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Financial Assets Held for Trading and Designated at Fair Value Through Profit or Loss - Additional Information (Detail) - BRL (R$) R$ in Millions | Dec. 31, 2019 | Dec. 31, 2018
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Disclosure of financial assets held for trading [Line Items] |  |
Fair value of financial assets held for trading | R$ 322,929 | R$ 286,646
Itau Vida e Previdencia S.A. [Member] |  |
Disclosure of financial assets held for trading [Line Items] |  |
Fair value of financial assets held for trading | R$ 204,530 | R$ 188,069

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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_8_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Disclosure of financial assets held for trading. + References No definition available. + Details
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- Details
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