{"id":27973,"date":"2021-02-01T22:43:00","date_gmt":"2021-02-01T22:43:00","guid":{"rendered":"http:\/\/patrocinados.estadao.com.br\/medialab\/agenciacomunicacao\/prnewswire\/prnewseconomia\/pr-newswire-economia-e-negocios-itau-unibanco-holding-s-a-comunicado-ao-mercado-2\/"},"modified":"2021-02-01T22:43:00","modified_gmt":"2021-02-01T22:43:00","slug":"pr-newswire-economia-e-negocios-itau-unibanco-holding-s-a-comunicado-ao-mercado-2","status":"publish","type":"post","link":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/prnewswire\/prnewseconomia\/pr-newswire-economia-e-negocios-itau-unibanco-holding-s-a-comunicado-ao-mercado-2\/","title":{"rendered":"PR NEWSWIRE – ECONOMIA E NEG\u00d3CIOS :: Ita\u00fa Unibanco Holding S.A. Comunicado ao Mercado"},"content":{"rendered":"
\n

Ita\u00fa Unibanco Holding S.A. Comunicado ao Mercado<\/h1>\n

Divulga\u00e7\u00e3o dos resultados do quarto trimestre e do per\u00edodo de janeiro a dezembro de 2020, de acordo com o padr\u00e3o cont\u00e1bil internacional – IFRS<\/h2>\n

PR Newswire<\/p>\n

S\u00c3O PAULO, 1 de fevereiro de 2021<\/p>\n<\/div>\n

\nS\u00c3O PAULO, 1 de fevereiro de 2021 \/PRNewswire\/ — Apresentamos abaixo as diferen\u00e7as entre nossas demonstra\u00e7\u00f5es cont\u00e1beis em BRGAAP e no padr\u00e3o cont\u00e1bil internacional ? IFRS.<\/p>\n

A partir de 1\u00ba de janeiro de 2018 passou a vigorar a IFRS 9, norma cont\u00e1bil que substitui a IAS 39 no tratamento de Instrumentos Financeiros. A nova norma est\u00e1 estruturada para abranger os pilares de classifica\u00e7\u00e3o, mensura\u00e7\u00e3o de ativos financeiros e redu\u00e7\u00e3o ao valor recuper\u00e1vel e foi aplicada de forma retrospectiva pelo Ita\u00fa Unibanco Holding.<\/p>\n

As demonstra\u00e7\u00f5es cont\u00e1beis consolidadas completas em IFRS, referente ao per\u00edodo de janeiro a dezembro de 2020, est\u00e3o dispon\u00edveis em nossa p\u00e1gina na internet: www.itau.com.br\/relacoes-com-investidores<\/b><\/a>.<\/p>\n

Comparativo BRGAAP1<\/sup> e IFRS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/b><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

R$ milh\u00f5es<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Balan\u00e7o Patrimonial<\/b><\/span><\/p>\n<\/td>\n

\n

BRGAAP<\/b><\/span><\/p>\n<\/td>\n

\n

Ajustes e Reclassifica\u00e7\u00f5es 2<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

IFRS<\/b><\/span><\/p>\n<\/td>\n

\n

BRGAAP<\/b><\/span><\/p>\n<\/td>\n

\n

Ajustes e Reclassifica\u00e7\u00f5es 2<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

IFRS<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

31-Dec-20<\/b><\/span><\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

31-Dec-19<\/b><\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Ativos Totais<\/b><\/span><\/p>\n<\/td>\n

\n

2,112,586<\/b><\/span><\/p>\n<\/td>\n

\n

(93,334)<\/b><\/span><\/p>\n<\/td>\n

\n

2,019,252<\/b><\/span><\/p>\n<\/td>\n

\n

1,738,713<\/b><\/span><\/p>\n<\/td>\n

\n

(101,232)<\/b><\/span><\/p>\n<\/td>\n

\n

1,637,481<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Disponibilidades, Compuls\u00f3rios e Ativos Financeiros ao Custo Amortizado 3 4 6<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

1,381,449<\/span><\/p>\n<\/td>\n

\n

(12,375)<\/span><\/p>\n<\/td>\n

\n

1,369,074<\/span><\/p>\n<\/td>\n

\n

1,164,753<\/span><\/p>\n<\/td>\n

\n

3,535<\/span><\/p>\n<\/td>\n

\n

1,168,288<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(-) Perda Esperada ao Custo Amortizado\u00a05<\/b><\/sup><\/span><\/p>\n<\/td>\n

\n

(51,404)<\/span><\/p>\n<\/td>\n

\n

4,353<\/span><\/p>\n<\/td>\n

\n

(47,051)<\/span><\/p>\n<\/td>\n

\n

(38,888)<\/span><\/p>\n<\/td>\n

\n

2,859<\/span><\/p>\n<\/td>\n

\n

(36,029)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Ativos Financeiros ao Valor Justo por meio de Outros Resultados Abrangentes 4<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

209,636<\/span><\/p>\n<\/td>\n

\n

(99,601)<\/span><\/p>\n<\/td>\n

\n

110,035<\/span><\/p>\n<\/td>\n

\n

166,676<\/span><\/p>\n<\/td>\n

\n

(89,930)<\/span><\/p>\n<\/td>\n

\n

76,746<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(-) Perda Esperada\u00a0 ao Valor Justo por meio de Outros Resultados Abrangentes 5<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

(4,149)<\/span><\/p>\n<\/td>\n

\n

4,056<\/span><\/p>\n<\/td>\n

\n

(93)<\/span><\/p>\n<\/td>\n

\n

(3,162)<\/span><\/p>\n<\/td>\n

\n

3,076<\/span><\/p>\n<\/td>\n

\n

(86)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Ativos Financeiros ao Valor Justo por Meio do Resultado 4<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

457,739<\/span><\/p>\n<\/td>\n

\n

7,842<\/span><\/p>\n<\/td>\n

\n

465,581<\/span><\/p>\n<\/td>\n

\n

345,677<\/span><\/p>\n<\/td>\n

\n

(22,748)<\/span><\/p>\n<\/td>\n

\n

322,929<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Ativos Fiscais 7<\/b><\/sup><\/span><\/p>\n<\/td>\n

\n

73,792<\/span><\/p>\n<\/td>\n

\n

(7,148)<\/span><\/p>\n<\/td>\n

\n

66,644<\/span><\/p>\n<\/td>\n

\n

56,835<\/span><\/p>\n<\/td>\n

\n

(7,875)<\/span><\/p>\n<\/td>\n

\n

48,960<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Investimentos em Associadas e Entidades Controladas em Conjunto, \u00c1gio, Imobilizado, Ativos Intang\u00edveis, Bens Destinados a Venda e Outros Ativos<\/span><\/p>\n<\/td>\n

\n

45,521<\/span><\/p>\n<\/td>\n

\n

9,541<\/span><\/p>\n<\/td>\n

\n

55,062<\/span><\/p>\n<\/td>\n

\n

46,822<\/span><\/p>\n<\/td>\n

\n

9,851<\/span><\/p>\n<\/td>\n

\n

56,673<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

Passivos Totais<\/b><\/span><\/p>\n<\/td>\n

\n

1,964,880<\/b><\/span><\/p>\n<\/td>\n

\n

(100,153)<\/b><\/span><\/p>\n<\/td>\n

\n

1,864,727<\/b><\/span><\/p>\n<\/td>\n

\n

1,595,865<\/b><\/span><\/p>\n<\/td>\n

\n

(107,849)<\/b><\/span><\/p>\n<\/td>\n

\n

1,488,016<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Passivos Financeiros ao Custo Amortizado 3 6<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

1,595,816<\/span><\/p>\n<\/td>\n

\n

(100,175)<\/span><\/p>\n<\/td>\n

\n

1,495,641<\/span><\/p>\n<\/td>\n

\n

1,265,471<\/span><\/p>\n<\/td>\n

\n

(105,641)<\/span><\/p>\n<\/td>\n

\n

1,159,830<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Passivos Financeiros\u00a0 ao Valor Justo por Meio do Resultado 4<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

