XML 205 R173.htm IDEA: XBRL DOCUMENT
v3.23.1

Fair value of financial instruments (Details 4) - BRL (R$) R$ in Millions | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
IfrsStatementLineItems [Line Items] |  |
At Amortized Cost | R$ 1,586,992 | R$ 1,375,782
Central Bank compulsory deposits | 115,748 | 110,392
Interbank deposits | 59,592 | 69,942
Securities purchased under agreements to resell | 221,779 | 169,718
Other financial assets | 111,823 | 96,473
(-) Provision for expected loss | (50,687) | (41,079)
At Amortized Cost | 1,755,498 | 1,553,107
Deposits | 871,438 | 850,372
Securities sold under repurchase agreements | 293,440 | 252,848
Other financial liabilities | 583 | 161
Provision for Expected Loss | 3,684 | 5,200
Loan commitments | 2,874 | 4,433
Financial guarantees | 810 | 767
Not measured at fair value in statement of financial position but for which fair value is disclosed [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial assets at fair value | 1,586,992 | 1,375,782
At Amortized Cost | 1,586,992 | 1,375,782
Central Bank compulsory deposits | 115,748 | 110,392
Interbank deposits | 59,592 | 69,942
Securities purchased under agreements to resell | 221,779 | 169,718
Securities | 219,315 | 147,746
Loan and financial lease | 909,422 | 822,590
Other financial assets | 111,823 | 96,473
(-) Provision for expected loss | 50,687 | 41,079
Financial liabilities | 1,759,182 | 1,558,307
At Amortized Cost | 1,755,498 | 1,553,107
Deposits | 871,438 | 850,372
Securities sold under repurchase agreements | 293,440 | 252,848
Interbank market funds | 294,587 | 177,145
Institutional market funds | 129,382 | 138,636
Other financial liabilities | 166,651 | 134,106
Provision for Expected Loss | 3,684 | 5,200
Loan commitments | 2,874 | 4,433
Financial guarantees | 810 | 767
At fair value [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial assets at fair value | 1,588,402 | 1,376,534
At Amortized Cost | 1,588,402 | 1,376,534
Central Bank compulsory deposits | 115,748 | 110,392
Interbank deposits | 59,868 | 70,112
Securities purchased under agreements to resell | 221,779 | 169,718
Securities | 219,133 | 147,219
Loan and financial lease | 910,738 | 823,699
Other financial assets | 111,823 | 96,473
(-) Provision for expected loss | 50,687 | 41,079
Financial liabilities | 1,758,475 | 1,558,838
At Amortized Cost | 1,754,791 | 1,553,638
Deposits | 871,370 | 850,277
Securities sold under repurchase agreements | 293,440 | 252,848
Interbank market funds | 294,573 | 177,181
Institutional market funds | 128,757 | 139,226
Other financial liabilities | 166,651 | 134,106
Provision for Expected Loss | 3,684 | 5,200
Loan commitments | 2,874 | 4,433
Financial guarantees | R$ 810 | R$ 767

X
- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2022-03-24 + Details
Name: | ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deposit liabilities from customers held by the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DepositsFromCustomers
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_f&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialAssetsAtAmortisedCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value of financial assets. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialAssetsAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_g&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_f&doctype=Standard&book=b -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialLiabilitiesAtAmortisedCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialLiabilitiesAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of contractual undiscounted cash flows for gross commitments to receive a loan. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph B11D -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_B11D_e&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_GrossLoanCommitments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph m -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_m&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_RepurchaseAgreementsAndCashCollateralOnSecuritiesLent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | itub_CentralBankCompulsoryDeposits
Namespace Prefix: | itub_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Financial Guarantee + References No definition available. + Details
Name: | itub_FinancialGuarantee
Namespace Prefix: | itub_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | itub_FinancialLiabilitiesProvisionForExpectedLoss
Namespace Prefix: | itub_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | itub_IfrsStatementLineItems
Namespace Prefix: | itub_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Institutional market funds. + References No definition available. + Details
Name: | itub_InstitutionalMarketFunds
Namespace Prefix: | itub_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Interbank market funds. + References No definition available. + Details
Name: | itub_InterbankMarketFunds
Namespace Prefix: | itub_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Loan and Financial Lease. + References No definition available. + Details
Name: | itub_LoanAndFinancialLease
Namespace Prefix: | itub_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Securities. + References No definition available. + Details
Name: | itub_Securities
Namespace Prefix: | itub_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_MeasurementAxis=ifrs-full_NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ifrs-full_AtFairValueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |