AVAILABLE FOR SALE SECURITIES (Details Textuals) (BRL) In Millions	12 Months Ended
Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Other than temporary impairment on available for sale securities	20	56	53

- Definition

The amount by which the fair value of an investment in debt and equity securities categorized as Available-for-sale is less than the amortized cost basis or carrying amount of that investment at the balance sheet date and the decline in fair value is deemed to be other than temporary, before considering whether or not such amount is recognized in earnings or other comprehensive income.

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