XML 108 R86.htm IDEA: XBRL DOCUMENT v3.25.4
Fair value of financial assets and liabilities (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of fair value hierarchy
       
        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:

         
  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
         
  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
         
          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
         
          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