riskandcapitalmanagement

Risk and Capital Management - Pillar 3 Second quarter of 2026

Objective 1 Key indicators 1 Prudential Metrics and Risk Management 2 KM1: Key metrics at consolidated level 2 OVA: Bank risk management approach 4 Scope and main characteristics of risk management 4 Risk and Capital Governance 5 Ituber Culture 6 Risk Appetite 6 Stress Testing 8 Recovery and Resolution Plan 8 Capital Adequacy Assessment 9 Capital Adequacy 10 OV1: Overview of risk-weighted assets (RWA) 10 Links between financial statements and regulatory exposures 11 LIA: Explanations of differences between accounting and regulatory exposure amounts 11 LI1: Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categories 12 LI2: Main sources of differences between regulatory exposure amounts and carrying values in financial statements 13 PV1: Prudent valuation adjustments (PVA) 13 Institutions that comprise the Financial Statement of Itaú Unibanco Holding 15 Non Consolidated Institutions 18 Material Entities 18 Composition of Capital 19 CCA: Main features of regulatory capital instuments 19 CC1: Composition of regulatory capital 20 CC2: Reconciliation of regulatory capital to balance sheet 22 Macroprudential Indicators 23 CCyB1: Geographical distribution of credit risk exposures considered in the calculation of the Countercyclical Capital Buffer 23 GSIB1: Disclosure of G-SIB indicators 23 Leverage Ratio 23 LR1: Summary comparison of accounting assets vs leverage ratio exposure measure (RA) 24 LR2: Leverage ratio common disclosure 24 Liquidity Ratios 25 LIQA: Liquidity Risk Management Information 25 Framework and Treatment 25 LIQ1: Liquidity Coverage Ratio (LCR) 26 LIQ2: Net Stable Funding Ratio (NSFR) 27 ENC: Encumbered Assets 28 Credit Risk 28 CRA: Qualitative information on credit risk management 28 CR1: Credit Quality of Assets 29 CR2: Changes in Stock of defaulted loans and debts securities 30 CRB: Additional disclosure related to the credit quality of assets Credit risk mitigation 30 Exposure by industry 30 Exposure by remaining maturity 31

Overdue exposures 31 Exposure by geographical area in Brazil and by country 31 Largest debtors exposures 32 Restructured exposures 32 CRC: Qualitative disclosure related to Credit Risk Mitigation techniques 32 CR3: Credit Risk mitigation techniques – overview 33 CR4: Standardized Approach – Credit Risk exposure and credit risk mitigation effects 34 CR5: Standardized Approach – exposures by asset classes and risk weights 35 CRE: Qualitative disclosure related to IRB models 39 CR6: IRB – Credit risk exposures by portfolio and PD range 41 CR7: IRB – Effect on RWA of credit derivatives used as CRM techniques 42 CR8: RWA flow statements of credit risk exposures under IRB 42 CMS1: Comparison of modelled and standardised RWA at risk level 43 CMS2: Comparison of modelled and standardised RWA for credit risk at asset class level 43 Counterparty Credit Risk (CCR) 44 CCRA: Qualitative disclosure related to CCR 44 CCR1: Analysis of CCR exposures by approach 44 CCR3: Standardized approach – CCR exposures by regulatory portfolio and risk weights 44 CCR5: Composition of collateral for CCR exposures 45 CCR6: CCR associated with credit derivatives exposures 45 CCR8: CCR associated with Exposures to central counterparties 46 Securitization Exposures 46 SECA: Qualitative disclosure requirements related to securitisation exposures 46 SEC1: Securitisation exposures in the banking book 47 SEC2: Securitisation exposures in the trading book 47 SEC3: Securitisation exposures in the banking book and associated regulatory capital requirements – bank acting as originator or as sponsor 47 SEC4: Securitisation exposures in the banking book and associated capital requirements – bank acting as investor 47 Market Risk 48 MRA: Qualitative disclosure requirements related to market risk 48 MR1: Market risk under standardized approach 50 MRB: Qualitative disclosures on market risk in the Internal Models Approach (IMA) 50 MR2: RWA flow statements of market risk exposures under an IMA 53 Exposures subject to market risk 53 MR3: IMA values for trading portfolios 54 MR4: Comparison of VaR estimates with gains/losses 54 Backtesting 54 Total Exposure associated with Derivatives 55 IRRBB 55 IRRBBA: IRRBB risk management objectives and policies 55 Framework and Treatment 56 ORA – Qualitative Information on Operational Risk Management 57 OR1: Operational Loss History 59 OR2: Composition of Business Indicator (BI) 59

OR3: Capital Requirement for Operational Risk 59 Other Risks 60 Insurance products, pension plans and premium bonds risks 60 Social, Environmental and Climatic Risks 60 Operational and Compliance Risk 61 Model Risk 61 Independent Validation of Risk Models 62 Reputational Risk 62 Cyber Risk 64 Crisis Management and Operational Resilience 64 Country Risk 65 Business and Strategy Risk 65 Step-in Risk 65 Emerging Risks 66 Glossary of Acronyms 67 Glossary of Regulations 70

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 3 a b c d e R$ million 06/30/2026 03/31/2026 12/31/2025 09/30/2025 06/30/2025 Available capital (amounts) Common Equity Tier 1 (CET1) 194,742 186,771 185,595 195,917 188,389 Common Equity Tier I (CET1) corresponds to line 1 deducting, as applicable, the amount established by: art. 4, caput, item I, paragraph “i”, and §§ 8 and 9, of CMN Resolution no. 4.955, of October 21, 2021; or art. 3, caput, item I, paragraph “i”, §§ 8 and 9, of BCB Resolution no. 199, of March 11, 2022. 194,708 186,742 185,552 195,874 188,346 Tier 1 220,973 209,183 208,161 215,466 215,381 Tier 1 considering the calculation of Principal Capital according to line 1a 220,939 209,154 208,118 215,423 215,338 Total capital 242,885 230,527 228,589 238,430 237,454 Total Capital considering the calculation of Common Equity Tier I according to line 1a 242,851 230,498 228,546 238,387 237,411 Excess of capital committed to ajusted permanent assets - - - - - Excess of resources invested in permanent assets considering Total Capital according to line 3a - - - - - Total capital detached - - - - - Risk-weighted assets (amounts) Total risk-weighted assets (RWA) 1,581,951 1,560,810 1,505,475 1,454,242 1,436,344 RWA corresponds to line 4 deducting, as applicable, the amount referring to item XII of the caput of art. 4 weighted by the Risk Weighting Factor (FPR) established in art. 82-A, both commands of Resolution 229 of May 12, 2022. 1,581,910 1,560,781 1,505,432 1,454,199 1,436,301 Risk-based capital ratios as a percentage of RWA Common Equity Tier 1 ratio (%) 12.3% 12.0% 12.3% 13.5% 13.1% Common Equity Tier 1 ratio (CET1) considering: Numerator: corresponds to line 1a; Denominator: corresponds to line 4b 12.3% 12.0% 12.3% 13.5% 13.1% Tier 1 ratio (%) 14.0% 13.4% 13.8% 14.8% 15.0% Tier 1 ratio, considering: Numerator: corresponds to line 2a; Denominator: corresponds to line 4b 14.0% 13.4% 13.8% 14.8% 15.0% Total capital ratio (%) 15.4% 14.8% 15.2% 16.4% 16.5% Total capital ratio, considering: Numerator: corresponds to line 3a; Denominator: corresponds to line 4b 15.4% 14.8% 15.2% 16.4% 16.5% Additional CET1 buffer requirements as a percentage of RWA Capital conservation buffer requirement (%) 2.5% 2.5% 2.5% 2.5% 2.5% Countercyclical buffer requirement (%) (1) 0.1% 0.1% 0.1% 0.1% 0.1% Bank G-SIB and/or D-SIB additional requirements (%) 1.0% 1.0% 1.0% 1.0% 1.0% Total of bank CET1 specific buffer requirements (%) (2) 3.6% 3.6% 3.6% 3.6% 3.6% CET1 available after meeting the bank's minimum capital requirements (%) 3.8% 3.2% 3.6% 4.8% 5.0% CET1 available after meeting the bank's minimium capital requirements (%) considering CET1 as per line 1a 3.8% 3.2% 3.6% 4.8% 5.0% Basel III leverage ratio Total Basel III leverage ratio exposure measure 3,272,146 3,230,125 2,983,477 2,921,612 2,855,121 Total Basel III leverage ratio exposure measure corresponds to line 13 deducting, as applicable, the amount referring to item XII of the caput of art. 4 of Resolution 229 of May 12, 2022. 3,272,117 3,230,082 2,983,434 2,921,569 2,855,078 Basel III leverage ratio (%) 6.8% 6.5% 7.0% 7.4% 7.5% Basel III leverage ratio (%) considering: i. Numerator: corresponds to line 2a; ii. Denominator: corresponds to line 13a 6.8% 6.5% 7.0% 7.4% 7.5% Liquidity Coverage Ratio Total high-quality liquid assets (HQLA) 380,866 371,058 389,723 367,777 346,084 Total net cash outflow 188,536 190,159 181,290 168,176 161,856 LCR (%) 202.0% 195.1% 215.0% 218.7% 213.8% Net Stable Funding Ratio Total available stable funding 1,528,168 1,491,577 1,499,680 1,408,603 1,393,627 Total required stable funding 1,251,850 1,222,668 1,202,060 1,142,829 1,150,712 NSFR (%) 122.1% 122.0% 124.8% 123.3% 121.1% 1) The countercyclical capital buffer is fixed by the monetary authorities of the jurisdictions in which Itaú has exposure, the most relevant of which are Brazil, where the Financial Stability Committee (Comef) sets it at zero (BACEN Communiqué No. 43.228/25) and Chile, which is set at 0.5%. 2) The BACEN rules establish Capital Buffers, that corresponds to the sum of the Conservation, Contracyclical and Systemic requirements, as defined in CMN Resolution 4,958. 3) The Tier 1 capital amount follows the requirements established by the Brazilian Central Bank (BCB) and is not constrained by the 1.5% limit set forth in CMN Resolution No. 4,958. Had this limit been applied, the Tier 1 Capital Ratio would have been 13.8%.

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 4 The Basel Ratio reached 15.4% as of June 30, 2026, an increase of 0.6 percentage points compared to March 2026, mainly reflecting the earnings generated during the period and the issuance of perpetual subordinated debt instruments, partially offset by the payment of interest on capital and the increase in RWA. In June 2026, Itaú Unibanco Holding issued R$3 billion in Perpetual Subordinated Financial Bills, which are callable from 2031. These instruments contributed to Tier 1 Capital, with a positive impact of 0.19 percentage points Besides, Itaú Unibanco has a R$ 116,329 million capital excess in relation to its minimum required Total Capital. It corresponds to 7,4 p.p. above the minimum requirement (8%) and higher than the Capital Buffer requirement of 3.6% (R$ 56,285 million). Considering the Capital Buffers, the capital excess would be 3,8 p.p. The fixed assets ratio shows the commitment percentage of adjusted Total Capital with the adjusted permanent assets. Itaú Unibanco falls within the maximum limit of 50% of adjusted Total Capital, established by BACEN. On June 30, 2026, fixed assets ratio reached 18.2%, showing a surplus of R$ 77,195 million. OVA – Bank risk management approach Scope and Key Features of Risk Management Taking and managing risks is one of Itaú Unibanco’s activities, and to do so effectively, the institution must have well-established objectives for risk management. In this context, the Risk Appetite articulates the set of guidelines from the Board of Directors (BoD) regarding strategy and risk-taking, defining the nature and level of acceptable risks for the organization, while the risk culture guides the necessary attitudes for managing them. Itaú Unibanco invests in robust risk and capital management processes that permeate the entire institution and form the foundation for strategic decisions to ensure business sustainability and maximize shareholder value. Among the processes for proper risk and capital management, the following stand out: the implementation of a continuous and integrated risk management framework; the Risk Appetite Framework, which consists of the Risk Appetite Statement (RAS) from the BoD, the Risk Appetite Policy, and a set of metrics for monitoring key risks according to defined limits; the stress testing program; the establishment of a Risk Committee; and the appointment, before the Central Bank of Brazil (BACEN), of a Chief Risk Officer (CRO) with clearly defined roles, responsibilities, and independence requirements. These processes are aligned with the guidelines of the BoD and Executives, who, through collegiate bodies, define global objectives expressed in goals and limits for the risk-managing business units. The capital control and management units, in turn, support Itaú Unibanco’s management through risk and capital monitoring and analysis processes. The principles that underpin risk management, Risk Appetite, and the guidelines for how Itaú Unibanco employees should act in their daily decision-making are: • Sustainability and customer satisfaction: Itaú Unibanco's vision is to be the leading bank in sustainable performance and customer satisfaction. Therefore, it is committed to generating shared value for employees, customers, shareholders, and society, ensuring business continuity. Itaú Unibanco is focused on conducting business that benefits both the customer and the institution. • Risk culture: The institution's risk culture goes beyond policies, procedures, and processes, aiming to strengthen the individual and collective responsibility of all employees to do the right thing, at the right time, and in the right way, respecting ethical business practices. It is based on four principles (conscious risk-taking, discussion and action on institutional risks, and everyone's responsibility for risk management), which encourage open understanding and discussion of risks, keeping them within the levels determined by the Risk Appetite, and ensuring that each employee, regardless of position, area, or function, also assumes responsibility for managing the risks of their business. The Risk Culture is detailed in the "Risk Culture" section.

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 7 “We are a universal bank, operating predominantly in Latin America. Supported by our risk culture, we operate based on rigorous ethical and regulatory compliance standards, seeking high and growing results, with low volatility, by means of the long-lasting relationship with clients, correctly pricing risks, well-distributed fund-raising and proper use of capital.” To make the RAS tangible, the Risk Appetite is organized in six dimensions, each composed of a set of metrics associated with the key risks involved, combining complementary measurement methods to obtain a comprehensive view of our exposures to acceptable types and levels of risk: • Capitalization: Reflects the Bank’s level of protection against significant losses that could lead to regulatory non-compliance or insolvency. It establishes that Itaú Unibanco must have sufficient capital to withstand a severe recession or stress event without needing to adjust its capital structure under adverse circumstances. It is monitored through the tracking of Itaú Unibanco’s capital ratios under normal and stressed conditions, as well as the institution’s debt issuance ratings. • Liquidity: Reflects the Bank’s level of protection against a prolonged funding stress period that could lead to a liquidity shortfall and eventual bankruptcy. It establishes that Itaú Unibanco’s liquidity must endure extended periods of stress. It is monitored through the tracking of liquidity indicators. • Breakdown of results: Aims to ensure stability and sustainability of results, restricting excessive volatility and avoiding portfolio concentrations and significant deviations in pricing and provisions. It defines that business will primarily focus on Latin America, where Itaú Unibanco will have a diversified range of customers and products, with low appetite for results volatility and high risk. It monitors Credit risk indicators, including social, environmental, and climate dimensions, Market and IRRBB risks, Underwriting risks, and Business & Profitability risks. The monitored metrics aim to ensure, through exposure concentration limits (e.g., industry sectors, counterparty quality, countries and geographic regions, and risk factors), an appropriate portfolio composition, targeting low earnings volatility and business sustainability. • Operational risk: Addresses operational risks that could compromise the Bank’s business and operations, focusing on controlling events that could negatively impact business strategy and operations. • Reputation: Addresses risks that could impact the value of our brand and the institution’s reputation among customers, employees, regulators, investors, and the general public. Risk monitoring in this dimension is carried out through ethical behavior and conservative adherence to regulatory standards. • Clients: Addresses risks that could impact customer satisfaction and experience, monitored through customer satisfaction tracking, events with direct customer impact, and suitability indicators. The metrics translate the RAS and dimensions into measurable indicators that capture the main risks incurred by the institution. They are periodically monitored and reported to the executive level, the Risk and Capital Management Committee (CGRC), and the BoD, which guide preventive actions to ensure exposures remain within established limits and aligned with our strategy. The Board of Directors is responsible for establishing and approving the Risk Appetite guidelines and limits, performing its duties with the support of the CGRC and the Chief Risk Officer (CRO). The Risk Appetite governance is documented in an internal policy, which is also established, reviewed, and approved by the BoD.

