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Financial Assets at Fair Value Through Other Comprehensive Income - Securities (Tables)

12 Months Ended

Dec. 31, 2018

Text block1 [abstract]

Summary of Fair Value and Corresponding Gross Carrying Amount of Financial Assets at Fair Value Through Other Comprehensive Income-Securities Assets

The fair value and corresponding gross carrying amount of Financial Assets at Fair Value Through Other Comprehensive Income - Securities assets are as follows:    

		12/31/2018																12/31/2017
		Gross carrying amount				Fair value adjustments (in stockholders’ equity)				Expected loss				Fair value				Gross carrying amount				Fair value adjustments (in stockholders’ equity)				Expected loss				Fair value
Brazilian government securities (1a)																																			27,064				775				0				27,839				31,933				993				—				32,926
Other			36				0				(36	)			0				36				—				(36	)			—
Government securities – abroad (1b)			18,844				(70	)			(2	)			18,772				16,583				(41	)			—				16,542
Germany			22				0				0				22				—				—				—				—
Colombia			5,491				14				0				5,505				2,928				92				—				3,020
Chile			7,647				7				(1	)			7,653				9,554				(4	)			—				9,550
United States			2,634				(16	)			0				2,618				1,568				(18	)			—				1,550
France			891				0				0				891				—				—				—				—
Paraguay			1,601				(71	)			(1	)			1,529				1,915				(115	)			—				1,800
Uruguay			557				(4	)			0				553				618				4				—				622
Other			1				0				0				1				—				—				—				—
Corporate securities (1c)			2,719				40				(47	)			2,712				2,656				73				(48	)			2,681
Shares			77				84				0				161				73				75				—				148
Bank deposit certificates			1,053				0				0				1,053				685				—				—				685
Debentures			44				0				(42	)			2				44				—				(43	)			1
Eurobonds and others			1,542				(44	)			(2	)			1,496				1,851				(2	)			(2	)			1,847
Other			3				0				(3	)			0				3				—				(3	)			—
Total			48,663				745				(85	)			49,323				51,208				1,025				(84	)			52,149

(1) Financial assets at fair value through other comprehensive income - Securities pledged in guarantee of funding transactions of financial institutions and clients were: a) R$ 25,147 (R$ 26,953 at 12/31/2017), b) R$ 3,583 (R$ 37 at 12/31/2017) and c) R$ 237 (R$ 479 at 12/31/2017), totaling R$ 28,967 (R$ 27,469 at 12/31/2017);

Summary of Gross Carrying Amount and Fair Value of Financial Assets Through Other Comprehensive Income-Securities by Maturity

The gross carrying amount and the fair value of financial assets through other comprehensive income - securities by maturity are as follows:

		12/31/2018								12/31/2017
		Gross carrying amount				Fair value				Gross carrying amount				Fair value
Current			10,666				10,684				9,546				9,666
Non-stated maturity			77				161				73				148
Up to one year			10,589				10,523				9,473				9,518
Non-current			37,997				38,639				41,662				42,483
From one to five years			21,417				21,650				23,138				23,415
From five to ten years			11,906				12,029				11,368				11,680
After ten years			4,674				4,960				7,156				7,388
Total			48,663				49,323				51,208				52,149

Summary of Equity Instruments at Fair Value Through Other Comprehensive Income-Securities

Equity instruments at fair value through other comprehensive income - securities are presented in the table below:    

		12/31/2018
		Gross carrying amount				Adjustments to fair value (in Stockholders’ equity)				Expected loss				Fair Value
																	Negotiable shares			77				84				0				161
Total			77				84				0				161
		12/31/2017
		Gross carrying amount				Adjustments to fair value (in Stockholders’ equity)				Expected loss				Fair Value
																	Negotiable shares			73				75				—				148
Total			73				75				—				148

ITAÚ UNIBANCO HOLDING adopted the option of designating equity instruments at fair value through other comprehensive income due to the particularities of a certain market.     

		12/31/2018								12/31/2017
		Gross carrying amount				Fair Value				Gross carrying amount				Fair Value
Current			77				161				73				148
Non-stated maturity			77				161				73				148

Summary of Reconciliation of Expected Loss for Financial Assets at Fair Value Through Other Comprehensive Instrument-Securities, Segregated by Stages

Reconciliation of expected loss for Financial assets at fair value through other comprehensive instrument - securities, segregated by stages:     

Stage 1		Expected loss 01/01/2018				Gains / (Losses)				Purchases				Settlements				Expected loss 12/31/2018
Financial assets at fair value through other comprehensive income			(84	)			(1	)			(2	)			2				(85	)
Brazilian government securities			(36	)			0				0				0				(36	)
Other			(36	)			0				0				0				(36	)
Corporate securities			(48	)			(1	)			(2	)			2				(49	)
Debentures			(43	)			0				0				0				(43	)
Eurobonds and others			(2	)			(1	)			(2	)			2				(3	)
Other			(3	)			0				0				0				(3	)

Stage 1		Expected loss 01/01/2017				Gains / (Losses)				Purchases				Settlements				Transfer to stage 2				Transfer to stage 3				Expected loss 12/31/2017
Financial assets at fair value through other comprehensive income			(93	)			—				(2	)			—				—				11				(84	)
Brazilian government securities			(36	)			—				—				—				—				—				(36	)
Others			(36	)			—				—				—				—				—				(36	)
Corporate securities			(57	)			—				(2	)			—				—				11				(48	)
Debentures			(43	)			—				—				—				—				—				(43	)
Eurobond and others			(11	)			—				(2	)			—				—				11				(2	)
Others			(3	)			—				—				—				—				—				(3	)
Stage 3		Expected loss 01/01/2017				Gains / (Losses)				Purchases				Settlements				Cure from stage 1				Transfer to stage 2				Expected loss 12/31/2017
Financial assets at fair value through other comprehensive income			—				—				—				10				(10	)			—				—
Corporate securities			—				—				—				10				(10	)			—				—
Eurobonds and others			—				—				—				10				(10	)			—				—

Stage 1		Expected loss 01/01/2016				Gains / (Losses)				Purchases				Settlements				Transfer to stage 2				Cure from stage 3				Expected loss 12/31/2016
Financial assets at fair value through other comprehensive income			(82	)			—				(1	)			—				—				(10	)			(93	)
Brazilian government securities			(36	)			—				—				—				—				—				(36	)
Other			(36	)			—				—				—				—				—				(36	)
Corporate securities			(46	)			—				(1	)			—				—				(10	)			(57	)
Debentures			(43	)			—				—				—				—				—				(43	)
Other			(3	)			—				—				—				—				—				(3	)
Stage 3		Expected loss 01/01/2016				Gains / (Losses)				Purchases				Settlements				Transfer to stage 1				Transfer to stage 2				Expected loss 12/31/2016
Financial assets at fair value through other comprehensive income			(13	)			—				—				—				13				—				—
Corporate securities			(13	)			—				—				—				13				—				—
Eurobonds and others			(13	)			—				—				—				13				—				—

X

- Definition

The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 11A
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_11A_c&doctype=Standard
-URIDate 2017-03-09

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Disclosure of maturity analysis for financial assets at fair value through other comprehensive income.

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