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Financial assets at fair value through other comprehensive income - Securities | 12 Months Ended
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Dec. 31, 2024
Financial Assets At Fair Value Through Other Comprehensive Income - Securities |
Financial assets at fair value through other comprehensive income - Securities | Note 8 - Financial assets at fair value through other comprehensive income - Securities The accounting policy on financial assets and liabilities is presented in Note 2c IV. The fair value and corresponding cost of Financial Assets at Fair Value through Other Comprehensive Income - Securities are as follows:
Schedule of fair value and corresponding gross carrying amount of financial assets at fair value through other comprehensive income- securities assets |  |  |  |  |  |  |  |  |
| 12/31/2024 |  | 12/31/2023
| Cost | Fair value adjustments (in stockholders' equity) | Expected loss | Fair value |  | Cost | Fair value adjustments (in stockholders' equity) | Expected loss | Fair value
Brazilian government securities | 67,954 | (3,577) | - | 64,377 |  | 84,567 | (662) | - | 83,905
Other government securities | 36 | - | (36) | - |  | 36 | - | (36) | -
Government securities – Latin America | 21,421 | 56 | (7) | 21,470 |  | 23,715 | 158 | (1) | 23,872
Government securities – Abroad | 13,072 | (46) | - | 13,026 |  | 9,923 | (12) | (1) | 9,910
Corporate securities | 8,981 | (1,337) | (214) | 7,430 |  | 13,252 | (771) | (129) | 12,352
Shares | 1,762 | (1,196) | - | 566 |  | 6,960 | (817) | - | 6,143
Rural product note | 127 | (1) | - | 126 |  | - | - | - | -
Bank deposit certificates | 82 | 1 | - | 83 |  | 44 | 1 | (1) | 44
Real estate receivables certificates | 60 | (3) | - | 57 |  | 65 | 2 | - | 67
Debentures | 1,708 | (38) | (172) | 1,498 |  | 1,837 | 21 | (85) | 1,773
Eurobonds and other | 4,957 | (107) | (38) | 4,812 |  | 4,081 | 16 | (40) | 4,057
Financial bills | 51 | 2 | - | 53 |  | - | - | - | -
Other | 234 | 5 | (4) | 235 |  | 265 | 6 | (3) | 268
Total | 111,464 | (4,904) | (257) | 106,303 |  | 131,493 | (1,287) | (167) | 130,039
The Securities pledged in guarantee of funding transactions of financial institutions and customers and Post-employment benefits (Note 26b), are: a) Brazilian government securities R$ 33,971 (R$ 38,389 at 12/31/2023), b) Government securities - Latin America R$ 3,050 (R$ 2,932 at 12/31/2023) and c) Corporate securities R$ 986 (R$ 868 at 12/31/2023), totaling R$ 38,007 (R$ 42,189 at 12/31/2023). The cost and the fair value of financial assets through other comprehensive income - securities by maturity are as follows:
Schedule of gross carrying amount and fair value of financial assets through other comprehensive income -securities by maturity |  |  |  |  |
| 12/31/2024 |  | 12/31/2023
| Cost | Fair value |  | Cost | Fair value
Current | 41,123 | 39,877 |  | 49,545 | 48,643
Non-stated maturity | 1,762 | 566 |  | 6,960 | 6,143
Up to one year | 39,361 | 39,311 |  | 42,585 | 42,500
Non-current | 70,341 | 66,426 |  | 81,948 | 81,396
From one to five years | 49,121 | 47,809 |  | 56,984 | 56,886
From five to ten years | 11,201 | 10,803 |  | 14,518 | 14,585
After ten years | 10,019 | 7,814 |  | 10,446 | 9,925
Total | 111,464 | 106,303 |  | 131,493 | 130,039
Equity instruments that ITAÚ UNIBANCO HOLDING adopted the option of designating at fair value through other comprehensive income, due to the particularities of a certain market, are presented in the table below:
Schedule of equity instruments at fair value through other comprehensive income- securities |  |  |  |  |  |  |  |  |
| 12/31/2024 |  | 12/31/2023
| Cost | Adjustments to fair value (in Stockholders' equity) | Expected loss | Fair value |  | Cost | Adjustments to fair value (in Stockholders' equity) | Expected loss | Fair value
Current |  |  |  |  |  |  |  |  |
Non-stated maturity |  |  |  |  |  |  |  |  |
Shares | 1,762 | (1,196) | - | 566 |  | 6,960 | (817) | - | 6,143
Total | 1,762 | (1,196) | - | 566 |  | 6,960 | (817) | - | 6,143
In the period, there were no receipt of dividends (R$ 275 from 01/01 to 12/31/2023) and there were reclassifications in the Stockholders' equity in the amount of R$ 150 due to total sale of Pismo Holdings shares in January 2024, and the fair value of R$ 192. The total sales of XP INC occurred over the March to September 2024, represent amount of R$ (657), and the fair value of R$ 4,508. In 2023, the amount of partial sales of XP INC shares in June 2023 and September 2023 was the R$ (78), and the fair value was R$ 1,121 and R$ 387, respectively. Reconciliation of expected loss for Other financial assets, segregated by stages:
Schedule of reconciliation of expected loss for financial assets at fair value through other comprehensive instrument- securities, segregated by stages |  |  |  |  |  |  |  |  |  |
Stage 1 |  | Expected loss | Gains / (Losses) | Purchases | Settlements | Transfer to stage 2 | Transfer to stage 3 | Cure from stage 2 | Cure from stage 3 | Expected loss
| 12/31/2023 | 12/31/2024
Financial assets at fair value through other comprehensive income |  | (117) | (41) | (2) | 10 | 55 | - | (21) | - | (116)
Brazilian government securities |  | (36) | - | - | - | - | - | - | - | (36)
Other |  | (36) | - | - | - | - | - | - | - | (36)
Government securities - Latin America |  | (1) | (6) | - | - | - | - | - | - | (7)
Government securities - Abroad |  | (1) | 1 | - | - | - | - | - | - | -
Corporate securities |  | (79) | (36) | (2) | 10 | 55 | - | (21) | - | (73)
Debentures |  | (46) | (43) | - | 5 | 54 | - | (15) | - | (45)
Eurobonds and other |  | (30) | 8 | (2) | 5 | 1 | - | (6) | - | (24)
Other |  | (3) | (1) | - | - | - | - | - | - | (4)
Stage 2 |  | Expected loss | Gains / (Losses) | Purchases | Settlements | Cure to stage 1 | Transfer to stage 3 | Transfer from stage 1 | Cure from stage 3 | Expected loss
| 12/31/2023 | 12/31/2024
Financial assets at fair value through other comprehensive income |  | (24) | (83) | (41) | 55 | 21 | - | (55) | - | (127)
Corporate securities |  | (24) | (83) | (41) | 55 | 21 | - | (55) | - | (127)
Bank deposit certificate |  | (1) | 1 | - | - | - | - | - | - | -
Debentures |  | (13) | (86) | (24) | 49 | 15 | - | (54) | - | (113)
Eurobonds and other |  | (10) | 2 | (17) | 6 | 6 | - | (1) | - | (14)
Stage 3 |  | Expected loss | Gains / (Losses) | Purchases | Settlements | Cure to stage 1 | Cure to stage 2 | Transfer from stage 1 | Transfer from stage 2 | Expected loss
| 12/31/2023 | 12/31/2024
Financial assets at fair value through other comprehensive income |  | (26) | (14) | - | 26 | - | - | - | - | (14)
Corporate securities |  | (26) | (14) | - | 26 | - | - | - | - | (14)
Debentures |  | (26) | (14) | - | 26 | - | - | - | - | (14)
Stage 1 |  | Expected loss | Gains / (Losses) | Purchases | Settlements | Transfer to stage 2 | Transfer to stage 3 | Cure from stage 2 | Cure from stage 3 | Expected loss
| 12/31/2022 | 12/31/2023
Financial assets at fair value through other comprehensive income |  | (114) | (44) | (5) | 17 | 38 | 8 | (17) | - | (117)
Brazilian government securities |  | (36) | - | - | - | - | - | - | - | (36)
Other |  | (36) | - | - | - | - | - | - | - | (36)
Government securities - Latin America |  | (1) | (2) | - | - | 7 | - | (5) | - | (1)
Government securities - Abroad |  | - | (1) | - | - | - | - | - | - | (1)
Corporate securities |  | (77) | (41) | (5) | 17 | 31 | 8 | (12) | - | (79)
Rural product note |  | (1) | - | - | 1 | - | - | - | - | -
Bank deposit certificate |  | - | (12) | (1) | 5 | - | 8 | - | - | -
Debentures |  | (45) | (17) | (2) | 4 | 14 | - | - | - | (46)
Eurobonds and other |  | (27) | (12) | (2) | 6 | 17 | - | (12) | - | (30)
Other |  | (4) | - | - | 1 | - | - | - | - | (3)
Stage 2 |  | Expected loss | Gains / (Losses) | Purchases | Settlements | Cure to stage 1 | Transfer to stage 3 | Transfer from stage 1 | Cure from stage 3 | Expected loss
| 12/31/2022 | 12/31/2023
Financial assets at fair value through other comprehensive income |  | - | (25) | (8) | 4 | 17 | 26 | (38) | - | (24)
Government securities - Latin America |  | - | - | - | 2 | 5 | - | (7) | - | -
Corporate securities |  | - | (25) | (8) | 2 | 12 | 26 | (31) | - | (24)
Bank deposit certificate |  | - | (1) | - | - | - | - | - | - | (1)
Debentures |  | - | (25) | - | - | - | 26 | (14) | - | (13)
Eurobonds and other |  | - | 1 | (8) | 2 | 12 | - | (17) | - | (10)
Stage 3 |  | Expected loss | Gains / (Losses) | Purchases | Settlements | Cure to stage 1 | Cure to stage 2 | Transfer from stage 1 | Transfer from stage 2 | Expected loss
| 12/31/2022 | 12/31/2023
Financial assets at fair value through other comprehensive income |  | - | - | - | 8 | - | - | (8) | (26) | (26)
Corporate securities |  | - | - | - | 8 | - | - | (8) | (26) | (26)
Bank deposit certificate |  | - | - | - | 8 | - | - | (8) | - | -
Debentures |  | - | - | - | - | - | - | - | (26) | (26)

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