v3.26.1
Fair value (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of Breakdown of Fair Value Hierarchy Levels
The following table presents the assets and liabilities measured at fair value on a recurring basis, segregated between levels of the fair value hierarchy.
12/31/202512/31/2024
Level 1Level 2Level 3Fair valueLevel 1Level 2Level 3Fair value
Financial assets616,603 128,416 723 745,742 535,394 128,576 2,158 666,128 
Financial assets at fair value through other comprehensive income128,557 3,662 254 132,473 103,319 2,766 218 106,303 
Government securities120,890 - - 120,890 98,873 - - 98,873 
Brazil81,763 - - 81,763 64,377 - - 64,377 
Latin America25,143 - - 25,143 21,470 - - 21,470 
Abroad13,984 - - 13,984 13,026 - - 13,026 
Corporate securities6,948 3,603 252 10,803 3,937 2,709 218 6,864 
Rural product note- - - - - 126 - 126 
Bank deposit certificates- 167 - 167 - 83 - 83 
Real estate receivables certificates- 222 - 222 - 57 - 57 
Debentures2,248 1,913 252 4,413 761 519 218 1,498 
Eurobonds and other4,700 1,171 - 5,871 3,162 1,650 - 4,812 
Financial credit bills- 5 - 5 - 53 - 53 
Other- 125 - 125 14 221 - 235 
Shares719 59 2 780 509 57 - 566 
Financial assets at fair value through profit or loss488,046 124,754 469 613,269 432,075 125,810 1,940 559,825 
Government securities398,919 3,955 - 402,874 364,740 2,810 - 367,550 
Brazil392,506 3,952 - 396,458 358,886 2,810 - 361,696 
Latin America6,012 3 - 6,015 4,381 - - 4,381 
Abroad401 - - 401 1,473 - - 1,473 
Corporate securities75,221 69,789 365 145,375 58,396 69,062 1,834 129,292 
Rural product note- 636 - 636 - 941 - 941 
Bank deposit certificates- 1,108 - 1,108 - 450 - 450 
Real estate receivables certificates249 1,714 83 2,046 265 1,289 100 1,654 
Debentures71,016 26,612 278 97,906 55,942 29,466 1,734 87,142 
Eurobonds and other3,001 97 - 3,098 1,968 23 - 1,991 
Financial bills- 37,343 2 37,345 - 33,071 - 33,071 
Promissory and commercial notes- 1,174 - 1,174 - 1,216 - 1,216 
Other955 1,105 2 2,062 221 2,606 - 2,827 
Shares12,126 12,945 104 25,175 7,659 18,115 106 25,880 
Investment funds1,780 38,065 - 39,845 1,280 35,823 - 37,103 
Designated as fair value through profit or loss15,505 - - 15,505 318 - - 318 
Government securities15,505 - - 15,505 318 - - 318 
Brazil57 - - 57 43 - - 43 
Latin America15,448 - - 15,448 275 - - 275 
Other financial assets- 3,092 - 3,092 - 1,612 - 1,612 
Non-financial assets4,139 - - 4,139 2,345 - - 2,345 
Financial liabilities- (1,686)- (1,686)- (862)- (862)
Financial liabilities at fair value through profit or loss- (1,686)- (1,686)- (862)- (862)
Structured notes- (57)- (57)- (318)- (318)
Other financial liabilities- (1,629)- (1,629)- (544)- (544)
Schedule of Breakdown of Fair Value Hierarchy Levels for Derivative Assets and Liabilities
The following table presents the breakdown of fair value hierarchy levels for derivative assets and liabilities.
12/31/202512/31/2024
Level 1Level 2Level 3Fair valueLevel 1Level 2Level 3Fair value
Assets21 72,982 381 73,384 5 92,062 372 92,439 
Options- 11,707 19 11,726 - 21,139 31 21,170 
Forward4 4,586 17 4,607 - 1,721 18 1,739 
Swaps- 46,839 345 47,184 - 55,106 322 55,428 
NDF- 8,351 - 8,351 - 12,207 - 12,207 
Credit derivatives- 615 - 615 - 632 1 633 
Other 17 884 - 901 5 1,257 - 1,262 
Liabilities(418)(67,760)(1,582)(69,760)(67)(85,171)(175)(85,413)
Options(30)(8,350)(22)(8,402)- (20,580)(8)(20,588)
Forward(338)(4,028)(15)(4,381)- (1,435)(15)(1,450)
Swaps- (43,908)(1,545)(45,453)- (51,242)(152)(51,394)
NDF- (10,929)- (10,929)- (10,761)- (10,761)
Credit derivatives- (367)- (367)- (795)- (795)
Other (50)(178)- (228)(67)(358)- (425)
Schedule of Level 3 Recurring Fair Value Changes
The tables below show balance sheet changes for financial instruments classified by ITAÚ UNIBANCO HOLDING in Level 3 of the fair value hierarchy. Derivatives classified in Level 3 correspond to swaps and options.    
