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

12 Months Ended

Dec. 31, 2019

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:


	12/31/2019										12/31/2018
	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)		48,718		2,014			—			50,732		27,064		775			—			27,839
Other government securities		36		—			(36	)		—		36		—			(36	)		—
Government securities – abroad (1b)		20,638		(64	)		(3	)		20,571		18,844		(70	)		(2	)		18,772
Germany		23		—			—			23		22		—			—			22
Colombia		3,851		27			—			3,878		5,491		14			—			5,505
Chile		11,119		89			—			11,208		7,647		7			(1	)		7,653
United States		2,758		(2	)		—			2,756		2,634		(16	)		—			2,618
France		—		—			—			—		891		—			—			891
Italy		328		1			—			329		—		—			—			—
Paraguay		1,957		(174	)		(3	)		1,780		1,601		(71	)		(1	)		1,529
Uruguay		602		(5	)		—			597		557		(4	)		—			553
Other		—		—			—			—		1		—			—			1
Corporate debt securities (1c)		5,308		96			(47	)		5,357		2,719		40			(47	)		2,712
Negotiable Shares		83		66			—			149		77		84			—			161
Bank deposit certificates		2,371		—			—			2,371		1,053		—			—			1,053
Securitized real estate loans		25		1			—			26		—		—			—			—
Debentures		387		(10	)		(43	)		334		44		—			(42	)		2
Eurobonds and others		2,439		39			(1	)		2,477		1,542		(44	)		(2	)		1,496
Other		3		—			(3	)		—		3		—			(3	)		—

Total		74,700		2,046			(86	)		76,660		48,663		745			(85	)		49,323

(1)

Financial assets at fair value through other comprehensive income - Securities pledged in guarantee of funding transactions of financial institutions and customers were: a) R$ 27,864 (R$ 25,147 at 12/31/2018), b) R$ 590 (R$ 3,583 at 12/31/2018) and c) with no amount as of that date (R$ 237 at 12/31/2018), totaling R$ 28,454 (R$ 28,967 at 12/31/2018).

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:


	12/31/2019				12/31/2018
	Gross carrying amount		Fair value		Gross carrying amount		Fair value
Current		10,258		10,272		10,666		10,684
Non-stated maturity		83		149		77		161
Up to one year		10,175		10,123		10,589		10,523
Non-current		64,442		66,388		37,997		38,639
From one to five years		45,704		46,456		21,417		21,650
From five to ten years		11,101		11,649		11,906		12,029
After ten years		7,637		8,283		4,674		4,960

Total		74,700		76,660		48,663		49,323

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:


	12/31/2019
	Gross carrying amount		Adjustments to fair value (in Stockholders’ equity)		Expected loss		Fair Value
Negotiable shares		83		66		—		149

Total		83		66		—		149


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

Total		77		84		—		161

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.


	12/31/2019				12/31/2018
	Gross carrying amount		Fair Value		Gross carrying amount		Fair Value
Current		83		149		77		161
Non-stated maturity		83		149		77		161

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 Other financial assets, segregated by stages:


Stage 1	Expected loss 12/31/2018			Gains / (Losses)			Purchases			Settlements		Transfer to stage 2		Transfer to stage 3		Expected loss 12/31/2019
Financial assets at fair value through other comprehensive income		(85	)					(1	)		—		—		—		(86	)

Government securities - abroad		—			(2	)		(1	)		—		—		—		(3	)
Brazilian government securities		(36	)		—			—			—		—		—		(36	)
Other		(36	)		—			—			—		—		—		(36	)
Corporate debt securities		(49	)		2			—			—		—		—		(47	)
Debentures		(43	)		—			—			—		—		—		(43	)
Eurobonds and others		(3	)		2			—			—		—		—		(1	)
Other		(3	)		—			—			—		—		—		(3	)


Stage 1	Expected loss 12/31/2017			Gains / (Losses)			Purchases			Settlements		Transfer to stage 2		Transfer to stage 3		Expected loss 12/31/2018
Financial assets at fair value through other comprehensive income		(84	)		(1	)		(2	)		2		—		—		(85	)

Brazilian government securities		(36	)		—			—			—		—		—		(36	)
Other		(36	)		—			—			—		—		—		(36	)
Corporate debt securities		(48	)		(1	)		(2	)		2		—		—		(49	)
Debentures		(43	)		—			—			—		—		—		(43	)
Eurobond and others		(2	)		(1	)		(2	)		2		—		—		(3	)
Other		(3	)		—			—			—		—		—		(3	)