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

Note 16 - Intangible assets


				Other intangible assets
Intangible assets ⁽¹⁾	Acquisition of rights to credit payroll			Association for the promotion and offer of financial products and services ⁽⁴⁾			Acquisition of software			Development of software			Other intangible assets			Total
Amortization rates p.a.		20	%		8	%		20	%		20	%		10 to 20	%
Cost
Balance at 12/31/2016		1,046			1,748			3,840			3,525			1,078			11,237
Acquisitions		345			18			1,206			350			388			2,307
Terminated agreements/ write off		(329	)		(16	)		—			(1	)		(22	)		(368	)
Exchange variation		—			25			(77	)		—			685			633
Other ⁽⁴⁾		(2	)		677			(398	)		479			(604	)		152
Balance at 12/31/2017		1,060			2,452			4,571			4,353			1,525			13,961
Amortization ⁽²⁾
Balance at 12/31/2016		(555	)		(376	)		(1,701	)		(532	)		(284	)		(3,448	)
Amortization expense		(215	)		(273	)		(495	)		(446	)		(176	)		(1,605	)
Terminated agreements/ write off		310			16			—			(6	)		22			342
Exchange variation		—			(17	)		79			—			(134	)		(72	)
Other ⁽⁴⁾		(11	)		3			119			(283	)		58			(114	)
Balance at 12/31/2017		(471	)		(647	)		(1,998	)		(1,267	)		(514	)		(4,897	)
Impairment ⁽³⁾
Balance at 12/31/2016		(19	)		—			(54	)		(335	)		—			(408	)
Additions / assumptions		—			—			—			(14	)		—			(14	)
Write off		19			—			—			6			—			25
Balance at 12/31/2017		—			—			(54	)		(343	)		—			(397	)
Book value
Balance at 12/31/2017		589			1,805			2,519			2,743			1,011			8,667

(1)

The contractual commitments for the purchase of new intangible assets totaled R$ 984 achievable by 2020 (Note 36—Off balance sheet).

(2)

All intangible assets have a defined useful life.

(3)

Note 2.4i.

(4)

Reclassifications were made in the balances at December 31, 2017 aiming at permitting the proper presentation of operation balances, in accordance with their respective accounting natures.


				Other intangible assets
Intangible assets ⁽¹⁾	Acquisition of rights to credit payroll			Association for the promotion and offer of financial products and services			Acquisition of software			Development of software			Other intangible assets			Total
Amortization rates p.a.		20	%		8	%		20	%		20	%		10 to 20	%
Cost
Balance at 12/31/2015		1,005			1,409			2,362			3,311			960			9,047
Acquisitions		342			719			1,293			215			277			2,846
Terminated agreements / write off		(308	)		(73	)		(3	)		(1	)		—			(385	)
Exchange variation		—			(12	)		120			—			(130	)		(22	)
Other		7			(295	)		68			—			(29	)		(249	)
Balance at 12/31/2016		1,046			1,748			3,840			3,525			1,078			11,237
Amortization ⁽²⁾
Balance at 12/31/2015		(600	)		(330	)		(1,190	)		(252	)		(342	)		(2,714	)
Amortization expense		(261	)		(263	)		(429	)		(280	)		(298	)		(1,531	)
Terminated agreements / write off		306			67			1			—			—			374
Exchange variation		—			84			(107	)		—			110			87
Other		—			66			24			—			246			336
Balance at 12/31/2016		(555	)		(376	)		(1,701	)		(532	)		(284	)		(3,448	)
Impairment ⁽³⁾
Balance at 12/31/2015		(18	)		(2	)		—			(18	)		—			(38	)
Additions / assumptions		(1	)		—			(57	)		(317	)		—			(375	)
Reversals		—			2			3			—			—			5
Balance at 12/31/2016		(19	)		—			(54	)		(335	)		—			(408	)
Book value
Balance at 12/31/2016		472			1,372			2,085			2,658			794			7,381

(1)

The contractual commitments for the purchase of new intangible assets totaled R$ 262 achievable by 2017 (Note 36 - Off balance sheet).

(2)

All intangible assets have a defined useful life.

(3)

Note 2.4i.


				Other intangible assets
Intangible assets ⁽¹⁾	Acquisition of rights to credit payroll			Association for the promotion and offer of financial products and services			Acquisition of software			Development of software			Other intangible assets			Total
Amortization rates p.a.		20	%		8	%		20	%		20	%		10 to 20	%
Cost
Balance at 12/31/2014		1,067			1,582			1,965			2,836			791			8,241
Acquisitions		109			39			410			489			15			1,062
Terminated agreements / write off		(169	)		(195	)		(134	)		(14	)		(4	)		(516	)
Exchange variation		—			—			109			—			185			294
Other		(2	)		(17	)		12			—			(27	)		(34	)
Balance at 12/31/2015		1,005			1,409			2,362			3,311			960			9,047
Amortization ⁽²⁾
Balance at 12/31/2014		(556	)		(337	)		(918	)		(113	)		(149	)		(2,073	)
Amortization expense		(213	)		(144	)		(358	)		(138	)		(287	)		(1,140	)
Terminated agreements / write off		169			144			134			—			—			447
Exchange variation		—			—			(51	)		—			(150	)		(201	)
Other		—			7			3			(1	)		244			253
Balance at 12/31/2015		(600	)		(330	)		(1,190	)		(252	)		(342	)		(2,714	)
Impairment ⁽³⁾
Balance at 12/31/2014		(18	)		(2	)		—			(14	)		—			(34	)
Additions / assumptions		—			—			—			(4	)		—			(4	)
Reversals		—			—			—			—			—			—
Balance at 12/31/2015		(18	)		(2	)		—			(18	)		—			(38	)
Book value
Balance at 12/31/2015		387			1,077			1,172			3,041			618			6,295

(1)

The contractual commitments for the purchase of new intangible assets totaled R$ 281 achievable by 2016 (Note 36 - Off balance sheet).

(2)

All intangible assets have a defined useful life.

(3)

Note 2.4i.

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

ifrs-full:DisclosureOfIntangibleAssetsExplanatory