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Significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2022
Significant Accounting Policies |
Consolidated Financial Statements |
Consolidated Financial Statements |
Topic
Consolidation | 2c I and 3
Fair value of financial instruments | 2c II and 28
Effective interest rate | 2c III, 5, 8, 9 and 10
Change to financial assets | 2c IV, 5, 8, 9 and 10
Transfer and write-off of financial assets | 2c V, 5, 8, 9 and 10
Expected credit loss | 2c VI, 8, 9, 10 and 32
Goodwill impairment | 2c VII and 14
Deferred income tax and social contribution | 2c VIII and 24
Defined benefit pension plan | 2c IX and 26
Provisions, contingencies and legal obligations | 2c X and 29
Technical provisions for insurance and private pension | 2c XI and 27
Summary of Consolidated Companies |
Summary of Consolidated Companies |  |  |  |  |  |  |  |  |
|  | Functional Currency (1,2) | Incorporation Country | Activity | Interest in voting capital % |  | Interest in total capital %
|  | 12/31/2022 | 12/31/2021 |  | 12/31/2022 | 12/31/2021
In Brazil |  |  |  |  |  |  |  |  |
Banco Itaú BBA S.A. |  | Real | Brazil | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Banco Itaú Consignado S.A. |  | Real | Brazil | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Banco Itaucard S.A. |  | Real | Brazil | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Banco Itauleasing S.A. (3) |  | Real | Brazil | Financial institution | - | 100.00% |  | - | 100.00%
Cia. Itaú de Capitalização |  | Real | Brazil | Premium Bonds | 100.00% | 100.00% |  | 100.00% | 100.00%
Dibens Leasing S.A. - Arrendamento Mercantil |  | Real | Brazil | Leasing | 100.00% | 100.00% |  | 100.00% | 100.00%
Financeira Itaú CBD S.A. Crédito, Financiamento e Investimento |  | Real | Brazil | Consumer finance credit | 50.00% | 50.00% |  | 50.00% | 50.00%
Hipercard Banco Múltiplo S.A. |  | Real | Brazil | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Itaú Corretora de Valores S.A. |  | Real | Brazil | Securities Broker | 100.00% | 100.00% |  | 100.00% | 100.00%
Itaú Seguros S.A. |  | Real | Brazil | Insurance | 100.00% | 100.00% |  | 100.00% | 100.00%
Itaú Unibanco S.A. |  | Real | Brazil | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Itaú Vida e Previdência S.A. |  | Real | Brazil | Pension plan | 100.00% | 100.00% |  | 100.00% | 100.00%
Luizacred S.A. Sociedade de Crédito, Financiamento e Investimento |  | Real | Brazil | Consumer finance credit | 50.00% | 50.00% |  | 50.00% | 50.00%
Redecard Instituição de Pagamento S.A. |  | Real | Brazil | Acquirer | 100.00% | 100.00% |  | 100.00% | 100.00%
Foreign |  |  |  |  |  |  |  |  |
Itaú CorpBanca Colombia S.A. |  | Colombian peso | Colombia | Financial institution | 65.27% | 49.30% |  | 65.27% | 49.30%
Banco Itaú (Suisse) S.A. |  | Swiss franc | Switzerland | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Banco Itaú Argentina S.A. |  | Argentine peso | Argentina | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Banco Itaú Paraguay S.A. |  | Guarani | Paraguay | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Banco Itaú Uruguay S.A. |  | Uruguayan peso | Uruguay | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Itau Bank, Ltd. |  | Real | Cayman Islands | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Itau BBA International plc |  | US Dollar | United Kingdom | Financial institution | 100.00% | 100.00% |  | 100.00% | 100.00%
Itau BBA USA Securities Inc. |  | US Dollar | United States | Securities Broker | 100.00% | 100.00% |  | 100.00% | 100.00%
Itaú CorpBanca |  | Chilean peso | Chile | Financial institution | 65.62% | 56.60% |  | 65.62% | 56.60%
1) All overseas offices of ITAÚ UNIBANCO HOLDING have the same functional currency as the parent company, except for CorpBanca New York Branch and Itaú Unibanco S.A. Miami Branch, which uses the US dollar.
2) On January 1, 2022, the functional currency of the units Itaú Unibanco S.A. Miami Branch and Itaú BBA USA Securities Inc. was changed from reais into dollars due to the modification in the scope of activity and the main economic environment in which the units operate.
3) Company incorporated by Dibens Leasing S.A. - Arrendamento Mercantil at 03/31/2022.

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