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 8 Stress Testing The stress test is a process of simulating extreme economic and market conditions on Itaú Unibanco’s results, liquidity and capital. The institution has been carrying out this test in order to assess its solvency in plausible scenarios of crisis, as well as to identify areas that are more susceptible to the impact of stress that may be the subject of risk mitigation. For the purposes of the test, the economic research area estimates macroeconomic variables for each stress scenario. The elaboration of stress scenarios considers the qualitative analysis of the Brazilian and the global conjuncture, historical and hypothetical elements, short- and long- term risks, among other aspects, as defined in CMN Resolution 4,557. In this process, the main potential risks to the economy are assessed based on the judgment of the bank's team of economists, endorsed by the Chief Economist of Itaú Unibanco and approved by the Board of Directors. Projections for the macroeconomic variables (such as GDP, the basic interest rate and inflation) and for variables in the credit market (such as raisings, lending, rates of default, margins and charges) used are based on exogenous shocks or through use of models validated by an independent area. Then, the stress scenarios adopted are used to influence the budgeted result and balance sheet. In addition to the scenario analysis methodology, sensitivity analysis and the Reverse Stress Test are also used. Itaú Unibanco uses the simulations to manage its portfolio risks, considering Brazil (segregated into wholesale and retail) and External Units, from which the risk-weighted assets and the capital and liquidity ratios are derived. The stress test is also an integral part of the ICAAP (Internal Capital Adequacy Process), the main purpose of which is to assess whether, even in severely adverse situations, the institution would have adequate levels of capital and liquidity, without any impact on the development of its activities. This information enables potential offenders to the business to be identified and provides support for the strategic decisions of the Board of Directors, the budgeting and risk management process, as well as serving as an input for the institution’s risk appetite metrics. Recovery and Resolution Plan In response to recent international financial crises, the Central Bank of Brazil issued Resolution No. 5,187 and BCB Resolution No. 440/24, requiring financial institutions classified within Segment 1 whose total exposure exceeds 10% of Brazil’s GDP to develop a Recovery and Orderly Exit Plan (PRSO). The Recovery Plan aims to restore adequate levels of capital and liquidity, above regulatory operating limits, in the event of severe systemic or idiosyncratic stress scenarios.The Orderly Exit Plan, in turn, consists of a set of measures adopted or determined by the Central Bank of Brazil when an institution is deemed non-viable or is expected to become non- viable, with the objective of mitigating adverse effects on the stability of the National Financial System (SFN), the Brazilian Payment System (SPB), and the real economy arising from the discontinuation of the institution’s activities. Itaú Unibanco has a report that contemplates the entire Conglomerate and contains the description of the following items: I. Critical functions: activities performed by the entities within the scope of recovery and resolution planning for third parties, whose discontinuity could compromise the stability of the National Financial System (SFN), the Brazilian Payment System (SPB), or the real economy, due to their market share, interconnections, complexity, or other factors that prevent them from being immediately replaced by the market.

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 12 would be the fair price at which financial assets would be effectively traded, maximizing the use of relevant observable data and, under specific conditions, these instruments can be valued on a model basis. In all of these situations, the organization has control over its pricing methods and model risk management. The process of independent price verification (IPV) follows the guidelines included in Resolution No. 4,277, with daily verification of prices and market inputs, which is performed by a team independent from the pricing team. This process is also subject to an independent evaluation by the internal control, internal audit and external audit teams. The institution has a hybrid model for assessing the need for prudent valuation adjustments with two components. The first component is a timely assessment model that assesses new products, operations and risk factors traded and verifies the compliance and liability with any components of the existing prudent valuation adjustments. The second is a periodic assessment that aims to analyze the existing prudent valuation adjustments in relation to adequate pricing. The process and methodology are evaluated periodically and independently by internal controls and internal audit. In the line Other Differences of the table LI2, are reported the transactions subject to credit risk and counterparty credit risk, which are not accounted for in the balance sheet or in the off-balance sheet amounts. LI1: Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categories R$ million, at the end of the period 06/30/2026 Carrying values as reported in published financial statements Carrying values under scope of regulatory consolidation Carrying values of items: Subject to credit risk framework Subject to counterparty credit risk framework Subject to the securitisation framework Subject to the market risk framework Not subject to capital requirements or subject to deduction from capital Assets Current and Non-current assets 3,189,122 2,784,262 2,363,028 333,552 37,826 539,411 49,856 Cash 35,351 35,263 35,263 - - 7,843 - Interbank investments 312,547 304,986 69,140 235,846 - 27,353 - Securities 1,024,844 640,969 602,678 - 37,826 233,213 465 Derivatives 99,854 99,955 - 97,706 - 6,848 2,249 Operations with credit granting characteristics 1,234,786 1,236,915 1,197,747 - - 180,948 39,168 Interbank and interbranch accounts 297,718 297,717 297,717 - - - - Current and deferred tax assets 95,347 91,020 83,046 - - - 7,974 Others assets 88,675 77,437 77,437 - - 83,206 - Permanent assets 37,718 62,156 44,270 - - - 17,886 Investments 8,972 35,779 34,734 - - - 1,045 Real estate 9,999 9,536 9,536 - - - - Real estate by lease - - - - - Goodwill and Intangible assets 18,747 16,841 - - - - 16,841 Total assets 3,226,840 2,846,418 2,407,298 333,552 37,826 539,411 67,742 Liabilities Current and Non-current liabilities 3,009,115 2,596,652 - 516,235 - 334,609 2,080,417 Deposits 1,134,485 1,143,576 - - - 90,771 1,143,576 Deposits received under securities repurchase agreements 482,856 483,069 - 468,624 - 80,280 14,445 Debt instruments 423,499 425,082 - - - 2,869 425,082 Borrowings and onlending 132,402 132,400 - - - 1,730 132,400 Derivatives 92,228 92,223 - 47,611 - 9,740 44,612 Interbank and interbranch accounts 113,822 113,474 - - - 2,751 113,474 Provisions for financial guarantees, credit commitments and credits to be released 2,531 2,531 - - - - 2,531 Technical provision for insurance, pension plan and premium bonds 384,164 - - - - - - Other provisions 16,807 16,593 - - - - 16,593 Current and deferred tax liabilities 21,405 17,402 - - - - 17,402 Other liabilities 204,916 170,302 - - - 146,468 170,302 Total liabilities 3,009,115 2,596,652 - 516,235 - 334,609 2,080,417

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 15 Institutions that comprise the Financial Statements of Itaú Unibanco Holding The lists below provide the associate institutions that comprise only the financial statements. Associate institutions that comprise the financial statements and the Prudential Conglomerate (2,3) Country (1) % Equity share on capital Itaú BBA USA Securities Inc. United States 100,00% Itaú Chile New York Branch. United States 67,42% Itaú Colombia S.A Colombia 67,06% Itaú Comisionista de Bolsa Colombia S.A. Colombia 67,06% Itaú Companhia Securitizadora de Créditos Financeiros Brazil 100,00% Itaú Corredores de Bolsa Limitada Chile 67,42% Itaú Corretora de Valores S.A. Brazil 100,00% Itaú Europe S.A. Luxembourg 100,00% Itaú Fiduciaria Colombia S.A. Sociedad Fiduciaria Colombia 67,04% Itaú International Securities Inc. United States 100,00% Itaú Invest Casa de Bolsa S.A. Paraguay 100,00% Itau Isento Julho 28 FIC de Fundos Infra RF Incentivo Resp Limitada Brazil 0,01% Itau Isento Marco 28 Fundo de Investimento em Cotas de FIIF em Infra RF - Resp Limitada Brazil 0,02% Itau Isento Marco 29 Fundo de Investimento em Cotas de FIIF em Infra RF - Resp Limitada Brazil 0,01% Itau Isento Setembro 28 Fundo de Investimento em Cotas de FIIF em Infra RF Resp Limitada Brazil 0,08% Itau Isento Setembro 29 FIC de Fundos Incentivados Brazil 0,03% Itaú Kinea Private Equity Multimercado Fundo de Investimento em Cotas de Fundos de Investimento Crédito Privado Brazil 100,00% Itaú Unibanco Holding S.A. Brazil 100,00% Itaú Unibanco Holding S.A., Grand Cayman Branch Cayman Islands 100,00% Itaú Unibanco S.A. Brazil 100,00% Itaú Unibanco S.A., Miami Branch United States 100,00% Itaú Unibanco S.A., Nassau Branch Bahamas 100,00% Itaú Unibanco Veículos Administradora de Consórcios Ltda. Brazil 100,00% Itauba FIP Infraestrutura Resp Limitada Invest BRL Brazil 1,06% ITB Holding Ltd. Cayman Islands 100,00% Kinea Atacama FIF RF Resp L Brazil 88,31% Kinea CO-investimento Fundo de Investimento Imobiliario Brazil 99,98% Kinea Equity Infra I Warehouse Feeder MM Ficfi CP Brazil 100,00% Kinea FOF Imobiliário FIF Multimercado - Responsabilidade Limitada Brazil 59,67% Kinea I Private Equity FIP Multiestrategia Brazil 99,68% Kinea IMA- B5 Absoluto Fundo De Investimento Financeiro Renda Fixa LP Resp Limitada Brazil 100,00% Kinea KP Fundo de Investimento Multimercado Crédito Privado Brazil 100,00% Licania Fund Limited Cayman Islands 100,00% Luizacred S.A. Sociedade de Crédito, Financiamento e Investimento Brazil 50,00% Microinvest S.A. Soc. de Crédito a Microempreendedor Brazil 100,00% OCA Dinero Electrónico S.A. Uruguay 100,00% OCA S.A. Uruguay 100,00% Oiti Fundo de Investimento Multimercado Crédito Privado Investimento no Exterior Brazil 100,00% Redecard Instituição de Pagamento S.A. Brazil 100,00% Redecard Sociedade de Crédito Direto S.A Brazil 100,00% Riblinor S.A. Uruguay 75,00% RT Itaú DJ Títulos Públicos Fundo de Investimento Renda Fixa Referenciado DI Brazil 100,00% RT Scala Renda Fixa - Fundo de Investimento em Cotas de Fundos de Investimento Brazil 100,00% Singular Global Fundo de Investimento Financeiro Brazil 100,00% Tangerina Fundo de Investimento em Direitos Creditórios - Responsabilidade Limitada Brazil 100,00% Tarumã 2 FIF Fundo Incentivado em Investimento em Deb de Infra RF Cred Priv Resp Limitada Brazil 100,00% Tarumã Fundo Incentivado de Investimento em Debêntures de Infraestrutura Renda Fixa Crédito Privado Brazil 100,00% Théros Fundo de Investimento nas Cadeias Produtivas Brazil 100,00% Vitex FIF Fundo Incentivado em Investimento em Debêntures de Infra RF Cred Priv Resp Limitada Brazil 100,00% 1) The institutions operate in their respective countries of origin. 2) The Fundo Kinea CDI Absoluto Fundo De Investimento Financeiro Renda Fixa LP Resp Limitada was part of Itaú Unibanco Holding Consolidado until 03/31/2026 3) The Fundo NC 2025 I Fundo de Investimento em Direitos Creditórios was part of Itaú Unibanco Holding Consolidado until 05/31/2026

