XML 91 R61.htm IDEA: XBRL DOCUMENT
v3.25.1

Stockholders’ equity (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of change in shares of paid-in capital in the beginning and end of the period |
Schedule of change in shares of paid-in capital in the beginning and end of the period |  |  |  |  |
|  | 12/31/2024
|  | Number | Amount
|  | Common | Preferred | Total
Residents in Brazil | 12/31/2023 | 4,923,277,339 | 1,508,035,689 | 6,431,313,028 | 59,516
Residents abroad | 12/31/2023 | 35,013,020 | 3,337,809,300 | 3,372,822,320 | 31,213
Shares of capital stock | 12/31/2023 | 4,958,290,359 | 4,845,844,989 | 9,804,135,348 | 90,729
Shares of capital stock | 12/31/2024 | 4,958,290,359 | 4,845,844,989 | 9,804,135,348 | 90,729
Residents in Brazil | 12/31/2024 | 4,918,480,340 | 1,325,492,746 | 6,243,973,086 | 57,783
Residents abroad | 12/31/2024 | 39,810,019 | 3,520,352,243 | 3,560,162,262 | 32,946
Treasury shares (1) | 12/31/2023 | - | 436,671 | 436,671 | (11)
Acquisition of treasury shares |  | - | 54,000,000 | 54,000,000 | (1,775)
Result from delivery of treasury shares |  | - | (26,405,838) | (26,405,838) | 877
Treasury shares (1) | 12/31/2024 | - | 28,030,833 | 28,030,833 | (909)
Number of total shares at the end of the period (2) | 12/31/2024 | 4,958,290,359 | 4,817,814,156 | 9,776,104,515 |
Number of total shares at the end of the period (2) | 12/31/2023 | 4,958,290,359 | 4,845,408,318 | 9,803,698,677 |
|  | 12/31/2023
|  | Number | Amount
|  | Common | Preferred | Total
Residents in Brazil | 12/31/2022 | 4,927,867,243 | 1,629,498,182 | 6,557,365,425 | 60,683
Residents abroad | 12/31/2022 | 30,423,116 | 3,216,346,807 | 3,246,769,923 | 30,046
Shares of capital stock | 12/31/2022 | 4,958,290,359 | 4,845,844,989 | 9,804,135,348 | 90,729
Shares of capital stock | 12/31/2023 | 4,958,290,359 | 4,845,844,989 | 9,804,135,348 | 90,729
Residents in Brazil | 12/31/2023 | 4,923,277,339 | 1,508,035,689 | 6,431,313,028 | 59,516
Residents abroad | 12/31/2023 | 35,013,020 | 3,337,809,300 | 3,372,822,320 | 31,213
Treasury shares (1) | 12/31/2022 | - | 3,268,688 | 3,268,688 | (71)
Acquisition of treasury shares |  | - | 26,000,000 | 26,000,000 | (689)
Result from delivery of treasury shares |  | - | (28,832,017) | (28,832,017) | 749
Treasury shares (1) | 12/31/2023 | - | 436,671 | 436,671 | (11)
Number of total shares at the end of the period (2) | 12/31/2023 | 4,958,290,359 | 4,845,408,318 | 9,803,698,677 |
Number of total shares at the end of the period (2) | 12/31/2022 | 4,958,290,359 | 4,842,576,301 | 9,800,866,660 |
1) | Own shares, purchased based on authorization of the Board of Directors, to be held in Treasury, for subsequent cancellation or replacement in the market.
2) | Shares representing total capital stock net of treasury shares.
Schedule of cost of shares purchased and average cost of treasury shares and market price |
Schedule of cost of shares purchased and average cost of treasury shares and market price |  |  |  |  |  |  |
Cost / market value | 12/31/2024 | 12/31/2023
Common |  | Preferred | Common |  | Preferred
Minimum |  | - |  | 31.42 | - |  | 25.52
Weighted average |  | - |  | 32.83 | - |  | 26.49
Maximum |  | - |  | 33.66 | - |  | 27.13
Treasury shares |  |  |  |  |  |  |
Average cost |  | - |  | 32.43 | - |  | 25.98
Market value on the last day of the base date | 26.90 |  | 30.73 | 28.84 |  | 33.97
Schedule of calculation of dividends and interest on capital |
Schedule of calculation of dividends and interest on capital |  |  |
| 12/31/2024 | 12/31/2023 | 12/31/2022
Statutory net income | 37,318 | 33,389 | 29,695
Adjustments: |  |  |
(-) Legal reserve - 5% (1) | (1,406) | (1,669) | (1,485)
Dividend calculation basis | 35,912 | 31,720 | 28,210
Minimum mandatory dividend - 25% | 8,978 | 7,930 | 7,053
Dividends and interest on capital paid / accrued / identified | 25,724 | 21,468 | 8,368
1) | Legal reserve must be constituted up to the limit of 20% of the Capital.
Schedule of stockholders compensation |
Schedule of stockholders compensation |  |  |  |
| 12/31/2024
| Gross value per share (R$) | Value | WHT (With holding tax) | Net
Paid / prepaid |  | 6,729 | (1,009) | 5,720
Interest on capital - 11 monthly installments paid from February to December 2024 | 0.0150 | 1,901 | (285) | 1,616
Interest on capital - paid on 08/30/2024 | 0.2055 | 2,370 | (356) | 2,014
Interest on capital - paid on 08/30/2024 | 0.2134 | 2,458 | (368) | 2,090
Accrued (Recorded in Other liabilities - Social and statutory) |  | 5,886 | (882) | 5,004
Interest on capital - 1 monthly installment paid on 01/02/2025 | 0.0150 | 173 | (26) | 147
Interest on capital - credited on 08/29/2024 to be paid until 04/30/2025 | 0.2320 | 2,673 | (400) | 2,273
Interest on capital - credited on 11/28/2024 to be paid on 04/30/2025 | 0.2640 | 3,040 | (456) | 2,584
Identified in Profit Reserves in Stockholders' Equity |  | 15,489 | (489) | 15,000
Interest on capital | 0.2834 | 3,260 | (489) | 2,771
Dividends | 1.2509 | 12,229 | - | 12,229
Total - 01/01 to 12/31/2024 |  | 28,104 | (2,380) | 25,724
| 12/31/2023
| Gross value per share (R$) | Value | WHT (With holding tax) | Net
Paid / prepaid |  | 7,079 | (1,061) | 6,018
Interest on capital - 11 monthly installments paid from February to December 2023 | 0.0150 | 1,902 | (285) | 1,617
lnterest on capital - paid on 08/25/2023 | 0.2227 | 2,567 | (385) | 2,182
lnterest on capital - paid on 08/25/2023 | 0.2264 | 2,610 | (391) | 2,219
Accrued (Recorded in Other liabilities - Social and statutory) |  | 5,236 | (786) | 4,450
Interest on capital - 1 monthly installment paid on 01/02/2024 | 0.0150 | 173 | (26) | 147
Interest on capital - credited on 09/06/2023 to be paid until 04/30/2024 | 0.2289 | 2,639 | (396) | 2,243
Interest on capital - credited on 11/24/2023 to be paid until 04/30/2024 | 0.2102 | 2,424 | (364) | 2,060
Identified in Profit Reserves in Stockholders' Equity |  | 11,000 | - | 11,000
Dividends | 1.1251 | 11,000 | - | 11,000
Total - 01/01 to 12/31/2023 |  | 23,315 | (1,847) | 21,468
| 12/31/2022
| Gross value per share (R$) | Value | WHT (With holding tax) | Net
Paid / prepaid |  | 4,906 | (735) | 4,171
Interest on capital - 11 monthly installment paids from February to December 2022 | 0.0150 | 1,902 | (285) | 1,617
Interest on capital - paid on 08/30/2022 | 0.2605 | 3,004 | (450) | 2,554
Accrued (Recorded in Other liabilities - Social and statutory) |  | 4,938 | (741) | 4,197
Interes on capital - 1 monthly installment paid on 01/02/2023 | 0.0150 | 173 | (26) | 147
Interest on capital - credited on 12/08/2022 to be paid until 04/28/2023 | 0.4133 | 4,765 | (715) | 4,050
Total - 01/01 to 12/31/2022 |  | 9,844 | (1,476) | 8,368
Schedule of capital reserves and revenue reserves |
Schedule of capital reserves and revenue reserves |  |  |  |
|  | 12/31/2024 |  | 12/31/2023
Capital reserves |  | 2,732 |  | 2,620
Premium on subscription of shares |  | 284 |  | 284
Share-based payment |  | 2,444 |  | 2,332
Reserves from tax incentives, restatement of equity securities and other |  | 4 |  | 4
Profit reserves (1) |  | 121,428 |  | 104,465
Legal (2) |  | 18,146 |  | 16,740
Statutory (3) |  | 87,793 |  | 76,725
Special revenue (4) |  | 15,489 |  | 11,000
Total reserves at parent company |  | 124,160 |  | 107,085
1) | Possible surplus of Profit reserves in relation to the Capital will be distributed or capitalized as required by the following Annual General Stockholders' Meeting/Extraordinary General Stockholders' Meeting.
2) | Its purpose is to ensure the integrity of capital, compensate loss or increase capital.
3) | Its main purpose is to ensure the yield flow to shareholders.
4) | Refers to Dividends declared after 12/31/2024 and 12/31/2023.
Schedule of non-controlling interests |
Schedule of non-controlling interests |  |  |  |  |  |
| Stockholders’ equity |  | Income
| 12/31/2024 | 12/31/2023 |  | 01/01 to 12/31/2024 | 01/01 to 12/31/2023 | 01/01 to 12/31/2022
Banco Itaú Chile | 8,009 | 6,690 |  | 627 | 598 | 887
Itaú Colombia S.A. | 21 | 19 |  | - | - | 3
Financeira Itaú CBD S.A. Crédito, Financiamento e Investimento | 706 | 853 |  | 174 | 147 | 123
Luizacred S.A. Soc. Cred. Financiamento Investimento | 976 | 328 |  | 148 | (49) | (50)
Other | 482 | 983 |  | 94 | 76 | 72
Total | 10,194 | 8,873 |  | 1,043 | 772 | 1,035

X
- Definition The disclosure of classes of share capital. [Refer: Classes of share capital [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 79 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfDividendsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 79 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of treasury shares. [Refer: Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfTreasurySharesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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

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