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Significant accounting policies (Tables)
 12 Months Ended
Dec. 31, 2022
Significant Accounting Policies  
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
                 
    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.