The deferred tax asset balance and respective changes are as follows:
| 12/31/2016 | Realization / reversal |
Increase | 12/31/2017 | |||||||||||||
|
Reflected in income |
47,883 | (16,199 | ) | 14,496 | 46,180 | |||||||||||
|
Allowance for loan and lease losses |
26,975 | (9,453 | ) | 6,457 | 23,979 | |||||||||||
|
Related to income tax and social contribution tax carryforwards |
6,928 | (197 | ) | 794 | 7,525 | |||||||||||
|
Provision for contingent liabilities |
5,707 | (2,733 | ) | 2,223 | 5,197 | |||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
|
Civil lawsuits |
1,955 | (576 | ) | 595 | 1,974 | |||||||||||
|
Labor claims |
2,168 | (1,233 | ) | 1,265 | 2,200 | |||||||||||
|
Tax and social security |
1,582 | (924 | ) | 362 | 1,020 | |||||||||||
|
Other |
2 | — | 1 | 3 | ||||||||||||
|
Goodwill on purchase of investments |
165 | (758 | ) | 734 | 141 | |||||||||||
|
Legal liabilities – tax and social security |
387 | (557 | ) | 658 | 488 | |||||||||||
|
Adjustments of operations carried out on the futures settlement market |
485 | (239 | ) | 31 | 277 | |||||||||||
|
Adjustment to market value of financial assets held for trading and derivatives |
145 | (145 | ) | 380 | 380 | |||||||||||
|
Provision related to health insurance operations |
300 | — | 41 | 341 | ||||||||||||
|
Other |
6,791 | (2,117 | ) | 3,178 | 7,852 | |||||||||||
|
Reflected in stockholders’ equity |
2,994 | (1,126 | ) | 141 | 2,009 | |||||||||||
|
Corporate reorganizations (Note 2.4 a III) |
1,256 | (628 | ) | — | 628 | |||||||||||
|
Adjustment to market value of available-for-sale securities |
642 | (498 | ) | — | 144 | |||||||||||
|
Cash flow hedge |
843 | — | 140 | 983 | ||||||||||||
|
Other |
253 | — | 1 | 254 | ||||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
|
Total (1)(2) |
50,877 | (17,325 | ) | 14,637 | 48,189 | |||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
| (1) | Deferred income tax and social contribution assets and liabilities are recorded in the balance sheet offset by a taxable entity and total R$ 33,547 and R$ 441. |
| (2) | The accounting records of deferred tax assets on income tax losses and/or social contribution loss carryforwards, as well as those arising from temporary differences, are based on technical feasibility studies which consider the expected generation of future taxable income, considering the history of profitability for each subsidiary individually, and for the consolidated taken as a whole. For the subsidiaries, Itaú Unibanco S.A. and Banco Itaucard S.A., a petition has been sent to Central Bank of Brazil, in compliance with paragraph 7 of article 1 of Resolution No. 4,441/15 and pursuant to Circular 3,776/15. |
| 12/31/2015 | Realization / reversal |
Increase | 12/31/2016 | |||||||||||||
|
Reflected in income |
48,911 | (16,508 | ) | 15,480 | 47,883 | |||||||||||
|
Allowance for loan and lease losses |
25,572 | (6,337 | ) | 7,740 | 26,975 | |||||||||||
|
Related to income tax and social contribution tax carryforwards |
6,655 | (288 | ) | 561 | 6,928 | |||||||||||
|
Provision for contingent liabilities |
5,385 | (1,784 | ) | 2,106 | 5,707 | |||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
|
Civil lawsuits |
2,149 | (701 | ) | 507 | 1,955 | |||||||||||
|
Labor claims |
1,812 | (1,010 | ) | 1,366 | 2,168 | |||||||||||
|
Tax and social security |
1,420 | (71 | ) | 233 | 1,582 | |||||||||||
|
Other |
4 | (2 | ) | — | 2 | |||||||||||
|
Goodwill on purchase of investments |
511 | (346 | ) | — | 165 | |||||||||||
|
Legal liabilities – tax and social security |
508 | (200 | ) | 79 | 387 | |||||||||||
|
Adjustments of operations carried out in futures settlement market |
1,253 | (797 | ) | 29 | 485 | |||||||||||
|
Adjustment to market value of financial assets held for trading and |
4,951 | (4,951 | ) | 145 | 145 | |||||||||||
|
derivatives |
||||||||||||||||
|
