v3.26.1
Material accounting policies (Tables)
12 Months Ended
Dec. 31, 2025
Material Accounting Policies [Abstract]  
Schedule of Consolidated Companies
The following table shows the main consolidated companies, which together represent over 95% of total consolidated assets, as well as the interests of ITAÚ UNIBANCO HOLDING in their voting capital:
Functional Currency (1)
Incorporation CountryActivityInterest in voting capital %Interest in total capital %
12/31/202512/31/202412/31/202512/31/2024
In Brazil
Banco Itaú Consignado S.A.RealBrazilFinancial institution100.00%100.00%100.00%100.00%
Banco Itaucard S.A.RealBrazilFinancial institution100.00%100.00%100.00%100.00%
Cia. Itaú de CapitalizaçãoRealBrazilPremium Bonds100.00%100.00%100.00%100.00%
Dibens Leasing S.A. - Arrendamento MercantilRealBrazilLeasing100.00%100.00%100.00%100.00%
Financeira Itaú CBD S.A. Crédito, Financiamento e InvestimentoRealBrazilConsumer finance credit53.88%50.00%53.88%50.00%
Hipercard Banco Múltiplo S.A. (2)
RealBrazilFinancial institution-100.00%-100.00%
Itaú Corretora de Valores S.A.RealBrazilSecurities Broker100.00%100.00%100.00%100.00%
Itaú Seguros S.A.RealBrazilInsurance100.00%100.00%100.00%100.00%
Itaú Unibanco S.A.RealBrazilFinancial institution100.00%100.00%100.00%100.00%
Itaú Vida e Previdência S.A.RealBrazilPension plan100.00%100.00%100.00%100.00%
Luizacred S.A. Sociedade de Crédito, Financiamento e InvestimentoRealBrazilConsumer finance credit50.00%50.00%50.00%50.00%
Redecard Instituição de Pagamento S.A.RealBrazilAcquirer100.00%100.00%100.00%100.00%
Foreign
Banco Itaú ChileChilean pesoChileFinancial institution67.42%67.42%67.42%67.42%
Banco Itaú Paraguay S.A.GuaraniParaguayFinancial institution100.00%100.00%100.00%100.00%
Banco Itaú (Suisse) S.A.Swiss francSwitzerlandFinancial institution100.00%100.00%100.00%100.00%
Banco Itaú Uruguay S.A.Uruguayan pesoUruguayFinancial institution100.00%100.00%100.00%100.00%
Itau Bank, Ltd.RealCayman IslandsFinancial institution100.00%100.00%100.00%100.00%
Itau BBA International plcUS DollarUnited KingdomFinancial institution100.00%100.00%100.00%100.00%
Itau BBA USA Securities Inc.US DollarUnited StatesSecurities Broker100.00%100.00%100.00%100.00%
Itaú Colombia S.A.Colombian pesoColombiaFinancial institution67.06%67.06%67.06%67.06%
1) All overseas offices of ITAÚ UNIBANCO HOLDING have the same functional currency as the parent company, except for Itaú Chile New York Branch and Itaú Unibanco S.A. Miami Branch, which functional currency is the US Dollar.
2) Company merged by Itaú Unibanco Holding S.A. at 01/31/2025.