XML 104 R74.htm IDEA: XBRL DOCUMENT
v3.25.1

Risk and Capital Management (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Risk And Capital Management |
Schedule of financial assets at amortized cost and at fair value |
Schedule of financial assets at amortized cost and at fair value |  |  |  |  |  |  |  |  |  |
12/31/2024 |  | 12/31/2023
Financial Assets (1) | Expected Loss | Reduction/(Increase) of Expected Loss |  | Financial Assets (1) | Expected Loss | Reduction/(Increase) of Expected Loss
Pessimistic scenario | Base scenario | Optimistic scenario |  | Pessimistic scenario | Base scenario | Optimistic scenario
1,464,464 | (52,936) | (2,183) | 538 | 1,347 |  | 1,302,826 | (51,884) | (2,298) | 422 | 1,090
1) | Composed of Loan operations, lease operations and securities.
Schedule of maximum exposure of financial assets to credit risk |
Schedule of maximum exposure of financial assets to credit risk |  |  |  |  |  |  |
| 12/31/2024 |  | 12/31/2023
| Brazil | Abroad | Total |  | Brazil | Abroad | Total
Financial assets | 1,929,282 | 583,321 | 2,512,603 |  | 1,772,360 | 466,854 | 2,239,214
At Amortized Cost | 1,340,099 | 412,007 | 1,752,106 |  | 1,206,141 | 334,680 | 1,540,821
Interbank deposits | 26,709 | 40,222 | 66,931 |  | 22,248 | 28,759 | 51,007
Securities purchased under agreements to resell | 238,593 | 4,627 | 243,220 |  | 235,656 | 2,665 | 238,321
Securities | 302,599 | 24,908 | 327,507 |  | 227,232 | 33,511 | 260,743
Loan and lease operations | 708,917 | 316,576 | 1,025,493 |  | 658,471 | 252,119 | 910,590
Other financial assets | 103,711 | 33,002 | 136,713 |  | 102,555 | 25,144 | 127,699
(-) Provision for expected loss | (40,430) | (7,328) | (47,758) |  | (40,021) | (7,518) | (47,539)
At Fair Value through Other Comprehensive Income | 31,268 | 75,035 | 106,303 |  | 53,130 | 76,909 | 130,039
Securities | 31,268 | 75,035 | 106,303 |  | 53,130 | 76,909 | 130,039
At Fair Value through Profit or Loss | 557,915 | 96,279 | 654,194 |  | 513,089 | 55,265 | 568,354
Securities | 533,887 | 26,256 | 560,143 |  | 497,042 | 14,710 | 511,752
Derivatives | 22,416 | 70,023 | 92,439 |  | 14,696 | 40,555 | 55,251
Other financial assets | 1,612 | - | 1,612 |  | 1,351 | - | 1,351
Financial liabilities - Provision for expected loss | 4,298 | 630 | 4,928 |  | 3,706 | 492 | 4,198
Loan commitments | 3,648 | 292 | 3,940 |  | 3,062 | 249 | 3,311
Financial guarantees | 650 | 338 | 988 |  | 644 | 243 | 887
Off-balance sheet | 609,945 | 86,714 | 696,659 |  | 485,517 | 68,033 | 553,550
Financial guarantees | 95,890 | 28,025 | 123,915 |  | 83,413 | 19,209 | 102,622
Letters of credit to be released | 72,930 | - | 72,930 |  | 20,850 | - | 20,850
Loan commitments | 441,125 | 58,689 | 499,814 |  | 381,254 | 48,824 | 430,078
Mortgage loans | 21,136 | - | 21,136 |  | 16,368 | - | 16,368
Overdraft accounts | 187,426 | - | 187,426 |  | 171,725 | - | 171,725
Credit cards | 228,347 | 4,703 | 233,050 |  | 189,141 | 3,297 | 192,438
Other pre-approved limits | 4,216 | 53,986 | 58,202 |  | 4,020 | 45,527 | 49,547
Total | 2,534,929 | 669,405 | 3,204,334 |  | 2,254,171 | 534,395 | 2,788,566
Schedule of loan and lease operations |
Schedule of loan and lease operations |  |  |  |
| 12/31/2024 | % | 12/31/2023 | %
Industry and commerce | 222,945 | 21.7% | 186,198 | 20.4%
Services | 207,437 | 20.2% | 182,795 | 20.1%
Other sectors | 45,930 | 4.5% | 38,078 | 4.2%
Individuals | 549,181 | 53.6% | 503,519 | 55.3%
Total | 1,025,493 | 100.0% | 910,590 | 100.0%
Schedule of other financial assets |
Schedule of other financial assets |  |  |  |
| 12/31/2024 | % | 12/31/2023 | %
Public sector | 871,579 | 62.4% | 831,963 | 66.7%
Services | 196,419 | 14.1% | 150,100 | 12.0%
Other sectors | 181,722 | 13.0% | 145,163 | 11.7%
Financial | 146,823 | 10.5% | 119,887 | 9.6%
Total | 1,396,543 | 100.0% | 1,247,113 | 100.0%
1) | Includes Financial Assets at Fair Value through Profit or Loss, Financial Assets at Fair Value through Other Comprehensive Income and Financial Assets at Amortized Cost, except for Loan and lease operations and Other financial assets.
