XML 110 R58.htm IDEA: XBRL DOCUMENT v3.19.1

Stockholders' equity (Tables)

12 Months Ended

Dec. 31, 2018

Text block1 [abstract]

Summary of Change in Shares of Paid-in Capital in the Beginnining and End of the Period

The breakdown and change in shares of paid-in capital in the beginning and end of the period are shown below:

		12/31/2018
		Number												Amount
		Common				Preferred				Total
Residents in Brazil at 12/31/2017			3,299,073,506				1,116,291,341				4,415,364,847				65,482
Residents abroad at 12/31/2017			20,877,606				2,114,271,985				2,135,149,591				31,666
Shares of capital stock at 12/31/2017			3,319,951,112				3,230,563,326				6,550,514,438				97,148
Stock Split – ESM of 07/27/2018 – Approved on 10/31/2018			1,652,763,453				1,615,281,663				3,268,045,116				0
(-) Cancellation of Shares – Meeting of the Board of Directors 02/22/2018			(14,424,206	)			0				(14,424,206	)			0
Shares of capital stock at 12/31/2018			4,958,290,359				4,845,844,989				9,804,135,348				97,148
Residents in Brazil at 12/31/2018			4,928,076,320				1,609,055,166				6,537,131,486				64,776
Residents abroad at 12/31/2018			30,214,039				3,236,789,823				3,267,003,862				32,372
Treasury shares at 12/31/2017(1)			14,424,206				71,459,714				85,883,920				(2,743	)
Purchase of shares			0				13,100,000				13,100,000				(510	)
(-) Cancellation of Shares – Meeting of the Board of Directors 02/22/2018			(14,424,206	)			0				(14,424,206	)			534
Result of delivery of treasury shares			0				(29,623,265	)			(29,623,265	)			899
Stock Split – ESM of 07/27/2018 – Approved on 10/31/2018			0				28,677,977				28,677,977				0
Treasury shares at 12/31/2018 (1)			0				83,614,426				83,614,426				(1,820	)
Outstanding shares at 12/31/2018			4,958,290,359				4,762,230,563				9,720,520,922
Outstanding shares at 12/31/2017(2)			4,958,290,359				4,738,655,417				9,696,945,776
		12/31/2017
		Number												Amount
		Common				Preferred				Total
Residents in Brazil at 12/31/2016			5,003,025,466				1,657,445,596				6,660,471,062				65,534
Residents abroad at 12/31/2016			24,590,859				3,188,399,392				3,212,990,251				31,614
Shares of capital stock at 12/31/2016			5,027,616,325				4,845,844,988				9,873,461,313				97,148
(-) Cancellation of shares – Meeting of the Board of Directors 12/15/2017			(47,689,657	)			—				(47,689,657	)			—
Shares of capital stock at 12/31/2017			4,979,926,668				4,845,844,988				9,825,771,656				97,148
Residents in Brazil at 12/31/2017			4,948,610,259				1,674,437,011				6,623,047,270				65,482
Residents abroad at 12/31/2017			31,316,409				3,171,407,977				3,202,724,386				31,666
Treasury shares at 12/31/2016 (1)			4,611				104,406,693				104,411,304				(1,882	)
Purchase of shares			69,321,355				56,974,350				126,295,705				(3,089	)
(-) Cancellation of shares – Meeting of the Board of Directors 12/15/2017			(47,689,657	)			—				(47,689,657	)			1,178
Result of delivery of treasury shares			—				(54,191,472	)			(54,191,472	)			1,050
Treasury shares at 12/31/2017(1)			21,636,309				107,189,571				128,825,880				(2,743	)
Outstanding shares at 12/31/2017 (2)			4,958,290,359				4,738,655,417				9,696,945,776
Outstanding shares at 12/31/2016 (2)			5,027,611,714				4,741,438,296				9,769,050,010

(1) Own shares, purchased based on authorization of the Board of Directors, to be held in Treasury for subsequent cancellation of replacement in the market.

(2) For better comparability, outstanding shares in the period of 12/31/2017 and 12/31/2016 were adjusted by the split approved on 10/31/2018.

Summary of Cost of Shares Purchased and Average Cost of Treasury Shares and Market Price

Cost of shares purchased in the period, as well the average cost of treasury shares and their market price (in Brazilian Reais per share):

Cost / market value		01/01 to 12/31/2018
		Common				Preferred
Minimum			0				37.45
Weighted average			0				38.95
Maximum			0				40.06
Treasury shares
Average cost			0				21.76
Market value at 12/31/2018			30.05				35.50
Cost / market value (*)		01/01 to 12/31/2017
		Common				Preferred
Minimum			24.70				22.32
Weighted average			24.70				24.16
Maximum			24.70				25.70
Treasury shares (*)
Average cost			24.70				20.60
Market value at 12/31/2017			25.12				28.38

(*) For better comparability, information of the period 12/31/2017 was adjusted by the split approved on 10/31/2018.

Summary of Calculation of Dividends and Interest on Capital

l  - Calculation of dividends and interest on capital

		12/31/2018				12/31/2017				12/31/2016
Statutory net income			21,945				21,108				18,853
Adjustments:
(-) Legal reserve - 5%			(1,097	)			(1,055	)			(943	)
Dividend calculation basis			20,848				20,053				17,910
Mandatory minimum dividend - 25%			5,212				5,013				4,478
Dividends and Interest on Capital Paid / Provided for / Identified (*)			22,437				17,558				10,000

(*) On December 31, 2018, it includes extraordinary dividends, with balances of the Statutory Reserve.    

Schedule of Stockholders' Compensation

ll  - Stockholders’ compensation     

		12/31/2018
		Gross value per share (R$)				Gross				WHT				Net
Paid / prepaid							5,921				(122	)			5,799
Dividends - 11 monthly installments from February to December 2018			0,0150				1,069				0				1,069
Dividends - paid on 08/30/2018			0,6240				4,041				0				4,041
Interest on capital - paid on 08/30/2018			0,1252				811				(122	)			689
Provided for (Recorded in Other Liabilities)							248				(15	)			233
Dividends - 1 monthly installment paid on 01/02/2019			0,0150				145				0				145
Interest on capital - credited on 12/27/2018 to be paid until 04/30/2019			0.0106				103				(15	)			88
Identified in Revenue Reserve In Stockholders’ Equity			1.8001				17,498				(1,093	)			16,405
Total from 01/01 to 12/31/2018							23,667				(1,230	)			22,437
		12/31/2017
		Gross value per share (R$)				Gross				WHT				Net
Paid / prepaid							3,666				(389	)			3,277
Dividends - 11 monthly installments from February to December 2017			0,0150				1,074				—				1,074
Interest on capital - paid on 08/25/2017			0,3990				2,592				(389	)			2,203
Provided for (Recorded in Other Liabilities)							1,877				(140	)			1,737
Dividends - 1 monthly installment paid on 01/02/2018			0,0150				98				—				98
Dividends provision			0.1304				843				—				843
Interest on capital, credited on 12/28/2017 to be paid until 04/30/2018			0.1445				936				(140	)			796
Identified in Revenue Reserve In Stockholders’ Equity			2.1126				13,658				(1,114	)			12,544
Total from 01/01 to 12/31/2017							19,201				(1,643	)			17,558
		12/31/2016
		Gross value per share (R$)				Gross				WHT				Net
Paid / prepaid							3,355				(355	)			3,000
Dividends - 11 monthly installments paid from February to December 2016			0,0150				987				—				987
Interest on capital - paid on 08/25/2016			0,3990				2,368				(355	)			2,013
Provided for (Recorded in Other Liabilities)							3,169				(461	)			2,708
Dividends - 1 monthly installment paid on 01/02/2017			0,0150				98				—				98
Interest on capital - credited on 12/30/2016 paid on 04/28/2017			0.4714				3,071				(461	)			2,610
Identified in Revenue Reserve In Stockholders’ Equity			0.7754				5,050				(758	)			4,292
Total from 01/01 to 12/31/2016							11,574				(1,574	)			10,000

Summary of Appropriated Reserves

ll  - Appropriated reserves    

		12/31/2018				12/31/2017				12/31/2016
Capital reserves			285				285				285
Premium on subscription of shares			284				284				284
Reserves from tax incentives, restatement of equity securities and other			1				1				1
Revenue reserves			13,195				12,214				3,158
Legal (1)			9,989				8,892				7,838
Statutory (2)			(2,775	)			589				1,132
Corporate reorganizations (Note 2.4 a IV)			(11,517	)			(10,925	)			(10,862	)
Special revenue reserves (3)			17,498				13,658				5,050
Total reserves at parent company			13,480				12,499				3,443

(1) It purpose is to ensure the integrity of capital, compensate loss or increase capital.

(2) Its main purpose is to ensure the remuneration flow to shareholders.

(3) Refers to Dividends or Interest on Capital declared until 12/31/2018, 12/31/2017 and 12/31/2016.

Summary of Non-controlling Interests

d) Non-controlling interests    

		Stockholders’ equity								Net Income
		12/31/2018				12/31/2017				01/01 to 12/31/2018				01/01 to 12/31/2017
Itaú CorpBanca (Note 3)			11,645				11,144				539				(38	)
Itaú CorpBanca Colômbia S.A. (Note 3)			1,268				1,203				(2	)			(50	)
Financeira Itaú CBD S.A. Crédito, Financiamento e Investimento			364				297				105				70
Luizacred S.A. Soc. Cred. Financiamento Investimento			288				241				44				24
Other			119				93				46				26
Total			13,684				12,978				732				32

X

- Definition

The disclosure of classes of share capital. [Refer: Share capital [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 79
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_79_a&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DisclosureOfDividendsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of non-controlling interests. [Refer: Non-controlling interests]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of reserves within equity. [Refer: Other reserves [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 79
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_79_b&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of treasury shares. [Refer: Treasury shares]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DisclosureOfTreasurySharesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of Shareholders Compensation Explanatory

+ References

No definition available.

+ Details

Name:	itub_DisclosureOfShareholdersCompensationExplanatory
Namespace Prefix:	itub_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Text block1 [abstract]

+ References

No definition available.

+ Details

Name:	itub_TextBlock1Abstract
Namespace Prefix:	itub_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration