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v3.25.1

RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of main metrics established by prudential regulation |
Schedule of main metrics established by prudential regulation |  |
Calculation basis - Basel Ratio | R$ thousands
Basel III
On December 31, 2024 | On December 31, 2023
Prudential Conglomerate
Regulatory capital - values |  |
Common equity | 106,012,668 | 110,689,318
Level I | 124,632,919 | 125,412,066
Reference Equity - RE | 149,109,173 | 149,969,145
Risk-weighted assets (RWA) - amounts |  |
Total RWA | 1,008,667,813 | 947,737,574
Regulatory capital as a proportion of RWA |  |
Index of Common equity - ICP | 10.5% | 11.7%
Tier I Capital | 12.4% | 13.2%
Basel Ratio | 14.8% | 15.8%
Additional Common Equity (ACP) as a proportion of RWA |  |
Additional Common Equity Conservation - ACPConservation | 2.50% | 2.50%
Additional Contracyclic Common Equity - ACPContracyclic | 0.00% | 0.00%
Calculation basis - Basel Ratio | R$ thousands
Basel III
On December 31, 2024 | On December 31, 2023
Prudential Conglomerate
Additional Systemic Importance of Common Equity - Systemic ACPS | 1.00% | 1.00%
Total ACP (1) | 3.50% | 3.50%
Excess Margin of Common Equity | 2.51% | 3.68%
Leverage Ratio (AR) |  |
Total exposure | 1,860,789,433 | 1,714,042,678
AR | 6.7% | 7.3%
Short Term Liquidity Indicator (LCR) |  |
Total High Quality Liquid Assets (HQLA) | 184,606,844 | 248,691,252
Total net cash outflow | 130,795,356 | 129,797,562
LCR | 141.1% | 191.6%
Long Term Liquidity Indicator (NSFR) |  |
Available stable funding (ASF) | 991,711,546 | 934,324,784
Stable resources required (RSF) | 818,326,687 | 737,181,037
NSFR | 121.2% | 126.7%
(1) | Failure to comply with ACP (public civil action) rules would result in restrictions on the payment of dividends and interest on equity, net surplus, share buyback, reduction of capital stock, and variable compensation to its managers.
Schedule of credit risk exposure |
Schedule of credit risk exposure |  |  |  |
| R$ thousands
On December 31, 2024 | On December 31, 2023
Gross value | Expected credit loss | Gross value | Expected credit loss
Financial assets |  |  |  |
Cash and balances with banks (Note 5) | 146,614,670 | - | 151,053,972 | -
Financial assets at fair value through profit or loss (Note 6) | 371,883,348 | - | 387,598,377 | -
Debt instruments at fair value through other comprehensive income (Note 8) (1) | 156,292,584 | (14,306) | 212,849,606 | (136,884)
Loans and advances to financial institutions (Note 10) | 196,421,127 | (187,829) | 205,103,649 | (990)
Loans and advances to customers (Note 11) | 720,239,586 | (47,857,481) | 629,686,699 | (50,184,880)
Securities at amortized cost (Note 9) | 273,148,967 | (6,157,000) | 180,352,343 | (5,145,266)
Other assets (Note 16) | 81,195,242 | - | 56,958,860 | -
Other financial instruments with credit risk exposure |  |  |  |
Loan Commitments (Note 11 and 24) | 342,660,453 | (2,447,791) | 299,728,458 | (2,274,316)
Financial guarantees (Note 11 and 24) | 119,229,609 | (1,257,645) | 105,816,558 | (1,202,614)
Total risk exposure | 2,407,685,586 | (57,922,052) | 2,229,148,522 | (58,944,950)
(1) | Financial assets measured at fair value through other comprehensive income are not reduced by the allowance for losses.