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 17 Associate institutions that comprise only the Financial Statements Country (1) % Equity share on capital Proserv - Promociones y Servicios, S.A. de C.V. Mexico 100,00% Provar Negócios de Varejo Ltda. Brazil 100,00% Recaudaciones y Cobranzas Limitada Chile 67,42% Recovery do Brasil Consultoria S.A. Brazil 100,00% Red Visual S.A. Uruguay 100,00% Resonet S.A. Uruguay 100,00% RJ Niteroi Icarai Ltda. Brazil 100,00% RT Alm 5 Fundo de Investimento Renda Fixa Brazil 100,00% RT Alm Soberano 2 Fundo de Investimento Renda Fixa Brazil 100,00% RT Defiant Multimercado - Fundo de Investimento Brazil 100,00% RT Endeavour Renda Fixa Crédito Privado - Fundo de Investimento Brazil 100,00% RT Mocah Fundo de Investimento Financeiro Renda Fixa - Responsabilidade Limitada Brazil 100,00% RT Multigestor 4 Fundo de Investimento em Cotas de Fundos de Investimento Multimercado Brazil 100,00% RT Nation II Fundo de Investimento Financeiro Renda Fixa - Responsabilidade Limitada Brazil 100,00% RT Nation Renda Fixa - Fundo de Investimento Brazil 100,00% RT Valiant Renda Fixa - Fundo de Investimento Brazil 100,00% SP Alameda Franca LTDA Brazil 100,00% SP Amadeu Amaral Ltda. Brazil 100,00% SP Antonia Queiroz Ltda Brazil 100,00% SP Augusta Ltda Brazil 100,00% SP Av Juscelino Kubitschek Ltda Brazil 100,00% SP Av Morumbi Ltda Brazil 100,00% SP Av. Jabaquara Ltda. Brazil 100,00% SP Av. Rangel Pestana Ltda. Brazil 100,00% SP Bairro Moema Ltda. Brazil 100,00% SP Bairro Sumarezinho Ltda Brazil 100,00% SP Bairro Vila Guilherme Ltda. Brazil 100,00% SP Brooklin Rua Santo Amaro Ltda Brazil 100,00% SP Butanta Ltda Brazil 100,00% SP CEAGESP Ltda Brazil 100,00% SP Clelia Ltda Brazil 100,00% SP Eusebio Matoso Ltda Brazil 100,00% SP Itaberaba Ltda Brazil 100,00% SP Maracatins Ltda Brazil 100,00% SP Nova JK Ltda Brazil 100,00% SP Padre João Manuel Ltda. Brazil 100,00% SP Pássaros e Flores Ltda. Brazil 100,00% SP Rua Da Consolacao Ltda Brazil 100,00% SP Rua Das Palmeiras Ltda. Brazil 100,00% SP Santos Embare Ltda. Brazil 100,00% SP Santos Jose Menino Ltda. Brazil 100,00% SP Senador Queiros Ltda. Brazil 100,00% SP Serra De Bragança Ltda Brazil 100,00% SP Vila Clementino Ltda. Brazil 100,00% SP Vila Olimpia Araguari Ltda. Brazil 100,00% SPE IRA 01 LTDA Brazil 100,00% SPE IRA 02 LTDA Brazil 100,00% SPE IRA 03 LTDA Brazil 100,00% SPE IRA 04 LTDA Brazil 100,00% SPE IRA 05 LTDA Brazil 100,00% SPE IRA 06 LTDA Brazil 100,00% SPE IRA 07 LTDA Brazil 100,00% SPE IRA 08 LTDA Brazil 100,00% SPE IRA 09 LTDA Brazil 100,00% SPE IRA 10 LTDA Brazil 100,00% SPE IRA 11 LTDA Brazil 100,00% SPE IRA 12 LTDA Brazil 100,00% Spe Ira 13 Ltda Brazil 100,00% Spe Ira 14 Ltda Brazil 100,00% Spe Ira 15 Ltda Brazil 100,00% Spe Ira 16 Ltda Brazil 100,00% Spe Ira 17 Ltda Brazil 100,00% Spe Ira 18 Ltda Brazil 100,00% Spe Ira 19 Ltda Brazil 100,00% Spe Ira 20 Ltda Brazil 100,00% Spe Ira 21 Ltda Brazil 100,00% Spe Ira 22 Ltda Brazil 100,00% Spe Ira 23 Ltda Brazil 100,00% Spe Ira 24 Ltda Brazil 100,00% Spe Ira 25 Ltda Brazil 100,00% Spe Ira 26 Ltda Brazil 100,00% Spe Ira 27 Ltda Brazil 100,00% SPE IRA 28 LTDA Brazil 100,00% SPE IRA 29 LTDA Brazil 100,00% SPE IRA 31 LTDA Brazil 100,00% SPE IRA 32 LTDA Brazil 100,00% SPE IRA 33 LTDA Brazil 100,00% SPE IRA 34 LTDA Brazil 100,00% SPE IRA 35 LTDA Brazil 100,00% SPE IRA 36 LTDA Brazil 100,00% SPE IRA 37 LTDA Brazil 100,00% SPE IRA 38 LTDA Brazil 100,00% SPE IRA 39 LTDA Brazil 100,00% SPE IRA 40 LTDA Brazil 100,00% SPE IRA 41 LTDA Brazil 100,00% SPE IRA 42 LTDA Brazil 100,00% SPE IRA 43 LTDA Brazil 100,00% Zup I.T. Serviços em Tecnologia e Inovação S.A. Brazil 100,00% ZUP Innovation Corp. United States 100,00% 1) The institutions operate in their respective countries of origin.

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 20 CC1 - Composition of regulatory capital 1 06/30/2026 Value (R$ Thousand) Balance Sheet Reference Common Equity Tier I: instruments and reserves 1 Instruments Eligible for the Common Equity Tier I 136,909,898 (k) 2 Revenue reserves 72,643,175 (l) 3 Other revenue and other reserve (815,240) (m) 5 Common share capital issued by subsidiaries and held by third parties (amount allowed in group CET1 capital) 6,051,288 (j) 6 Common Equity Tier I before regulatory adjustments 214,789,121 Common Equity Tier I: prudential adjustments 7 Prudential adjustments related to the pricing of financial instruments 112,976 8 Goodwill (net of related tax liability) 1,483,152 (e) 9 Intangible assets 15,666,516 (h) / (i) 10 Tax credits arising from income tax losses and social contribution tax loss carryfowards and those originating from this contribution related to determination periods ended until December 31, 1998 1,584,208 (b) 11 Adjustments related to the market value of derivative financial instruments used to hedge the cash flows of protected items whose mark- to-market adjustments are not recorded in the books. (279,614) 12 Shortfall of provisions to expected losses - 15 Actuarial assets related to defined benefit pension funds - (d) 16 Shares or other instruments issued by the bank authorized to compose the Core Capital, acquired directly, indirectly or synthetically 240,143 (n) 17 Reciprocal cross-holdings in common equity - 18 Total value of adjustments related to net non-significant investments in the Common Equity Tier I of companies that are similar to non- consolidated financial institutions, insurance companies, reinsurance companies, capitalization companies and sponsored pension fund entities - 19 Total value of adjustments related to net significant investments in the Common Equity Tier I of companies that are similar to non- consolidated financial institutions, insurance companies, reinsurance companies, capitalization companies and sponsored pension fund entities, that exceeds 10% of the amount of the Common Equity Tier I, disregarding specific adjustments - 21 Total value of adjustments related to tax credits arising from temporary differences that depend on the generation of income or future taxable income for their realization, above the limit of 10% of the Common Equity Tier I, disregarding specific deductions - 22 Amount that exceeds 15% of the Common Equity Tier I 1,265,695 23 Of which: arising from net investments in the Common Equity Tier I of companies that are similar to non-consolidated financial institutions, insurance companies, reinsurance companies, capitalization companies and open ended pension entities 736,619 25 Of which: arising from tax credits resulting from temporary differences that depend on the generation of income or future taxable income for their realization 529,076 26 National specific regulatory adjustments (25,656) 26.a Deferred permanent assets - (g) 26.b Investment in dependence, financial institution abroad or non-financial entity that is part of the conglomerate, with respect to which the Central Bank of Brazil does not have access to information, data and documents - 26.d Increase of unauthorized capital - 26.e Excess of the amount adjusted of Common Equity Tier I - 26.f Deposit to cover capital deficiency - 26.g Amount of intangible assets established before Resolution No. 4,192 of 2013 comes into effect - (i) 26.h Excess of resources invested on permanent assets - 26.i Total capital detached - 26.j Other residual differences concerning the Common Equity Tier I calculation methodology for regulatory purposes (25,656) 27 Other residual differences related to the calculation of the Common Equity Tier I for regulatory purposes - 28 Total regulatory deductions from the Common Equity Tier I 20,047,420 29 Common Equity Tier I 194,741,701 Additional Tier I Capital: instruments 30 Instruments eligible for the Additional Tier I Capital 25,267,203 31 Of which: classified as equity under applicable accounting standards - 32 Of which: classified as liabilities under applicable accounting standards 25,267,203 33 Instruments authorized to compose the Additional Tier I Capital before Resolution No. 4,192 of 2013 comes into effect - 34 Additional Tier 1 instruments issued by subsidiaries and held by third parties (amount allowed in group additional Tier 1 capital) 964,368 35 Of which: instruments issued by subsidiaries before Resolution No. 4,192 of 2013 comes into effect - 36 Additional Tier I Capital before regulatory adjustments 26,231,571

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 21 Additional Tier I Capital: regulatory adjustments 37 Shares or other instruments issued by the bank authorized to compose the Additional Tier I Capital, acquired directly, indirectly or synthetically - 38 Reciprocal cross-holdings in additional Tier 1 instruments - 39 Total value of adjustments related to net non-significant investments in the Additional Tier I Capital of institutions authorized to operate by the Central Bank of Brazil or by a financial institution abroad outside the scope of regulatory consolidation - 40 Total value of adjustments related to net significant investments in the Additional Tier I Capital of institutions authorized to operate by the Central Bank of Brazil or by a financial institution abroad outside the scope of regulatory consolidation - 41 National specific regulatory adjustments - 41.b Non-controlling interest in Additional Tier I Capital - 41.c Other residual differences concerning the Additional Tier I Capital calculation methodology for regulatory purposes - 42 Regulatory adjustments applied to the Additional Tier I Capital due to the insufficient Tier II Capital to cover deductions - 43 Total regulatory deductions from the Additional Tier I Capital - 44 Additional Tier I Capital (AT1) 26,231,571 45 Tier I 220,973,272 Tier II: instruments and provisions 46 Instruments eligible for Tier II 20,804,566 47 Instruments that are authorized to compose Tier II before Resolution No. 4,192 of 2013 comes into effect - 48 Tier 2 instruments issued by subsidiaries and held by third parties (amount allowed in group Tier 2) 1,050,925 49 Of which: instruments issued by subsidiaries before Resolution No. 4,192 of 2013 comes into effect - 50 Provisions 56,409 51 Tier II before regulatory adjustments 21,911,900 Tier II: regulatory adjustments 52 Shares or other instruments issued by the bank authorized to compose Tier II, acquired directly, indirectly or synthetically - 53 Reciprocal cross-holdings in Tier 2 instruments - 54 Total value of adjustments related to net non-significant investments in the Tier II and other TLAC liabilities of institutions authorized to operate by the Central Bank of Brazil or by a financial institution abroad outside the scope of regulatory consolidation - 55 Total value of adjustments related to net significant investments in the Tier II and other TLAC liabilities of institutions authorized to operate by the Central Bank of Brazil or by a financial institution abroad outside the scope of regulatory consolidation - 56 National specific regulatory adjustments - 56.b Non-controlling interest in Tier II - 56.c Other residual differences concerning Tier II calculation methodology for regulatory purposes - 57 Total regulatory deductions from Tier II Capital - 58 Tier II 21,911,900 59 Referential Equity (Tier I + Tier II) 242,885,172 60 Total risk-weighted assets 1,581,951,606 BIS Ratios and Additional Capital Buffers 61 Common Equity Tier I Ratio 12.3% 62 Tier I Ratio 14.0% 63 BIS Ratio 15.4% 64 Additional Capital Buffers (% of RWA) 3.6% 65 Of which: capital conservation buffer requirement 2.5% 66 Of which: bank-specific countercyclical buffer requirement 0.1% 67 Of which: capital buffer for institutions that are systemically important at global level (G-SIB) 1.0% 68 Common Equity Tier 1 capital available after meeting the bank's minimum capital requirements (% of RWA) 3.8% Amounts below the limit for deduction (non-weighted by risk) 72 Total value, subject to risk weighting, of non-significant investments in the Common Equity Tier I of institutions authorized to operate by the Central Bank of Brazil, non-consolidated overseas financial institutions, companies that are similar to non-consolidated financial institutions, insurance companies, reinsurance companies, capitalization companies and open ended pension entities, as well as non-significant investments in the Additional Tier I, Tier II and other TLAC liabilities of institutions authorized to operate by the Central Bank of Brazil or by a financial institution abroad outside the scope of regulatory consolidation 2,401,153 73 Total value, subject to risk weighting, of significant investments in the Common Equity Tier I of institutions authorized to operate by the Central Bank of Brazil, non-consolidated overseas financial institutions, companies that are similar to non-consolidated financial institutions, insurance companies, reinsurance companies, capitalization companies and sponsored pension fund entities 17,000,589 (f) / (a) 75 Tax credits arising from temporary differences, not deducted from the Common Equity Tier I 12,210,667 (c) Instruments authorized to compose the Referential Equity before Resolution No. 4,192 of 2013 comes into effect (applicable between October 1, 2013 and January 1, 2022) 82 Instruments that are authorized to compose the Additional Tier I Capital before Resolution No. 4,192 of 2013 comes into effect - 83 Amount excluded from the Additional Tier I Capital due to the line 82 limit - 84 Instruments that are authorized to compose Tier II before Resolution No. 4,192 of 2013 comes into effect - 85 Amount excluded from Tier II due to the line 84 limit - 1) The adjustment to equity arising from the adoption of the criteria for setting aside provisions for expected losses set out in CMN Resolution No. 4,966 impacted capital in phases, as defined in CMN Resolution No. 5,199.

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 27 LIQ2: Net Stable Funding Ratio (NSFR) a b c d e Value per residual effective maturity term (R$ thousand) 06/30/2026 No Maturity (1) Lower than six months (1) Greater than or equal to six months, and lower than 1 year (1) Greater than or equal to 1 year (1) Weighted Value (In thousand R$) (2) Available Stable Funding (ASF) (3) Capital - - - 263,709,335 263,709,335 Reference Equity, gross of regulatory deductions - - - 217,637,566 217,637,566 Other capital instruments not included in line 2 - - - 46,071,769 46,071,769 Retail Funding: 185,475,664 668,931,316 7,113,136 2,073,749 794,054,815 Stable Funding 74,906,534 256,796,377 556,319 51,790 315,698,058 Less Stable Funding 110,569,130 412,134,939 6,556,818 2,021,960 478,356,758 Wholesale Funding: 67,919,422 868,443,222 72,714,483 155,971,210 385,200,280 Operational deposits and deposits of member cooperatives 30,646,457 - - - 15,323,229 Other Wholesale Funding 37,272,965 868,443,222 72,714,483 155,971,210 369,877,051 Opertions in which the institution acts exclusively as intermediary, not undertaking any rights or obligations, even if contingent - 172,334,150 13,482,512 1,269,312 - Other liabilities, in which: 106,321,087 183,733,587 15,627,613 77,389,725 85,203,532 Derivatives whose replacement values are lower than zero 37,450,823 - - Other liability or equity elements not included above 106,321,087 146,282,764 15,627,613 77,389,725 85,203,532 Total Available Stable Funding (ASF) 1,528,167,962 Required Stable Funding (RSF) (3) Total NSFR high quality liquid assets (HQLA) 62,713,562 Operational deposits held at other financial institutions - - - - - Performing loans and securities (financial institutions, corporates and central banks) 5,428,837 556,638,753 151,404,497 785,922,869 899,038,444 Performing loans to financial institutions secured by Level 1 HQLA - 30,018,627 - 625,279 3,627,141 Performing loans to financial institutions secured by non-Level 1 HQLA and unsecured performing loans to financial institutions 4,702,588 34,675,534 7,773,814 20,257,973 31,405,961 Performing loans to non-financial corporate clients, loans to retail and small business customers, and loans to sovereigns, central banks, of which: 259,152 438,449,070 100,614,562 338,457,595 488,377,472 With a risk weight of less than or equal to 35%, approach for credit risk, according to Circular 3,644. - - - 10,541,347 6,851,876 Performing residential mortgages, of which: - 15,915,493 14,326,354 181,800,504 129,947,878 Which are in accordance to Circular 3,644, 2013, art. 22 - - - 129,769,661 105,765,210 Securities that are not in default and do not qualify as HQLA, including exchange-traded equities 467,097 37,580,029 28,689,766 244,781,519 245,679,992 Operations in which the institution acts exclusively as intermediary, not undertaking any rights or obligations, even if contingent - 174,837,263 15,484,187 1,678,387 - Other assets, in which: 39,138,610 176,239,103 6,650,150 185,809,808 273,533,729 Transactions with gold and commodities, including those with expected physical settlement - - Assets posted as initial margin for derivatives contracts and participation in mutual guarantee funds of clearinghouses or providers of clearing and settlement services which acts as central counterparty. - - 20,543,867 17,462,287 Derivatives whose replacement values are higher than or equal to zero 42,595,852 - 10,730,725 6,935,239 Derivatives whose replacement values are less than zero, gross of the deduction of any collateral provided as a result of deposit of variation margin - - 1,972,805 1,972,805 All other assets not included in the above categories 39,138,610 133,643,251 6,650,150 152,562,411 247,163,397 Off-balance sheet transactions 848,299,696 7,793,965 - - 16,564,518 Total Required Stable Funding (RSF) 1,251,850,254 NSFR (%) 122.1% 1) Corresponds to the total amount of Available Stable Funding (ASF) or Required Stable funding (RSF). 2) Corresponds to the amount after application of weighting factors. 3) Corresponds to the Available Stable Funding (ASF) or Required Stable Funding (RSF). R$ thousand Total Adjusted Value (1) 06/30/2026 03/31/2026 Total Available Stable Funding (ASF) 1,528,167,962 1,491,576,736 Total Required Stable Funding (RSF) 1,251,850,254 1,222,667,546 NSFR (%) 122.1% 122.0% 1) Corresponds to the amount calculated after application of the weighting factors and limits set forth in BACEN Circular 3,869. Itaú Unibanco has an Available Stable Funding (ASF) amounted to 1,528.2 billion in the 2 quarter, mainly composed of Capital, Retail Funding and Wholesale. In addition, the Required Stable Funding (RSF) amounted to 1,251.9 billion in the 2 quarter, which is mostly composed of loans and financing granted to wholesale, retail, central economies and central bank operations. The table shows that the NSFR at the end of the quarter is 122.1%, above the limit of 100%, and therefore the institution has Available Stable Funding to support the Required Stable Funding comfortably in the long- term, according to the metric.

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 30 R$ million Total Exposures classified as problem assets at the end of the previous period (03/31/2026) 3 58,015 Value of transactions classified as problem assets in the current period 11,992 Value of exposures that are no longer characterized as problem assets in the current period (1,473) Amount written off (8,809) Other changes 493 Exposures classified as problem assets at end of the reporting period (06/30/2026) 3 60,218 CRB: Additional disclosure related to the credit quality of assets The tables below contain additional disclosure related to the credit quality exposures reported in the table CR1. Where is informed breakdown of exposures by geographical area, industry and defaulted exposures. In addition, the total exposures by residual maturity by delay range, the total of restructured exposures and the percentage of the ten and one hundred largest exposures are reported. Exposure by industry Total Exposure Total problematic assets and debt securities R$ million 06/30/2026 R$ million 06/30/2026 Portfolio Portfolio Total Exposure (Net values) Total Exposure (Gross values) Problematic Assets Expected Credit Loss Write-off Companies 1,648,919 1,670,703 Companies 25,365 11,904 1,804 Public sector 570,859 572,756 Public sector - - - Energy 2,683 2,684 Energy - - - Petrochemical and Chemical 9,217 9,218 Petrochemical and Chemical - - - Sundry 558,959 560,854 Sundry - - - Private sector 1,078,060 1,097,947 Private sector 25,365 11,904 1,804 Sugar and Alcohol 6,197 6,267 Sugar and Alcohol 117 62 - Agribusiness and Fertilizers 40,083 40,506 Agribusiness and Fertilizers 621 277 108 Food and Beverage 53,661 54,501 Food and Beverage 869 497 114 Banks and Other Financial Institutions 116,070 116,132 Banks and Other Financial Institutions 67 22 11 Capital Assets 19,836 20,404 Capital Assets 1,026 460 18 Pulp and Paper 19,682 19,814 Pulp and Paper 71 30 4 Electronic and IT 22,911 23,422 Electronic and IT 669 419 77 Packaging 6,279 6,377 Packaging 101 74 5 Energy and Sewage 82,270 83,257 Energy and Sewage 1,408 530 3 Education 9,756 9,938 Education 161 101 22 Pharmaceuticals and Cosmetics 25,525 25,946 Pharmaceuticals and Cosmetics 390 239 78 Real Estate Agents 76,468 77,656 Real Estate Agents 2,269 864 161 Entertainment and Tourism 22,725 23,369 Entertainment and Tourism 524 322 110 Wood and Furniture 11,839 12,147 Wood and Furniture 310 182 55 Construction Material 13,847 14,183 Construction Material 325 188 74 Steel and Metallurgy 24,780 25,247 Steel and Metallurgy 572 322 47 Media 2,053 2,072 Media 21 10 2 Mining 13,997 14,050 Mining 77 14 7 Infrastructure Work 23,347 23,768 Infrastructure Work 226 122 11 Oil and Gas 18,582 19,462 Oil and Gas 1,725 831 37 Petrochemical and Chemical 26,552 26,950 Petrochemical and Chemical 560 267 53 Health Care 16,739 17,096 Health Care 434 227 26 Insurance and Reinsurance and Pension Plans 1,296 1,296 Insurance and Reinsurance and Pension Plans - - - Telecommunications 19,247 20,040 Telecommunications 1,368 735 7 Clothing and Footwear 11,498 11,747 Clothing and Footwear 228 148 30 Trading 6,525 6,632 Trading 118 75 10 Transportation 51,905 52,739 Transportation 984 492 76 Domestic Appliances 4,826 4,895 Domestic Appliances 84 46 6 Vehicles and Autoparts 46,832 47,359 Vehicles and Autoparts 514 289 88 Third Sector 1,639 1,643 Third Sector 1 1 1 Publishing and Printing 7,286 7,463 Publishing and Printing 154 100 27 Commerce - Sundry 74,462 76,891 Commerce - Sundry 3,980 1,669 289 Industry - Sundry 8,398 8,653 Industry - Sundry 85 49 5 Sundry Services 142,963 147,280 Sundry Services 3,869 1,645 228 Sundry 47,984 48,745 Sundry 1,437 595 14 Individuals 1,008,269 1,045,752 Individuals 34,853 19,522 7,005 Total 2,657,188 2,716,455 Total 60,218 31,426 8,809 Exposure by remaining maturity

