309			246			223			1,430
Disposal		—			(4	)		(13	)		(56	)		(15	)		(8	)		(449	)		(6	)		(551	)
Exchange variation		(2	)		(15	)		(11	)		(22	)		(3	)		(67	)		151			3			34
Transfers		(738	)		—			27			125			—			1			515			4			(66	)
Other		(6	)		1			—			—			71			(5	)		(137	)		(7	)		(83	)
Balance at 12/31/2016		387			1,047			3,099			1,857			1,901			1,205			8,543			1,075			19,114
Depreciation
Balance at 12/31/2015		—			—			(1,764	)		(930	)		(841	)		(579	)		(5,138	)		(557	)		(9,809	)
Accumulated depreciation		—			—			(80	)		(245	)		(142	)		(102	)		(1,038	)		(95	)		(1,702	)
Disposal		—			—			11			53			6			5			377			4			456
Exchange variation		—			—			(8	)		8			9			(1	)		(101	)		(8	)		(101	)
Other		—			—			1			—			(18	)		3			96			2			84
Balance at 12/31/2016		—			—			(1,840	)		(1,114	)		(986	)		(674	)		(5,804	)		(654	)		(11,072	)
Impairment
Balance at 12/31/2015		—			—			—			—			—			—			—			—			—
Additions/ assumptions		—			—			—			—			—			—			—			—			—
Reversals		—			—			—			—			—			—			—			—			—
Balance at 12/31/2016		—			—			—			—			—			—			—			—			—
Book value
Balance at 12/31/2016		387			1,047			1,259			743			915			531			2,739			421			8,042

(1)

The contractual commitments for purchase of the fixed assets totaled R$ 48 achievable by 2017 (Note 36 - Off balance sheet).

(2)

Includes the amount of R$ 4 related to attached real estate.

(3)

Includes lease contracts, mainly related to data processing equipment, which are accounted for as lease operations. The asset and the liability are recognized in the Financial Statements.


				Real estate in use ⁽²⁾						Other fixed assets ⁽²⁾
Fixed assets ⁽¹⁾	Fixed assets under construction			Land			Buildings			Improvements			Installations			Furniture and equipment			EDP systems ⁽³⁾			Other (communication, security and transportation)			Total
Annual depreciation rates								4	%		10	%		10 to 20	%		10 to 20	%		20 to 50	%		10 to 20	%
Cost
Balance at 12/31/2014		2,277			1,011			2,220			1,468			1,116			916			7,419			773			17,200
Acquisitions		198			—			6			139			75			141			824			83			1,466
Disposal		—			(6	)		(13	)		(112	)		182			(68	)		(533	)		(5	)		(555	)
Exchange variation		—			3			35			81			6			8			6			6			145
Transfers		(1,681	)		—			777			63			422			—			419			—			—
Other		(2	)		—			1			34			—			(22	)		82			1			94
Balance at 12/31/2015		792			1,008			3,026			1,673			1,801			975			8,217			858			18,350
Depreciation
Balance at 12/31/2014		—			—			(1,695	)		(754	)		(519	)		(504	)		(4,538	)		(479	)		(8,489	)
Accumulated depreciation		—			—			(74	)		(257	)		(129	)		(93	)		(1,057	)		(78	)		(1,688	)
Disposal		—			—			9			109			(183	)		13			489			3			440
Exchange variation		—			—			(6	)		(27	)		(2	)		1			(7	)		(3	)		(44	)
Other		—			—			2			(1	)		(8	)		4			(25	)		—			(28	)
Balance at 12/31/2015		—			—			(1,764	)		(930	)		(841	)		(579	)		(5,138	)		(557	)		(9,809	)
Impairment
Balance at 12/31/2014		—			—			—			—			—			—			—			—			—
Additions/ assumptions		—			—			—			—			—			—			—			—			—
Reversals		—			—			—			—			—			—			—			—			—
Balance at 12/31/2015		—			—			—			—			—			—			—			—			—
Book value
Balance at 12/31/2015		792			1,008			1,262			743			960			396			3,079			301			8,541

(1)

The contractual commitments for purchase of the fixed assets totaled R$ 59, achievable by 2016 (Note 36 - Off balance sheet).

(2)

Includes the amount of R$ 4 related to attached real estate.

(3)

Includes lease contracts, mainly related to data processing equipment, which are accounted for as lease operations. The asset and the liability are recognized in the Financial Statements.

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

ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory