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Itaú Unibanco Holding S.A. Comunicado ao mercado - IFRS - Resultados do 2º Trimestre de 2018
  • USA - English

Divulgação dos resultados do segundo trimestre e do primeiro semestre de 2018, de acordo com o padrão contábil internacional - IFRS


News provided by

Itaú Unibanco Holding S.A.

Jul 30, 2018, 22:56 ET

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SÃO PAULO, 30 de julho de 2018 /PRNewswire/ -- Apresentamos abaixo as diferenças entre nossas demonstrações contábeis em BRGAAP e no padrão contábil internacional – IFRS.

A partir de 1º de janeiro de 2018 passou a vigorar a IFRS 9, norma contábil que substitui a IAS 39 no tratamento de Instrumentos Financeiros. A nova norma está estruturada para abranger os pilares de classificação, mensuração de ativos financeiros e redução ao valor recuperável e foi aplicada de forma retrospectiva pelo Itaú Unibanco Holding.

As demonstrações contábeis consolidadas completas em IFRS, referente ao primeiro semestre de 2018, estão disponíveis em nossa página na internet: www.itau.com.br/relacoes-com-investidores.

Comparativo BRGAAP1 e IFRS 













R$ milhões

Balanço Patrimonial

BRGAAP

Ajustes e Reclassificações 2

IFRS

BRGAAP

Ajustes e Reclassificações 2

IFRS


30-Jun-18



31-Dec-17


Ativos Totais

1,542,684

(73,589)

1,469,095

1,503,503

(67,264)

1,436,239

Disponibilidades, Compulsórios e Ativos Financeiros ao Custo Amortizado 3 4 6

1,073,167

9,467

1,082,635

1,031,742

28,310

1,060,052

(-) Perda Esperada ao Custo Amortizado 5

(35,019)

(1,107)

(36,127)

(36,325)

(412)

(36,737)

Ativos Financeiros ao Valor Justo por meio de Outros Resultados Abrangentes 4

104,216

(51,399)

52,817

103,538

(51,305)

52,233

(-) Perda Esperada  ao Valor Justo por meio de Outros Resultados Abrangentes 5

(3,299)

3,213

(86)

(2,892)

2,808

(84)

Ativos Financeiros ao Valor Justo por Meio do Resultado 4

307,686

(27,519)

280,167

308,570

(35,034)

273,536

Ativos Fiscais 7

54,638

(7,663)

46,975

59,648

(15,399)

44,249

Investimentos em Associadas e Entidades Controladas em Conjunto, Ágio, Imobilizado, Ativos Intangíveis, Bens Destinados a Venda e Outros Ativos

41,295

1,418

42,713

39,224

3,766

42,990








Passivos Totais

1,407,686

(79,366)

1,328,320

1,364,565

(72,683)

1,291,883

Passivos Financeiros ao Custo Amortizado 3 6

1,119,760

(75,393)

1,044,367

1,088,090

(63,506)

1,024,584

Passivos Financeiros  ao Valor Justo por Meio do Resultado 4

31,923

753

32,676

26,930

281

27,211

Perda Esperada (Compromissos de Empréstimos e Garantias Financeiras) 5

1,948

3,079

5,027

1,950

2,972

4,922

Provisão de Seguros e Previdência Privada

188,429

1,064

189,493

180,445

787

181,232

Provisões

19,192

-

19,192

19,736

-

19,736

Obrigações Fiscais 7

10,094

(5,112)

4,982

20,440

(12,604)

7,836

Outros Passivos

36,340

(3,758)

32,582

26,974

(612)

26,362

Total do Patrimônio Líquido

134,998

5,777

140,775

138,938

5,418

144,356

Participação dos Acionistas não Controladores

13,240

1,198

14,439

12,014

964

12,978

Total do Patrimônio Líquido dos Acionistas Controladores 8

121,758

4,579

126,336

126,924

4,454

131,378









1 O BRGAAP representa as práticas contábeis vigentes no Brasil para as instituições financeiras, conforme regulamentação do BACEN;

2 Decorrentes de reclassificações de ativos e passivos e demais efeitos da adoção das normas do IFRS;

3 Decorrente da eliminação de operações entre a controladora e os fundos exclusivos (principalmente fundos PGBL e VGBL), que são consolidados com base nas normas do IFRS;

4 Referem-se às reclassificações de ativos financeiros entre categorias de mensuração ao valor justo e ao custo amortizado

5 Aplicação do critério de cálculo da Perda Esperada conforme modelo definido no IFRS;

6 Diferença na contabilização, principalmente da carteira de câmbio, que passou a ser apresentada como efeito líquido entre Ativos e Passivos;

7 Diferença na contabilização, principalmente dos impostos diferidos, que passaram a ser contabilizada como efeito líquido entre Ativos e Passivos em cada uma das empresas consolidadas;

8 Conciliação do Patrimônio Líquido dos Acionistas Controladores demonstrada na próxima tabela.


Seguem abaixo os quadros com a conciliação do Resultado e do Patrimônio Líquido, com a descrição conceitual dos principais ajustes.

Conciliação













R$ milhões


Patrimônio Líquido *

Resultado *

30/jun/2018

 2ºT/18

 1ºT/18

 2ºT/17

 1S18

 1S17

 BRGAAP - valores atribuíveis aos acionistas controladores

121,758

6,244

6,280

6,014

12,524

12,066

(a) Perda Esperada - Operação de Crédito e Arrendamento Mercantil e Demais Ativos Financeiros

(502)

(459)

91

163

(368)

(187)

(b) Ajuste ao Valor Justo de Ativos Financeiros

135

(57)

(75)

40

(132)

202

(c) Aquisição de Participação na Porto Seguro Itaú Unibanco Participações S.A.

446

(2)

(2)

(2)

(4)

(4)

(d) Critério de Baixa de Ativos Financeiros

2,271

(20)

45

(186)

25

(109)

(e) Operações de Arrendamento Mercantil Financeiro

433

(40)

(40)

(34)

(80)

(57)

(f) Outros ajustes

1,795

74

90

336

164

483

IFRS - valores atribuíveis aos acionistas controladores

126,336

5,740

6,389

6,331

12,129

12,394

IFRS - participação dos acionistas não controladores

14,439

154

168

318

322

261

IFRS - valores atribuíveis aos acionistas controladores e não controladores

140,775

5,894

6,557

6,649

12,451

12,655








* Eventos líquidos dos efeitos tributários







Diferenças entre as Demonstrações Contábeis em IFRS e BRGAAP

(a) Na adoção do IFRS 9 houve alteração no modelo de cálculo de perda incorrida (IAS 39) para perda esperada, considerando informações prospectivas. No BRGAAP, é utilizado o conceito de Perda Esperada de acordo com a Resolução BACEN nº 2.682/99.9

(b) No IFRS, as ações e cotas classificadas como investimento permanente foram mensuradas a valor justo e seus ganhos e perdas registradas diretamente no Resultado. Adicionalmente, houve alteração no modelo de classificação e mensuração de ativos

(c) No IFRS, foi reconhecido o efeito da contabilização a valor justo da aquisição de participação na Porto Seguro Itaú Unibanco Participações S.A.

(d) Critério para baixa de ativos financeiros no IFRS considera o comportamento de recuperação.

(e) No IFRS (IAS 17) as operações de arrendamento mercantil financeiro são registradas no ativo imobilizado em contrapartida a Outros Passivos Financeiros. No BRGAAP, a partir de 30 de Setembro de 2015, as contraprestações dessas operações passaram a ser

(f) A composição dos Outros Ajustes se dá, principalmente, pela reversão das Amortizações dos Ágios do BRGAAP.

9 Maiores detalhes nas Demonstrações Contábeis Completas do primeiro semestre de 2018.

Para fins de comparabilidade, apresentamos no quadro abaixo o Resultado e o Resultado Recorrente para o IFRS e BRGAAP.














R$ milhões

Resultado Recorrente

2ºT/18

2ºT/17


BRGAAP

IFRS

Variação

BRGAAP

IFRS

Variação

Resultado - atribuível aos acionistas controladores

6,244

5,740

(504)

6,014

6,331

317

Exclusão dos eventos não recorrentes

138

17

(121)

155

31

(123)

Amortização de Ágios

150

-

(150)

123

-

(123)

Provisões para Contingências

7

7

-

55

55

-

Redução ao Valor Recuperável

10

10

-

7

7

-

Outros

(29)

-

29

(31)

(31)

-

Resultado Recorrente - atribuível aos acionistas controladores

6,382

5,757

(625)

6,169

6,362

194

As tabelas deste comunicado apresentam os números em milhões, no entanto, as variações e somatórios foram calculados utilizando números em unidades.

São Paulo, 30 de julho de 2018.

Alexsandro Broedel 
Diretor Executivo de Finanças e Relações com Investidores

Contato:
Itaú Unibanco - Corporate Communication
+55 (11) 5019-8880 / 8881 - [email protected]

FONTE Itaú Unibanco Holding S.A.

Related Links

https://www.itau.com.br/relacoes-com-investidores

SOURCE Itaú Unibanco Holding S.A.

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