Schedule of breakdown of indicators of credit quality |
Schedule of breakdown of indicators of credit quality |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 12/31/2024
|  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total Consolidated of 3 Stages
|  | Loan operations | Loan commitments | Financial guarantees | Total |  | Loan operations | Loan commitments | Financial guarantees | Total |  | Loan operations | Loan commitments | Financial guarantees | Total |  | Loan operations | Loan commitments | Financial guarantees | Total
Individuals | 347,749 | 290,397 | 816 | 638,962 |  | 66,468 | 11,946 | 2 | 78,416 |  | 31,357 | 48 | - | 31,405 |  | 445,574 | 302,391 | 818 | 748,783
Corporate | 157,973 | 36,191 | 81,401 | 275,565 |  | 1,015 | 60 | 800 | 1,875 |  | 1,852 | 165 | 2,870 | 4,887 |  | 160,840 | 36,416 | 85,071 | 282,327
Micro/small and medium companies | 171,866 | 106,004 | 13,163 | 291,033 |  | 12,222 | 1,195 | 159 | 13,576 |  | 10,104 | 82 | 175 | 10,361 |  | 194,192 | 107,281 | 13,497 | 314,970
Foreign loans - Latin America | 199,065 | 50,716 | 23,965 | 273,746 |  | 14,004 | 2,862 | 534 | 17,400 |  | 11,818 | 148 | 30 | 11,996 |  | 224,887 | 53,726 | 24,529 | 303,142
Total | 876,653 | 483,308 | 119,345 | 1,479,306 |  | 93,709 | 16,063 | 1,495 | 111,267 |  | 55,131 | 443 | 3,075 | 58,649 |  | 1,025,493 | 499,814 | 123,915 | 1,649,222
% | 59.3% | 32.7% | 8.0% | 100.0% |  | 84.2% | 14.4% | 1.4% | 100.0% |  | 94.0% | 0.8% | 5.2% | 100.0% |  | 62.2% | 30.3% | 7.5% | 100.0%
|  | 12/31/2023
|  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total Consolidated of 3 Stages
|  | Loan operations | Loan commitments | Financial guarantees | Total |  | Loan operations | Loan commitments | Financial guarantees | Total |  | Loan operations | Loan commitments | Financial guarantees | Total |  | Loan operations | Loan commitments | Financial guarantees | Total
Individuals | 317,335 | 246,809 | 550 | 564,694 |  | 63,579 | 10,972 | 2 | 74,553 |  | 35,702 | 147 | - | 35,849 |  | 416,616 | 257,928 | 552 | 675,096
Corporate | 130,916 | 30,053 | 70,585 | 231,554 |  | 956 | 461 | 146 | 1,563 |  | 4,589 | 35 | 2,666 | 7,290 |  | 136,461 | 30,549 | 73,397 | 240,407
Micro/small and medium companies | 145,422 | 95,886 | 11,053 | 252,361 |  | 13,087 | 1,216 | 110 | 14,413 |  | 10,601 | 90 | 201 | 10,892 |  | 169,110 | 97,192 | 11,364 | 277,666
Foreign loans - Latin America | 166,981 | 42,206 | 16,325 | 225,512 |  | 12,077 | 2,091 | 958 | 15,126 |  | 9,345 | 112 | 26 | 9,483 |  | 188,403 | 44,409 | 17,309 | 250,121
Total | 760,654 | 414,954 | 98,513 | 1,274,121 |  | 89,699 | 14,740 | 1,216 | 105,655 |  | 60,237 | 384 | 2,893 | 63,514 |  | 910,590 | 430,078 | 102,622 | 1,443,290
% | 59.7% | 32.6% | 7.7% | 100.0% |  | 84.9% | 14.0% | 1.1% | 100.0% |  | 94.8% | 0.6% | 4.6% | 100.0% |  | 63.1% | 29.8% | 7.1% | 100.0%
Schedule of internal rating |
Schedule of internal rating |  |  |  |  |  |  |  |  |
Internal rating | 12/31/2024 |  | 12/31/2023
Stage 1 | Stage 2 | Stage 3 | Total loan operations |  | Stage 1 | Stage 2 | Stage 3 | Total loan operations
Low | 817,782 | 68,406 | - | 886,188 |  | 702,746 | 65,971 | - | 768,717
Medium | 58,817 | 14,214 | - | 73,031 |  | 57,893 | 12,087 | - | 69,980
High | 54 | 11,089 | - | 11,143 |  | 15 | 11,641 | - | 11,656
Credit-impaired | - | - | 55,131 | 55,131 |  | - | - | 60,237 | 60,237
Total | 876,653 | 93,709 | 55,131 | 1,025,493 |  | 760,654 | 89,699 | 60,237 | 910,590
% | 85.5% | 9.1% | 5.4% | 100.0% |  | 83.5% | 9.9% | 6.6% | 100.0%
Schedule of maximum exposure of other financial assets by type and classification of credit risk |
Schedule of maximum exposure of other financial assets by type and classification of credit risk |  |  |  |  |  |  |  |  |  |
| 12/31/2024
| Fair value |  | Stage 1 |  | Stage 2 |  | Stage 3
| Cost | Fair value |  | Cost | Fair value |  | Cost | Fair value
Investment funds | 37,103 |  | 3,891 | 3,501 |  | 33,707 | 33,558 |  | 44 | 44
Government securities | 625,393 |  | 634,227 | 625,393 |  | - | - |  | - | -
Brazilian government | 537,924 |  | 546,673 | 537,924 |  | - | - |  | - | -
Other government | - |  | 36 | - |  | - | - |  | - | -
Latin America | 47,847 |  | 47,830 | 47,847 |  | - | - |  | - | -
Abroad | 39,622 |  | 39,688 | 39,622 |  | - | - |  | - | -
Corporate securities | 327,802 |  | 325,789 | 319,114 |  | 4,247 | 3,686 |  | 9,219 | 5,002
Rural product note | 61,009 |  | 60,013 | 59,842 |  | 880 | 797 |  | 564 | 370
Real estate receivables certificates | 7,529 |  | 6,970 | 6,867 |  | 530 | 521 |  | 141 | 141
Bank deposit certificate | 583 |  | 582 | 583 |  | - | - |  | - | -
Debentures | 162,883 |  | 161,571 | 157,825 |  | 941 | 757 |  | 8,084 | 4,301
Eurobonds and other | 7,896 |  | 7,932 | 7,754 |  | 144 | 142 |  | - | -
Financial bills | 33,336 |  | 33,324 | 33,335 |  | 1 | 1 |  | - | -
Promissory and commercial notes | 17,496 |  | 17,350 | 17,333 |  | 176 | 163 |  | - | -
Other | 37,070 |  | 38,047 | 35,575 |  | 1,575 | 1,305 |  | 430 | 190
Total | 990,298 |  | 963,907 | 948,008 |  | 37,954 | 37,244 |  | 9,263 | 5,046
| 12/31/2023
| Fair value |  | Stage 1 |  | Stage 2 |  | Stage 3
| Cost | Fair value |  | Cost | Fair value |  | Cost | Fair value
Investment funds | 26,570 |  | 21,030 | 20,559 |  | 5,971 | 5,971 |  | 40 | 40
Government securities | 610,756 |  | 610,088 | 610,756 |  | - | - |  | - | -
Brazilian government | 520,964 |  | 520,375 | 520,964 |  | - | - |  | - | -
Other government | - |  | 36 | - |  | - | - |  | - | -
Latin America | 54,612 |  | 54,443 | 54,612 |  | - | - |  | - | -
Abroad | 35,180 |  | 35,234 | 35,180 |  | - | - |  | - | -
Corporate securities | 264,354 |  | 262,020 | 258,662 |  | 6,433 | 5,135 |  | 1,433 | 557
Rural product note | 42,159 |  | 41,685 | 41,646 |  | 322 | 310 |  | 331 | 203
Real estate receivables certificates | 7,562 |  | 7,631 | 7,562 |  | - | - |  | - | -
Bank deposit certificate | 191 |  | 181 | 181 |  | 10 | 10 |  | - | -
Debentures | 135,134 |  | 132,727 | 131,279 |  | 4,693 | 3,530 |  | 842 | 325
Eurobonds and other | 7,037 |  | 6,858 | 6,859 |  | 175 | 171 |  | 24 | 7
Financial bills | 24,125 |  | 24,114 | 24,114 |  | 13 | 11 |  | - | -
Promissory and commercial notes | 12,832 |  | 12,503 | 12,472 |  | 361 | 360 |  | - | -
Other | 35,314 |  | 36,321 | 34,549 |  | 859 | 743 |  | 236 | 22
Total | 901,680 |  | 893,138 | 889,977 |  | 12,404 | 11,106 |  | 1,473 | 597
Schedule of financial assets individually evaluated classified by rating |
Schedule of financial assets individually evaluated classified by rating |  |  |  |  |
12/31/2024
Internal rating | Financial assets - At amortized cost | Financial assets at fair value through profit or loss | Financial assets at fair value through other comprehensive income | Total
Interbank deposits and securities purchased under agreements to resell | Securities
Low | 310,151 | 318,322 | 630,444 | 106,267 | 1,365,184
Medium | - | 5,133 | 21,735 | 18 | 26,886
High | - | 4,052 | 403 | 18 | 4,473
Total | 310,151 | 327,507 | 652,582 | 106,303 | 1,396,543
% | 22.2% | 23.5% | 46.7% | 7.6% | 100.0%
12/31/2023
Internal rating | Financial assets - At amortized cost | Financial assets at fair value through profit or loss | Financial assets at fair value through other comprehensive income | Total
Interbank deposits and securities purchased under agreements to resell | Securities
Low | 289,328 | 257,238 | 564,288 | 129,990 | 1,240,844
Medium | - | 3,084 | 2,604 | 49 | 5,737
High | - | 421 | 111 | - | 532
Total | 289,328 | 260,743 | 567,003 | 130,039 | 1,247,113
% | 23.2% | 20.9% | 45.5% | 10.4% | 100.0%
Schedule of collateral for loans and financial lease operations |
Schedule of collateral for loans and financial lease operations |  |  |  |  |  |  |  |  |
| 12/31/2024 |  | 12/31/2023
Over-collateralized assets | Under-collateralized assets |  | Over-collateralized assets | Under-collateralized assets
Carrying value of the assets | Fair value of collateral | Carrying value of the assets | Fair value of collateral |  | Carrying value of the assets | Fair value of collateral | Carrying value of the assets | Fair value of collateral
Individuals | 172,391 | 456,428 | 3,127 | 2,736 |  | 154,321 | 398,935 | 3,601 | 3,173
Personal (1) | 8,128 | 25,156 | 1,673 | 1,556 |  | 4,359 | 16,157 | 1,881 | 1,760
Vehicles (2) | 31,859 | 70,772 | 1,119 | 1,026 |  | 31,230 | 73,967 | 1,315 | 1,240
Mortgage loans (3) | 132,404 | 360,500 | 335 | 154 |  | 118,732 | 308,811 | 405 | 173
Micro/small, medium companies and corporates (4) | 166,845 | 592,523 | 63,892 | 60,395 |  | 167,843 | 596,817 | 45,885 | 43,484
Foreign loans - Latin America (4) | 188,756 | 374,316 | 12,731 | 4,201 |  | 160,734 | 304,597 | 8,340 | 2,508
Total | 527,992 | 1,423,267 | 79,750 | 67,332 |  | 482,898 | 1,300,349 | 57,826 | 49,165
1) | In general requires financial guarantees.
2) | Vehicles themselves are pledged as collateral, as well as assets leased in lease operations.
3) | Properties themselves are pledged as collateral.
4) | Any collateral set forth in the credit policy of ITAÚ UNIBANCO HOLDING (chattel mortgage, surety/joint debtor, mortgage and other).
Schedule of var total - historical simulation |
Schedule of var total - historical simulation |  |  |  |  |  |  |  |  |
| VaR Total (Historical Simulation) (in millions of reais) (1)
12/31/2024 |  | 12/31/2023
Average | Minimum | Maximum | Var Total |  | Average | Minimum | Maximum | Var Total
VaR by Risk Factor Group |  |  |  |  |  |  |  |  |
Interest rates | 1,179 | 988 | 2,120 | 2,009 |  | 1,251 | 1,059 | 1,585 | 1,408
Currencies | 36 | 18 | 64 | 50 |  | 29 | 12 | 74 | 20
Shares | 51 | 35 | 86 | 46 |  | 30 | 14 | 55 | 41
Commodities | 17 | 8 | 41 | 19 |  | 12 | 2 | 33 | 7
Effect of diversification | - | - | - | (381) |  | - | - | - | (382)
Total risk | 939 | 756 | 1,902 | 1,743 |  | 931 | 718 | 1,247 | 1,094
1) | VaR by Risk Factor Group considers information from foreign units.
Schedule of position of accounts subject to interest rate risk |
Schedule of position of accounts subject to interest rate risk |  |  |  |  |  |  |  |  |  |  |  |  |
| 12/31/2024 |  | 12/31/2023
| 0-30 days | 31-180 days | 181-365 days | 1-5 years | Over 5 years | Total |  | 0-30 days | 31-180 days | 181-365 days | 1-5 years | Over 5 years | Total
Financial assets | 617,119 | 433,855 | 245,916 | 923,202 | 338,412 | 2,558,504 |  | 600,522 | 345,039 | 243,631 | 795,985 | 294,149 | 2,279,326
At amortized cost | 533,678 | 347,519 | 200,787 | 507,268 | 208,755 | 1,798,007 |  | 506,280 | 307,520 | 174,806 | 428,529 | 163,798 | 1,580,933
Central Bank of Brazil deposits | 138,518 | - | - | - | - | 138,518 |  | 121,146 | - | - | - | - | 121,146
Interbank deposits | 33,082 | 10,559 | 9,888 | 13,382 | 14 | 66,925 |  | 28,178 | 5,608 | 10,071 | 7,121 | 22 | 51,000
Securities purchased under agreements to resell | 201,082 | 41,460 | - | - | 677 | 243,219 |  | 207,697 | 30,530 | - | - | 81 | 238,308
Securities | 12,910 | 38,878 | 36,794 | 164,332 | 70,938 | 323,852 |  | 16,384 | 37,026 | 28,335 | 131,917 | 46,227 | 259,889
Loan and lease operations | 148,086 | 256,622 | 154,105 | 329,554 | 137,126 | 1,025,493 |  | 132,875 | 234,356 | 136,400 | 289,491 | 117,468 | 910,590
At fair value through other comprehensive income | 17,377 | 16,118 | 6,382 | 47,809 | 18,617 | 106,303 |  | 24,844 | 9,683 | 14,116 | 56,885 | 24,511 | 130,039
At fair value through profit or loss | 66,064 | 70,218 | 38,747 | 368,125 | 111,040 | 654,194 |  | 69,398 | 27,836 | 54,709 | 310,571 | 105,840 | 568,354
Securities | 50,816 | 57,814 | 24,538 | 332,313 | 94,662 | 560,143 |  | 59,071 | 19,439 | 49,087 | 289,490 | 94,665 | 511,752
Derivatives | 15,232 | 12,321 | 13,888 | 35,285 | 15,713 | 92,439 |  | 10,327 | 8,357 | 5,613 | 20,484 | 10,470 | 55,251
Other financial assets | 16 | 83 | 321 | 527 | 665 | 1,612 |  | - | 40 | 9 | 597 | 705 | 1,351
Financial liabilities | 777,435 | 217,860 | 153,291 | 745,329 | 152,728 | 2,046,643 |  | 698,247 | 175,283 | 148,366 | 686,826 | 110,138 | 1,818,860
At amortized cost | 766,631 | 203,641 | 137,520 | 710,423 | 142,153 | 1,960,368 |  | 690,259 | 169,109 | 140,559 | 666,315 | 99,287 | 1,765,529
Deposits | 382,252 | 90,133 | 53,767 | 503,422 | 25,167 | 1,054,741 |  | 347,884 | 78,985 | 53,949 | 467,682 | 2,852 | 951,352
Securities sold under repurchase agreements | 322,797 | 21,378 | 1,458 | 5,279 | 37,875 | 388,787 |  | 326,025 | 1,180 | 4,200 | 13,250 | 18,131 | 362,786
Interbank market funds | 56,173 | 87,015 | 74,950 | 148,059 | 6,097 | 372,294 |  | 15,099 | 83,409 | 77,263 | 142,023 | 10,851 | 328,645
Institutional market funds | 5,005 | 5,057 | 6,971 | 50,500 | 73,014 | 140,547 |  | 805 | 5,325 | 5,123 | 40,885 | 67,453 | 119,591
Premium bonds plans | 404 | 58 | 374 | 3,163 | - | 3,999 |  | 446 | 210 | 24 | 2,475 | - | 3,155
At fair value through profit or loss | 10,804 | 14,219 | 15,771 | 34,906 | 10,575 | 86,275 |  | 7,988 | 6,174 | 7,807 | 20,511 | 10,851 | 53,331
Derivatives | 10,775 | 14,179 | 15,626 | 34,756 | 10,077 | 85,413 |  | 7,988 | 6,165 | 7,798 | 20,162 | 10,362 | 52,475
Structured notes | - | - | - | 12 | 306 | 318 |  | - | - | 2 | 19 | 275 | 296
Other financial liabilities | 29 | 40 | 145 | 138 | 192 | 544 |  | - | 9 | 7 | 330 | 214 | 560
Difference assets / liabilities (1) | (160,316) | 215,995 | 92,625 | 177,873 | 185,684 | 511,861 |  | (97,725) | 169,756 | 95,265 | 109,159 | 184,011 | 460,466
Cumulative difference | (160,316) | 55,679 | 148,304 | 326,177 | 511,861 |  |  | (97,725) | 72,031 | 167,296 | 276,455 | 460,466 |
Ratio of cumulative difference to total interest-bearing assets | (6.3)% | 2.2% | 5.8% | 12.7% | 20.0% |  |  | (4.3)% | 3.2% | 7.3% | 12.1% | 20.2% |
1) | The difference arises from the mismatch between the maturities of all remunerated assets and liabilities, at the respective period-end date, considering the contractually agreed terms.
Schedule of primary source of funding |
Schedule of primary source of funding |  |  |  |  |  |  |
Funding from customers | 12/31/2024 |  | 12/31/2023
0-30 days | Total | % |  | 0-30 days | Total | %
Deposits | 894,482 | 1,054,741 |  |  | 817,050 | 951,352 |
Demand deposits | 124,920 | 124,920 | 8.0% |  | 105,634 | 105,634 | 7.6%
Savings deposits | 180,730 | 180,730 | 11.5% |  | 174,765 | 174,765 | 12.5%
Time deposits (1) | 580,855 | 735,376 | 46.9% |  | 527,841 | 656,591 | 46.9%
Other | 7,977 | 13,715 | 0.9% |  | 8,810 | 14,362 | 1.0%
Interbank market funds (1) | 189,700 | 372,294 | 23.7% |  | 200,886 | 328,645 | 23.5%
Funds from own issue (2) | - | 2 | - |  | - | 8 | -
Institutional market funds | 5,163 | 140,547 | 9.0% |  | 1,106 | 119,591 | 8.5%
Total | 1,089,345 | 1,567,584 | 100.0% |  | 1,019,042 | 1,399,596 | 100.0%
1) | The settlement date is considered as the closest period in which the client has the possibility of withdrawing funds.
2) | Refers to Deposits received under securities repurchase agreements with securities from own issue.
Schedule of off balance commitments |
Schedule of off balance commitments |  |  |  |  |  |  |  |  |  |  |
Undiscounted future flows, except for derivatives which are fair value | 12/31/2024 |  | 12/31/2023
Financial liabilities | 0 – 30 | 31 – 365 | 366 – 720 | Over 720 days | Total |  | 0 – 30 | 31 – 365 | 366 – 720 | Over 720 days | Total
Deposits | 894,493 | 132,640 | 14,588 | 18,118 | 1,059,839 |  | 817,054 | 83,175 | 29,089 | 25,015 | 954,333
Demand deposits | 124,920 | - | - | - | 124,920 |  | 105,634 | - | - | - | 105,634
Savings deposits | 180,730 | - | - | - | 180,730 |  | 174,765 | - | - | - | 174,765
Time deposit | 580,855 | 131,189 | 10,740 | 17,348 | 740,132 |  | 527,841 | 82,376 | 24,238 | 25,012 | 659,467
Interbank deposits | 1,497 | 1,451 | 3,848 | 770 | 7,566 |  | 900 | 799 | 4,851 | 3 | 6,553
Other deposits | 6,491 | - | - | - | 6,491 |  | 7,914 | - | - | - | 7,914
Central Bank of Brazil deposits | (137,510) | (19,100) | (1,564) | (2,524) | (160,698) |  | (127,312) | (11,322) | (3,332) | (3,438) | (145,404)
Demand deposits | (22,180) | - | - | - | (22,180) |  | (24,258) | - | - | - | (24,258)
Savings deposits | (30,763) | - | - | - | (30,763) |  | (30,505) | - | - | - | (30,505)
Time deposit | (84,567) | (19,100) | (1,564) | (2,524) | (107,755) |  | (72,549) | (11,322) | (3,332) | (3,438) | (90,641)
Securities sold under repurchase agreements | 352,257 | 23,772 | 572 | 77,597 | 454,198 |  | 352,654 | 4,909 | 4,217 | 65,524 | 427,304
Government securities | 274,340 | 7,511 | 290 | 76,463 | 358,604 |  | 282,119 | 4,504 | 4,029 | 64,160 | 354,812
Corporate securities | 27,191 | 15,642 | 282 | 1,134 | 44,249 |  | 31,059 | 401 | 188 | 1,364 | 33,012
Foreign | 50,726 | 619 | - | - | 51,345 |  | 39,476 | 4 | - | - | 39,480
Interbank market funds | 189,700 | 114,859 | 33,650 | 60,238 | 398,447 |  | 200,886 | 65,124 | 33,361 | 43,284 | 342,655
Institutional market funds | 5,163 | 15,436 | 54,277 | 100,802 | 175,678 |  | 1,106 | 12,227 | 48,240 | 81,110 | 142,683
Derivative financial instruments - Net position | 10,775 | 29,805 | 12,566 | 32,267 | 85,413 |  | 7,988 | 13,963 | 7,553 | 22,971 | 52,475
Swaps | 3,187 | 7,957 | 10,065 | 30,185 | 51,394 |  | 3,231 | 4,064 | 6,476 | 21,970 | 35,741
Options | 3,902 | 14,825 | 1,065 | 796 | 20,588 |  | 903 | 7,010 | 595 | 464 | 8,972
Forwards | 1,435 | 2 | - | 13 | 1,450 |  | 2,965 | - | 1 | 16 | 2,982
Other derivatives | 2,251 | 7,021 | 1,436 | 1,273 | 11,981 |  | 889 | 2,889 | 481 | 521 | 4,780
Other financial liabilities | 29 | 185 | 138 | 192 | 544 |  | - | 3 | 205 | 352 | 560
Total financial liabilities | 1,314,907 | 297,597 | 114,227 | 286,690 | 2,013,421 |  | 1,252,376 | 168,079 | 119,333 | 234,818 | 1,774,606
Schedule of off balance commitments |
Schedule of off balance commitments |  |  |  |  |  |  |  |  |  |  |  |
Off-balance commitments |  | 12/31/2024 |  | 12/31/2023
Note | 0 – 30 | 31 – 365 | 366 – 720 | Over 720 days | Total |  | 0 – 30 | 31 – 365 | 366 – 720 | Over 720 days | Total
Financial guarantees |  | 3,323 | 42,924 | 21,910 | 55,758 | 123,915 |  | 2,875 | 32,938 | 14,264 | 52,545 | 102,622
Loan commitments |  | 192,814 | 53,056 | 19,647 | 234,297 | 499,814 |  | 176,017 | 51,101 | 10,313 | 192,647 | 430,078
Letters of credit to be released |  | 72,930 | - | - | - | 72,930 |  | 20,850 | - | - | - | 20,850
Contractual commitments - Fixed and Intangible assets | 13, 14 | - | - | - | - | - |  | - | 3 | - | - | 3
Total |  | 269,067 | 95,980 | 41,557 | 290,055 | 696,659 |  | 199,742 | 84,042 | 24,577 | 245,192 | 553,553
Schedule of composition of capital adequcy |
Schedule of composition of capital adequcy |  |
| 12/31/2024 | 12/31/2023
Available capital (amounts) |  |
Common Equity Tier 1 (CET 1) | 188,265 | 166,389
Tier 1 | 206,196 | 185,141
Total capital (PR) | 227,602 | 206,862
Risk-weighted assets (amounts) |  |
Total risk-weighted assets (RWA) | 1,379,056 | 1,215,019
Risk-based capital ratios as a percentage of RWA |  |
Common Equity Tier 1 ratio (%) | 13.7% | 13.7%
Tier 1 ratio (%) | 15.0% | 15.2%
Total capital ratio (%) | 16.5% | 17.0%
Additional CET1 buffer requirements as a percentage of RWA |  |
Capital conservation buffer requirement (%) | 2.5% | 2.5%
Countercyclical buffer requirement (%) | 0.1% | -
Bank G-SIB and/or D-SIB additional requirements (%) | 1.0% | 1.0%
Total of bank CET1 specific buffer requirements (%) | 3.6% | 3.5%
Schedule of risk weighted assets |
Schedule of risk weighted assets |  |
| RWA
| 12/31/2024 | 12/31/2023
Credit risk (excluding counterparty credit risk) | 1,108,011 | 976,915
Of which: standardised approach for credit risk | 1,038,238 | 924,518
Of which: foundation internal rating-based approach (F-IRB) | - | -
Of which: advanced internal rating-based approach (A-IRB) | 69,773 | 52,397
Counterparty credit risk (CCR) | 44,837 | 30,804
Of which: standardized approach for counterparty credit risk (SA-CCR) | 35,148 | 22,259
Of which: other CCR | 9,689 | 8,545
Equity investments in funds - look-through approach | 4,667 | 5,871
Equity investments in funds - mandate-based approach | - | -
Equity investments in funds - fall-back approach | 716 | 1,543
Securitisation exposures in banking book | 9,242 | 4,141
Market Risk | 43,189 | 43,179
Of which: standardized approach (RWAMPAD) | 52,643 | 52,299
Of which: internal models approach (RWAMINT) | 28,471 | 18,871
Operational Risk | 112,827 | 103,094
Payment Services risk (RWASP) | NA | NA
Amounts below the thresholds for deduction | 55,567 | 49,472
Total | 1,379,056 | 1,215,019
Schedule sensitivity analysis |
Schedule sensitivity analysis |  |  |  |  |
Assumptions |  | 12/31/2024
| Impact in Income | Impact in Stockholders’ Equity
| Insurance | Private pension | Insurance | Private pension
Discount rate |  |  |  |  |
0.5 p.p. increase |  | - | (28) | 49 | 653
0.5 p.p. decrease |  | - | 24 | (53) | (722)
Biometric tables |  |  |  |  |
5% increase |  | (10) | 51 | - | -
5% decrease |  | 11 | (53) | - | -
Claims |  |  |  |  |
5% increase |  | (32) | - | - | -
5% decrease |  | 32 | - | - | -
Schedule maturity analysis of estimated undiscounted future cash flows |
Schedule maturity analysis of estimated undiscounted future cash flows |  |  |  |  |  |  |
Period | 12/31/2024 |  | 12/31/2023
Insurance | Private pension | Total |  | Insurance | Private pension | Total
1 year | (817) | 9,483 | 8,666 |  | (806) | 15,247 | 14,441
2 years | (333) | 13,240 | 12,907 |  | (310) | 19,187 | 18,877
3 years | (240) | 14,702 | 14,462 |  | (220) | 18,409 | 18,189
4 years | (126) | 15,991 | 15,865 |  | (109) | 17,850 | 17,741
5 years | (4) | 17,096 | 17,092 |  | 5 | 17,354 | 17,359
Over 5 years | 2,108 | 1,111,776 | 1,113,884 |  | 1,963 | 425,166 | 427,129
Total (1) | 588 | 1,182,288 | 1,182,876 |  | 523 | 513,213 | 513,736
1) | Refers to (inflows) and outflows of cash flows related to insurance contracts and private pension. Variations observed in private pension plans are due to the increase in future contributions and reduction of exit assumptions that consequently impacted the volume of rescues and deaths.

X
- Definition The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35M&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfCreditRiskExposureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity's continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 42E -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_42E_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosurMarketRiskExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureDetailOfCompositionOfCapitalAdequacyTextBlock
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfAssetsAndLiabilitiesAccordingToTheirRemainingContractualMaturitiesExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfCollateralHeldForLoanAndLeaseOperationsPortfolioExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfContractualMaturitiesOfAssetsAndLiabilitiesAndOffBalanceSheetCommitmentsExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfDetailedInformationAboutBreakdownOfIndicatorsOfCreditQualityExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfDetailedInformationAboutMaximumExposureOfOtherFinancialAssetsByTypeAndClassificationOfCreditRiskExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfFinancialAssetsAtAmortisedCostAndAtFairValueThroughOtherComprehensiveIncomeAndTheImpactOnExpectedCreditLossInVariousScenariosExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfFinancialAssetsIndividuallyEvaluatedClassifiedByRatingExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfPositionOfAccountsSubjectToInterestRateRiskExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfRiskWeightedAssetExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfSourcesOfFundingExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfSummaryOfInternalRatingOfCreditQualityExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureOfValueAtRiskHistoricalSimulationExplanatory
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_DisclosureRiskAndCapitalManagementAbstract
Namespace Prefix: | itub_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_ScheduleOfMaximumExposureOfFinancialAssetsSegregatedByBusinessSectorTableTextBlock
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | itub_ScheduleOfOtherFinancialAssetsTableTextBlock
Namespace Prefix: | itub_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration