- Tax and social security lawsuits Contingencies are equivalent to the principal amount of taxes involved in tax, administrative or judicial challenges, subject to tax assessment notices, plus interest and, when applicable, fines and charges. The amount is accrued when it involves legal obligation, regardless of the likelihood of loss, that is, a favorable outcome to the institution is dependent upon the recognition of the unconstitutionality of the applicable law in force. In other cases, the Bank recognizes a provision whenever the likelihood of loss is probable. The table below shows the changes in the provisions and respective escrow deposits for Tax and Social Security lawsuits balances: Provisions 01/01 to 03/31/2013 01/01 to 03/31/2012 Legal obligation Contingencies Total Total Opening balance 7,612,614 2,820,311 10,432,925 8,644,552 Effect of change in consolidation criteria (Note 2b) 7,870 1,591 9,461 - (-) Contingencies guaranteed by indemnity clauses - (61,198) (61,198) (57,438) Subtotal 7,620,484 2,760,704 10,381,188 8,587,114 Restatement/Charges 68,992 36,042 105,034 224,584 Changes in the period reflected in results 35,166 30,318 65,484 169,740 Increase 229,353 43,183 272,536 202,971 Reversal (194,187) (12,865) (207,052) (33,231) Payment (390,793) (11,598) (402,391) (45,799) Subtotal 7,333,849 2,815,466 10,149,315 8,935,639 (+) Contingencies guaranteed by indemnity clauses - 62,139 62,139 58,565 Closing balance (Note 13c and 14c) 7,333,849 2,877,605 10,211,454 8,994,204 Closing balance at 03/31/2012 (Notes 13c and 14c) 6,608,943 2,385,261 8,994,204 - <strong>Itaú</strong> Unibanco Holding S.A. – Complete Financial Statements – Mach 31, 2013 146
Escrow deposits 01/01 to 03/31/2013 01/01 to 03/31/2012 Legal obligation Contingencies Total Total Opening balance 4,196,129 360,710 4,556,839 5,178,313 Effect of change in consolidation criteria (Note 2b) 8,211 - 8,211 - Appropriation of income 47,383 7,648 55,031 136,024 Changes in the period (395,458) 25,845 (369,613) 212,009 Deposited 174,712 26,029 200,741 217,317 Withdrawals (4,738) - (4,738) (4,459) Conversion into income (565,432) (184) (565,616) (849) Closing balance 3,856,265 394,203 4,250,468 5,526,346 Relocated to assets pledged in guarantee of contingencies (Note 12d) - 438 438 - Closing balance after relocated (Note 13a) 3,856,265 394,641 4,250,906 5,526,346 Closing balance at 03/31/2012 (Note 13a) 4,194,538 1,331,808 5,526,346 <strong>Itaú</strong> Unibanco Holding S.A. – Complete Financial Statements – Mach 31, 2013 147
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