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Post-employment benefits (Tables) | 12 Months Ended
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Dec. 31, 2022
Post-employment Benefits |
Summary of Main Assumptions Used in Actuarial Valuation of Retirement Plans |
Summary of Main Assumptions Used in Actuarial Valuation of Retirement Plans |  |
| 12/31/2022 | 12/31/2021
Mortality table (1) | AT-2000 | AT-2000
Discount rate (2) | 10.34% p.a. | 9.46% p.a.
Inflation (3) | 4.00% p.a. | 4.00% p.a.
Actuarial method | Projected Unit Credit | Projected Unit Credit
1) Correspond to those disclosed by SOA (Society of Actuaries), that reflect a 10% increase in the probabilities of survival regarding the respective basic tables. 2) Determined based on market yield relating to National Treasury Notes (NTN-B) and compatible with the economic scenario observed on the balance sheet closing date, considering the volatility of interest market and models used. 3) Refers to estimated long-term projection.
Retirement plans sponsored by foreign subsidiaries - Banco Itaú (Suisse) S.A., Itaú CorpBanca Colombia S.A. and PROSERV - Promociones y Servicios S.A. de C.V. - are structured as Defined Benefit modality and adopt actuarial assumptions adequate to masses of participants and the economic scenario of each country.
Summary of Allocation of Assets by Category Segmented into Quoted and Not Quoted in Active Market |
Summary of Allocation of Assets by Category Segmented into Quoted and Not Quoted in Active Market |  |  |  |  |
Types | Fair value |  | % Allocation
12/31/2022 | 12/31/2021 |  | 12/31/2022 | 12/31/2021
Fixed income securities | 20,684 | 19,904 |  | 94.4% | 90.8%
Quoted in an active market | 20,102 | 19,508 |  | 91.7% | 89.0%
Non quoted in an active market | 582 | 396 |  | 2.7% | 1.8%
Variable income securities | 515 | 1,323 |  | 2.3% | 6.1%
Quoted in an active market | 508 | 1,312 |  | 2.3% | 6.0%
Non quoted in an active market | 7 | 11 |  | - | 0.1%
Structured investments | 138 | 150 |  | 0.6% | 0.7%
Non quoted in an active market | 138 | 150 |  | 0.6% | 0.7%
Real estate | 527 | 462 |  | 2.4% | 2.1%
Loans to participants | 69 | 73 |  | 0.3% | 0.3%
Total | 21,933 | 21,912 |  | 100.0% | 100.0%
Summary of Change in Net Amount Recognized in Balance Sheet |
Summary of Change in Net Amount Recognized in Balance Sheet |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 12/31/2022
| Note | BD and CV plans |  | CD plans |  | Other post-employment benefits |  | Total
|  | Net asset | Actuarial liabilities | Asset ceiling | Recognized amount |  | Pension plan fund | Asset ceiling | Recognized amount |  | Liabilities |  | Recognized amount
Amounts at the beginning of the period |  | 21,912 | (20,039) | (3,255) | (1,382) |  | 447 | (2) | 445 |  | (779) |  | (1,716)
Amounts recognized in income (1+2+3+4) |  | 1,995 | (1,845) | (308) | (158) |  | (36) | - | (36) |  | (246) |  | (440)
1 - Cost of current service |  | - | (33) | - | (33) |  | - | - | - |  | - |  | (33)
2 - Cost of past service |  | - | - | - | - |  | - | - | - |  | (155) |  | (155)
3 - Net interest (1) |  | 1,995 | (1,812) | (308) | (125) |  | 39 | - | 39 |  | (91) |  | (177)
4 - Other expenses (2) |  | - | - | - | - |  | (75) | - | (75) |  | - |  | (75)
Amount recognized in stockholders' equity - other comprehensive income (5+6+7) |  | (447) | 596 | (171) | (22) |  | 9 | (40) | (31) |  | 25 |  | (28)
5 - Effects on asset ceiling (4) |  | - | - | (171) | (171) |  | - | (40) | (40) |  | - |  | (211)
6 - Remeasurements |  | (441) | 557 | - | 116 |  | 9 | - | 9 |  | 25 |  | 150
Changes in demographic assumptions |  | - | 29 | - | 29 |  | - | - | - |  | - |  | 29
Changes in financial assumptions |  | - | 1,499 | - | 1,499 |  | 9 | - | 9 |  | 46 |  | 1,554
Experience of the plan (3) |  | (441) | (971) | - | (1,412) |  | - | - | - |  | - |  | (1,412)
7 - Exchange variation |  | (6) | 39 | - | 33 |  | - | - | - |  | - |  | 33
Other (8+9+10) |  | (1,527) | 1,651 | - | 124 |  | - | - | - |  | 151 |  | 275
8 - Receipt by Destination of Resources |  | - | - | - | - |  | - | - | - |  | - |  | -
9 - Benefits paid |  | (1,651) | 1,651 | - | (1) |  | - | - | - |  | 151 |  | 150
10 - Contributions and investments from sponsor |  | 124 | - | - | 124 |  | - | - | - |  | - |  | 124
Amounts at the end of period |  | 21,933 | (19,637) | (3,734) | (1,438) |  | 420 | (42) | 378 |  | (849) |  | (1,909)
Amount recognized in Assets | 18a |  |  |  | 33 |  |  |  | 378 |  | - |  | 411
Amount recognized in Liabilities | 18b |  |  |  | (1,471) |  |  |  | - |  | (849) |  | (2,320)
|  | 12/31/2021
|  | BD and CV plans |  | CD plans |  | Other post-employment benefits |  | Total
|  | Net assets | Actuarial liabilities | Asset ceiling | Recognized amount |  | Pension plan fund | Asset ceiling | Recognized amount |  | Liabilities |  | Recognized amount
Amounts at the beginning of the period |  | 23,225 | (20,662) | (3,642) | (1,079) |  | 1,454 | (951) | 503 |  | (922) |  | (1,498)
Amounts recognized in income (1+2+3+4) |  | 1,722 | (1,575) | (278) | (131) |  | 41 | (68) | (27) |  | (66) |  | (224)
1 - Cost of current service |  | - | (53) | - | (53) |  | - | - | - |  | - |  | (53)
2 - Cost of past service |  | - | - | - | - |  | - | - | - |  | - |  | -
3 - Net interest (1) |  | 1,722 | (1,522) | (278) | (78) |  | 104 | (68) | 36 |  | (66) |  | (108)
4 - Other expenses (2) |  | - | - | - | - |  | (63) | - | (63) |  | - |  | (63)
Amount recognized in stockholders' equity - other comprehensive income (5+6+7) |  | (1,764) | 817 | 665 | (282) |  | (725) | 1,017 | 292 |  | 81 |  | 91
5 - Effects on asset ceiling |  | - | - | 665 | 665 |  | (484) | 1,017 | 533 |  | - |  | 1,198
6 - Remeasurements |  | (1,766) | 801 | - | (965) |  | (241) | - | (241) |  | 81 |  | (1,125)
Changes in demographic assumptions |  | - | 4 | - | 4 |  | - | - | - |  | - |  | 4
Changes in financial assumptions |  | - | 3,708 | - | 3,708 |  | - | - | - |  | 113 |  | 3,821
Experience of the plan (3) |  | (1,766) | (2,911) | - | (4,677) |  | (241) | - | (241) |  | (32) |  | (4,950)
7 - Exchange variation |  | 2 | 16 | - | 18 |  | - | - | - |  | - |  | 18
Other (8+9+10) |  | (1,271) | 1,381 | - | 110 |  | (323) | - | (323) |  | 128 |  | (85)
8 - Receipt by Destination of Resources (4) |  | - | - | - | - |  | (323) | - | (323) |  | - |  | (323)
9 - Benefits paid |  | (1,381) | 1,381 | - | - |  | - | - | - |  | 128 |  | 128
10 - Contributions and investments from sponsor |  | 110 | - | - | 110 |  | - | - | - |  | - |  | 110
Amounts at the end of period |  | 21,912 | (20,039) | (3,255) | (1,382) |  | 447 | (2) | 445 |  | (779) |  | (1,716)
Amount recognized in Assets | 18a |  |  |  | 48 |  |  |  | 445 |  | - |  | 493
Amount recognized in Liabilities | 18b |  |  |  | (1,430) |  |  |  | - |  | (779) |  | (2,209)
1) Corresponds to the amount calculated on 01/01/2021 based on the initial amount (Net Assets, Actuarial Liabilities and Restriction of Assets), taking into account the estimated amount of payments / receipts of benefits / contributions, multiplied by the discount rate of 9.46% p.a. (on 01/01/2020 the rate used was 7.64% p.a.) 2) Corresponds to the use of asset amounts allocated in pension funds of the defined contribution plans. 3) Correspond to the income obtained above / below the expected return and comprise the contributions made by participants. 4) Includes the effects of the allocation of the surplus from the pension fund of Itaubanco Defined Contribution Plan.
Summary of Defined Benefit Contribution |
Summary of Defined Benefit Contribution |  |  |  |  |
| Estimated contributions |  | Contributions made
| 2023 |  | 01/01 to 12/31/2022 |  | 01/01 to 12/31/2021
Retirement plan - FIU | 39 |  | 54 |  | 43
Retirement plan - FUNBEP | 85 |  | 39 |  | 32
Total (1) | 124 |  | 93 |  | 75
1) Include extraordinary contributions agreed upon in deficit equation plans.
Summary of Maturity Profile of Defined Benefit Liabilities |
Summary of Maturity Profile of Defined Benefit Liabilities |  |  |  |  |  |  |
| Duration (1) | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | to | 2032
Pension plan - FIU | 9.12 | 1,136 | 1,072 | 1,110 | 1,151 | 1,186 | 6,388
Pension plan - FUNBEP | 8.51 | 656 | 676 | 694 | 711 | 728 | 3,846
Other post-employment benefits | 6.13 | 196 | 189 | 80 | 85 | 68 | 235
Total |  | 1,988 | 1,937 | 1,884 | 1,947 | 1,982 | 10,469
1) Average duration of plan´s actuarial liabilities.
Summary of Sensitivity of Defined Benefit Obligation |
Summary of Sensitivity of Defined Benefit Obligation |  |  |  |  |  |  |
Main assumptions | BD and CV plans |  | Other post-employment benefits
Present value of liability | Income | Stockholders´ equity (Other comprehensive income) (1) |  | Present value of liability | Income | Stockholders´ equity (Other comprehensive income) (1)
Discount rate |  |  |  |  |  |  |
Increase by 0.5% | (763) | - | 284 |  | (23) | - | 23
Decrease by 0.5% | 824 | - | (311) |  | 25 | - | (25)
Mortality table |  |  |  |  |  |  |
Increase by 5% | (218) | - | 82 |  | (10) | - | 10
Decrease by 5% | 228 | - | (87) |  | 11 | - | (11)
Medical inflation |  |  |  |  |  |  |
Increase by 1% | - | - | - |  | 56 | - | (56)
Decrease by 1% | - | - | - |  | (48) | - | 48
1) Net of effects of asset ceiling

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