Fair value at
12/31/2024		Total gains or losses (realized / unrealized)PurchasesSettlementsTransfers in the hierarchyFair value at
12/31/2025		Total gains or
losses (unrealized)
01/01/2024IncomeOther comprehensive income
Financial assets2,158 200 5 64 (1,640)(64)723 (277)
At fair value through other comprehensive income218 46 5 6 (22)1 254 (1)
Corporate securities218 46 5 6 (22)(1)252 (1)
Debentures218 46 5 - (16)(1)252 (1)
Financial bills- - - 6 (6)- - - 
Shares- - - - - 2 2 - 
At fair value through profit or loss1,940 154 - 58 (1,618)(65)469 (276)
Corporate securities1,834 198 - 16 (1,618)(65)365 (120)
Real estate receivables certificates100 8 - 1 - (26)83 (75)
Debentures1,734 190 - 3 (1,606)(43)278 (45)
Eurobonds and other- - - 12 (12)- - - 
Financial bills- - - - - 2 2 - 
Other- - - - - 2 2 - 
Shares106 (44)- 42 - - 104 (156)
Derivatives – assets372 134 - 349 (223)(251)381 (265)
Forward18 (2)- 1 - - 17 - 
Option31 (7)- 108 (113)- 19 (37)
Swaps322 143 - 240 (109)(251)345 (228)
Credit derivatives1 - - - (1)- - - 
Derivatives – liabilities(175)(402)- (1,356)430 (79)(1,582)390 
Forward(15)- - (15)15 - (15)- 
Option(8)(19)- (75)79 1 (22)(6)
Swaps(152)(383)- (1,266)336 (80)(1,545)396 
Fair value at
12/31/2023		Total gains or losses (realized / unrealized)PurchasesSettlementsTransfers in the hierarchyFair value at
12/31/2024		Total gains or
Losses (unrealized)
IncomeOther comprehensive income
Financial assets2,371 298 6 1,713 (957)(1,273)2,158 (994)
At fair value through other comprehensive income253 12 6 504 (372)(185)218 - 
Corporate securities60 12 6 504 (179)(185)218 - 
Debentures- 7 (1)216 (144)140 218 - 
Eurobonds and other60 5 7 288 (35)(325)- - 
Shares193 - - - (193)- - - 
At fair value through profit or loss2,118 286 - 1,209 (585)(1,088)1,940 (994)
Corporate securities2,047 250 - 1,206 (581)(1,088)1,834 (896)
Real estate receivables certificates126 (27)- 83 (95)13 100 (78)
Debentures1,895 306 - 950 (259)(1,158)1,734 (818)
Promissory notes17 - - - - (17)- - 
Eurobonds and other5 (41)- 132 (87)(9)- - 
Financial bills4 - - - (4)- - - 
Other- 12 - 41 (136)83 - - 
Shares71 36 - 3 (4)- 106 (98)
Derivatives - assets262 176 - 235 (216)(85)372 270 
Forward19 (1)- - - - 18 - 
Option6 13 - 67 (47)(8)31 (2)
Swaps236 164 - 168 (169)(77)322 271 
Credit derivatives1 - - - - - 1 1 
Derivatives - liabilities(389)(215)- (306)239 496 (175)13 
Forward(16)1 - - - - (15)- 
Option(1)17 - (54)23 7 (8)7 
Swaps(372)(233)- (252)216 489 (152)6 
Schedule of Sensitivity Analyses Operations
Sensitivity – Level 3 Operations12/31/202512/31/2024
Market risk factor groups ScenariosImpactImpact
IncomeStockholders' equityIncomeStockholders' equity
Interest ratesI(5.6)(0.1)(7.4)(0.1)
II(141.6)(3.2)(185.8)(3.1)
III(283.7)(6.4)(372.2)(6.2)
Commodities, Indexes and SharesI(5.4)- (5.7)- 
II(10.8)- (11.4)- 
NonlinearI(25.5)- (25.1)- 
II(40.8)- (45.8)- 
Schedule of Estimated Fair Value for Financial Assets and Liabilities
The following table presents the book value and estimated fair value for financial assets and liabilities measured at amortized cost
12/31/202512/31/2024
Book valueFair valueBook valueFair value
Financial assets at amortized cost (1)
2,042,788 2,041,928 1,912,804 1,908,145 
Central Bank of Brazil deposits167,275 167,275 160,698 160,698 
Interbank deposits66,169 66,169 66,925 66,925 
Securities purchased under agreements to resell280,592 280,592 243,219 243,219 
Securities327,473 326,895 323,852 322,079 
Loan and lease operations1,037,250 1,036,968 981,397 978,511 
Other financial assets164,029 164,029 136,713 136,713 
Financial liabilities at amortized cost2,350,901 2,347,651 2,148,776 2,150,952 
Deposits1,114,482 1,114,434 1,054,741 1,054,745 
Securities sold under repurchase agreements434,607 434,607 388,787 388,787 
Interbank market funds406,170 402,669 372,294 372,587 
Institutional market funds154,194 154,493 140,547 142,426 
Other financial liabilities241,448 241,448 192,407 192,407 
1) Amounts presented net of the provision for expected loss.