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 51 Institution Model considered for Market Risk Aj Títulos Públicos Fundo de Investimento Renda Fixa Referenciado DI Var and Stressed Var Angico FIDC Segmento Infraestrutura e Agronegócio de Responsabilidade Limitada Var and Stressed Var Banco Investcred Unibanco S.A. Var and Stressed Var Banco Itaú Chile Var and Stressed Var Banco Itaú Veículos S.A. Var and Stressed Var Banco ItauBank S.A. Var and Stressed Var Banco Itaucard S.A. Var and Stressed Var Dibens Leasing S.A. - Arrendamento Mercantil Var and Stressed Var Erythrina FIDC Segm Infra e Agro Responsabilidade Var and Stressed Var FIDC B2cycle NPL Var and Stressed Var FIDC Cloudw Akira I Var and Stressed Var FIDC Kiwify Var and Stressed Var FIDC Marobá Var and Stressed Var FIDC Mobilitas Var and Stressed Var FIDC Sumup Solo Var and Stressed Var Financeira Itaú CBD S.A. Crédito, Financiamento e Investimento Var and Stressed Var Fundo De Invest Dir Creditórios Não Padron NPL II Var and Stressed Var FUNDO DE INVESTIMENTO EM DIREITOS CREDITÓRIOS ECO INVEST BRASIL Var and Stressed Var Fundo de Investimento em Direitos Creditórios IA Var and Stressed Var Fundo de Investimento em Direitos Creditórios Soul Var and Stressed Var Fundo Fortaleza de Investimento Imobiliário Var and Stressed Var Fundo Kinea Ventures Var and Stressed Var IA II - Fundo de Investimento em Direitos Creditórios Responsabilidade Limitada Var and Stressed Var Ideal Corretora de Titulos e Valores Mobiliarios S.A. Var and Stressed Var Ideal Holding Financeira S.A. Var and Stressed Var Intrag Distribuidora de Títulos e Valores Mobiliários Ltda. Var and Stressed Var Iresolve Companhia Securitizadora de Créditos Financeiros S.A. Var and Stressed Var Itaú Administradora de Consórcios Ltda. Var and Stressed Var Itaú Administradora de Fondos de Inversión S.A Var and Stressed Var Itaú Bank & Trust Bahamas Ltd. Var and Stressed Var Itaú Bank & Trust Cayman Ltd. Var and Stressed Var Itaú Bank, Ltd. Var and Stressed Var Itaú BBA Trading S.A. Var and Stressed Var Itaú BBA USA Securities Inc. Var and Stressed Var Itaú Chile New York Branch. Var and Stressed Var Itaú Companhia Securitizadora de Créditos Financeiros Var and Stressed Var Itaú Corredores de Bolsa Limitada Var and Stressed Var Itaú Corretora de Valores S.A. Var and Stressed Var Itau Isento Marco 28 Fundo de Investimento em Cotas de FIIF em Infra RF - Resp Limitada Var and Stressed Var Itau Isento Marco 29 Fundo de Investimento em Cotas de FIIF em Infra RF - Resp Limitada Var and Stressed Var Itau Isento Setembro 28 Fundo de Investimento em Cotas de FIIF em Infra RF Resp Limitada Var and Stressed Var Itau Isento Setembro 29 FIC de Fundos Incentivados Var and Stressed Var Itaú Kinea Private Equity Multimercado Fundo de Investimento em Cotas de Fundos de Investimento Crédito Privado Var and Stressed Var Itaú Unibanco Holding S.A. Var and Stressed Var Itaú Unibanco Holding S.A., Grand Cayman Branch Var and Stressed Var Itaú Unibanco S.A. Var and Stressed Var Itaú Unibanco S.A., Nassau Branch Var and Stressed Var Itaú Unibanco Veículos Administradora de Consórcios Ltda. Var and Stressed Var Itauba FIP Infraestrutura Resp Limitada Invest BRL Var and Stressed Var ITB Holding Ltd. Var and Stressed Var Kinea Atacama FIF RF Resp L Var and Stressed Var Kinea CO-investimento Fundo de Investimento Imobiliario Var and Stressed Var Kinea Equity Infra I Warehouse Feeder MM Ficfi CP Var and Stressed Var Kinea FOF Imobiliário FIF Multimercado - Responsabilidade Limitada Var and Stressed Var Kinea I Private Equity FIP Multiestrategia Var and Stressed Var Kinea IMA- B5 Absoluto Fundo De Investimento Financeiro Renda Fixa LP Resp Limitada Var and Stressed Var

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 52 Kinea KP Fundo de Investimento Multimercado Crédito Privado VaR and Stressed VaR Licania Fund Limited VaR and Stressed VaR Luizacred S.A. Sociedade de Crédito, Financiamento e Investimento VaR and Stressed VaR Microinvest S.A. Soc. de Crédito a Microempreendedor VaR and Stressed VaR Oiti Fundo de Investimento Multimercado Crédito Privado Investimento no Exterior VaR and Stressed VaR Redecard Instituição de Pagamento S.A. VaR and Stressed VaR Redecard Sociedade de Crédito Direto S.A VaR and Stressed VaR RT Itaú DJ Títulos Públicos Fundo de Investimento Renda Fixa Referenciado DI VaR and Stressed VaR RT Scala Renda Fixa - Fundo de Investimento em Cotas de Fundos de Investimento VaR and Stressed VaR Singular Global Fundo de Investimento Financeiro VaR and Stressed VaR Tangerina Fundo de Investimento em Direitos Creditórios - Responsabilidade Limitada VaR and Stressed VaR Tarumã 2 FIF Fundo Incentivado em Investimento em Deb de Infra RF Cred Priv Resp Limitada VaR and Stressed VaR Tarumã Fundo Incentivado de Investimento em Debêntures de Infraestrutura Renda Fixa Crédito Privado VaR and Stressed VaR Théros Fundo de Investimento nas Cadeias Produtivas VaR and Stressed VaR Vitex FIF Fundo Incentivado em Investimento em Debêntures de Infra RF Cred Priv Resp Limitada VaR and Stressed VaR Itaú Unibanco, for regulatory purposes, uses the historical simulation methodology to calculate the VaR and Stressed VaR. This methodology uses the returns observed in the past to calculate the gains and losses of a portfolio over time, with a 99% confidence interval and a holding period of at least 10 days. On June 30, 2026, VaR represented 57% of the capital requirement, while the stressed VaR represented 43%. The same methodology is used for management purposes, that is, there are no differences between the managerial and regulatory models. In relation to the VaR model, the historical returns are daily updated. Itaú Unibanco uses in its VaR model both the unweighted approach, in which historical data have the same weight, and the weighted by the volatility of returns. For the calculation of volatilities, the Exponentially Weighted Moving Average method is used. The Historical VaR methodology with 10-day maintenance periods assumes that the expected distribution for possible losses and gains for the portfolio can be estimated from the historical behavior of the returns of the market risk factors to which this portfolio is exposed. The returns observed in the past are applied to current operations, generating a distribution of probability of losses and simulated gains that are used to estimate the Historical VaR, according to the 99% confidence level and using a historical period of 1,000 days. Losses and gains from linear operations are calculated by multiplying mark-to-market by returns, while non-linear operations are recalculated using historical returns. The returns used in simulating the movements of risk factors are relative. Regarding the Stressed VaR model, the calculation is performed for a time horizon of 10 working days, considering the 99% confidence level and simple returns in the historical period of one year. The historical stress period is periodically calculated for the period since 2004 and can be revised whenever deemed necessary. This can occur when the composition of Itaú Unibanco's portfolios changes significantly, when changes are observed in the results of the simulation of historical returns or when a new market crisis occurs. Losses and gains from linear operations are calculated by multiplying mark to market by returns, while non-linear operations are recalculated using historical returns. In addition to the use of VaR, Itaú Unibanco carries out daily risk analysis in extreme scenarios through a diversified framework of stress tests, in order to capture potential significant losses in extreme market situations. The scenarios are based on historical, prospective crises and predetermined shocks in risk factors. One factor that has a great influence on the results of the tests, for example, is the correlation between the assets and the respective risk factors, and this effect is simulated in several ways in the various scenarios tested. In order to identify its greatest risks and assist in the decision-making of treasury and senior management, the results of stress tests are assessed by risk factors, as well as on a consolidated basis. The effectiveness of the VaR model is proven by backtesting techniques, by comparing hypothetical and actual daily losses and gains, with the estimated daily VaR, according to BACEN Circular 3,646. The number of exceptions to the established VaR limits must be compatible, within an acceptable statistical margin, with three

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 56 The sensibility analysis introduced here are just a static evaluation of the portfolio interest rate exposure, and, therefore, don´t consider the dynamic management of the treasury desk and risk control areas, which hold the responsibility for measures to mitigate risk under an adverse situation, minimizing significant losses. Moreover, it is highlighted, though, the results presented do not translate into accountable or economic results for certain, because this analysis has, only, an interest rate risk disclosure purpose and to demonstrate the principle protection actions, considering the instruments fair value, apart from any accounting practices adopted by Itaú Unibanco. The institution uses an internal model to measure ∆EVE and ∆NII. ∆EVE results do not represent immediate impact in the stockholders’ equity. Meanwhile, ∆NII results indicate potential volatility in the projected interest rates results. In compliance with the circular 3,876, the following demonstrates qualitative and quantitative details of risk management for IRRBB in Itaú Unibanco. Framework and Treatment Interest rate risk in the banking book refers to the potential risk of impact on capital sufficiency and/or on the results of financial intermediation due to adverse movements in interest rates, taking into account the principal flows of instruments held in the banking book. The main point of assets and liabilities management is to maximize the risk-return ratio of positions held in the banking book, taking into account the economic value of these assets/liabilities and the impact on actual and future bank’s results. The interest rate risk managing on transactions held in the banking book occurs within the governance and hierarchy of decision-making bodies and under a limits structure and alerts approved specifically for these purpose, which is sensitive due to different levels and classes of market risk. The management structure of IRRBB has it owns risk policies and controls intended to ensure adherence to the bank’s risk appetite. The IRRBB framework has granular management limits for several other risk metrics and consolidated limits for ∆EVE and ∆NII results, besides the limits associated with stress tests. The asset and liability management unit is responsible for managing timing mismatches between asset and liability flows, and minimizes interest rate risk by through strategies as economic hedge and accounting hedge. All the models associated with IRRBB have a robust independent validation process and are approved by a CTAM (Technical Model Assessment Commission). In addition, all the models and processes are assessed by internal audit. The interest rate risk framework in the banking book uses management measurements that are calculated daily for limit control. The ∆EVE and ∆NII metrics are calculated according to the risk appetite limits and the other risk metrics in terms of management risk limits. In the process of managing interest rate risk of the banking book, transactions subject to automatic options are calculated according to internal market models which split the products, as far as possible, into linear and non- linear payoffs. The linear payoffs are treated similarly to any other instruments without options, and for non-linear payoffs an additional value is computed and added on the ∆EVE and ∆NII metrics. In general terms, transactions subject to behavioral options are classified as deposits with no contractual maturity date defined or products subject to early repayment. Non-maturity deposits are classified according to their nature and stability to guarantee compliance with regulatory limits. A survival analysis model treats the products subject to pre-payment, using the historical dataset to calibrate its parameters. The instruments flows with homogeneous

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 61 Climate Risks associated with the conglomerate’s activities. Second-line areas, such as Social, Environmental and Climate Risk and Internal Controls, provide oversight, methodological support and ensure the appropriate governance of business and credit activities. In the third line, Internal Audit operates independently, performing assessments of risk management, controls and governance. The institution has specific procedures in place for the management of Social, Environmental and Climate risks in its own operations — including assets, branch infrastructure, technology and suppliers — as well as within traditional risk categories such as credit, investments and key subsidiaries. These procedures are designed in accordance with the principles of relevance and proportionality and range from the verification of information in applicable public databases for clients and suppliers to in-depth individual analyses for selected clients, depending on the segment or type of product. The governance structure also includes the Social, Environmental and Climate Risk Committee, whose primary responsibility is to assess and deliberate on institutional and strategic matters, as well as on products, operations and services that involve Social, Environmental and Climate Risks. Given the relevance of climate risk, ITAÚ UNIBANCO HOLDING CONSOLIDADO supports the Task Force on Climate-related Financial Disclosures (TCFD) and is committed to maintaining a process of continuous improvement aligned with its recommendations. In addition, the institution measures the sensitivity of its loan portfolio to climate risks through the application of the Climate Risk Sensitivity Scale, which categorizes clients and sectors by considering both physical risks — arising from changes in climate patterns, such as increased rainfall, rising temperatures and extreme weather events — and transition risks, resulting from economic changes driven by climate-related actions, including carbon pricing, climate regulation, market risks and reputational risks. Operational and Compliance Risk Compliance and operational risks are defined as the possibility of losses resulting from external events or failures in internal processes, people, or systems, or from non-compliance with legal and regulatory requirements. The methodology supporting the management of these risks adheres to market best practices, trends, and applicable regulations, with emphasis on the principles of Basel, COSO (Committee of Sponsoring Organizations of the Treadway Commission), COBIT (Control Objectives for Information and Related Technologies), and IIA (The Institute of Internal Auditors), as well as the intensive use of artificial intelligence to challenge the status quo. Model Risk Model risk is the fianancial risk, regulatory and reputational impact arising from errors in the production of models, their use, or associated with the data required for their application. The use of models has become increasingly prevalent within the institution, supporting strategic decisions in various contexts such as credit approval, transaction pricing, volatility curve estimation, capital calculation, among others. Due to the growing use of models—driven by the application of new technologies and the expanded use of data— Itaú Unibanco continues to enhance its governance related to the development, implementation, use, and monitoring of these models by defining guidelines, policies, and procedures aimed at ensuring quality and mitigating risks associated with each new methodology. The work performed by the areas responsible for models is assessed by the Operational Risk and Internal Audit teams to ensure adherence to these policies. Opportunities for improvement identified throughout these

Risk and Capital Management - Pillar 3 __________________________________________________________________________________________ __________________________________________________________________________________________ Itaú Unibanco 64 Cyber Risk Cyber risks refer to events that may cause financial losses, operational disruptions, data extraction, or damage to information stored in our systems. These risks may arise from intrusions by malicious individuals, infiltration of malware (such as computer viruses), intentional or accidental contamination of our networks and systems by third parties with whom we exchange information, exploitation of vulnerabilities, unauthorized access to confidential customer data and/or proprietary information by individuals inside or outside the Organization, as well as cyberattacks that compromise the availability of our services and the integrity of our information. Itaú Unibanco is committed to protecting corporate information and ensuring the privacy of customers and the general public in all operations. To achieve this, we adopt strict control processes focused on detecting, preventing, continuously monitoring, and responding immediately to threats and intrusion attempts into our infrastructure. These actions ensure effective risk management, support digital transformation, and are aligned with key regulators, external audits, market best practices, and certifications. As part of this strategy, we have adopted the concept of expanded perimeter protection, which considers that information must be protected wherever it resides: within the bank’s infrastructure, in a cloud service provided by a third party, or in an international unit. This approach covers the entire information lifecycle — from collection, through processing, transmission, storage, analysis, and ultimately, destruction. The area responsible for this strategy is the Cyber Security Department, created to address the challenge of protecting the bank in an increasingly digital, complex, and constantly evolving environment. The Corporate Information Security and Cyber Security Policy is available at www.itau.com.br/relacoes-com- investidores, under the sections “Itaú Unibanco” > “Corporate Governance” > “Policies” > “Corporate Information Security and Cyber Security Policy”. Crisis Management and Operational Resilience Itaú Unibanco's Operational Resilience Program’s purpose is to protect its employees, ensure the continuity of the critical functions of its business lines and sustain both the stability of the markets in which it operates and the confidence of its customers and strategic partners in its provision of services and products.To this end, it has policies that establish procedures, roles and responsibilities to be followed by the areas of Itaú Unibanco. The Program establishes the Business Continuity Plan (BCP), which consists of modular procedures that are available for use in the event of incidents.In order for the recovery to take place quickly and safely, PCN has defined corporate and customized actions for its business lines. In order for the BCP to reflect the priorities for resuming the business environment that supports the delivery of products and services, BIA (Business Impact Analysis) is applied. BIA identifies and assesses the impact on the business of process interruptions caused by failures due to human, natural, climatic, environmental, social and/or technological risks. Considering the dependence that some processes have on third-party services, the Operational Resilience Program conducts an assessment of the risk of unavailability of services provided with a view to resilience to threats of interruption. To assess the efficiency and identify points for improvement in contingency actions, contingency plan exercises are carried out throughout the year. The frequency of the exercises is established by the plan manager and can be: annual, biannual or shorter (bimonthly, quarterly, monthly, etc.), taking into account the criticality of the process or the complexity of the contingency.