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Risk and Capital Management - Summary of Position of Accounts Subject to Interest Rate Risk (Detail) - BRL (R$) R$ in Millions | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets | R$ 1,501,481 | R$ 1,424,876
Central Bank compulsory deposits | 91,248 | 94,148
Interbank deposits | 34,583 | 26,420
Securities purchased under agreements to resell | 198,428 | 280,136
Loan and lease operations | 585,791 | 536,091
Derivatives | 41,854 | 23,466
At Fair Value Through Other Comprehensive Income | 76,660 | 49,323
Financial liabilities | 1,211,999 | 1,151,237
Deposits | 507,060 | 463,424
Securities sold under repurchase agreements | 256,583 | 330,237
Interbank market debts | 174,862 | 134,670
Derivatives | 47,828 | 27,519
Structured notes | (201) | (192)
amortised cost | 1,010,644 | 994,759
At Fair Value Through Profit or Loss | 322,929 | 286,646
Financial liabilities at amortised cost | 1,159,830 | 1,119,734
At Fair Value Through Profit or Loss | 48,029 | 27,711
Interest rate risk [Member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets | 1,435,685 | 1,373,904
Central Bank compulsory deposits | 86,836 | 88,549
At Fair Value Through Other Comprehensive Income | 76,660 | 49,323
Financial liabilities | 1,094,228 | 1,053,438
Interest rate risk [Member] | Financial liabilities at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Deposits | 507,060 | 463,424
Securities sold under repurchase agreements | 256,583 | 330,237
Interbank market debts | 174,862 | 134,670
Institutional market debts | 104,244 | 93,974
Capitalization plans | 3,450 | 3,422
Financial liabilities at amortised cost | 1,046,199 | 1,025,727
Interest rate risk [Member] | Financial liabilities at fair value through profit or loss, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Derivatives | 47,828 | 27,519
Structured notes | 201 | 192
Difference asset/ liability (2) | 341,457 | 320,466
At Fair Value Through Profit or Loss | 48,029 |
Interest rate risk [Member] | Financial assets at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets |  | 949,386
Interbank deposits | 34,581 | 26,414
Securities purchased under agreements to resell | 198,422 | 280,132
Securities | 130,466 | 106,749
Loan and lease operations | 585,791 | 536,091
amortised cost | 949,260 |
Interest rate risk [Member] | Financial assets designated at fair value through profit or loss [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Securities | 281,075 | 263,180
Derivatives | 41,854 | 23,466
At Fair Value Through Profit or Loss | 322,929 | 286,646
0-30 days [Member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Derivatives | 6,998 | 3,987
Capitalization plans | 454 |
Derivatives | 6,653 | 3,168
0-30 days [Member] | Interest rate risk [Member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets | 264,750 | 277,165
Central Bank compulsory deposits | 86,836 | 88,549
At Fair Value Through Other Comprehensive Income | 2,464 | 1,915
Financial liabilities | 517,305 | 514,263
Cumulative difference | R$ (252,555) | R$ (237,098)
Ratio of cumulative difference to total interest-bearing assets | (17.60%) | (17.30%)
0-30 days [Member] | Interest rate risk [Member] | Financial liabilities at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Deposits | R$ 272,447 | R$ 248,913
Securities sold under repurchase agreements | 218,055 | 254,052
Interbank market debts | 19,086 | 7,438
Institutional market debts | 600 | 314
Capitalization plans |  | 374
Financial liabilities at amortised cost | 510,642 | 511,091
0-30 days [Member] | Interest rate risk [Member] | Financial liabilities at fair value through profit or loss, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Derivatives | 6,653 | 3,168
Structured notes | 10 | 4
Difference asset/ liability (2) | 252,555 | 237,098
At Fair Value Through Profit or Loss | 6,663 | 3,172
0-30 days [Member] | Interest rate risk [Member] | Financial assets at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets |  | 163,574
Interbank deposits | 23,337 | 19,181
Securities purchased under agreements to resell | 22,617 | 64,677
Securities | 1,290 | 1,007
Loan and lease operations | 87,946 | 78,709
amortised cost | 135,190 |
0-30 days [Member] | Interest rate risk [Member] | Financial assets designated at fair value through profit or loss [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Securities | 33,262 | 19,140
Derivatives | 6,998 | 3,987
At Fair Value Through Profit or Loss | 40,260 | 23,127
31-180 days [Member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Capitalization plans | 1,156 |
31-180 days [Member] | Interest rate risk [Member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets | 382,751 | 394,168
Central Bank compulsory deposits | 0 |
At Fair Value Through Other Comprehensive Income | 4,524 | 4,743
Financial liabilities | 113,511 | 89,354
Cumulative difference | R$ 16,685 | R$ 67,716
Ratio of cumulative difference to total interest-bearing assets | 1.20% | 4.90%
31-180 days [Member] | Interest rate risk [Member] | Financial liabilities at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Deposits | R$ 38,873 | R$ 36,856
Securities sold under repurchase agreements | 4,121 | 9,713
Interbank market debts | 51,776 | 33,869
Institutional market debts | 8,472 | 3,631
Capitalization plans |  | 1,202
Financial liabilities at amortised cost | 104,398 | 85,271
31-180 days [Member] | Interest rate risk [Member] | Financial liabilities at fair value through profit or loss, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Derivatives | 9,100 | 4,070
Structured notes | 13 | 13
Difference asset/ liability (2) | 269,240 | 304,814
At Fair Value Through Profit or Loss | 9,113 | 4,083
31-180 days [Member] | Interest rate risk [Member] | Financial assets at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets |  | 367,544
Interbank deposits | 4,448 | 4,815
Securities purchased under agreements to resell | 175,643 | 215,352
Securities | 13,659 | 7,320
Loan and lease operations | 161,143 | 140,057
amortised cost | 354,893 |
31-180 days [Member] | Interest rate risk [Member] | Financial assets designated at fair value through profit or loss [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Securities | 15,420 | 17,810
Derivatives | 7,914 | 4,071
At Fair Value Through Profit or Loss | 23,334 | 21,881
181-365 days [Member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Capitalization plans | 867 |
181-365 days [Member] | Interest rate risk [Member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets | 141,277 | 100,598
Central Bank compulsory deposits | 0 |
At Fair Value Through Other Comprehensive Income | 3,284 | 4,026
Financial liabilities | 72,484 | 70,062
Cumulative difference | R$ 85,478 | R$ 98,252
Ratio of cumulative difference to total interest-bearing assets | 6.00% | 7.20%
181-365 days [Member] | Interest rate risk [Member] | Financial liabilities at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Deposits | R$ 22,877 | R$ 22,063
Securities sold under repurchase agreements | 1,700 | 7,756
Interbank market debts | 39,155 | 31,869
Institutional market debts | 4,763 | 4,579
Capitalization plans |  | 960
Financial liabilities at amortised cost | 69,362 | 67,227
181-365 days [Member] | Interest rate risk [Member] | Financial liabilities at fair value through profit or loss, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Derivatives | 3,096 | 2,815
Structured notes | 26 | 20
Difference asset/ liability (2) | 68,793 | 30,536
At Fair Value Through Profit or Loss | 3,122 | 2,835
181-365 days [Member] | Interest rate risk [Member] | Financial assets at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets |  | 78,314
Interbank deposits | 3,290 | 1,730
Securities purchased under agreements to resell | 0 |
Securities | 14,817 | 5,792
Loan and lease operations | 84,542 | 70,792
amortised cost | 102,649 |
181-365 days [Member] | Interest rate risk [Member] | Financial assets designated at fair value through profit or loss [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Securities | 32,299 | 15,945
Derivatives | 3,045 | 2,313
At Fair Value Through Profit or Loss | 35,344 | 18,258
From one to five years [member] | Financial liabilities at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Institutional market debts |  | 58,513
Capitalization plans |  | 886
From one to five years [member] | Interest rate risk [Member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets | 443,579 | 404,069
Central Bank compulsory deposits | 0 |
At Fair Value Through Other Comprehensive Income | 46,456 | 21,649
Financial liabilities | 305,933 | 319,392
Cumulative difference | R$ 223,124 | R$ 182,929
Ratio of cumulative difference to total interest-bearing assets | 15.50% | 13.30%
From one to five years [member] | Interest rate risk [Member] | Financial liabilities at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Deposits | R$ 154,032 | R$ 146,288
Securities sold under repurchase agreements | 13,309 | 40,877
Interbank market debts | 63,180 | 58,375
Institutional market debts | 53,452 | 58,513
Capitalization plans | 973 | 886
Financial liabilities at amortised cost | 284,946 | 304,939
From one to five years [member] | Interest rate risk [Member] | Financial liabilities at fair value through profit or loss, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Derivatives | 20,906 | 14,360
Structured notes | 81 | 93
Difference asset/ liability (2) | 137,646 | 84,677
At Fair Value Through Profit or Loss | 20,987 | 14,453
From one to five years [member] | Interest rate risk [Member] | Financial assets at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets |  | 219,186
Interbank deposits | 3,474 | 688
Securities purchased under agreements to resell | 0 | 12
Securities | 56,178 | 50,969
Loan and lease operations | 185,210 | 167,517
amortised cost | 244,862 |
From one to five years [member] | Interest rate risk [Member] | Financial assets designated at fair value through profit or loss [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Securities | 137,612 | 154,171
Derivatives | 14,649 | 9,063
At Fair Value Through Profit or Loss | 152,261 | 163,234
Over 5 years [member] | Financial liabilities at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Institutional market debts |  | 26,937
Over 5 years [member] | Interest rate risk [Member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets | 203,328 | 197,904
Central Bank compulsory deposits | 0 |
At Fair Value Through Other Comprehensive Income | 19,932 | 16,990
Financial liabilities | 84,995 | 60,367
Cumulative difference | R$ 341,457 | R$ 320,466
Ratio of cumulative difference to total interest-bearing assets | 23.80% | 23.30%
Over 5 years [member] | Interest rate risk [Member] | Financial liabilities at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Deposits | R$ 18,831 | R$ 9,304
Securities sold under repurchase agreements | 19,398 | 17,839
Interbank market debts | 1,665 | 3,119
Institutional market debts | 36,957 | 26,937
Capitalization plans | 0 |
Financial liabilities at amortised cost | 76,851 | 57,199
Over 5 years [member] | Interest rate risk [Member] | Financial liabilities at fair value through profit or loss, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Derivatives | 8,073 | 3,106
Structured notes | 71 | 62
Difference asset/ liability (2) | 118,333 | 137,537
At Fair Value Through Profit or Loss | 8,144 | 3,168
Over 5 years [member] | Interest rate risk [Member] | Financial assets at amortised cost, category [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Financial assets |  | 120,768
Interbank deposits | 32 |
Securities purchased under agreements to resell | 162 | 91
Securities | 44,522 | 41,661
Loan and lease operations | 66,950 | 79,016
amortised cost | 111,666 |
Over 5 years [member] | Interest rate risk [Member] | Financial assets designated at fair value through profit or loss [member] |  |
Disclosure of position of accounts subject to interest rate risk [Line Items] |  |
Securities | 62,482 | 56,114
Derivatives | 9,248 | 4,032
At Fair Value Through Profit or Loss | R$ 71,730 | R$ 60,146

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35H&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35I&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35M&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35N&doctype=Standard -URIDate 2019-03-27 + Details
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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 The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_8_e&doctype=Standard -URIDate 2019-03-27 + Details
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