|
|
|
Balances at |
|
|
|
Comprehensive |
|
|
|
Balances at |
|
|
|
Comprehensive |
|
Business |
|
|
|
Balances at |
|
|
|
12/31/15 |
|
Income statement |
|
income |
|
Other |
|
12/31/16 |
|
Income statement |
|
income |
|
(Note 1 c.1) |
|
Other |
|
12/31/17 |
|
Deferred tax assets (liabilities) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Income and social contribution taxes on tax losses (1) |
|
26,519 |
|
(12,448) |
|
— |
|
— |
|
14,071 |
|
710,411 |
|
— |
|
69,451 |
|
— |
|
793,933 |
|
Income and social contribution taxes on temporary differences (2) |
|
685,071 |
|
(748,969) |
|
78,840 |
|
(1,516) |
|
13,426 |
|
(1,251,816) |
|
58,192 |
|
48,434 |
|
(86) |
|
(1,131,850) |
|
Provisions for legal, labor, tax civil and regulatory contingencies |
|
1,954,236 |
|
276,100 |
|
— |
|
— |
|
2,230,336 |
|
68,399 |
|
— |
|
— |
|
— |
|
2,298,735 |
|
Trade accounts payable and other provisions |
|
687,124 |
|
(10,001) |
|
— |
|
— |
|
677,123 |
|
(25,706) |
|
— |
|
— |
|
— |
|
651,417 |
|
Estimated losses on impairment of accounts receivable |
|
447,018 |
|
(88,213) |
|
— |
|
— |
|
358,805 |
|
76,155 |
|
— |
|
— |
|
— |
|
434,960 |
|
Customer portfolio and trademarks |
|
343,107 |
|
(30,015) |
|
— |
|
— |
|
313,092 |
|
(58,674) |
|
— |
|
— |
|
— |
|
254,418 |
|
Estimated losses from modems and other P&E items |
|
294,945 |
|
(10,268) |
|
— |
|
— |
|
284,677 |
|
(83,736) |
|
— |
|
— |
|
— |
|
200,941 |
|
Pension plans and other post-employment benefits |
|
26,285 |
|
1,633 |
|
80,501 |
|
— |
|
108,419 |
|
8,630 |
|
57,485 |
|
— |
|
— |
|
174,534 |
|
Profit sharing |
|
106,198 |
|
19,058 |
|
— |
|
— |
|
125,256 |
|
(15,210) |
|
— |
|
— |
|
— |
|
110,046 |
|
Provision for loyalty program |
|
32,604 |
|
(13,492) |
|
— |
|
— |
|
19,112 |
|
(1,991) |
|
— |
|
— |
|
— |
|
17,121 |
|
Accelerated accounting depreciation |
|
10,865 |
|
13,168 |
|
— |
|
— |
|
24,033 |
|
(15,773) |
|
— |
|
— |
|
— |
|
8,260 |
|
Estimated impairment losses on inventories |
|
10,707 |
|
1,392 |
|
— |
|
— |
|
12,099 |
|
(347) |
|
— |
|
— |
|
— |
|
11,752 |
|
Derivative transactions |
|
59,408 |
|
2,358 |
|
(1,633) |
|
— |
|
60,133 |
|
(35,084) |
|
822 |
|
— |
|
— |
|
25,871 |
|
Licenses |
|
(1,204,226) |
|
(216,330) |
|
— |
|
— |
|
(1,420,556) |
|
(216,330) |
|
— |
|
— |
|
— |
|
(1,636,886) |
|
Effects of goodwill generated in the acquisition of Vivo Part. |
|
(809,600) |
|
(54,720) |
|
— |
|
— |
|
(864,320) |
|
(5,461) |
|
— |
|
— |
|
— |
|
(869,781) |
|
Goodwill from Spanish and Navytree |
|
(337,535) |
|
— |
|
— |
|
— |
|
(337,535) |
|
— |
|
— |
|
— |
|
— |
|
(337,535) |
|
Goodwill from Vivo Part. |
|
(837,918) |
|
(167,202) |
|
— |
|
— |
|
(1,005,120) |
|
(167,203) |
|
— |
|
— |
|
— |
|
(1,172,323) |
|
Goodwill from GVTPart. |
|
— |
|
(522,228) |
|
— |
|
— |
|
(522,228) |
|
(696,305) |
|
— |
|
— |
|
— |
|
(1,218,533) |
|
Technological Innovation Law |
|
(193,146) |
|
52,206 |
|
— |
|
— |
|
(140,940) |
|
43,407 |
|
— |
|
— |
|
— |
|
(97,533) |
|
Income and social contribution taxes on other temporary differences (3) |
|
94,999 |
|
(2,415) |
|
(28) |
|
(1,516) |
|
91,040 |
|
(126,587) |
|
(115) |
|
48,434 |
|
(86) |
|
12,686 |
|
Total deferred tax assets (liabilities), noncurrent |
|
711,590 |
|
(761,417) |
|
78,840 |
|
(1,516) |
|
27,497 |
|
(541,405) |
|
58,192 |
|
117,885 |
|
(86) |
|
(337,917) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deferred tax assets |
|
4,153,054 |
|
|
|
|
|
|
|
4,541,952 |
|
|
|
|
|
|
|
|
|
5,288,176 |
|
Deferred tax liabilities |
|
(3,441,464) |
|
|
|
|
|
|
|
(4,514,455) |
|
|
|
|
|
|
|
|
|
(5,626,093) |
|
Deferred tax assets (liabilities), net |
|
711,590 |
|
|
|
|
|
|
|
27,497 |
|
|
|
|
|
|
|
|
|
(337,917) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Represented in the balance sheet as follows: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deferred tax assets |
|
711,590 |
|
|
|
|
|
|
|
27,497 |
|
|
|
|
|
|
|
|
|
371,408 |
|
Deferred tax liabilities |
|
— |
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
|
|
(709,325) |
|
(1) |
This refers to the amounts recorded which, in accordance with Brazilian tax legislation, may be offset to the limit of 30% of the tax bases computed for the following years, with no expiry date. In 2017, additions of R$779,862 were recorded in the Consolidated , composed of R$587,374 of the Company and R$194,488 of Terra Networks and POP. |
|
(2) |
This refers to amounts that will be realized upon payment of provisions, effective impairment losses for trade accounts receivable, or realization of inventories, as well as upon reversal of other provisions. |
|
(3) |
These refer to deferred taxes arising from other temporary differences, such as deferred income, renewal of licenses burden, subsidy on the sale of mobile phones, among others. |