Banco Indusval Announced Disclosure of Consolidated Financial Report
OREANDA-NEWS. Banco Indusval S.A. (BI&P - Banco Indusval & Partners) (BM&FBOVESPA: IDVL3 and IDVL4) informs the filing with the CVM and the disclosure at the Company’s Investor Relations website (www.bip.b.br/ir) of the Consolidated Financial Report for Fiscal Year 2012 prepared under the international accounting standards - International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB).
The reconciliations between the Brazilian accounting standards (BR GAAP) and the international standards (IFRS), for the Shareholders’ Equity as of December 31, 2012 and the consolidated Net Result for 2012, are herewith attached.
Reconciliation of the Brazilian accounting standards (BR GAAP) and the international standards (IFRS), for the Shareholders’ Equity as of December 31, 2012
|
Shareholders’ Equity in BRGAAP |
586,275 |
|
Adjustments to IFRS, net of taxes |
|
|
Business combination - Sertrading |
(27) |
|
Business combination - Indusval Brokerage House |
(2,391) |
|
Discontinuity of cash flow hedge accounting |
3,131 |
|
Reversal of the partial sale of the Indusval Brokerage House |
115 |
|
Adjustment to fair value of assets for sale |
100 |
|
Accrual of income from assigned loan portfolios with substantial retention of risks and benefits |
756 |
|
Reversal of provisions for impaired non-operating assets (assets not in use) |
2,030 |
|
Deferral of bank fees and commissions by the effective interest rate method |
(13) |
|
Reversal of unearned income from past-due operations |
179 |
|
Derivatives in foreign exchange transactions and fair value |
(19) |
|
Impairment of loans and advances |
(2,427) |
|
Equity attributable to controlling stockholders under IFRS |
587,709 |
|
Non-controlling interests under IFRS |
926 |
|
Consolidated equity under IFRS |
588,635 |
Reconciliation of the Brazilian accounting standards (BR GAAP) and the international standards (IFRS), for the Consolidated Net Income for the Fiscal Year 2012
|
Net Profit in BRGAAP |
14,219 |
|
IFRS adjustments, net of taxes |
(12,160) |
|
Accrual of income from assigned loan portfolios with substantial retention of risks and benefits |
365 |
|
Reversal of provisions for impaired non-operating assets (assets not in use) |
(283) |
|
Deferral of bank fees and commissions by the effective interest rate method |
64 |
|
Reversal of unearned income from past-due operations |
(1,205) |
|
Derivatives in foreign exchange transactions and fair value |
(267) |
|
Impairment of loans and advances |
(6,637) |
|
Discontinuity of cash flow hedge accounting |
(4,700) |
|
Acquisition of affiliated company - Sertrading (capital gain adjustments) |
388 |
|
Reversal of the partial sale of the Indusval Brokerage House |
115 |
|
Net Profit in IFRS |
2,059 |
|
Controllers |
2,094 |
|
Non-controlling interests |
(35) |
|
Other comprehensive income |
1,232 |
|
Adjustment to fair value of assets for sale |
863 |
|
Change in fair value of cash flow hedging instruments |
369 |
|
Total Comprehensive income in IFRS |
3,291 |
|
Controllers |
3,326 |
|
Non-controlling interests |
(35) |
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