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Provisions, contingent assets and contingent liabilities (Tables)
 12 Months Ended
Dec. 31, 2022
Provisions Contingent Assets And Contingent Liabilities  
Disclosure of Provision
         
Below are the changes in civil, labor and other risks provisions:    
      12/31/2022
    Note Civil Labor Other Risks Total
Opening balance - 01/01   3,317 8,219 1,558 13,094
(-) Provisions guaranteed by indemnity clause 2d XIV (225) (879) - (1,104)
Subtotal   3,092 7,340 1,558 11,990
Adjustment / Interest 23 169 491 - 660
Changes in the period reflected in income 23 903 2,339 469 3,711
Increase (1)   1,403 2,663 469 4,535
Reversal   (500) (324) - (824)
Payment   (1,140) (2,936) (183) (4,259)
Subtotal   3,024 7,234 1,844 12,102
(+) Provisions guaranteed by indemnity clause 2d XIV 207 952 - 1,159
Closing balance   3,231 8,186 1,844 13,261
Current   1,157 2,949 605 4,711
Non-current   2,074 5,237 1,239 8,550

 

             
      12/31/2021
    Note Civil Labor Other Risks Total
Opening balance - 01/01   3,511 8,015 1,483 13,009
(-) Provisions guaranteed by indemnity clause 2d XIV (216) (950) - (1,166)
Subtotal   3,295 7,065 1,483 11,843
Adjustment / Interest 23 221 155 - 376
Changes in the period reflected in income 23 820 2,652 85 3,557
Increase    1,176 2,888 119 4,183
Reversal   (356) (236) (34) (626)
Payment   (1,244) (2,532) (10) (3,786)
Subtotal   3,092 7,340 1,558 11,990
(+) Provisions guaranteed by indemnity clause 2d XIV 225 879 - 1,104
Closing balance   3,317 8,219 1,558 13,094
Current   1,266 2,528 429 4,223
Non-current   2,051 5,691 1,129 8,871
1) Includes, in the labor provision, the effects of the Voluntary Severance Program.
Summary of Assets Pledged as Collateral for Lawsuits Involving Contingent Liabilities are Restricted or Deposited
     
Tax and social security provisions correspond to the principal amount of taxes involved in administrative or judicial tax lawsuits, subject to tax assessment notices, plus interest and, when applicable, fines and charges.
The table below shows the change in the provisions:      
    Note 12/31/2022 12/31/2021
Opening balance - 01/01   6,498 6,810
(-) Provisions guaranteed by indemnity clause 2d XIV (71) (71)
Subtotal   6,427 6,739
Adjustment / Interest (1)   628 202
Changes in the period reflected in income   (829) 8
Increase (1)   156 180
Reversal (1)   (985) (172)
Payment   (86) (523)
Subtotal   6,140 6,426
(+) Provisions guaranteed by indemnity clause 2d XIV 74 72
Closing balance   6,214 6,498
Current   4 10
Non-current   6,210 6,488
1) The amounts are included in the headings Tax Expenses, General and Administrative Expenses and Current Income Tax and Social Contribution.

The main discussions related to tax and social security provisions are described below:

•INSS – Non-compensatory Amounts – R$ 1,935: the non-levy of social security contribution on amounts paid as profit sharing is defended. The balance of the deposits in guarantee is R$ 1,167.
•PIS and COFINS – Calculation Basis – R$ 672: defending the levy of PIS and COFINS on revenue, a tax on revenue from the sales of assets and services. The balance of the deposits in guarantee is R$ 659.

III - Contingencies not provided for in the balance sheet

Amounts involved in administrative and judicial arguments with the risk of loss estimated as possible are not provided for and they are basically composed of:

Civil lawsuits and labor claims

In Civil Lawsuits with possible loss, total estimated risk is R$ 5,087 (R$ 4,903 at 12/31/2021), and in this total there are no amounts arising from interests in Joint Ventures. 

For Labor Claims with possible loss, estimated risk is R$ 637 (R$ 448 at 12/31/2021). 

 Tax and social security obligations

Tax and social security obligations of possible loss totaled R$ 40,958   (R$ 35,855  at 12/31/2021), and the main cases are described below:

•INSS – Non-compensatory Amounts – R$ 8,915: defends the non-levy of this contribution on these amounts, among which are profit sharing and stock options.
•ISS – Banking Activities/Provider Establishment – R$ 6,066: the levy and/or payment place of ISS for certain banking revenues are discussed.
•IRPJ, CSLL, PIS and COFINS – Funding Expenses – R$ 5,338: the deductibility of raising costs (Interbank deposits rates) for funds that were capitalized between group companies.

 

•IRPJ and CSLL – Goodwill – Deduction – R$ 3,677: the deductibility of goodwill for future expected profitability on the acquisition of investments.
•PIS and COFINS - Reversal of Revenues from Depreciation in Excess – R$ 3,370 : discussing the accounting and tax treatment of PIS and COFINS upon settlement of leasing operations.
•IRPJ, CSLL, PIS and COFINS – Requests for Offsetting Dismissed – R$ 2,508: cases in which the liquidity and the certainty of credits offset are discussed.
•IRPJ and CSLL – Disallowance of Losses – R$ 1,327: discussion on the amount of tax loss (IRPJ) and/or social contribution (CSLL) tax loss carryforwards used by the Federal Revenue Service when drawing up tax assessment notes that are still pending a final decision.
•IRPJ and CSLL - Deductibility of Loss in Loan Operations - R$ 958:  assessments drawn up for the requirement of IRPJ and CSLL due to the alleged noncompliance with legal criteria for deducting losses in receipt of loans.

c) Accounts receivable – Reimbursement of provisions

The receivables balance arising from reimbursements of contingencies totals R$ 899 (R$ 888 at 12/31/2021), arising basically from the collateral established in Banco Banerj S.A. privatization process occurred in 1997, when the State of Rio de Janeiro created a fund to guarantee the equity recomposition in provisions for civil, labor and tax and social security claims.

d) Guarantees of contingencies, provisions and legal obligations

The guarantees related to legal proceedings involving ITAÚ UNIBANCO HOLDING and basically consist of:

 

             
    12/31/2022   12/31/2021
  Note Civil Labor Tax Total   Total
Deposits in guarantee 18a 1,761 2,044 9,196 13,001   12,264
Investment fund quotas   416 136 63 615   690
Surety   64 52 5,146 5,262   4,115
Insurance bond   1,622 1,461 16,173 19,256   18,771
Guarantee by government securities   - - 292 292   242
Total   3,863 3,693 30,870 38,426   36,082
Summary of Assets Pledged as Collateral for Lawsuits Involving Contingent Liabilities are Restricted or Deposited
             
    12/31/2022   12/31/2021
  Note Civil Labor Tax Total   Total
Deposits in guarantee 18a 1,761 2,044 9,196 13,001   12,264
Investment fund quotas   416 136 63 615   690
Surety   64 52 5,146 5,262   4,115
Insurance bond   1,622 1,461 16,173 19,256   18,771
Guarantee by government securities   - - 292 292   242
Total   3,863 3,693 30,870 38,426   36,082