(free translation of the original in Portuguese)
BANCO INDUSVAL S.A. Publicly Held Company with Authorized Capital Corporate Taxpayer (CNPJ/MF) nº 61.024.352/0001-71Company Registry (NIRE) nº 353000242-90
NOTICE TO MARKET Disclosure of Consolidated Financial Report in IFRSBanco Indusval S.A. (BI&P - Banco Indusval & Partners) (BM&FBOVESPA: IDVL3 and IDVL4) informs the filing with CVM and the disclosure at the Company's Investor Relations website (www.bip.b.br/ir) of the Consolidated Financial Report for Fiscal Year 2013 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,
2013 and the consolidated Net Result for 2013, are herewith attached.
São Paulo, March 25, 2014
BANCO INDUSVAL S.A. Gilberto Barshad Faiwichow Investor Relations Officer Reconciliation of the Brazilian accounting standards (BR GAAP) and the international standards (IFRS), for the Shareholders' Equity as of December 31, 2013 R$ ThousandShareholders' Equity in BR GAAP in December 31, 2013 | 673,346 |
Adjustments to IFRS, net of taxes | 7,431 |
Adjustments to IFRS from previous years | 1,436 |
Adjustment to fair value of assets for sale | 13 |
Accrual of income from assigned loan portfolios with substantial retention of
risks and benefits 134
Provision for impaired non-operating assets (assets not in use) (2,566) Deferral of bank fees and commissions by the effective interest rate method (4) Reversal of unearned income from past-due operations 22
Derivatives in foreign exchange transactions and fair value (66) Impairment of loans and advances 9,210
Discontinuity of hedge accounting of cash flow (1,636)
Write off of identifiable net assets fair value and reversal of goodwill
amortization from Sertrading 425
Acquisition - Voga 470
Acquisition - Intercap (7)
Accrual of income from assigned loan portfolios with substantial retention of
risks and benefits 134
Reversal of provision for non-operating assets impairment (assets not in use) (2,566) Deferral of bank fees and commissions by the effective interest rate method (4) Reversal of unearned income from past-due operations 22
Derivatives in foreign exchange transactions and fair value (66) Impairment of loans and advances 9,213
Discontinuity of hedge accounting of cash flow 2,452
Acquisition - Sertrading (identifiable net assets fair value adjustments) 425
Acquisition - Voga 470
Acquisition - Intercap (7)
Controllers (109,835) Non-controlling interests (110)
Other comprehensive income
Adjustment to fair value of assets for sale
Change in fair value of cash flow hedging instruments
Controllers
Non-Controllers
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