IRR310313.pdf - Banco Itaú

Off-balance sheet contingencies - The amounts related to Tax and Social Security Lawsuits considered to be as
possible loss, which total estimated risk is R$ 9,876,800, are the following:
INSS – Non-compensatory amounts – R$ 2,477,031: we defend the non-taxation of these amounts, mainly
profit sharing, stock option, transportation vouchers and sole bonus.
IRPJ, CSLL, PIS and COFINS – Request for offset dismissed - R$ 1,467,217: cases in which the liquidity
and the offset credit certainty are discussed.
IRPJ and CSLL - Interest on capital - R$ 913,690: we defend the deductibility of interest on capital declared
to stockholders based on the Brazilian long-term interest rate (TJLP) on the stockholders’ equity for the year
and for prior years.
IRPJ and CSLL - Losses and discounts on receipt of credits – R$ 458,981: deductibility of effective losses as
operating expense – credit assignment and renegotiation.
ISS – Banking Institutions – R$ 423,888: these are banking operations, which revenue may not be
interpreted as price per service rendered and/or arises from activities not listed under a Supplementary Law.
IRPJ and CSLL – Goodwill – Deduction – R$ 379.031: deductibility of goodwill on acquisition of investments
with future expected profitability.
IRPJ and CSLL – Profit made available abroad – R$ 343,384: discussion of the calculation basis for levy of
these taxes on profits earned abroad.
INSS – Prevention Accident Factor (FAP) – R$ 325,130: Adequacy of SAT Multiplier, in conformity with the
number of Occupational Accident Notices.
Itaú Unibanco Holding S.A. – Complete Financial Statements – Mach 31, 2013 149