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v3.25.4

Fair value of financial assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
Schedule of fair value hierarchy |
Schedule of fair values of financial assets and liabilities |  |  |  |
|  |  |  | 12/31/2025
| Level 1 | Level 2 | Level 3 | Total
Financial Assets Measured At Fair Value Through Profit Or Loss | 84,368,028 | 174,725,164 | 3,313,957 | 262,407,149
Debt instruments | 79,505,635 | 14,889,571 | 1,150,820 | 95,546,026
Equity instruments | 4,862,393 | - | - | 4,862,393
Derivatives | - | 64,266,589 | 1,323,617 | 65,590,206
Loans and advances to customers | - | 5,574,067 | 839,520 | 6,413,587
Reserves at the Central Bank of Brazil | - | 89,994,937 | - | 89,994,937
Financial Assets Measured At Fair Value Through Other Comprehensive Income | 65,444,645 | - | 4,001,938 | 69,446,583
Debt instruments | 65,444,625 | - | 3,909,595 | 69,354,220
Equity instruments | 20 | - | 92,343 | 92,363
Hedging derivatives (assets) | - | 217,492 | - | 217,492
Financial Liabilities Measured At Fair Value Through Profit Or Loss | - | 110,545,164 | 1,926,147 | 112,471,311
Derivatives | - | 57,901,839 | 1,926,147 | 59,827,986
Short positions | - | 49,380,059 | - | 49,380,059
Bonds and securities obligations | - | 3,263,266 | - | 3,263,266
Hedging derivatives (liabilities) | - | 184,005 | - | 184,005
|  |  |  | 12/31/2024
| Level 1 | Level 2 | Level 3 | Total
Financial Assets Measured At Fair Value Through Profit Or Loss | 90,905,041 | 132,973,627 | 7,123,218 | 231,001,886
Debt instruments | 88,260,075 | 15,624,289 | 3,700,691 | 107,585,055
Equity instruments | 2,644,966 | 296,834 | 27,023 | 2,968,823
Derivatives | - | 39,468,524 | 707,294 | 40,175,818
Loans and advances to customers | - | 2,223,593 | 2,688,210 | 4,911,803
Reserves at the Central Bank of Brazil | - | 75,360,387 | - | 75,360,387
Financial Assets Measured At Fair Value Through Other Comprehensive Income | 88,640,516 | - | 3,438,024 | 92,078,540
Debt instruments | 88,620,903 | - | 3,438,004 | 92,058,907
Equity instruments | 19,613 | - | 20 | 19,633
Hedging derivatives (assets) | - | 30,481 | - | 30,481
Financial Liabilities Measured At Fair Value Through Profit Or Loss | - | 82,213,242 | 509,368 | 82,722,610
Derivatives | - | 38,771,080 | 509,368 | 39,280,448
Short positions | - | 39,396,666 | - | 39,396,666
Bonds and securities obligations | - | 4,045,496 | - | 4,045,496
Hedging derivatives (liabilities) | - | 129,826 | - | 129,826
Level 3 Fair Value Changes The tables below detail the transactions that occurred during the year 2025 and 2024 assets and liabilities classified as Level 3 in the fair value hierarchy:
Schedule of fair value hierarchy |  |  |  |  |
| Fair Value | Gains/ losses (Realized/Not Realized) | Transfers to Level 3 | Additions / Low | Fair value
12/31/2024 | 12/31/2025
Financial Assets Measured At Fair Value Through Profit Or Loss | 7,123,218 | (283,424) | (1,798,299) | (1,727,538) | 3,313,957
Financial Assets Measured At Fair Value Through Other Comprehensive Income | 3,438,024 | 130,982 | - | 432,932 | 4,001,938
Financial Liabilities Measured At Fair Value In Profit Or Loss Held For Trading | 509,368 | 127,254 | (421,435) | 1,710,960 | 1,926,147
| Fair Value | Gains/ losses (Realized/Not Realized) | Transfers to Level 3 | Additions / Low | Fair value
12/31/2023 | 12/31/2024
Financial Assets Measured At Fair Value Through Profit Or Loss | 6,568,685 | (67,560) | (4,276,225) | 4,898,318 | 7,123,218
Financial Assets Measured At Fair Value Through Other Comprehensive Income | 2,610,638 | (167,705) | (98,568) | 1,093,659 | 3,438,024
Financial Liabilities Measured At Fair Value In Profit Or Loss Held For Trading | 914,261 | (214,958) | (189,987) | 52 | 509,368
| Fair Value | Gains/ losses (Realized/Not Realized) | Transfers to Level 3 | Additions / Low | Fair value
| 12/31/2022 | 12/31/2023
Financial Assets Measured At Fair Value Through Profit Or Loss | 3,652,114 | (50,682) | 1,093,895 | 1,873,358 | 6,568,685
Financial Assets Measured At Fair Value Through Other Comprehensive Income | 1,503,441 | 30,764 | 1,090,459 | (14,026) | 2,610,638
Financial Liabilities Measured At Fair Value In Profit Or Loss Held For Trading | 233,762 | (109,800) | 384,082 | 406,217 | 914,261
Schedule of fair value hierarchy |
Schedule of fair value hierarchy |  |  |  |  |
| Fair Value | Gains/ losses (Realized/Not Realized) | Transfers to Level 3 | Additions / Low | Fair value
12/31/2024 | 12/31/2025
Financial Assets Measured At Fair Value Through Profit Or Loss | 7,123,218 | (283,424) | (1,798,299) | (1,727,538) | 3,313,957
Financial Assets Measured At Fair Value Through Other Comprehensive Income | 3,438,024 | 130,982 | - | 432,932 | 4,001,938
Financial Liabilities Measured At Fair Value In Profit Or Loss Held For Trading | 509,368 | 127,254 | (421,435) | 1,710,960 | 1,926,147
| Fair Value | Gains/ losses (Realized/Not Realized) | Transfers to Level 3 | Additions / Low | Fair value
12/31/2023 | 12/31/2024
Financial Assets Measured At Fair Value Through Profit Or Loss | 6,568,685 | (67,560) | (4,276,225) | 4,898,318 | 7,123,218
Financial Assets Measured At Fair Value Through Other Comprehensive Income | 2,610,638 | (167,705) | (98,568) | 1,093,659 | 3,438,024
Financial Liabilities Measured At Fair Value In Profit Or Loss Held For Trading | 914,261 | (214,958) | (189,987) | 52 | 509,368
| Fair Value | Gains/ losses (Realized/Not Realized) | Transfers to Level 3 | Additions / Low | Fair value
| 12/31/2022 | 12/31/2023
Financial Assets Measured At Fair Value Through Profit Or Loss | 3,652,114 | (50,682) | 1,093,895 | 1,873,358 | 6,568,685
Financial Assets Measured At Fair Value Through Other Comprehensive Income | 1,503,441 | 30,764 | 1,090,459 | (14,026) | 2,610,638
Financial Liabilities Measured At Fair Value In Profit Or Loss Held For Trading | 233,762 | (109,800) | 384,082 | 406,217 | 914,261
Schedule of financial assets measured at other than fair value and their respective fair values |
Schedule of financial assets measured at other than fair value and their respective fair values |  |  |  |  |
|  |  |  |  | 12/31/2025
Assets | Accounting Value | Fair Value | Level 1 | Level 2 | Level 3
Open market investments | 20,232,729 | 20,232,729 | 20,232,729 | - | -
Financial Assets Measured At Amortized Cost: |  |  |  |  |
Loans and amounts due from credit institutions | 35,947,923 | 35,947,923 | - | 20,311,427 | 15,636,496
Loans and advances to customers | 558,134,969 | 558,401,338 | - | - | 558,401,338
Debt instruments | 114,708,615 | 114,803,683 | 53,703,410 | 2,426 | 61,097,847
Reserves at the Central Bank of Brazil | 91,754,315 | 91,754,315 | - | 91,754,315 | -
Total | 820,778,551 | 821,139,988 | 73,936,139 | 112,068,168 | 635,135,681
|  |  |  |  | 12/31/2024
Assets | Accounting Value | Fair Value | Level 1 | Level 2 | Level 3
Open market investments | 37,084,254 | 37,084,254 | 37,084,254 | - | -
Financial Assets Measured At Amortized Cost |  |  |  |  |
Loans and amounts due from credit institutions | 30,177,627 | 30,177,627 | - | 6,757,021 | 23,420,606
Loans and advances to customers | 561,178,111 | 554,791,402 | - | - | 554,791,402
Debt instruments | 84,529,222 | 84,380,507 | 34,616,776 | - | 49,763,731
Reserves at the Central Bank of Brazil | 92,439,824 | 92,439,824 | - | 92,439,824 | -
Total | 805,409,038 | 798,873,614 | 71,701,030 | 99,196,845 | 627,975,739
Schedule of financial liabilities measured at other than fair value and their respective fair values |
Schedule of financial liabilities measured at other than fair value and their respective fair values |  |  |  |  |
|  |  |  |  | 12/31/2025
Liabilities | Accounting Value | Fair Value | Level 1 | Level 2 | Level 3
Financial Liabilities at Measured Amortized Cost: |  |  |  |  |
Deposits of credit institutions | 146,867,521 | 146,867,521 | - | 25,279,956 | 121,587,565
Customer deposits | 593,328,796 | 593,328,796 | - | 76,561,726 | 516,767,070
Marketable debt securities | 156,662,290 | 159,163,562 | - | - | 159,163,562
Debt instruments Eligible Capital | 28,113,937 | 28,113,937 | - | - | 28,113,937
Other financial liabilities | 67,414,002 | 67,414,002 | - | - | 67,414,002
Other financial liabilities | 992,386,546 | 994,887,818 | - | 101,841,682 | 893,046,136
|  |  |  |  | 12/31/2024
Liabilities | Accounting Value | Fair Value | Level 1 | Level 2 | Level 3
Financial Liabilities at Measured Amortized Cost: |  |  |  |  |
Deposits of credit institutions | 158,565,482 | 158,565,482 | - | 35,608,595 | 122,956,887
Customer deposits | 605,068,163 | 605,831,373 | - | 81,663,106 | 524,168,267
Marketable debt securities | 135,632,632 | 137,664,088 | - | - | 137,664,088
Debt instruments Eligible Capital | 23,137,784 | 23,137,784 | - | - | 23,137,784
Other financial liabilities | 79,177,179 | 79,177,179 | - | - | 79,177,179
Other financial liabilities | 1,001,581,240 | 1,004,375,906 | - | 117,271,701 | 887,104,205

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