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Loan and lease operations | 12 Months Ended
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Dec. 31, 2024
Loan And Lease Operations |
Loan and lease operations | Note 10 - Loan and lease operations The accounting policy on financial assets and liabilities is presented in Note 2c IV. a) Composition of loans and lease operations portfolio Below is the composition of the carrying amount of loan operations and lease operations by type, sector of debtor, maturity and concentration:
Schedule of composition of carrying amount of loan operations and lease operations by type, sector of debtor, maturity and concentration |  |
Loans and lease operations by type | 12/31/2024 | 12/31/2023
Individuals | 445,574 | 416,616
Credit card | 143,048 | 136,317
Personal loan | 66,104 | 60,992
Payroll loans | 74,524 | 73,472
Vehicles | 36,637 | 33,324
Mortgage loans | 125,261 | 112,511
Corporate | 160,840 | 136,461
Micro / small and medium companies | 194,192 | 169,110
Foreign loans - Latin America | 224,887 | 188,403
Total loans and lease operations | 1,025,493 | 910,590
Provision for Expected Loss | (49,024) | (50,863)
Total loans and lease operations, net of Expected Credit Loss | 976,469 | 859,727
By maturity | 12/31/2024 | 12/31/2023
Overdue as from 1 day | 23,496 | 27,531
Falling due up to 3 months | 273,729 | 241,247
Falling due from 3 months to 12 months | 262,710 | 236,555
Falling due after 1 year | 465,558 | 405,257
Total loans and lease operations | 1,025,493 | 910,590
By concentration | 12/31/2024 | 12/31/2023
Largest debtor | 6,658 | 5,378
10 largest debtors | 44,294 | 34,637
20 largest debtors | 66,407 | 54,100
50 largest debtors | 106,980 | 87,446
100 largest debtors | 148,748 | 121,866
The Expected loss comprises Expected Credit Loss for Financial Guarantees Pledged R$ (988) (R$ (887) at 12/31/2023) and Loan Commitments R$ (3,940) (R$ (3,311) at 12/31/2023). The breakdown of the loans and lease operations portfolio by debtor’s industry is described in Note 32, item 1.4.1 - By business sector. b) Gross Carrying Amount (Loan Portfolio) Reconciliation of gross portfolio of loans and lease operations, segregated by stages:
Schedule of reconciliation of gross portfolio of loans |  |  |  |  |  |  |  |
Stage 1 | Balance at | Transfer to Stage 2 | Transfer to Stage 3 (1) | Cure from Stage 2 | Cure from Stage 3 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2023 | 12/31/2024
Individuals | 317,335 | (53,024) | (1,189) | 35,139 | 243 | - | 49,245 | 347,749
Corporate | 130,916 | (938) | (19) | 475 | 42 | - | 27,497 | 157,973
Micro / Small and medium companies | 145,422 | (11,902) | (1,715) | 4,864 | 170 | - | 35,027 | 171,866
Foreign loans - Latin America | 166,981 | (8,863) | (884) | 3,378 | 22 | - | 38,431 | 199,065
Total | 760,654 | (74,727) | (3,807) | 43,856 | 477 | - | 150,200 | 876,653
Stage 2 | Balance at | Cure to Stage 1 | Transfer to Stage 3 | Transfer from Stage 1 | Cure from Stage 3 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2023 | 12/31/2024
Individuals | 63,579 | (35,139) | (14,153) | 53,024 | 1,307 | - | (2,150) | 66,468
Corporate | 956 | (475) | (564) | 938 | 11 | - | 149 | 1,015
Micro / Small and medium companies | 13,087 | (4,864) | (5,410) | 11,902 | 527 | - | (3,020) | 12,222
Foreign loans - Latin America | 12,077 | (3,378) | (4,601) | 8,863 | 475 | - | 568 | 14,004
Total | 89,699 | (43,856) | (24,728) | 74,727 | 2,320 | - | (4,453) | 93,709
Stage 3 | Balance at | Cure to Stage 1 | Cure to Stage 2 | Transfer from Stage 1 | Transfer from Stage 2 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2023 | 12/31/2024
Individuals | 35,702 | (243) | (1,307) | 1,189 | 14,153 | (24,156) | 6,019 | 31,357
Corporate | 4,589 | (42) | (11) | 19 | 564 | (160) | (3,107) | 1,852
Micro / Small and medium companies | 10,601 | (170) | (527) | 1,715 | 5,410 | (5,435) | (1,490) | 10,104
Foreign loans - Latin America | 9,345 | (22) | (475) | 884 | 4,601 | (1,556) | (959) | 11,818
Total | 60,237 | (477) | (2,320) | 3,807 | 24,728 | (31,307) | 463 | 55,131
Consolidated 3 Stages |  | Balance at | Derecognition (2) | Acquisition / (Settlement) | Closing balance
| 12/31/2023 | 12/31/2024
Individuals |  | 416,616 | (24,156) | 53,114 | 445,574
Corporate |  | 136,461 | (160) | 24,539 | 160,840
Micro / Small and medium companies |  | 169,110 | (5,435) | 30,517 | 194,192
Foreign loans - Latin America |  | 188,403 | (1,556) | 38,040 | 224,887
Total |  | 910,590 | (31,307) | 146,210 | 1,025,493
1) | In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part there of have first gone through stage 2.
2) | Includes updating the estimate regarding the write-off of operations.
Reconciliation of gross portfolio of loans and lease operations, segregated by stages:
Stage 1 | Balance at | Transfer to Stage 2 | Transfer to Stage 3 (1) | Cure from Stage 2 | Cure from Stage 3 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2022 | 12/31/2023
Individuals | 305,210 | (58,899) | (2,256) | 37,760 | 186 | - | 35,334 | 317,335
Corporate | 133,205 | (1,040) | (31) | 421 | 118 | - | (1,757) | 130,916
Micro / Small and medium companies | 142,621 | (14,081) | (1,328) | 5,786 | 422 | - | 12,002 | 145,422
Foreign loans - Latin America | 182,516 | (8,899) | (903) | 4,281 | 14 | - | (10,028) | 166,981
Total | 763,552 | (82,919) | (4,518) | 48,248 | 740 | - | 35,551 | 760,654
Stage 2 | Balance at | Cure to Stage 1 | Transfer to Stage 3 | Transfer from Stage 1 | Cure from Stage 3 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2022 | 12/31/2023
Individuals | 59,639 | (37,760) | (14,261) | 58,899 | 1,299 | - | (4,237) | 63,579
Corporate | 901 | (421) | (297) | 1,040 | 13 | - | (280) | 956
Micro / Small and medium companies | 12,299 | (5,786) | (5,376) | 14,081 | 682 | - | (2,813) | 13,087
Foreign loans - Latin America | 13,863 | (4,281) | (4,222) | 8,899 | 339 | - | (2,521) | 12,077
Total | 86,702 | (48,248) | (24,156) | 82,919 | 2,333 | - | (9,851) | 89,699
Stage 3 | Balance at | Cure to Stage 1 | Cure to Stage 2 | Transfer from Stage 1 | Transfer from Stage 2 | Derecognition | Acquisition / (Settlement) | Closing balance
12/31/2022 | 12/31/2023
Individuals | 35,254 | (186) | (1,299) | 2,256 | 14,261 | (25,133) | 10,549 | 35,702
Corporate | 5,162 | (118) | (13) | 31 | 297 | (138) | (632) | 4,589
Micro / Small and medium companies | 9,976 | (422) | (682) | 1,328 | 5,376 | (4,930) | (45) | 10,601
Foreign loans - Latin America | 8,776 | (14) | (339) | 903 | 4,222 | (2,823) | (1,380) | 9,345
Total | 59,168 | (740) | (2,333) | 4,518 | 24,156 | (33,024) | 8,492 | 60,237
Consolidated 3 Stages |  | Balance at | Derecognition | Acquisition / (Settlement) | Closing balance
| 12/31/2022 | 12/31/2023
Individuals |  | 400,103 | (25,133) | 41,646 | 416,616
Corporate |  | 139,268 | (138) | (2,669) | 136,461
Micro / Small and medium companies |  | 164,896 | (4,930) | 9,144 | 169,110
Foreign loans - Latin America |  | 205,155 | (2,823) | (13,929) | 188,403
Total |  | 909,422 | (33,024) | 34,192 | 910,590
1) | In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2.
Modification of contractual cash flows The amortized cost of financial assets classified in stages 2 and stage 3, which had their contractual cash flows modified was R$ 1,885 (R$ 1,641 at 12/31/2023) before the modification, which gave rise to an effect on profit or loss of R$ 23 (R$ 23 from 01/01 to 12/31/2023). At 12/31/2024, the gross carrying amount of financial assets which had their contractual cash flows modified in the period and were transferred to stage 1 corresponds to R$ 266 (R$ 384 at 12/31/2023). c) Expected credit loss Reconciliation of expected credit loss of loans and lease operations, segregated by stages:
Schedule of Reconciliation of Expected Loan Losses for Loan Operations and Lease Operations |  |  |  |  |  |  |  |
Stage 1 | Balance at | Transfer to Stage 2 | Transfer to Stage 3 (1) | Cure from Stage 2 | Cure from Stage 3 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2023 | 12/31/2024
Individuals | (4,923) | 1,131 | 18 | (1,809) | (7) | - | (707) | (6,297)
Corporate | (780) | 14 | - | (18) | (13) | - | 114 | (683)
Micro / Small and medium companies | (1,148) | 203 | 28 | (310) | (33) | - | (49) | (1,309)
Foreign loans - Latin America | (1,892) | 223 | 19 | (129) | (3) | - | (870) | (2,652)
Total | (8,743) | 1,571 | 65 | (2,266) | (56) | - | (1,512) | (10,941)
Stage 2 | Balance at | Cure to Stage 1 | Transfer to Stage 3 | Transfer from Stage 1 | Cure from Stage 3 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2023 | 12/31/2024
Individuals | (6,127) | 1,809 | 4,769 | (1,131) | (153) | - | (5,049) | (5,882)
Corporate | (697) | 18 | 63 | (14) | (5) | - | 202 | (433)
Micro / Small and medium companies | (1,864) | 310 | 1,410 | (203) | (129) | - | (1,184) | (1,660)
Foreign loans - Latin America | (1,497) | 129 | 928 | (223) | (124) | - | (841) | (1,628)
Total | (10,185) | 2,266 | 7,170 | (1,571) | (411) | - | (6,872) | (9,603)
Stage 3 | Balance at | Cure to Stage 1 | Cure to Stage 2 | Transfer from Stage 1 | Transfer from Stage 2 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2023 | 12/31/2024
Individuals | (18,001) | 7 | 153 | (18) | (4,769) | 24,156 | (19,258) | (17,730)
Corporate | (5,213) | 13 | 5 | - | (63) | 160 | 3,014 | (2,084)
Micro / Small and medium companies | (5,496) | 33 | 129 | (28) | (1,410) | 5,435 | (3,557) | (4,894)
Foreign loans - Latin America | (3,225) | 3 | 124 | (19) | (928) | 1,556 | (1,283) | (3,772)
Total | (31,935) | 56 | 411 | (65) | (7,170) | 31,307 | (21,084) | (28,480)
Consolidated 3 Stages |  | Balance at | Derecognition | (Increase) / Reversal | Closing balance
| 12/31/2023 | 12/31/2024
Individuals |  | (29,051) | 24,156 | (25,014) | (29,909)
Corporate |  | (6,690) | 160 | 3,330 | (3,200)
Micro / Small and medium companies |  | (8,508) | 5,435 | (4,790) | (7,863)
Foreign loans - Latin America |  | (6,614) | 1,556 | (2,994) | (8,052)
Total |  | (50,863) | 31,307 | (29,468) | (49,024)
1) In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2.
Reconciliation of expected credit loss of loans and lease operations, segregated by stages:
Stage 1 | Balance at | Transfer to Stage 2 | Transfer to Stage 3 (1) | Cure from Stage 2 | Cure from Stage 3 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2022 | 12/31/2023
Individuals | (5,414) | 1,111 | 49 | (1,381) | (8) | - | 720 | (4,923)
Corporate | (480) | 16 | 1 | (40) | (4) | - | (273) | (780)
Micro / Small and medium companies | (1,431) | 251 | 22 | (418) | (110) | - | 538 | (1,148)
Foreign loans - Latin America | (2,339) | 201 | 21 | (155) | (2) | - | 382 | (1,892)
Total | (9,664) | 1,579 | 93 | (1,994) | (124) | - | 1,367 | (8,743)
Stage 2 | Balance at | Cure to Stage 1 | Transfer to Stage 3 | Transfer from Stage 1 | Cure from Stage 3 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2022 | 12/31/2023
Individuals | (5,647) | 1,381 | 4,719 | (1,111) | (128) | - | (5,341) | (6,127)
Corporate | (503) | 40 | 46 | (16) | (4) | - | (260) | (697)
Micro / Small and medium companies | (2,227) | 418 | 1,312 | (251) | (133) | - | (983) | (1,864)
Foreign loans - Latin America | (1,546) | 155 | 851 | (201) | (110) | - | (646) | (1,497)
Total | (9,923) | 1,994 | 6,928 | (1,579) | (375) | - | (7,230) | (10,185)
Stage 3 | Balance at | Cure to Stage 1 | Cure to Stage 2 | Transfer from Stage 1 | Transfer from Stage 2 | Derecognition | (Increase) / Reversal | Closing balance
12/31/2022 | 12/31/2023
Individuals | (19,220) | 8 | 128 | (49) | (4,719) | 25,133 | (19,282) | (18,001)
Corporate | (4,470) | 4 | 4 | (1) | (46) | 138 | (842) | (5,213)
Micro / Small and medium companies | (5,932) | 110 | 133 | (22) | (1,312) | 4,930 | (3,403) | (5,496)
Foreign loans - Latin America | (3,115) | 2 | 110 | (21) | (851) | 2,823 | (2,173) | (3,225)
Total | (32,737) | 124 | 375 | (93) | (6,928) | 33,024 | (25,700) | (31,935)
Consolidated 3 Stages |  | Balance at | Derecognition | (Increase) / Reversal | Closing balance
| 12/31/2022 | 12/31/2023
Individuals |  | (30,281) | 25,133 | (23,903) | (29,051)
Corporate |  | (5,453) | 138 | (1,375) | (6,690)
Micro / Small and medium companies |  | (9,590) | 4,930 | (3,848) | (8,508)
Foreign loans - Latin America |  | (7,000) | 2,823 | (2,437) | (6,614)
Total |  | (52,324) | 33,024 | (31,563) | (50,863)
1) | In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2.
The consolidated balance of 3 Stages comprises Expected credit loss for Financial guarantees of R$ (988) (R$ (887) at 12/31/2023) and Loan commitments of R$ (3,940) (R$ (3,311) at 12/31/2023). d) Lease operations - Lessor Finance leases are composed of vehicles, machines, equipment and real estate in Brazil and abroad. The analysis of portfolio maturities is presented below:
Schedule of analysis of present value of minimum future payments receivable from finance leases by maturity |  |  |  |  |  |  |
| 12/31/2024 |  | 12/31/2023
| Payments receivable | Future financial income | Present value |  | Payments receivable | Future financial income | Present value
Current | 2,505 | (462) | 2,043 |  | 2,208 | (482) | 1,726
Up to 1 year | 2,505 | (462) | 2,043 |  | 2,208 | (482) | 1,726
Non-current | 8,987 | (2,687) | 6,300 |  | 8,690 | (2,739) | 5,951
From 1 to 2 years | 1,918 | (507) | 1,411 |  | 1,584 | (434) | 1,150
From 2 to 3 years | 1,481 | (392) | 1,089 |  | 1,338 | (416) | 922
From 3 to 4 years | 1,024 | (309) | 715 |  | 1,022 | (333) | 689
From 4 to 5 years | 960 | (256) | 704 |  | 770 | (275) | 495
Over 5 years | 3,604 | (1,223) | 2,381 |  | 3,976 | (1,281) | 2,695
Total | 11,492 | (3,149) | 8,343 |  | 10,898 | (3,221) | 7,677
Financial lease revenues are composed of:
Schedule of finance lease income |  |  |
| 01/01 to 12/31/2024 | 01/01 to 12/31/2023 | 01/01 to 12/31/2022
Financial income | 811 | 884 | 901
Variable payments | 11 | 7 | 7
Total | 822 | 891 | 908
e) Operations of securitization or transfer and acquisition of financial assets ITAÚ UNIBANCO HOLDING carried out operations of securitization or transfer of financial assets in which there was retention of credit risks of financial assets transferred under co-obligation covenants. Thus, these credits are still recorded in the Balance Sheet and are represented as follows:
Schedule securitization or transfer of financial assets |  |  |  |  |  |  |  |  |
Nature of operation | 12/31/2024 |  | 12/31/2023
Assets | Liabilities (1) |  | Assets | Liabilities (1)
Book value | Fair value | Book value | Fair value |  | Book value | Fair value | Book value | Fair value
Mortgage loan | 115 | 112 | 115 | 111 |  | 139 | 140 | 139 | 139
Working capital | 397 | 397 | 397 | 397 |  | 502 | 502 | 502 | 502
Total | 512 | 509 | 512 | 508 |  | 641 | 642 | 641 | 641
1) | Under Other liabilities.
From 01/01 to 12/31/2024, operations of transfer of financial assets with no retention of risks and benefits generated impact on the result of R$ 424 (R$ 219 from 01/01 to 12/31/2023), net of the Allowance for Loan Losses.

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