XML 47 R15.htm IDEA: XBRL DOCUMENT

Financial assets at fair value through other comprehensive income - Securities

12 Months Ended

Dec. 31, 2022

Financial Assets At Fair Value Through Other Comprehensive Income - Securities

Financial assets at fair value through other comprehensive income - Securities

Note 8 - Financial assets at fair value through other comprehensive income - Securities

The fair value and corresponding gross carrying amount of Financial Assets at Fair Value through Other Comprehensive Income - Securities assets are as follows:

12/31/2022 12/31/2021

Gross carrying amount Fair value adjustments (in stockholders' equity) Expected loss Fair value Gross carrying amount Fair value adjustments (in stockholders' equity) Expected loss Fair value

Brazilian government securities ⁽¹⁾ 73,554 (2,571) - 70,983 71,298 (1,656) - 69,642

Other government securities 36 - (36) - 36 - (36) -

Government securities – abroad ⁽¹⁾ 38,397 (486) (1) 37,910 30,507 (313) - 30,194

Argentina 2,791 (11) - 2,780 409 (4) - 405

Colombia 1,766 (284) - 1,482 1,942 (95) - 1,847

Chile 18,358 (129) - 18,229 19,885 (151) - 19,734

United States 9,104 (49) - 9,055 4,520 (2) - 4,518

Mexico 760 (3) - 757 1,028 (6) - 1,022

Paraguay 3,362 3 (1) 3,364 1,516 (57) - 1,459

Switzerland 1,356 (11) - 1,345 - - - -

Uruguay 900 (2) - 898 1,207 2 - 1,209

Corporate securities ⁽¹⁾ 16,027 (3,791) (77) 12,159 6,714 (880) (48) 5,786

Shares 8,571 (3,686) - 4,885 1,629 (886) - 743

Rural product note 373 18 (1) 390 - - - -

Bank deposit certificates 714 - - 714 132 (1) - 131

Debentures 1,231 (3) (45) 1,183 392 3 (44) 351

Eurobonds and other 4,418 (112) (27) 4,279 4,498 1 (1) 4,498

Financial bills 13 - - 13 6 - - 6

Other 707 (8) (4) 695 57 3 (3) 57

Total 128,014 (6,848) (114) 121,052 108,555 (2,849) (84) 105,622

1) Financial assets at fair value through other comprehensive income - Securities pledged in guarantee of funding transactions of financial institutions and customers and Post-employment benefits (Note 26b), were: a) Brazilian government securities R$ 50,918 (R$ 43,560 at 12/31/2021), b) Government securities - abroad R$ 6,662 (R$ 2,385 at 12/31/2021) and c) Corporate securities R$ 720 (778 at 12/31/2021), totaling R$ 58,300 (R$ 46,723 at 12/31/2021).

The gross carrying amount and the fair value of financial assets through other comprehensive income - securities by maturity are as follows:

12/31/2022 12/31/2021

Gross carrying amount Fair value Gross carrying amount Fair value

Current 59,191 55,405 27,398 26,428

Non-stated maturity 8,571 4,885 1,629 743

Up to one year 50,620 50,520 25,769 25,685

Non-current 68,823 65,647 81,157 79,194

From one to five years 48,593 47,249 64,034 63,256

From five to ten years 14,456 13,543 12,017 11,557

After ten years 5,774 4,855 5,106 4,381

Total 128,014 121,052 108,555 105,622

Equity instruments at fair value through other comprehensive income - securities are presented in the table below:

12/31/2022 12/31/2021

Gross carrying amount Adjustments to fair value (in Stockholders' equity) Expected loss Fair value Gross carrying amount Adjustments to fair value (in Stockholders' equity) Expected loss Fair value

Current

Non-stated maturity

Shares 8,571 (3,686) - 4,885 1,629 (886) - 743

Total 8,571 (3,686) - 4,885 1,629 (886) - 743

ITAÚ UNIBANCO HOLDING adopted the option of designating equity instruments at fair value through other comprehensive income due to the particularities of a certain market.

In the period there was no receipt of dividends and there was reclassification of R$ (48.3) in Stockholders' equity, due to partial sale of XP INC shares (Note 3).

Reconciliation of expected loss for Other financial assets, segregated by stages:

01/01/2022

Stage 1 Expected loss Gains / (Losses) Purchases Settlements Transfer to stage 2 Transfer to stage 3 Cure from stage 2 Cure from stage 3 Expected loss

12/31/2021 12/31/2022

Financial assets at fair value through other comprehensive income (84) (14) (16) - - - - - (114)

Brazilian government securities (36) - - - - - - - (36)

Other (36) - - - - - - - (36)

Government securities - abroad - - (1) - - - - - (1)

Corporate securities (48) (14) (15) - - - - - (77)

Rural product note - (1) - - - - - - (1)

Debentures (44) (1) - - - - - - (45)

Eurobonds and other (1) (13) (13) - - - - - (27)

Other (3) 1 (2) - - - - - (4)

Stage 1 Expected loss Gains / (Losses) Purchases Settlements Transfer to stage 2 Transfer to stage 3 Cure from stage 2 Cure from stage 3 Expected loss

12/31/2020 12/31/2021

Financial assets at fair value through other comprehensive income (93) 3 (2) 8 - - - - (84)

Brazilian government securities (36) - - - - - - - (36)

Other (36) - - - - - - - (36)

Government securities - abroad (1) 1 - - - - - - -

Corporate securities (56) 2 (2) 8 - - - - (48)

Debentures (44) - - - - - - - (44)

Eurobonds and other (9) 2 (2) 8 - - - - (1)

Other (3) - - - - - - - (3)