XML 119 R91.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Securities - Summary of Securities Classified at Fair Value Through Profit or Loss (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Disclosure of financial assets [line items] |  |  |
Securities | R$ 103,282,212 | R$ 87,513,004 |
Interbank certificate deposits | 67,985 | 252,877 | R$ 194,892
Investment contracts with legal form of retirement plans | 202,678 | 183,732 |
Bank deposit certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Interbank certificate deposits | 252,877 | 67,985 |
Gross carrying amount |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 102,381,532 | 87,449,816 |
Gross carrying amount | Available portfolio |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 102,381,532 | 86,273,732 |
Gross carrying amount | Brazilian onshore sovereign bonds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 29,587,276 | 25,262,407 |
Gross carrying amount | Investment funds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 55,922,364 | 42,274,069 |
Gross carrying amount | Stocks issued by public-held company |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 3,981,237 | 5,494,957 |
Gross carrying amount | Debentures |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 4,642,827 | 5,013,524 |
Gross carrying amount | Structured notes |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 90,876 | 243,790 |
Gross carrying amount | Bank deposit certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 756,066 | 525,778 |
Gross carrying amount | Agribusiness receivables certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 1,132,479 | 1,998,287 |
Gross carrying amount | Real estate receivable certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 1,843,651 | 1,799,625 |
Gross carrying amount | Financial credit bills |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 435,425 | 663,589 |
Gross carrying amount | Real estate credit bill |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 29,126 | 2,299,236 |
Gross carrying amount | Agribusiness credit bills [Member] |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 101,796 | 254,300 |
Gross carrying amount | Commercial notes |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 803,256 | 64,568 |
Gross carrying amount | Others |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 3,055,153 | 379,602 |
Gross carrying amount | Investments held in trust accounts |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 1,176,084 |
Gross carrying amount | Us government bonds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 1,176,084 |
Fair value |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 103,282,212 | 87,513,004 |
Fair value | Available portfolio |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 103,282,212 | 86,336,920 |
Fair value | Brazilian onshore sovereign bonds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 30,172,040 | 25,127,998 |
Fair value | Investment funds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 55,922,364 | 42,274,069 |
Fair value | Stocks issued by public-held company |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 3,981,237 | 5,494,957 |
Fair value | Debentures |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 4,575,326 | 4,990,882 |
Fair value | Structured notes |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 113,816 | 285,560 |
Fair value | Bank deposit certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 765,741 | 541,294 |
Fair value | Agribusiness receivables certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 1,200,254 | 1,984,686 |
Fair value | Real estate receivable certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 1,924,269 | 1,803,111 |
Fair value | Financial credit bills |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 469,943 | 738,028 |
Fair value | Real estate credit bill |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 29,157 | 2,302,124 |
Fair value | Agribusiness credit bills [Member] |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 103,541 | 256,129 |
Fair value | Commercial notes |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 892,569 | 65,837 |
Fair value | Others |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 3,131,955 | 472,245 |
Fair value | Investments held in trust accounts |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 1,176,084 |
Fair value | Us government bonds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 1,176,084 |
Group portfolio |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 46,930,511 | 41,824,379 |
Group portfolio | Available portfolio |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 46,930,511 | 40,648,295 |
Group portfolio | Brazilian onshore sovereign bonds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 28,000,854 | 22,799,302 |
Group portfolio | Investment funds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 3,022,360 | 2,389,131 |
Group portfolio | Stocks issued by public-held company |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 3,642,365 | 5,155,761 |
Group portfolio | Debentures |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 4,133,285 | 2,768,843 |
Group portfolio | Structured notes |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 113,816 | 285,560 |
Group portfolio | Bank deposit certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 663,985 | 523,859 |
Group portfolio | Agribusiness receivables certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 1,183,214 | 1,964,977 |
Group portfolio | Real estate receivable certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 1,921,927 | 1,800,671 |
Group portfolio | Financial credit bills |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 153,994 | 16,981 |
Group portfolio | Real estate credit bill |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 29,157 | 2,302,124 |
Group portfolio | Agribusiness credit bills [Member] |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 103,541 | 256,129 |
Group portfolio | Commercial notes |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 886,149 | 10,517 |
Group portfolio | Others |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 3,075,864 | 374,440 |
Group portfolio | Investments held in trust accounts |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 1,176,084 |
Group portfolio | Us government bonds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 1,176,084 |
Retirement plan assets (i) |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 56,351,701 | 45,688,625 |
Retirement plan assets (i) | Available portfolio |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 56,351,701 | 45,688,625 |
Retirement plan assets (i) | Brazilian onshore sovereign bonds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 2,171,186 | 2,328,696 |
Retirement plan assets (i) | Investment funds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 52,900,004 | 39,884,938 |
Retirement plan assets (i) | Stocks issued by public-held company |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 338,872 | 339,196 |
Retirement plan assets (i) | Debentures |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 442,041 | 2,222,039 |
Retirement plan assets (i) | Structured notes |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 0 |
Retirement plan assets (i) | Bank deposit certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 101,756 | 17,435 |
Retirement plan assets (i) | Agribusiness receivables certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 17,040 | 19,709 |
Retirement plan assets (i) | Real estate receivable certificates |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 2,342 | 2,440 |
Retirement plan assets (i) | Financial credit bills |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 315,949 | 721,047 |
Retirement plan assets (i) | Real estate credit bill |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 0 |
Retirement plan assets (i) | Agribusiness credit bills [Member] |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 0 |
Retirement plan assets (i) | Commercial notes |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 6,420 | 55,320 |
Retirement plan assets (i) | Others |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 56,091 | 97,805 |
Retirement plan assets (i) | Investments held in trust accounts |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | 0 | 0 |
Retirement plan assets (i) | Us government bonds |  |  |
Disclosure of financial assets [line items] |  |  |
Securities | R$ 0 | R$ 0 |

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Investment contracts with legal form of retirement plans + References No definition available. + Details
Name: | xp_InvestmentContractsWithLegalFormOfRetirementPlans
Namespace Prefix: | xp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_BankDepositCertificatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_AvailablePortfolioMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_BrazilianGovernmentBondsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_InvestmentFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_StocksIssuesByPubliclyHeldCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_DebenturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_StructuredTransactionCertificateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_AgribusinessReceivablesCertificatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_CertificateOfRealEstateReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_FinancialCreditBillsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_RealEstateCreditBillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_AgribusinessCreditBillsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_CommercialNotesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_OtherFinancialAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_InvestmentsHeldInTrustsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=xp_UnitedStatesGovernmentBondsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ifrs-full_AtFairValueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=xp_GroupPortfolioMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=xp_RetirementPlanAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |