v3.26.1
DERIVATIVE FINANCIAL INSTRUMENTS (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Financial Instruments  
Schedule of derivatives instruments
       
  R$ thousands
On December 31, 2025 On December 31, 2024
Notional value Fair Value Notional value Fair Value
Futures contracts        
Purchase commitments: 232,864,244 (450,905) 211,703,083 313,498
- Interbank market 150,634,305 17,542 178,029,255 133,681
- Foreign currency 54,344,313 (471,042) 22,985,640 140,203
- Other 27,885,626 2,595 10,688,188 39,614
Sale commitments: 165,612,193 523,762 161,641,895 (174,595)
- Interbank market (1) 111,724,128 (21,535) 95,605,090 (107,908)
- Foreign currency (2) 30,741,161 530,151 48,246,297 (29,358)
- Other 23,146,904 15,146 17,790,508 (37,329)
         
Option contracts        
Purchase commitments: 783,864,910 1,828,145 685,622,189 1,178,745
- Interbank market 718,584,779 106,261 528,190,365 504,563
- Foreign currency 9,616,237 1,121,228 3,949,723 113,072
- Other 55,663,894 600,656 153,482,101 561,110
Sale commitments: 790,685,040 (2,645,067) 672,980,325 (1,656,652)
- Interbank market 721,019,609 (113,341) 513,818,125 (440,226)
- Foreign currency 15,908,308 (947,331) 6,870,683 (400,855)
- Other 53,757,123 (1,584,395) 152,291,517 (815,571)
         
Forward contracts        
Purchase commitments: 76,859,205 (200,542) 64,273,935 2,528,685
- Foreign currency 64,714,131 (1,459,502) 62,442,929 2,569,853
- Other 12,145,074 1,258,960 1,831,006 (41,168)
Sale commitments: 53,889,171 456,033 47,310,325 (1,117,059)
- Foreign currency (2) 45,530,533 520,221 46,463,548 (1,522,017)
- Other 8,358,638 (64,188) 846,777 404,958
         
Swap contracts        
Assets (long position): 928,071,044 9,550,875 1,080,360,424 13,634,425
- Interbank market 75,975,089 4,695,032 57,567,711 4,561,085
- Fixed rate 315,081,578 454,827 692,873,598 379,570
- Foreign currency 521,032,423 2,485,099 319,020,245 7,472,073
- IGPM (General Index of market pricing) 31,221 29,994 41,362 41,865
- Other 15,950,733 1,885,923 10,857,508 1,179,832

 

  R$ thousands
On December 31, 2025 On December 31, 2024
Notional value Fair Value Notional value Fair Value
Liabilities (short position): 873,497,122 (6,480,535) 934,060,342 (10,973,770)
- Interbank market 32,343,513 (1,378,695) 246,185,275 (2,408,270)
- Fixed rate 470,848,308 (725,508) 477,454,859 (314,670)
- Foreign currency 355,159,513 (2,649,262) 202,546,445 (7,527,737)
- IGPM (General Index of market pricing) 103,000 (116,300) 103,000 (158,893)
- Other 15,042,788 (1,610,770) 7,770,763 (564,200)
Total 3,905,342,929 2,581,766 3,857,952,518 3,733,277

Derivatives include operations maturing in D+1 (day after reporting date).

(1)Includes: (i) accounting cash flow hedges to protect DI-indexed funding totaling R$100,113,669 thousand (R$59,956,404 thousand on December 31, 2024); and (ii) accounting cash flow hedges to protect DI-indexed (Interbank Deposit Rate) investments totaling R$6,034,612 thousand (R$24,468,458 thousand on December 31, 2024); and
(2)Includes specific hedges to protect assets and liabilities, arising from foreign investments. Investments abroad total R$10,625,523 thousand (R$42,019,674 thousand on December 31, 2024).

Schedule of credit default swap
   
  R$ thousands
On December 31, 2025 (1) On December 31, 2024
Risk received in credit swaps - Notional 1,840,305 1,954,290
- Debt securities issued by companies 1,195,369 783,357
- Brazilian government bonds 644,936 714,560
- Foreign government bonds -   456,373
Risk transferred in credit swaps - Notional (137,560) (1,120,806)
- Companies bonds (137,560) (154,807)
- Brazilian government bonds -   (705,922)
- Foreign government bonds -   (260,077)
(1)The adjustment to the fair value of credit swaps for risk received is R$(233,593) thousand and for risk transferred R$(54,998) thousand.
Schedule of cash flow hedge
       
Strategy R$ thousands
Object Instrument
Hedge object (carrying amount) Hedge instrument (nominal value) Fair value adjustment in shareholder's equity * (effective portion) Fair value adjustments in shareholders' equity (net of tax effects)
On December 31, 2025        
Asset        
Interest receipts from investments in securities 11,034,575 10,625,523 (39,611) (21,786)
Liabilities        
Funding Hedge - interest payments 102,370,447 100,113,669 (238,820) (131,650)
         
On December 31, 2024        
Asset        
Interest receipts from investments in securities 24,913,057 24,468,458 (147,831) (81,307)
Liabilities        
Funding Hedge - interest payments 61,308,525 59,956,404 258,194 142,045
*Gross tax effects.
Schedule of fair value hedge
         
Strategy R$ thousands
Instrument Object
Hedge instrument (fair value) Fair value adjustment Hedge object (carrying amount) Fair value adjustment in statement of income * (effective portion) Fair value adjustments in statement of income (net of tax effects)
Asset          
Financial bill hedge 79,938 (1,405) 79,857 1,489 819
Total on December 31, 2025 79,938 (1,405) 79,857 1,489 819
*Gross tax effects.
Schedule of hedge of investments abroad
       
Strategy R$ thousands
Object Instrument
Hedge object (carrying amount) Hedge instrument (nominal value) Fair value adjustments in shareholders' equity * (effective portion) Fair value adjustments in shareholders' equity (net of tax effects)
Asset        
Currency exchange rate hedge for investment abroad 5,177,416 5,876,575 (1,207,436) (633,209)
Total on December 31, 2025 5,177,416 5,876,575 (1,207,436) (633,209)
Currency exchange rate hedge for investment abroad 5,166,624 5,603,750 (1,536,225) (805,635)
Total on December 31, 2024 5,166,624 5,603,750 (1,536,225) (805,635)
*Gross tax effects.
Schedule of financial assets and liabilities subject to net settlement
           
  R$ thousands
On December 31, 2025 On December 31, 2024
Gross amount Related amount offset in the consolidated statements Net amount Gross amount Related amount offset in the consolidated statements Net amount
Financial assets            
Interbank investments 218,329,819 -   218,329,819 178,260,906 -   178,260,906
Derivative financial instruments 20,850,095 -   20,850,095 19,834,985 -   19,834,985
              
Financial liabilities            
Securities sold under agreements to repurchase 160,636,183 -   160,636,183 165,916,852 -   165,916,852
Derivative financial instruments 18,268,330 -   18,268,330 16,240,611 -   16,240,611