Provision related to health insurance operations |
322 | (22 | ) | — | 300 | |||||||||||
|
Other |
3,754 | (1,783 | ) | 4,820 | 6,791 | |||||||||||
|
Reflected in stockholders’ equity |
4,253 | (1,970 | ) | 711 | 2,994 | |||||||||||
|
Corporate reorganizations (Note 2.4 a III) |
1,883 | (627 | ) | — | 1,256 | |||||||||||
|
Adjustment to market value of available-for-sale securities |
1,980 | (1,338 | ) | — | 642 | |||||||||||
|
Cash flow hedge |
137 | — | 706 | 843 | ||||||||||||
|
Other |
253 | (5 | ) | 5 | 253 | |||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
|
Total (*) |
53,164 | (18,478 | ) | 16,191 | 50,877 | |||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
| (*) | Deferred income tax and social contribution assets and liabilities are recorded in the balance sheet offset by a taxable entity and total R$ 37,395 and R$ 643. |
II—The provision for deferred tax and contributions and respective changes are as follows:
| 12/31/2016 | Realization / reversal |
Increase | 12/31/2017 | |||||||||||||
|
Reflected in income |
13,507 | (8,716 | ) | 9,690 | 14,481 | |||||||||||
|
Depreciation in excess – finance lease |
936 | (323 | ) | — | 613 | |||||||||||
|
Adjustment of escrow deposits and contingent liabilities |
1,193 | (179 | ) | 266 | 1,280 | |||||||||||
|
Pension plans |
233 | — | 71 | 304 | ||||||||||||
|
Adjustments of operations carried out on the futures settlement market |
1,095 | — | 326 | 1,421 | ||||||||||||
|
Adjustment to market value of financial assets held for trading and derivatives |
7,293 | (7,293 | ) | 7,592 | 7,592 | |||||||||||
|
Taxation of results abroad – capital gains |
1,502 | — | 382 | 1,884 | ||||||||||||
|
Other |
1,255 | (921 | ) | 1,053 | 1,387 | |||||||||||
|
Reflected in stockholders’ equity accounts |
618 | (132 | ) | 116 | 602 | |||||||||||
|
Adjustment to market value of available-for-sale securities |
486 | (85 | ) | 13 | 414 | |||||||||||
|
Cash flow hedge |
63 | — | 103 | 166 | ||||||||||||
|
Provision for pension plan benefits |
35 | (25 | ) | — | 10 | |||||||||||
|
Other |
34 | (22 | ) | — | 12 | |||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
|
Total (*) |
14,125 | (8,848 | ) | 9,806 | 15,083 | |||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
| (*) | Deferred income tax and social contribution asset and liabilities are recorded in the balance sheet offset by a taxable entity and total R$ 33,547 and R$ 441. |
| 12/31/2015 | Realization / reversal |
Increase | 12/31/2016 | |||||||||||||
|
Reflected in income |
4,277 | (2,283 | ) | 11,513 | 13,507 | |||||||||||
|
Depreciation in excess – finance lease |
1,487 | (551 | ) | — | 936 | |||||||||||
|
Adjustment of escrow deposits and contingent liabilities |
1,130 | (168 | ) | 231 | 1,193 | |||||||||||
|
Pension plans |
336 | (143 | ) | 40 | 233 | |||||||||||
|
Adjustments of operations carried out on the futures settlement market |
51 | (100 | ) | 1,144 | 1,095 | |||||||||||
|
Adjustment to market value of financial assets held for trading and derivatives |
198 | (198 | ) | 7,293 | 7,293 | |||||||||||
|
Taxation of results abroad – capital gains |
286 | — | 1,216 | 1,502 | ||||||||||||
|
Other |
789 | (1,123 | ) | 1,589 | 1,255 | |||||||||||
|
Reflected in stockholders’ equity accounts |
1,804 | (1,639 | ) | 453 | 618 | |||||||||||
|
Adjustment to market value of available-for-sale securities |
53 | — | 433 | 486 | ||||||||||||
|
Cash flow hedge |
1,313 | (1,250 | ) | — | 63 | |||||||||||
|
Provision for pension plan benefits |
424 | (389 | ) | — | 35 | |||||||||||
|
Other |
14 | — | 20 | 34 | ||||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
|
Total (*) |
6,081 | (3,922 | ) | 11,966 | 14,125 | |||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
| (*) | Deferred income tax and social contribution asset and liabilities are recorded in the balance sheet offset by a taxable entity and total R$ 37,395 and R$ 643. |