OTHER NON-INTEREST INCOME AND EXPENSES (Tables)

12 Months Ended

Dec. 31, 2010

Other Non-Interest Income and Expenses (Tables) [Abstract]

Schedule Of Other Noninterest Income [Table Text Block]

Schedule of other noninterest income

	01/01 to 12/31/2010		01/01 to 12/31/2009		01/01 to 12/31/2008
Gain on early payments to merchants - credit cards		1,203		869		63
Indexation charges of other assets		1,199		1,272		1,295
Gains and losses on sale of foreclosed assets, premises and equipment and investments in unconsolidated companies		176		476		343
Gains on sale of equity interest (1) (2)		-		370		279
Other		176		106		64
Gain on exchange of shares of Bovespa Holding S.A. (3)		-		-		424
Recovery of expenses		120		334		174
Deposits related to commissions		102		30		1
Remeasurement of equity interest held in Redecard S.A. (Note 3b)		-		4,530		-
Gain on exchange of equity interest in PSIUPAR (Note 3c)		-		936		-
Bargain purchase gain on acquisition of Unibanco and Unibanco Holdings (Note 3a)		-		830		-
Other		735		833		103
Total		3,535		10,110		2,403

 (1) Gain on sale of investments in Visa in the amount of R$ 345 and in Allianz in the amount of R$ 25 during 2009.

 (2) Gain on sale of investments in Mastercard and Visa during 2008.

 (3) During 2008, Bovespa Holding S.A. (Bovespa Holding) and Bolsa de Mercadorias & Futuros – BM&F S.A. (BM&F) entered into a business combination in which BM&F was considered the accounting acquirer. In accordance with ASC 325-20-30 upon the exchange of our shares of Bovespa Holding, that were classified as available-for-sale, for shares of the combined entity we recognized a gain of R$ 424 corresponding to the difference between the cost and the fair value of the shares of Bovespa Holding as of the date of the exchange and such fair value as of the date of exchange became our new cost basis for the shares received.

Schedule Of Other Noninterest Expense [Table Text Block]

Schedule of other noninterest expense

	01/01 to 12/31/2010		01/01 to 12/31/2009		01/01 to 12/31/2008
Contingent liabilities (Note 30b)		2,907		2,535		2,440
Taxes on services, revenue and other taxes		4,842		4,066		2,166
Credit card related expenses		1,604		1,136		553
Losses from third-party frauds		571		622		345
Contributions to the Fundo Garantidor de Crédito (Brazilian deposit guarantee fund)		264		266		122
Reimbursement in connection with acquisitions		72		-		190
Loss on sale of foreclosed assets, premises and equipment in unconsolidated companies		55		42		37
Payment related to exclusivity obligation - CBD (Note 34)		-		550		-
Other than temporary impairment on available-for-sale securities		20		56		53
Other		891		1,066		269
TOTAL		11,226		10,339		6,174