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Securities purchased (sold) under resale (repurchase) agreements | 12 Months Ended
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Dec. 31, 2025
Securities purchased sold under resale repurchase agreements [Abstract] |
Securities purchased (sold) under resale (repurchase) agreements | 6 Securities purchased (sold) under resale (repurchase) agreements
a) Securities purchased under resale agreements
| 2025 |  | 2024
Collateral held | 3,295,803 |  |  | 3,163,705 |
Brazilian sovereign bonds (i) | 2,530,502 |  |  | 3,020,502 |
Corporate debt – local | 573,982 |  |  | 27,560 |
Real estate–backed instruments | 101,281 |  |  | 11,073 |
Other | 90,038 |  |  | 104,570 |
Collateral repledge | 11,866,126 |  |  | 18,895,796 |
Brazilian sovereign bonds (i) | 260,629 |  |  | 11,297,972 |
Corporate debt – local | 8,761,184 |  |  | 4,304,132 |
Real estate–backed instruments | 1,729,958 |  |  | 1,982,544 |
Agribusiness–backed instruments | — |  |  | 120,652 |
Interbank deposits certificates (CDIs) (ii) | 632,257 |  |  | 815,302 |
Other | 482,098 |  |  | 375,193 |
Collateral sold | 1,903,735 |  |  | — |
Brazilian sovereign bonds | 1,903,735 |  |  | — |
Expected credit loss (iii) | (2,565) |  |  | (2,364) |
Total | 17,063,099 |  |  | 22,057,137 |
(i) Investments in purchase and sale commitments collateral-backed by sovereign debt securities refer to transactions involving the purchase of sovereign debt securities with a commitment to sale originated mainly in the subsidiaries XP CCTVM, Banco XP and in proprietary funds. (ii) Refers to fixed-rate fixed-income assets, which are low-risk investments collateral-backed. (iii) The reconciliation of gross carrying amount and the expected credit loss segregated by stages are presented in the Note 13. As of December 31, 2025, securities purchased under resale agreements were carried out at average interest rates of 15.44% p.a. (12.30% p.a. as of December 31, 2024). As of December 31, 2025, the amount of R$3,518,460 (December 31, 2024 – R$2,885,843) from the total amount of collateral held portfolio and interbank deposits certificates, is being presented as cash equivalents in the statements of cash flows. b) Securities sold under repurchase agreements
| 2025 |  | 2024
Brazilian sovereign bonds | 21,595,733 |  |  | 45,871,065 |
Corporate debt – local | 22,607,747 |  |  | 14,889,816 |
Real estate–backed instruments | 7,336,475 |  |  | 9,260,382 |
Agribusiness–backed instruments | 1,544,830 |  |  | 1,741,369 |
Corporate debt – foreign | 5,629,084 |  |  | — |
Other | — |  |  | 17,088 |
Total | 58,713,869 |  |  | 71,779,721 |
As of December 31, 2025, securities sold under repurchase agreements were agreed with average interest rates of 14.41% p.a. (December 31, 2024 – 11.85% p.a.).

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- Definition The disclosure of repurchase and reverse repurchase agreements. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition Securities purchased under agreements to resell [Abstract] + References No definition available. + Details
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