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Gains (losses) on financial assets and liabilities (net)
 12 Months Ended
Dec. 31, 2025
Gains Losses On Financial Assets And Liabilities  
Gains (losses) on financial assets and liabilities (net)

 

36.Gains (losses) on financial assets and liabilities (net)

Gains (losses) on financial assets and liabilities comprise the fair value adjustments of financial instruments, excluding those related to accrued interest from applying the effective interest method and provisions, as well as the gains or losses incurred from buying or selling financial instruments.

The breakdown of the balance for this line item, categorized by type of instrument, is presented below:

 

     
Thousand of Reais 2025 2024 2023
       
       
     Financial Assets Measured At Fair Value Through Profit Or Loss (1) 7,889,797 (641,147) 3,440,830
     Financial Assets Not Measured At Fair Value Through Profit Or Loss (416,389) (180,427) (463,844)
     Debt instruments (401,079) (105,789) (42,405)
     Equity instruments (15,310) (74,638) (421,439)
 Of which:  Financial Assets Measured At Fair Value Through Other Comprehensive Income    
    Gains or losses from hedge accounting, net  3,471,911 (537,100) (247,467)
Total 10,945,319 (1,358,674) 2,729,519
(1)  Includes the foreign exchange hedge of the Bank’s position in Cayman (note 23).