Schedule of concentration of credit risk in loans and advances |
Schedule of concentration of credit risk in loans and advances |  |
| R$ thousands
On December 31, 2024 | On December 31, 2023
Largest borrower | 0.7% | 1.1%
10 largest borrowers | 4.4% | 5.0%
20 largest borrowers | 7.0% | 7.7%
50 largest borrowers | 10.9% | 11.4%
100 largest borrowers | 14.0% | 14.4%
Schedule of the credit risk concentration analysis |
Schedule of the credit risk concentration analysis |  |  |  |
| R$ thousands
On December 31, 2024 | % | On December 31, 2023 | %
Public sector | 6,853,540 | 1.0 | 5,756,517 | 0.9
Private sector | 713,386,046 | 99.0 | 623,930,182 | 99.1
Total | 720,239,586 | 100.0 | 629,686,699 | 100.0
Companies | 316,936,343 | 44.0 | 269,421,350 | 42.8
Real estate and construction activities | 23,610,490 | 3.3 | 21,251,317 | 3.4
Retail | 37,709,778 | 5.2 | 37,908,281 | 6.0
Services | 79,995,896 | 11.1 | 59,998,219 | 9.5
Transportation and concession | 28,680,534 | 4.0 | 28,194,418 | 4.5
Automotive | 7,553,422 | 1.0 | 6,735,346 | 1.1
Food products | 13,677,857 | 1.9 | 11,341,529 | 1.8
Wholesale | 20,378,978 | 2.8 | 16,342,183 | 2.6
Production and distribution of electricity | 8,633,777 | 1.2 | 8,063,510 | 1.3
Oil, derivatives and aggregate activities | 6,918,329 | 1.0 | 5,035,237 | 0.8
Other industries | 89,777,282 | 12.5 | 74,551,310 | 11.8
Individuals | 403,303,243 | 56.0 | 360,265,349 | 57.2
Schedule of fair value of guarantees of loans and advances to customers |
Schedule of fair value of guarantees of loans and advances to customers |  |  |  |
| R$ thousands
On December 31, 2024 | On December 31, 2023
Book value (1) | Fair Value of Guarantees | Book value (1) | Fair Value of Guarantees
Companies | 316,936,343 | 177,693,556 | 269,421,350 | 141,547,243
Stage 1 | 284,237,991 | 167,357,458 | 230,134,580 | 131,107,974
Stage 2 | 6,946,383 | 5,014,721 | 12,538,317 | 4,806,138
Stage 3 | 25,751,969 | 5,321,377 | 26,748,453 | 5,633,131
Individuals | 403,303,243 | 278,052,177 | 360,265,349 | 239,695,044
Stage 1 | 347,118,719 | 248,932,254 | 298,686,536 | 210,647,223
Stage 2 | 21,911,700 | 18,284,746 | 22,711,786 | 19,838,577
Stage 3 | 34,272,824 | 10,835,177 | 38,867,027 | 9,209,244
Total | 720,239,586 | 455,745,733 | 629,686,699 | 381,242,287
(1) | Of the total balance of loan operations, R$429,358,197 thousand (December 31, 2023 – R$389,063,079 thousand) refers to operations without guarantees.
Schedule of financial exposure trading portfolio |
Schedule of financial exposure trading portfolio |  |  |  |
Risk factors | R$ thousands
On December 31, 2024 | On December 31, 2023
Assets | Liabilities | Assets | Liabilities
Fixed rates | 124,477,896 | 10,549,194 | 74,840,828 | 56,337,018
IGP-M (General Index of market pricing) / IPCA (Consumer price index) | 2,438,885 | 2,010,863 | 14,938,784 | 10,822,907
Exchange coupon | 668,191 | - | 1,195,092 | 963,862
Foreign Currency | 14,134,242 | 13,689,527 | 6,263,810 | 6,391,302
Equities | 10,344,471 | 9,979,524 | 7,549,052 | 5,926,077
Sovereign/Eurobonds and Treasuries | 21,988,976 | 19,627,310 | 8,664,699 | 7,497,824
Other | 2,839,750 | 235,287 | 1,735,873 | 400,706
Total | 176,892,411 | 56,091,705 | 115,188,138 | 88,339,696
Schedule of trading portfolio net of tax effects |
Schedule of trading portfolio net of tax effects |  |
Risk factors | R$ thousands
On December 31, 2024 | On December 31, 2023
Fixed rates | 1,395 | 3,010
IGPM/IPCA | 5,403 | 7,671
Exchange coupon | 181 | 311
Foreign Currency | 4,580 | 2,507
Sovereign/Eurobonds and Treasuries | 2,829 | 2,003
Equities | 4,112 | 3,283
Other | 7,155 | 2,340
Correlation/diversification effect | (9,480) | (13,657)
VaR at the end of the year | 16,175 | 7,468
Average VaR in the year | 19,908 | 14,916
Minimum VaR in the year | 7,723 | 4,982
Maximum VaR in the year | 44,197 | 45,150
Schedule of VaR internal model based on regulatory portfolio |
Schedule of VaR internal model based on regulatory portfolio |  |  |  |
Risk factors | R$ thousands
On December 31, 2024 | On December 31, 2023
VaR | Stressed | VaR | Stressed
Interest rate | 20,444 | 23,846 | 22,441 | 79,660
Exchange rate | 24,497 | 21,405 | 12,780 | 7,654
Commodity price (Commodities) | 995 | 2,247 | 1,188 | 1,385
Equities | 23,212 | 30,064 | 6,334 | 4,904
Correlation/diversification effect | (19,896) | (28,643) | 12,569 | (8,333)
VaR at the end of the year | 49,252 | 48,919 | 55,312 | 85,270
Average VaR in the year | 67,082 | 98,963 | 66,143 | 121,567
Minimum VaR in the year | 32,264 | 33,126 | 26,739 | 54,047
Maximum VaR in the year | 124,674 | 272,495 | 156,329 | 287,868
Schedule of possible loss of the trading book in a stress scenario |
Schedule of possible loss of the trading book in a stress scenario |  |
| R$ thousands
On December 31, 2024 | On December 31, 2023
At the end of the year | 124,714 | 148,016
Average in the year | 238,134 | 191,400
Minimum in the year | 98,257 | 94,289
Maximum in the year | 473,851 | 318,578
Schedule of sensitivity analysis based on trading portfolio |
Schedule of sensitivity analysis based on trading portfolio |  |  |  |  |  |  |
|  | R$ thousands
|  | Trading Portfolio (1)
|  | On December 31, 2024 | On December 31, 2023
|  | Scenarios | Scenarios
|  | 1 | 2 | 3 | 1 | 2 | 3
Interest rate in Reais (2) | Exposure subject to variations in fixed interest rates and interest rate coupons | (69) | (24,757) | (50,192) | (25) | (14,760) | (27,497)
Price indexes | Exposure subject to variations in price index coupon rates | (110) | (9,118) | (16,071) | (3,861) | (130,968) | (266,123)
Exchange coupon | Exposure subject to variations in foreign currency coupon rates | (5) | (670) | (1,330) | (18) | (2,783) | (5,489)
Foreign currency | Exposure subject to exchange rate variations | (2,401) | (60,037) | (120,073) | 1,507 | 37,669 | 75,338
Equities | Exposure subject to variation in stock prices | (1,971) | (49,268) | (98,536) | 1,188 | 29,696 | 59,392
Sovereign/Eurobonds and Treasuries | Exposure subject to variations in the interest rate of securities traded on the international market | (26) | (6,451) | (13,634) | 128 | 8,831 | 15,365
Other | Exposure not classified in other definitions | (61) | (1,515) | (3,029) | (94) | (2,341) | (4,683)
Total excluding correlation of risk factors | (4,643) | (151,816) | (302,865) | (1,175) | (74,656) | (153,697)
(1) | Values net of taxes; and
(2) | As a reference for the shocks applied to the 1-year vertex, the values ​​were approximately 372 bps and 722 bps (scenarios 2 and 3 respectively) on December 31, 2024 (on December 31, 2023 - the values ​​were approximately 245 bps and 480 bps in scenarios 2 and 3 respectively).
Schedule of sensitivity analysis based on trading and banking portfolios |
Schedule of sensitivity analysis based on trading and banking portfolios |  |  |  |  |  |  |
| R$ thousands
Trading and Banking Portfolios (1)
On December 31, 2024 | On December 31, 2023
Scenarios | Scenarios
1 | 2 | 3 | 1 | 2 | 3
Interest rate in Reais (2) | Exposure subject to variations in fixed interest rates and interest rate coupons | (10,217) | (4,085,285) | (7,975,990) | (2,113) | (845,801) | (1,949,962)
Price indexes | Exposure subject to variations in price index coupon rates | (12,890) | (2,209,541) | (3,908,207) | (20,461) | (2,347,022) | (4,307,241)
Exchange coupon | Exposure subject to variations in foreign currency coupon rates | (1,834) | (262,983) | (507,774) | (985) | (112,436) | (216,387)
Foreign currency | Exposure subject to exchange rate variations | (5,335) | (133,384) | (266,768) | (2,212) | (55,293) | (110,585)
Equities | Exposure subject to variation in stock prices | (32,045) | (801,129) | (1,602,258) | (43,432) | (1,085,794) | (2,171,588)
Sovereign/Eurobonds and Treasuries | Exposure subject to variations in the interest rate of securities traded on the international market | 2,296 | 272,371 | 525,099 | (1,172) | (117,366) | (229,078)
Other | Exposure not classified in other definitions | (45) | (1,115) | (2,230) | (41) | (1,016) | (2,031)
Total excluding correlation of risk factors | (60,070) | (7,221,066) | (13,738,128) | (70,416) | (4,564,728) | (8,986,872)
(1) | Values net of taxes; and
(2) | As a reference for the shocks applied to the 1-year vertex, the values ​​were approximately 372 bps and 726 bps (scenarios 2 and 3 respectively) on December 31, 2024 (on December 31, 2023 - the values ​​were approximately 269 bps and 548 bps in scenarios 2 and 3 respectively).
Schedule of undiscounted cash flows of financial liabilities |
Schedule of undiscounted cash flows of financial liabilities |  |  |  |  |  |  |  |  |
| R$ thousands |  |
Up to 1 month | From 1 to 3 months | From 3 months to 1 year | From 1 to 5 years | More than 5 years | Total on December 31, 2024 | Total on December 31, 2023 |  |
Deposits from banks | 274,059,402 | 22,271,753 | 31,701,223 | 21,241,778 | 4,668,656 | 353,942,812 | 320,410,105 |  |
Deposits from customers | 184,837,848 | 26,857,814 | 126,101,388 | 278,857,091 | 654,308 | 617,308,449 | 632,337,290 |  |
Securities issued | 12,251,131 | 16,384,554 | 87,267,005 | 129,547,726 | 8,685,869 | 254,136,285 | 237,331,491 |  |
| R$ thousands |  |
Up to 1 month | From 1 to 3 months | From 3 months to 1 year | From 1 to 5 years | More than 5 years | Total on December 31, 2024 | Total on December 31, 2023 |  |
Subordinated debts | 1,060,496 | 56,223 | 11,534,718 | 5,334,537 | 88,174,917 | 106,160,891 | 84,376,010 |  |
Insurance contracts liabilities | 704,460,151 | 11,863,822 | 8,062,275 | 28,494,532 | 99,472,391 | 852,353,171 | 704,038,858 |  |
Other financial liabilities (1) | 55,467,694 | 30,321,306 | 7,868,921 | 5,665,985 | 1,762,105 | 101,086,011 | 82,619,532 |  |
Total liabilities on December 31, 2024 | 1,232,136,722 | 107,755,472 | 272,535,530 | 469,141,649 | 203,418,246 | 2,284,987,619 |  |  |
Total liabilities on December 31, 2023 | 1,011,337,350 | 97,354,025 | 184,649,748 | 547,162,896 | 220,609,267 |  | 2,061,113,286 |  |
(1) | Includes credit card transactions, foreign exchange transactions, negotiation and intermediation of securities, leases and capitalization bonds.
Schedule of derivative financial liabilities |
Schedule of derivative financial liabilities |  |  |  |  |  |  |  |  |
| R$ thousands |  |
Up to 1 month | From 1 to 3 months | From 3 months to 1 year | From 1 to 5 years | More than 5 years | Total on December 31, 2024 | Total on December 31, 2023 |  |
Differential of swaps payable | 267,039 | 242,327 | 364,726 | 2,772,920 | 12,186,142 | 15,833,154 | 3,101,273 |  |
Non-deliverable forwards | 1,366,512 | 345,147 | 1,026,248 | 277,615 | - | 3,015,522 | 3,987,714 |  |
Purchased | 232,414 | 8,670 | 12,368 | 1,757 | - | 255,209 | 1,109,371 |  |
Sold | 1,134,098 | 336,477 | 1,013,880 | 275,858 | - | 2,760,313 | 2,878,343 |  |
Premiums of options | 643,110 | 59,827 | 225,039 | 725,126 | 3,552 | 1,656,654 | 2,236,620 |  |
Other | 974,804 | 338,934 | 957,565 | 232,697 | - | 2,504,000 | 1,413,851 |  |
Total of derivative liabilities on December 31, 2024 | 3,251,465 | 986,235 | 2,573,578 | 4,008,358 | 12,189,694 | 23,009,330 |  |  |
Total of derivative liabilities on December 31, 2023 | 5,506,835 | 862,607 | 1,745,089 | 1,434,610 | 1,190,317 |  | 10,739,458 |  |
Schedule of financial assets and liabilities |
Schedule of financial assets and liabilities |  |  |  |  |  |  |  |  |  |
| R$ thousands |  |
Current | Non-current | Total on December 31, 2024 | Total on December 31, 2023 |  |
1 to 30 days | 31 to 180 days | 181 to 360 days | 1 to 5 years | More than 5 years | No stated maturity |  |
Assets |  |  |  |  |  |  |  |  |  |
Cash and balances with banks | 146,614,670 | - | - | - | - | - | 146,614,670 | 151,053,972 |  |
Financial assets at fair value through profit or loss | 354,133,871 | 2,649,353 | 1,620,041 | 7,732,404 | 5,747,679 | - | 371,883,348 | 387,598,377 |  |
Debt instruments at fair value through other comprehensive income | 35,826,103 | 17,697,059 | 7,431,699 | 37,659,332 | 57,678,391 | - | 156,292,584 | 212,849,606 |  |
Loans and advances to customers, net of impairment | 103,734,116 | 144,751,405 | 95,308,987 | 245,881,589 | 82,706,008 | - | 672,382,105 | 579,501,819 |  |
Loans and advances to financial institutions, net of impairment | 178,508,047 | 10,711,208 | 2,390,034 | 4,624,009 | - | - | 196,233,298 | 205,102,659 |  |
Securities, net of provision for expected losses | 26,624,590 | 17,296,633 | 16,122,409 | 148,260,712 | 58,687,623 | - | 266,991,967 | 175,207,077 |  |
Other financial assets (1) | 65,193,895 | 4,498,966 | 1,691,252 | 7,551,498 | 2,259,631 | - | 81,195,242 | 56,958,860 |  |
Total financial assets on December 31, 2024 | 910,635,292 | 197,604,624 | 124,564,422 | 451,709,544 | 207,079,332 | - | 1,891,593,214 |  |  |
Total financial assets on December 31, 2023 | 829,873,144 | 177,115,114 | 119,754,483 | 446,666,021 | 194,863,608 | - |  | 1,768,272,370 |  |
Liabilities |  |  |  |  |  |  |  |  |  |
Deposits from financial institutions | 288,327,975 | 34,522,663 | 18,795,160 | 19,429,536 | 742,976 | - | 361,818,310 | 323,422,783 |  |
Deposits from customers (2) | 213,815,777 | 54,767,505 | 92,123,905 | 283,423,348 | 207,928 | - | 644,338,463 | 621,934,680 |  |
Securities issued | 13,379,511 | 46,150,077 | 76,015,135 | 114,001,784 | 8,430,837 | - | 257,977,344 | 244,966,258 |  |
Subordinated debts | 1,052,551 | 388,396 | 10,316,004 | 3,953,583 | 23,128,142 | 18,620,251 | 57,458,927 | 50,337,854 |  |
Other financial liabilities (3) | 55,467,694 | 30,321,306 | 7,868,921 | 5,665,985 | 1,762,105 | - | 101,086,011 | 82,619,532 |  |
Financial liabilities at fair value through profit or loss | 1,893,402 | 2,752,811 | 1,626,958 | 6,510,353 | 3,457,087 | - | 16,240,611 | 15,542,220 |  |
Other financial instruments with credit risk exposure |  |  |  |  |  |  | - |  |  |
Loan Commitments | - | - | - | 2,447,791 | - | - | 2,447,791 | 2,274,316 |  |
Financial guarantees | 142,661 | - | - | 1,114,984 | - | - | 1,257,645 | 1,202,614 |  |
Liabilities of insurance contracts (2) | 311,308,769 | 11,677,891 | 7,699,325 | 22,976,197 | 25,130,638 | - | 378,792,820 | 344,792,222 |  |
Total financial liabilities on December 31, 2024 | 885,388,340 | 180,580,649 | 214,445,408 | 459,523,561 | 62,859,713 | 18,620,251 | 1,821,417,922 |  |  |
Total financial liabilities on December 31, 2023 | 549,101,588 | 133,303,860 | 154,358,801 | 625,925,479 | 209,680,003 | 14,722,748 |  | 1,687,092,479 |  |
(1) | Includes, primarily, foreign exchange operations, debtors for guarantee deposits and trading and intermediation of values;
(2) | Demand and savings deposits and insurance contract liabilities, represented by “VGBL” and “PGBL” products, are classified within a period of 1 to 30 days, without considering the historical average turnover; and
(3) | Primarily includes credit card operations, foreign exchange operations, trading and intermediation of securities, financial leasing and capitalization plans.
