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Loan and lease operations | 12 Months Ended
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Dec. 31, 2022
Operations |
Loan and lease operations | Note 10 - Loan and lease operations a) Composition of loans and lease operations portfolio
Below is the composition of the carrying amount of loan operations and lease operations by type, sector of debtor, maturity and concentration:
Summary of Composition of Carrying Amount of Loan Operations and Lease Operations by Type, Sector of Debtor, Maturity and Concentration |  |
Loans and lease operations by type | 12/31/2022 | 12/31/2021
Individuals | 400,103 | 332,536
Credit card | 135,855 | 112,809
Personal loan | 53,945 | 42,235
Payroll loans | 73,633 | 63,416
Vehicles | 31,606 | 29,621
Mortgage loans | 105,064 | 84,455
Corporate | 139,268 | 135,034
Micro / small and medium companies | 164,896 | 149,970
Foreign loans - Latin America | 205,155 | 205,050
Total loans and lease operations | 909,422 | 822,590
Provision for Expected Loss (1) | (52,324) | (44,316)
Total loans and lease operations, net of Expected Credit Loss | 857,098 | 778,274
1) Comprises Expected Credit Loss for Financial Guarantees Pledged R$ (810) (R$ (767) at 12/31/2021) and Loan Commitments R$ (2,874) (R$ (4,433) at 12/31/2021).
By maturity | 12/31/2022 | 12/31/2021
Overdue as from 1 day | 30,656 | 20,960
Falling due up to 3 months | 247,233 | 211,329
Falling due from 3 months to 12 months | 228,942 | 205,119
Falling due after 1 year | 402,591 | 385,182
Total loans and lease operations | 909,422 | 822,590
By concentration | 12/31/2022 | 12/31/2021
Largest debtor | 5,916 | 6,414
10 largest debtors | 33,265 | 33,694
20 largest debtors | 50,714 | 49,541
50 largest debtors | 85,427 | 79,403
100 largest debtors | 118,015 | 111,116
The breakdown of the loans and lease operations portfolio by debtor’s industry is described in Note 32, item 1.4.1 - By business sector. b) Gross Carrying Amount (Loan Portfolio)
Reconciliation of gross portfolio of loans and lease operations, segregated by stages:
Summary of Reconciliation of Gross Portfolio of Loan Operations and Lease Operations |  |  |  |  |  |  |  |
01/01/2022 |  |  |  |  |  |  |  |
Stage 1 | Balance at | Transfer to Stage 2 (3) | Transfer to Stage 3 (1) | Cure from Stage 2 (3) | Cure from Stage 3 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2021 | 12/31/2022
Individuals | 270,371 | (65,771) | (2,966) | 29,153 | 61 | - | 74,362 | 305,210
Corporate | 128,519 | (626) | (2,360) | 1,098 | 137 | - | 6,437 | 133,205
Micro / Small and medium companies | 124,555 | (18,158) | (1,600) | 16,215 | 170 | - | 21,439 | 142,621
Foreign loans - Latin America | 178,719 | (7,720) | (1,014) | 2,426 | 19 | - | 10,086 | 182,516
Total | 702,164 | (92,275) | (7,940) | 48,892 | 387 | - | 112,324 | 763,552
Stage 2 | Balance at | Cure to Stage 1 (3) | Transfer to Stage 3 | Transfer from Stage 1 (3) | Cure from Stage 3 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2021 | 12/31/2022
Individuals | 38,168 | (29,153) | (13,041) | 65,771 | 1,392 | - | (3,498) | 59,639
Corporate | 1,600 | (1,098) | (173) | 626 | 19 | - | (73) | 901
Micro / Small and medium companies | 16,749 | (16,215) | (4,310) | 18,158 | 1,167 | - | (3,250) | 12,299
Foreign loans - Latin America | 13,389 | (2,426) | (3,388) | 7,720 | 831 | - | (2,263) | 13,863
Total | 69,906 | (48,892) | (20,912) | 92,275 | 3,409 | - | (9,084) | 86,702
Stage 3 | Balance at | Cure to Stage 1 | Cure to Stage 2 | Transfer from Stage 1 | Transfer from Stage 2 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2021 | 12/31/2022
Individuals | 23,997 | (61) | (1,392) | 2,966 | 13,041 | (13,876) | 10,579 | 35,254
Corporate | 4,915 | (137) | (19) | 2,360 | 173 | (822) | (1,308) | 5,162
Micro / Small and medium companies | 8,666 | (170) | (1,167) | 1,600 | 4,310 | (3,661) | 398 | 9,976
Foreign loans - Latin America | 12,942 | (19) | (831) | 1,014 | 3,388 | (1,783) | (5,935) | 8,776
Total | 50,520 | (387) | (3,409) | 7,940 | 20,912 | (20,142) | 3,734 | 59,168
Consolidated 3 Stages |  |  |  |  | Balance at | Derecognition | Acquisition / (Settlement) | Closing balance
|  |  |  | 12/31/2021 | 12/31/2022
Individuals |  |  |  |  | 332,536 | (13,876) | 81,443 | 400,103
Corporate |  |  |  |  | 135,034 | (822) | 5,056 | 139,268
Micro / Small and medium companies |  |  |  |  | 149,970 | (3,661) | 18,587 | 164,896
Foreign loans - Latin America |  |  |  |  | 205,050 | (1,783) | 1,888 | 205,155
Total (2) |  |  |  |  | 822,590 | (20,142) | 106,974 | 909,422
1) In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part there of have first gone through stage 2.
2) Comprises R$ 14,052 pegged to Libor.
3) The change in the period of the parameter used to estimate the significant increase/reduction in credit risk caused an effect on the transfer from stage 1 to stage 2 in the amount of R$ 26,005 and in the transfer from stage 2 to 1 in the amount if R$ 27,155.
Reconciliation of gross portfolio of loans and lease operations, segregated by stages:
01/01/2021 |  |  |  |  |  |  |  |
Stage 1 | Balance at | Transfer to Stage 2 | Transfer to Stage 3 (1) | Cure from Stage 2 | Cure from Stage 3 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2020 | 12/31/2021
Individuals | 199,158 | (30,578) | (1,663) | 12,788 | - | - | 90,666 | 270,371
Corporate | 123,665 | (865) | (109) | 1,338 | 43 | - | 4,447 | 128,519
Micro / Small and medium companies | 96,784 | (14,019) | (960) | 9,630 | 146 | - | 32,974 | 124,555
Foreign loans - Latin America | 167,601 | (8,527) | (929) | 5,794 | 468 | - | 14,312 | 178,719
Total | 587,208 | (53,989) | (3,661) | 29,550 | 657 | - | 142,399 | 702,164
Stage 2 | Balance at | Cure to Stage 1 | Transfer to Stage 3 | Transfer from Stage 1 | Cure from Stage 3 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2020 | 12/31/2021
Individuals | 30,793 | (12,788) | (7,207) | 30,578 | 1,141 | - | (4,349) | 38,168
Corporate | 2,793 | (1,338) | (182) | 865 | 20 | - | (558) | 1,600
Micro / Small and medium companies | 15,965 | (9,630) | (2,867) | 14,019 | 742 | - | (1,480) | 16,749
Foreign loans - Latin America | 16,692 | (5,794) | (3,630) | 8,527 | 959 | - | (3,365) | 13,389
Total | 66,243 | (29,550) | (13,886) | 53,989 | 2,862 | - | (9,752) | 69,906
Stage 3 | Balance at | Cure to Stage 1 | Cure to Stage 2 | Transfer from Stage 1 | Transfer from Stage 2 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2020 | 12/31/2021
Individuals | 25,532 | - | (1,141) | 1,663 | 7,207 | (10,309) | 1,045 | 23,997
Corporate | 8,063 | (43) | (20) | 109 | 182 | (310) | (3,066) | 4,915
Micro / Small and medium companies | 9,206 | (146) | (742) | 960 | 2,867 | (2,354) | (1,125) | 8,666
Foreign loans - Latin America | 17,852 | (468) | (959) | 929 | 3,630 | (5,034) | (3,008) | 12,942
Total | 60,653 | (657) | (2,862) | 3,661 | 13,886 | (18,007) | (6,154) | 50,520
Consolidated 3 Stages |  |  |  |  | Balance at | Derecognition | Acquisition / (Settlement) | Closing balance
|  |  |  | 12/31/2020 | 12/31/2021
Individuals |  |  |  |  | 255,483 | (10,309) | 87,362 | 332,536
Corporate |  |  |  |  | 134,521 | (310) | 823 | 135,034
Micro / Small and medium companies |  |  |  |  | 121,955 | (2,354) | 30,369 | 149,970
Foreign loans - Latin America |  |  |  |  | 202,145 | (5,034) | 7,939 | 205,050
Total (2) |  |  |  |  | 714,104 | (18,007) | 126,493 | 822,590
1) In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2.
2) Comprises R$ 29,875 pegged to Libor.
Modification of contractual cash flows The amortized cost of financial assets classified in stages 2 and stage 3, which had their contractual cash flows modified was R$ 1,949 (R$ 10,330 at 12/31/2021) before the modification, which gave rise to an effect on profit or loss of R$ 13 (R$ 5 from 01/01 to 12/31/2021). At 12/31/2022, the gross carrying amount of financial assets which had their contractual cash flows modified in the period and were transferred to stage 1 corresponds to R$ 601 (R$ 1,330 at 12/31/2021). c) Expected credit loss
Reconciliation of expected credit loss of loans and lease operations, segregated by stages:
Summary of Reconciliation of Expected Loan Losses for Loan Operations and Lease Operations |  |  |  |  |  |  |  |
01/01/2022 |  |  |  |  |  |  |  |
Stage 1 | Balance at | Transfer to Stage 2 (3) | Transfer to Stage 3 (1) | Cure from Stage 2 (3) | Cure from Stage 3 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2021 | 12/31/2022
Individuals | (6,851) | 2,045 | 222 | (1,445) | (3) | - | 618 | (5,414)
Corporate | (413) | 6 | 1 | (127) | (3) | - | 56 | (480)
Micro / Small and medium companies | (1,812) | 767 | 98 | (806) | (33) | - | 355 | (1,431)
Foreign loans - Latin America | (2,373) | 179 | 18 | (91) | (5) | - | (67) | (2,339)
Total | (11,449) | 2,997 | 339 | (2,469) | (44) | - | 962 | (9,664)
Stage 2 | Balance at | Cure to Stage 1 (3) | Transfer to Stage 3 | Transfer from Stage 1 (3) | Cure from Stage 3 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2021 | 12/31/2022
Individuals | (4,501) | 1,445 | 4,648 | (2,045) | (122) | - | (5,072) | (5,647)
Corporate | (865) | 127 | 31 | (6) | (9) | - | 219 | (503)
Micro / Small and medium companies | (1,556) | 806 | 1,055 | (767) | (201) | - | (1,564) | (2,227)
Foreign loans - Latin America | (1,353) | 91 | 592 | (179) | (219) | - | (478) | (1,546)
Total | (8,275) | 2,469 | 6,326 | (2,997) | (551) | - | (6,895) | (9,923)
Stage 3 | Balance at | Cure to Stage 1 | Cure to Stage 2 | Transfer from Stage 1 | Transfer from Stage 2 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2021 | 12/31/2022
Individuals | (12,868) | 3 | 122 | (222) | (4,648) | 13,876 | (15,483) | (19,220)
Corporate | (3,529) | 3 | 9 | (1) | (31) | 822 | (1,743) | (4,470)
Micro / Small and medium companies | (4,023) | 33 | 201 | (98) | (1,055) | 3,661 | (4,651) | (5,932)
Foreign loans - Latin America | (4,172) | 5 | 219 | (18) | (592) | 1,783 | (340) | (3,115)
Total | (24,592) | 44 | 551 | (339) | (6,326) | 20,142 | (22,217) | (32,737)
Consolidated 3 Stages |  |  |  |  | Balance at | Derecognition | (Increase) / Reversal | Closing balance
|  |  |  | 12/31/2021 | 12/31/2022 (2)
Individuals |  |  |  |  | (24,220) | 13,876 | (19,937) | (30,281)
Corporate |  |  |  |  | (4,807) | 822 | (1,468) | (5,453)
Micro / Small and medium companies |  |  |  |  | (7,391) | 3,661 | (5,860) | (9,590)
Foreign loans - Latin America |  |  |  |  | (7,898) | 1,783 | (885) | (7,000)
Total |  |  |  |  | (44,316) | 20,142 | (28,150) | (52,324)
1) In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2.
2) Comprises Expected Credit Loss for Financial Guarantees R$ (810) (R$ (767) at 12/31/2021) and Loan Commitments R$ (2,874) (R$ (4,433) at 12/31/2021).
3) Reflects the expected credit loss arising from the change in the period of the parameter used to estimate the significant increase/decrease in credit risk.
Reconciliation of expected credit loss of loans and lease operations, segregated by stages:
01/01/2021 |  |  |  |  |  |  |  |
Stage 1 | Balance at | Transfer to Stage 2 | Transfer to Stage 3 (1) | Cure from Stage 2 | Cure from Stage 3 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2020 | 12/31/2021
Individuals | (5,403) | 1,435 | 203 | (579) | - | - | (2,507) | (6,851)
Corporate | (740) | 36 | 8 | (132) | (2) | - | 417 | (413)
Micro / Small and medium companies | (1,273) | 592 | 64 | (464) | (51) | - | (680) | (1,812)
Foreign loans - Latin America | (2,389) | 226 | 12 | (179) | (46) | - | 3 | (2,373)
Total | (9,805) | 2,289 | 287 | (1,354) | (99) | - | (2,767) | (11,449)
Stage 2 | Balance at | Cure to Stage 1 | Transfer to Stage 3 | Transfer from Stage 1 | Cure from Stage 3 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2020 | 12/31/2021
Individuals | (3,255) | 579 | 2,639 | (1,435) | (79) | - | (2,950) | (4,501)
Corporate | (1,261) | 132 | 32 | (36) | (6) | - | 274 | (865)
Micro / Small and medium companies | (1,337) | 464 | 685 | (592) | (112) | - | (664) | (1,556)
Foreign loans - Latin America | (2,029) | 179 | 867 | (226) | (284) | - | 140 | (1,353)
Total | (7,882) | 1,354 | 4,223 | (2,289) | (481) | - | (3,200) | (8,275)
Stage 3 | Balance at | Cure to Stage 1 | Cure to Stage 2 | Transfer from Stage 1 | Transfer from Stage 2 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2020 | 12/31/2021
Individuals | (12,472) | - | 79 | (203) | (2,639) | 10,309 | (7,942) | (12,868)
Corporate | (5,952) | 2 | 6 | (8) | (32) | 310 | 2,145 | (3,529)
Micro / Small and medium companies | (3,759) | 51 | 112 | (64) | (685) | 2,354 | (2,032) | (4,023)
Foreign loans - Latin America | (8,452) | 46 | 284 | (12) | (867) | 5,034 | (205) | (4,172)
Total | (30,635) | 99 | 481 | (287) | (4,223) | 18,007 | (8,034) | (24,592)
Consolidated 3 Stages |  |  |  |  | Balance at | Derecognition | (Increase) / Reversal | Closing balance
|  |  |  | 12/31/2020 | 12/31/2021 (2)
Individuals |  |  |  |  | (21,130) | 10,309 | (13,399) | (24,220)
Corporate |  |  |  |  | (7,953) | 310 | 2,836 | (4,807)
Micro / Small and medium companies |  |  |  |  | (6,369) | 2,354 | (3,376) | (7,391)
Foreign loans - Latin America |  |  |  |  | (12,870) | 5,034 | (62) | (7,898)
Total |  |  |  |  | (48,322) | 18,007 | (14,001) | (44,316)
1) In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2.
2) Comprises Expected Credit Loss for Financial Guarantees R$ (767) (R$ (907) at 12/31/2020) and Loan Commitments R$ (4,433) (R$ (3,485) at 12/31/2020).
d) Lease operations - Lessor
Finance leases are composed of vehicles, machines, equipment and real estate in Brazil and abroad. The analysis of portfolio maturities is presented below:
Summary of Analysis of Present Value of Minimum Future Payments Receivable From Finance Leases by Maturity |  |  |  |  |  |  |
| 12/31/2022 |  | 12/31/2021
| Payments receivable | Future financial income | Present value |  | Payments receivable | Future financial income | Present value
Current | 2,273 | (617) | 1,656 |  | 2,365 | (351) | 2,014
Up to 1 year | 2,273 | (617) | 1,656 |  | 2,365 | (351) | 2,014
Non-current | 9,087 | (2,894) | 6,193 |  | 9,342 | (2,743) | 6,599
From 1 to 2 years | 1,888 | (596) | 1,292 |  | 1,727 | (456) | 1,271
From 2 to 3 years | 1,455 | (449) | 1,006 |  | 1,394 | (369) | 1,025
From 3 to 4 years | 1,026 | (339) | 687 |  | 1,042 | (296) | 746
From 4 to 5 years | 814 | (271) | 543 |  | 834 | (251) | 583
Over 5 years | 3,904 | (1,239) | 2,665 |  | 4,345 | (1,371) | 2,974
Total | 11,360 | (3,511) | 7,849 |  | 11,707 | (3,094) | 8,613
Financial lease revenues are composed of: |
Summary of finance lease income |  |  |
| 01/01 to 12/31/2022 | 01/01 to 12/31/2021 | 01/01 to 12/31/2020
Financial income | 901 | 742 | 645
Variable payments | 7 | 10 | 40
Total | 908 | 752 | 685
e) Operations of securitization or transfer and acquisition of financial assets
ITAÚ UNIBANCO HOLDING carried out operations of securitization or transfer of financial assets in which there was retention of credit risks of financial assets transferred under co-obligation covenants. Thus, these credits are still recorded in the Balance Sheet and are represented as follows:
Summary Securitization or Transfer of Financial Assets |  |  |  |  |  |  |  |  |
Nature of operation | 12/31/2022 |  | 12/31/2021
Assets | Liabilities (1) |  | Assets | Liabilities (1)
Book value | Fair value | Book value | Fair value |  | Book value | Fair value | Book value | Fair value
Mortgage loan | 170 | 168 | 170 | 168 |  | 235 | 235 | 235 | 234
Working capital | 602 | 602 | 602 | 602 |  | 800 | 800 | 795 | 795
Total | 772 | 770 | 772 | 770 |  | 1,035 | 1,035 | 1,030 | 1,029
1) Under Other liabilities.
From 01/01 to 12/31/2022 operations of transfer of financial assets with no retention of risks and benefits generated impact on the result of R$ 513, net of the Allowance for Loan Losses (R$ 810 from 01/01 to 12/31/2021).

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