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Financial assets at fair value through other comprehensive income - Securities
 12 Months Ended
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: 

                 
  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: 

         
  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: 

                 
  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: 

                   
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)