Schedule of current and non-current assets and liabilities |
Schedule of current and non-current assets and liabilities |  |  |  |
| R$ thousands
Current | Non-current | Total on December 31, 2024 | Total on December 31, 2023
Assets |  |  |  |
Total financial assets | 1,232,804,338 | 658,788,876 | 1,891,593,214 | 1,768,272,370
Non-current assets held for sale | 3,494,950 | - | 3,494,950 | 1,328,530
Investments in associated companies | - | 11,029,012 | 11,029,012 | 9,616,840
Property and equipment | - | 10,220,444 | 10,220,444 | 11,118,009
Intangible assets and goodwill | - | 23,749,208 | 23,749,208 | 22,107,146
Current income and other tax assets | 4,409,951 | 7,354,225 | 11,764,176 | 12,964,018
Deferred income tax assets | 38,356,264 | 63,452,279 | 101,808,543 | 92,518,924
Other assets | 13,008,520 | 2,816,295 | 15,824,815 | 9,597,412
Total non-financial assets | 59,269,685 | 118,621,463 | 177,891,148 | 159,250,879
Total assets on December 31, 2024 | 1,292,074,023 | 777,410,339 | 2,069,484,362 | 1,927,523,249
Total assets on December 31, 2023 | 1,153,654,161 | 773,869,088 |  | 1,927,523,249
Liabilities |  |  |  |
Total financial liabilities | 1,280,414,397 | 541,003,525 | 1,821,417,922 | 1,687,092,479
Other provisions | 4,013,979 | 16,019,795 | 20,033,774 | 22,337,844
Current income tax liabilities | 2,043,616 | - | 2,043,616 | 1,546,656
Deferred income tax liabilities | - | 1,664,666 | 1,664,666 | 1,607,527
Other liabilities | 53,062,657 | 2,319,235 | 55,381,892 | 47,924,619
Total non-financial liabilities | 59,120,252 | 20,003,696 | 79,123,948 | 73,416,646
Total shareholders’ equity | - | 168,942,492 | 168,942,492 | 167,014,124
Total shareholders’ equity and liabilities on December 31, 2024 | 1,339,534,649 | 729,949,713 | 2,069,484,362 | 1,927,523,249
Total shareholders’ equity and liabilities on December 31, 2023 | 1,137,312,761 | 790,210,488 |  | 1,927,523,249
Schedule of financial assets and liabilities measured at fair value |
Schedule of financial assets and liabilities measured at fair value |  |  |  |
| R$ thousands
On December 31, 2024
Level 1 | Level 2 | Level 3 | Fair Value
Financial assets at fair value through profit or loss | 308,064,812 | 41,731,862 | 2,251,689 | 352,048,363
Brazilian government bonds | 263,224,363 | - | - | 263,224,363
Corporate debt and marketable equity securities | 30,626,530 | 8,759,461 | 2,251,689 | 41,637,680
Bank debt securities | 4,010,896 | 32,972,401 | - | 36,983,297
Mutual funds | 9,368,468 | - | - | 9,368,468
Foreign government securities | 468,521 | - | - | 468,521
Brazilian government bonds issued abroad | 366,034 | - | - | 366,034
Derivatives | (2,537,088) | 6,551,467 | (420,005) | 3,594,374
Derivative financial instruments (assets) | 3,199,679 | 16,497,753 | 137,553 | 19,834,985
Derivative financial instruments (liabilities) | (5,736,767) | (9,946,286) | (557,558) | (16,240,611)
Debt instruments at fair value through other comprehensive income | 152,116,761 | 3,061,706 | 1,114,117 | 156,292,584
Brazilian government bonds | 123,817,265 | - | 11,750 | 123,829,015
Corporate debt securities | 1,467,682 | 182,142 | - | 1,649,824
Bank debt securities | 1,115,295 | 2,879,564 | 17,438 | 4,012,297
Brazilian government bonds issued abroad | 8,960,333 | - | - | 8,960,333
Foreign government securities | 8,324,658 | - | - | 8,324,658
Mutual funds | 4,951,794 | - | - | 4,951,794
Marketable equity securities and other stocks | 3,479,734 | - | 1,084,929 | 4,564,663
Total | 457,644,485 | 51,345,035 | 2,945,801 | 511,935,321
| R$ thousands
On December 31, 2023
Level 1 | Level 2 | Level 3 | Fair Value
Financial assets at fair value through profit or loss | 315,355,048 | 56,028,649 | 801,331 | 372,185,028
Brazilian government bonds | 277,460,786 | 5,125,479 | 1 | 282,586,266
Corporate debt and marketable equity securities | 25,063,901 | 10,392,525 | 801,330 | 36,257,756
Bank debt securities | 3,334,171 | 40,510,645 | - | 43,844,816
Mutual funds | 9,323,075 | - | - | 9,323,075
Foreign government securities | 118,948 | - | - | 118,948
Brazilian government bonds issued abroad | 54,167 | - | - | 54,167
Derivatives | (1,840,440) | 2,087,979 | (376,410) | (128,871)
Derivative financial instruments (assets) | 3,939,198 | 11,321,165 | 152,986 | 15,413,349
Derivative financial instruments (liabilities) | (5,779,638) | (9,233,186) | (529,396) | (15,542,220)
Debt instruments at fair value through other comprehensive income | 206,067,520 | 5,218,058 | 1,564,028 | 212,849,606
Brazilian government bonds | 183,192,342 | - | 16,606 | 183,208,948
Corporate debt securities | 1,138,187 | 231,779 | - | 1,369,966
Bank debt securities | 1,087,286 | 4,986,279 | 307,793 | 6,381,358
Brazilian government bonds issued abroad | 6,670,043 | - | - | 6,670,043
Foreign government securities | 7,404,755 | - | - | 7,404,755
Mutual funds | 2,282,963 | - | - | 2,282,963
Marketable equity securities and other stocks | 4,291,944 | - | 1,239,629 | 5,531,573
Total | 519,582,128 | 63,334,686 | 1,988,949 | 584,905,763
Schedule of derivative financial instruments measured at fair value |
Schedule of derivative financial instruments measured at fair value |  |  |  |  |  |  |
| R$ thousands |  |
Financial assets at fair value through profit or loss | Financial assets at fair value through other comprehensive income | Assets Derivative | Liabilities Derivatives | Total |  |
On December 31, 2022 | 700,473 | 1,419,682 | 109,856 | (644,689) | 1,585,322 |  |
Included in profit or loss | 117,985 | 26,923 | - | - | 144,908 |  |
Included in other comprehensive income | - | 197,493 | - | - | 197,493 |  |
Acquisitions | 36,456 | - | 43,130 | - | 79,586 |  |
Write-offs | (53,583) | (80,070) | - | 115,293 | (18,360) |  |
Transfers (to)/from other levels (1) | - | - | - | - | - |  |
On December 31, 2023 | 801,331 | 1,564,028 | 152,986 | (529,396) | 1,988,949 |  |
Included in profit or loss | (196,056) | (138,588) | - | - | (334,644) |  |
Included in other comprehensive income | - | - | - | - | - |  |
Acquisitions | 1,690,098 | 9,342 | - | (28,162) | 1,671,278 |  |
Write-offs | (43,684) | (56,600) | (15,433) | - | (115,717) |  |
Transfer between categories | - | (248,782) | - | - | (248,782) |  |
Transfers (to)/from other levels (1) | - | (15,283) | - | - | (15,283) |  |
On December 31, 2024 | 2,251,689 | 1,114,117 | 137,553 | (557,558) | 2,945,801 |  |
(1) | These securities were reclassified between levels 2 and 3, as there was an increase in credit risk and the spread curve has unobservable parameters. When there is a reduction in this credit risk, the securities are transferred from level 3 to level 2.
Schedule of consolidated statement of income for Level 3 assets and liabilities |
Schedule of consolidated statement of income for Level 3 assets and liabilities |  |  |  |  |
| R$ thousands |  |
Financial assets at fair value through profit or loss | Financial assets at fair value through other comprehensive income | Total |  |
Interest and similar income | 12,312 | 26,923 | 39,235 |  |
Net trading gains/(losses) realized and unrealized | 105,673 | 197,493 | 303,166 |  |
Total on December 31, 2023 | 117,985 | 224,416 | 342,401 |  |
Interest and similar income | 37,698 | 30,616 | 68,314 |  |
Net trading gains/(losses) realized and unrealized | (233,754) | (169,204) | (402,958) |  |
Total on December 31, 2024 | (196,056) | (138,588) | (334,644) |  |
Schedule of sensitivity analysis for financial assets |
Schedule of sensitivity analysis for financial assets |  |  |  |  |  |
| R$ thousands
On December 31, 2024
Impact on income (1) | Impact on shareholders’ equity (1)
1 | 2 | 3 | 1 | 2 | 3
Interest rate in Reais | - | - | - | (1) | (326) | (624)
Price indexes | - | - | - | - | - | -
Exchange coupon | - | - | - | (1) | (189) | (371)
Foreign currency | - | - | - | 94 | 2,354 | 4,708
Equities | 4,632 | 115,811 | 231,622 | 10,672 | 266,793 | 533,585
| R$ thousands
On December 31, 2023
Impact on income (1) | Impact on shareholders’ equity (1)
1 | 2 | 3 | 1 | 2 | 3
Interest rate in Reais | - | - | - | (3) | (622) | (1,181)
Price indexes | - | - | - | (106) | (13,739) | (25,648)
Exchange coupon | - | - | - | (2) | (308) | (603)
Foreign currency | - | - | - | 106 | 2,656 | 5,312
Equities | 3,966 | 99,152 | 198,303 | 6,695 | 167,386 | 334,772
(1) | Values net of taxes.
Schedule of financial instruments not measured at fair value |
Schedule of financial instruments not measured at fair value |  |  |  |  |
| R$ thousands
On December 31, 2024
Fair Value | Book value
Level 1 | Level 2 | Level 3 | Total
Financial assets (1) |  |  |  |  |
Loans and advances |  |  |  |  |
· Financial Institutions | - | 196,235,524 | - | 196,235,524 | 196,233,298
· Customers | - | - | 727,760,109 | 727,760,109 | 720,239,586
Securities at amortized cost | 151,449,296 | 98,794,868 | 10,067,466 | 260,311,630 | 273,148,967
Financial liabilities |  |  |  |  |
Deposits from banks | - | - | 374,212,384 | 374,212,384 | 361,818,310
Deposits from customers | - | - | 644,856,874 | 644,856,874 | 644,338,463
Securities issued | - | - | 259,054,688 | 259,054,688 | 257,977,344
Subordinated debt | - | - | 58,990,729 | 58,990,729 | 57,458,927
| R$ thousands
On December 31, 2023
Fair Value | Book value
Level 1 | Level 2 | Level 3 | Total
Financial assets (1) |  |  |  |  |
Loans and advances |  |  |  |  |
· Financial Institutions | - | 205,228,671 | - | 205,228,671 | 205,102,659
· Customers | - | - | 625,991,386 | 625,991,386 | 629,686,699
Securities at amortized cost | 64,639,588 | 104,956,610 | 8,999,978 | 178,596,176 | 180,352,343
Financial liabilities |  |  |  |  |
Deposits from banks | - | - | 332,089,303 | 332,089,303 | 323,422,783
Deposits from customers | - | - | 599,473,510 | 599,473,510 | 621,934,680
Securities issued | - | - | 226,021,936 | 226,021,936 | 244,966,258
Subordinated debt | - | - | 52,423,119 | 52,423,119 | 50,337,854
(1) | The amounts of loans and advances are presented net of the allowance for impairment losses.
Schedule of risk concentration |
Schedule of risk concentration |  |  |  |  |  |
Insurance liabilities | R$ thousands
On December 31
2024 | 2023
Gross | Reinsurance | Net of tax | Gross | Reinsurance | Net of tax
Life | 23,171,925 | 36,481 | 23,135,444 | 22,346,065 | 24,661 | 22,321,404
Pension plans | 335,365,123 | - | 335,365,123 | 304,335,063 | - | 304,335,063
Non-Life | 3,603,721 | 49,327 | 3,554,394 | 3,201,521 | 10,221 | 3,191,300
Health (Health and Dental) | 16,651,962 | - | 16,651,962 | 14,909,509 | - | 14,909,509
Schedule of sensitivity test substantially for pension portfolio |
Schedule of sensitivity test substantially for pension portfolio |  |  |
On December 31, 2024 - R$ thousand
Interest Rate - Variation of +5% (*) | Results in the insurance liabilities (**)
Pension Plans | (266,988)
(*) | To better reflect the interest rate risk, the projected profitability of balances was sensitized and the bottom-up rate, used to discount flows, was not sensitized.
On December 31, 2024 - R$ thousand
Conversion into Income - variation of + 5% | Results in the insurance liabilities (**)
Pension Plans | (51,127)
On December 31, 2024 - R$ thousand
Longevity (Improvement) - Variation of +0,2% | Results in the insurance liabilities (**)
Pension Plans | (185,666)
(**) | Reinsurance is not subject to the application of the shock, as it is a non-proportional and immaterial contract.
Schedule of sensitivity variation in the loss ratio |
Schedule of sensitivity variation in the loss ratio |  |  |  |
Sensitivity - Variation of 1% | R$ thousands
Gross of reinsurance | Net of reinsurance
On December 31, 2024 | On December 31, 2023 | On December 31, 2024 | On December 31, 2023
Non-Life | (56,151) | (54,511) | (55,887) | (54,324)
Life | (38,389) | (34,000) | (38,185) | (33,811)
Health (Health and Dental) | (226,001) | (200,709) | (226,001) | (200,709)

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