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Fair Value of Financial Instruments - Summary of Carrying and Estimated Fair Values for Financial Instruments (Detail) - BRL (R$) R$ in Millions | Dec. 31, 2021 | Dec. 31, 2020
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Disclosure of fair value measurement of assets and liabilities [Line Items] |  |
At Amortized Cost | R$ 1,375,782 | R$ 1,275,799
Central Bank compulsory deposits | 104,592 | 90,059
Interbank deposits | 69,942 | 55,685
Securities purchased under agreements to resell | 169,718 | 239,943
Other financial assets | 96,473 | 93,255
Provision for Expected Loss | (41,079) | (47,051)
At Fair Value Through Other Comprehensive Income | 105,622 | 109,942
At Fair Value Through Profit or Loss | 434,169 | 465,581
Derivatives | 69,045 | 76,504
Other financial assets | 157 | 6
At amortized cost | 1,553,107 | 1,495,641
Deposits | 850,372 | 809,010
Securities sold under repurchase agreements | 252,848 | 273,364
Other financial liabilities | 134,267 | 118,929
At Fair Value Through Profit or Loss | 63,479 | 79,653
Derivatives | 63,204 | 79,505
Structured notes | (114) | (143)
Provision for expected loss | 5,200 | 4,392
Loan Commitments | 4,433 | 3,485
Financial Guarantees | 767 | 907
Carrying value [Member] |  |
Disclosure of fair value measurement of assets and liabilities [Line Items] |  |
Financial assets | 1,915,573 | 1,851,322
At Amortized Cost | 1,375,782 | 1,275,799
Central Bank compulsory deposits | 104,592 | 90,059
Interbank deposits | 69,942 | 55,685
Securities purchased under agreements to resell | 169,718 | 239,943
Voluntary investments with the Central Bank of Brazil | 5,800 |
Securities | 147,746 | 129,804
Loan and Financial Lease | 822,590 | 714,104
Other financial assets | 96,473 | 93,255
Provision for Expected Loss | (41,079) | (47,051)
At Fair Value Through Other Comprehensive Income | 105,622 | 109,942
Securities | 105,622 | 109,942
At Fair Value Through Profit or Loss | 434,169 | 465,581
Securities | 364,967 | 389,071
Derivatives | 69,045 | 76,504
Other financial assets | 157 | 6
Financial liabilities | 1,621,786 | 1,579,686
At amortized cost | 1,553,107 | 1,495,641
Deposits | 850,372 | 809,010
Securities sold under repurchase agreements | 252,848 | 273,364
Interbank market funds | 177,145 | 156,035
Institutional market funds | 138,636 | 138,308
Other financial liabilities | 134,106 | 118,924
At Fair Value Through Profit or Loss | 63,479 | 79,653
Derivatives | 63,204 | 79,505
Structured notes | 114 | 143
Other financial liabilities | 161 | 5
Provision for expected loss | 5,200 | 4,392
Loan Commitments | 4,433 | 3,485
Financial Guarantees | 767 | 907
Estimated fair value [member] |  |
Disclosure of fair value measurement of assets and liabilities [Line Items] |  |
Financial assets | 1,916,325 | 1,861,146
At Amortized Cost | 1,376,534 | 1,285,623
Central Bank compulsory deposits | 104,592 | 90,059
Interbank deposits | 70,112 | 55,883
Securities purchased under agreements to resell | 169,718 | 239,943
Voluntary investments with the Central Bank of Brazil | 5,800 |
Securities | 147,219 | 131,159
Loan and Financial Lease | 823,699 | 722,375
Other financial assets | 96,473 | 93,255
Provision for Expected Loss | (41,079) | (47,051)
At Fair Value Through Other Comprehensive Income | 105,622 | 109,942
Securities | 105,622 | 109,942
At Fair Value Through Profit or Loss | 434,169 | 465,581
Securities | 364,967 | 389,071
Derivatives | 69,045 | 76,504
Other financial assets | 157 | 6
Financial liabilities | 1,622,317 | 1,581,953
At amortized cost | 1,553,638 | 1,497,908
Deposits | 850,277 | 808,965
Securities sold under repurchase agreements | 252,848 | 273,364
Interbank market funds | 177,181 | 156,106
Institutional market funds | 139,226 | 140,549
Other financial liabilities | 134,106 | 118,924
At Fair Value Through Profit or Loss | 63,479 | 79,653
Derivatives | 63,204 | 79,505
Structured notes | 114 | 143
Other financial liabilities | 161 | 5
Provision for expected loss | 5,200 | 4,392
Loan Commitments | 4,433 | 3,485
Financial Guarantees | R$ 767 | R$ 907

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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 2021-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_a&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_e&doctype=Standard -URIDate 2021-03-24 + Details
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