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Post-employment benefits (Tables)
 12 Months Ended
Dec. 31, 2022
Post-employment Benefits  
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
         
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
                         
    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
         
  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
             
  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
             
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