79,742<\/span><\/p>\n<\/td>\n

\n

(89)<\/span><\/p>\n<\/td>\n

\n

79,653<\/span><\/p>\n<\/td>\n

\n

48,008<\/span><\/p>\n<\/td>\n

\n

21<\/span><\/p>\n<\/td>\n

\n

48,029<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Perda Esperada (Compromissos de Empr\u00e9stimos e Garantias Financeiras) 5<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

840<\/span><\/p>\n<\/td>\n

\n

3,552<\/span><\/p>\n<\/td>\n

\n

4,392<\/span><\/p>\n<\/td>\n

\n

959<\/span><\/p>\n<\/td>\n

\n

3,181<\/span><\/p>\n<\/td>\n

\n

4,140<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Provis\u00e3o de Seguros e Previd\u00eancia Privada<\/span><\/p>\n<\/td>\n

\n

220,004<\/span><\/p>\n<\/td>\n

\n

996<\/span><\/p>\n<\/td>\n

\n

221,000<\/span><\/p>\n<\/td>\n

\n

217,216<\/span><\/p>\n<\/td>\n

\n

1,118<\/span><\/p>\n<\/td>\n

\n

218,334<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Provis\u00f5es<\/span><\/p>\n<\/td>\n

\n

19,819<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

19,819<\/span><\/p>\n<\/td>\n

\n

21,454<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

21,454<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Obriga\u00e7\u00f5es Fiscais 7<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

9,633<\/span><\/p>\n<\/td>\n

\n

(3,922)<\/span><\/p>\n<\/td>\n

\n

5,711<\/span><\/p>\n<\/td>\n

\n

13,870<\/span><\/p>\n<\/td>\n

\n

(5,979)<\/span><\/p>\n<\/td>\n

\n

7,891<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Outros Passivos<\/span><\/p>\n<\/td>\n

\n

39,025<\/span><\/p>\n<\/td>\n

\n

(514)<\/span><\/p>\n<\/td>\n

\n

38,511<\/span><\/p>\n<\/td>\n

\n

28,887<\/span><\/p>\n<\/td>\n

\n

(549)<\/span><\/p>\n<\/td>\n

\n

28,338<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Total do Patrim\u00f4nio L\u00edquido<\/b><\/span><\/p>\n<\/td>\n

\n

147,706<\/b><\/span><\/p>\n<\/td>\n

\n

6,819<\/b><\/span><\/p>\n<\/td>\n

\n

154,525<\/b><\/span><\/p>\n<\/td>\n

\n

142,848<\/b><\/span><\/p>\n<\/td>\n

\n

6,617<\/b><\/span><\/p>\n<\/td>\n

\n

149,465<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Participa\u00e7\u00e3o dos Acionistas n\u00e3o Controladores<\/span><\/p>\n<\/td>\n

\n

11,113<\/span><\/p>\n<\/td>\n

\n

419<\/span><\/p>\n<\/td>\n

\n

11,532<\/span><\/p>\n<\/td>\n

\n

10,861<\/span><\/p>\n<\/td>\n

\n

1,679<\/span><\/p>\n<\/td>\n

\n

12,540<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Total do Patrim\u00f4nio L\u00edquido dos Acionistas Controladores 8<\/sup><\/b><\/span><\/p>\n<\/td>\n

\n

136,593<\/span><\/p>\n<\/td>\n

\n

6,400<\/span><\/p>\n<\/td>\n

\n

142,993<\/span><\/p>\n<\/td>\n

\n

131,987<\/span><\/p>\n<\/td>\n

\n

4,938<\/span><\/p>\n<\/td>\n

\n

136,925<\/span><\/p>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n

\n\n\n\n\n\n\n\n\n\n
\n

\u00a0<\/p>\n

1<\/sup><\/b>\u00a0O BRGAAP representa as pr\u00e1ticas cont\u00e1beis vigentes no Brasil para as institui\u00e7\u00f5es financeiras, conforme regulamenta\u00e7\u00e3o do BACEN;<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/sup><\/b> Decorrentes de reclassifica\u00e7\u00f5es de ativos e passivos e demais efeitos da ado\u00e7\u00e3o das normas do IFRS;<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/sup><\/b> Decorrente da elimina\u00e7\u00e3o de opera\u00e7\u00f5es entre a controladora e os fundos exclusivos (principalmente fundos PGBL e VGBL), que s\u00e3o consolidados com base nas normas do IFRS;<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

4<\/sup><\/b> Referem-se \u00e0s reclassifica\u00e7\u00f5es de ativos financeiros entre categorias de mensura\u00e7\u00e3o ao valor justo e ao custo amortizado;<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

5<\/sup><\/b> Aplica\u00e7\u00e3o do crit\u00e9rio de c\u00e1lculo da Perda Esperada conforme modelo definido no IFRS;<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

6<\/sup><\/b> Diferen\u00e7a na contabiliza\u00e7\u00e3o, principalmente da carteira de c\u00e2mbio, que passou a ser apresentada como efeito l\u00edquido entre Ativos e Passivos;<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

7<\/sup><\/b> Diferen\u00e7a na contabiliza\u00e7\u00e3o, principalmente dos impostos diferidos, que passaram a ser contabilizados pelo efeito l\u00edquido entre Ativos e Passivos em cada uma das empresas consolidadas;<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

8<\/sup><\/b> Concilia\u00e7\u00e3o do Patrim\u00f4nio L\u00edquido dos Acionistas Controladores demonstrada na pr\u00f3xima tabela.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n

\u00a0Seguem abaixo os quadros com a concilia\u00e7\u00e3o do Resultado e do Patrim\u00f4nio L\u00edquido, com a descri\u00e7\u00e3o conceitual dos principais ajustes.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n<\/td>\n\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 R$ milh\u00f5es <\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Concilia\u00e7\u00e3o<\/b><\/span><\/p>\n<\/td>\n

\n

Patrim\u00f4nio L\u00edquido *<\/b><\/span><\/p>\n<\/td>\n

\n

Resultado L\u00edquido *<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

31\/dez\/2020<\/b><\/span><\/p>\n<\/td>\n

\n

4\u00baT\/20<\/b><\/span><\/p>\n<\/td>\n

\n

3\u00baT\/20<\/b><\/span><\/p>\n<\/td>\n

\n

4\u00baT\/19<\/b><\/span><\/p>\n<\/td>\n

\n

\u00a0jan-dez\/20 <\/b><\/span><\/p>\n<\/td>\n

\n

\u00a0jan-dez\/19 <\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0BRGAAP – valores atribu\u00edveis aos acionistas controladores <\/b><\/span><\/p>\n<\/td>\n

\n

136,593<\/b><\/span><\/p>\n<\/td>\n

\n

7,592<\/b><\/span><\/p>\n<\/td>\n

\n

4,492<\/b><\/span><\/p>\n<\/td>\n

\n

7,482<\/b><\/span><\/p>\n<\/td>\n

\n

18,909<\/b><\/span><\/p>\n<\/td>\n

\n

26,583<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/b>\u00a0Perda Esperada – Opera\u00e7\u00e3o de Cr\u00e9dito e Arrendamento Mercantil e Demais Ativos Financeiros<\/span><\/p>\n<\/td>\n

\n

2,466<\/span><\/p>\n<\/td>\n

\n

612<\/span><\/p>\n<\/td>\n

\n

25<\/span><\/p>\n<\/td>\n

\n

1,569<\/span><\/p>\n<\/td>\n

\n

750<\/span><\/p>\n<\/td>\n

\n

1,178<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/b> Ajuste ao Valor Justo de Ativos Financeiros<\/span><\/p>\n<\/td>\n

\n

(1,064)<\/span><\/p>\n<\/td>\n

\n

669<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n

\n

(250)<\/span><\/p>\n<\/td>\n

\n

278<\/span><\/p>\n<\/td>\n

\n

(239)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(c)<\/b> Aquisi\u00e7\u00e3o de Participa\u00e7\u00e3o na Porto Seguro Ita\u00fa Unibanco Participa\u00e7\u00f5es S.A.<\/span><\/p>\n<\/td>\n

\n

435<\/span><\/p>\n<\/td>\n

\n

(1)<\/span><\/p>\n<\/td>\n

\n

(1)<\/span><\/p>\n<\/td>\n

\n

(1)<\/span><\/p>\n<\/td>\n

\n

(4)<\/span><\/p>\n<\/td>\n

\n

(4)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/b> Crit\u00e9rio de Baixa de Ativos Financeiros<\/span><\/p>\n<\/td>\n

\n

1,935<\/span><\/p>\n<\/td>\n

\n

13<\/span><\/p>\n<\/td>\n

\n

(49)<\/span><\/p>\n<\/td>\n

\n

(36)<\/span><\/p>\n<\/td>\n

\n

8<\/span><\/p>\n<\/td>\n

\n

(289)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/b> Opera\u00e7\u00f5es de Arrendamento Mercantil Financeiro<\/span><\/p>\n<\/td>\n

\n

87<\/span><\/p>\n<\/td>\n

\n

(12)<\/span><\/p>\n<\/td>\n

\n

(25)<\/span><\/p>\n<\/td>\n

\n

(61)<\/span><\/p>\n<\/td>\n

\n

(106)<\/span><\/p>\n<\/td>\n

\n

(172)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(f) <\/b>Outros ajustes<\/span><\/p>\n<\/td>\n

\n

2,541<\/span><\/p>\n<\/td>\n

\n

109<\/span><\/p>\n<\/td>\n

\n

298<\/span><\/p>\n<\/td>\n

\n

(29)<\/span><\/p>\n<\/td>\n

\n

(939)<\/span><\/p>\n<\/td>\n

\n

56<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

IFRS – valores atribu\u00edveis aos acionistas controladores<\/b><\/span><\/p>\n<\/td>\n

\n

142,993<\/b><\/span><\/p>\n<\/td>\n

\n

8,982<\/b><\/span><\/p>\n<\/td>\n

\n

4,732<\/b><\/span><\/p>\n<\/td>\n

\n

8,674<\/b><\/span><\/p>\n<\/td>\n

\n

18,896<\/b><\/span><\/p>\n<\/td>\n

\n

27,113<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

IFRS – participa\u00e7\u00e3o dos acionistas n\u00e3o controladores<\/span><\/p>\n<\/td>\n

\n

11,532<\/span><\/p>\n<\/td>\n

\n

(792)<\/span><\/p>\n<\/td>\n

\n

367<\/span><\/p>\n<\/td>\n

\n

41<\/span><\/p>\n<\/td>\n

\n

(3,832)<\/span><\/p>\n<\/td>\n

\n

700<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

IFRS – valores atribu\u00edveis aos acionistas controladores e n\u00e3o controladores<\/b><\/span><\/p>\n<\/td>\n

\n

154,525<\/b><\/span><\/p>\n<\/td>\n

\n

8,190<\/b><\/span><\/p>\n<\/td>\n

\n

5,099<\/b><\/span><\/p>\n<\/td>\n

\n

8,715<\/b><\/span><\/p>\n<\/td>\n

\n

15,064<\/b><\/span><\/p>\n<\/td>\n

\n

27,813<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

* Eventos l\u00edquidos dos efeitos tribut\u00e1rios<\/span><\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n

\u00a0\u00a0<\/p>\n

\n\n\n
\n

Diferen\u00e7as entre as Demonstra\u00e7\u00f5es Cont\u00e1beis em IFRS e BRGAAP<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n

\n\n\n\n\n\n\n\n\n
<\/td>\n\n

(a)<\/b>\u00a0Na ado\u00e7\u00e3o do IFRS 9 houve altera\u00e7\u00e3o no modelo de c\u00e1lculo de perda incorrida (IAS 39) para perda esperada, considerando informa\u00e7\u00f5es prospectivas. No BRGAAP, \u00e9 utilizado o conceito de Perda Esperada de acordo com a Resolu\u00e7\u00e3o BACEN n\u00ba 2.682\/99.9<\/sup><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

(b) <\/b>No IFRS, as a\u00e7\u00f5es e cotas classificadas como investimento permanente foram mensuradas a valor justo e seus ganhos e perdas registradas diretamente no Resultado. Adicionalmente, houve altera\u00e7\u00e3o no modelo de classifica\u00e7\u00e3o e mensura\u00e7\u00e3o de ativos financeiros devido \u00e0s novas categorias introduzidas pelo IFRS 9.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

(c) <\/b>No IFRS, foi reconhecido o efeito da contabiliza\u00e7\u00e3o a valor justo da aquisi\u00e7\u00e3o de participa\u00e7\u00e3o na Porto Seguro Ita\u00fa Unibanco Participa\u00e7\u00f5es S.A.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

(d) <\/b>Crit\u00e9rio para baixa de ativos financeiros no IFRS considera a expectativa de recupera\u00e7\u00e3o.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

(e) <\/b>No IFRS (IAS 17) as opera\u00e7\u00f5es de arrendamento mercantil financeiro s\u00e3o registradas no ativo imobilizado em contrapartida a Outros Passivos Financeiros. No BRGAAP, a partir de 30 de Setembro de 2015, as contrapresta\u00e7\u00f5es dessas opera\u00e7\u00f5es passaram a ser registradas no resultado de acordo com a Resolu\u00e7\u00e3o CMN n\u00ba 3.617\/08.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

(f)<\/b> A composi\u00e7\u00e3o dos Outros Ajustes se d\u00e1, principalmente pela redu\u00e7\u00e3o ao valor recuper\u00e1vel de \u00e1gios e ativos intang\u00edveis do Ita\u00fa Corpbanca no 2T20 e revers\u00e3o das Amortiza\u00e7\u00f5es dos \u00c1gios do BRGAAP.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

9<\/sup><\/b>\u00a0Maiores detalhes nas Demonstra\u00e7\u00f5es Cont\u00e1beis Completas de Janeiro a Dezembro de 2020.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n

Para fins de comparabilidade, apresentamos no quadro abaixo o Resultado e o Resultado Recorrente para o IFRS e BRGAAP.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n<\/td>\n\n

\u00a0R$ milh\u00f5es<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Resultado Recorrente<\/b><\/span><\/p>\n<\/td>\n

\n

4\u00baT\/20<\/b><\/span><\/p>\n<\/td>\n

\n

4\u00baT\/19<\/b><\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n\n

BRGAAP<\/b><\/span><\/p>\n<\/td>\n

\n

IFRS<\/b><\/span><\/p>\n<\/td>\n

\n

Varia\u00e7\u00e3o<\/b><\/span><\/p>\n<\/td>\n

\n

BRGAAP<\/b><\/span><\/p>\n<\/td>\n

\n

IFRS<\/b><\/span><\/p>\n<\/td>\n

\n

Varia\u00e7\u00e3o<\/b><\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Resultado – atribu\u00edvel aos acionistas controladores<\/b><\/span><\/p>\n<\/td>\n

\n

7,592<\/b><\/span><\/p>\n<\/td>\n

\n

8,982<\/b><\/span><\/p>\n<\/td>\n

\n

1,390<\/b><\/span><\/p>\n<\/td>\n

\n

7,482<\/b><\/span><\/p>\n<\/td>\n

\n

8,674<\/b><\/span><\/p>\n<\/td>\n

\n

1,192<\/b><\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Exclus\u00e3o dos eventos n\u00e3o recorrentes <\/b><\/span><\/p>\n<\/td>\n

\n

2,204<\/b><\/span><\/p>\n<\/td>\n

\n

2,592<\/b><\/span><\/p>\n<\/td>\n

\n

389<\/b><\/span><\/p>\n<\/td>\n

\n

186<\/b><\/span><\/p>\n<\/td>\n

\n

2,240<\/b><\/span><\/p>\n<\/td>\n

\n

2,054<\/b><\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Ganho aliena\u00e7\u00e3o parcial de participa\u00e7\u00e3o na XP Inc.<\/span><\/p>\n<\/td>\n

\n

3,193<\/span><\/p>\n<\/td>\n

\n

3,263<\/span><\/p>\n<\/td>\n

\n

70<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Provis\u00e3o para Readequa\u00e7\u00e3o de Estruturas<\/span><\/p>\n<\/td>\n

\n

(220)<\/span><\/p>\n<\/td>\n

\n

(220)<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Marca\u00e7\u00e3o a mercado de t\u00edtulos em garantia<\/span><\/p>\n<\/td>\n

\n

(379)<\/span><\/p>\n<\/td>\n

\n

(379)<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Amortiza\u00e7\u00e3o de \u00c1gio<\/span><\/p>\n<\/td>\n

\n

(179)<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

179<\/span><\/p>\n<\/td>\n

\n

(155)<\/span><\/p>\n<\/td>\n

\n

6<\/span><\/p>\n<\/td>\n

\n

161<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Teste de Adequa\u00e7\u00e3o do Passivo – TAP<\/span><\/p>\n<\/td>\n

\n

10<\/span><\/p>\n<\/td>\n

\n

150<\/span><\/p>\n<\/td>\n

\n

140<\/span><\/p>\n<\/td>\n

\n

9<\/span><\/p>\n<\/td>\n

\n

66<\/span><\/p>\n<\/td>\n

\n

57<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Ganho em fun\u00e7\u00e3o da emiss\u00e3o prim\u00e1ria de a\u00e7\u00f5es da XP Inc.<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

1,974<\/span><\/p>\n<\/td>\n

\n

1,974<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Redu\u00e7\u00e3o ao valor Recuper\u00e1vel de ativos, principalmente de tecnologia<\/span><\/p>\n<\/td>\n

\n

(92)<\/span><\/p>\n<\/td>\n

\n

(92)<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

(37)<\/span><\/p>\n<\/td>\n

\n

(37)<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Reavalia\u00e7\u00e3o do estoque de cr\u00e9ditos tribut\u00e1rios – Majora\u00e7\u00e3o da al\u00edquota da CS<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

2,303<\/span><\/p>\n<\/td>\n

\n

2,024<\/span><\/p>\n<\/td>\n

\n

(279)<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Provis\u00f5es c\u00edveis, fiscais e trabalhistas<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

(1,307)<\/span><\/p>\n<\/td>\n

\n

(1,307)<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Constitui\u00e7\u00e3o de provis\u00e3o para cr\u00e9ditos de liquida\u00e7\u00e3o duvidosa<\/a><\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

(2,453)<\/span><\/p>\n<\/td>\n

\n

(338)<\/span><\/p>\n<\/td>\n

\n

2,115<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Outros <\/span><\/p>\n<\/td>\n

\n

(128)<\/span><\/p>\n<\/td>\n

\n

(128)<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

(148)<\/span><\/p>\n<\/td>\n

\n

(148)<\/span><\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Resultado Recorrente – atribu\u00edvel aos acionistas controladores<\/b><\/span><\/p>\n<\/td>\n

\n

5,388<\/b><\/span><\/p>\n<\/td>\n

\n

6,390<\/b><\/span><\/p>\n<\/td>\n

\n

1,001<\/b><\/span><\/p>\n<\/td>\n

\n

7,296<\/b><\/span><\/p>\n<\/td>\n

\n

6,434<\/b><\/span><\/p>\n<\/td>\n

\n

(862)<\/b><\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n

As tabelas deste comunicado apresentam os n\u00fameros em milh\u00f5es, no entanto, as varia\u00e7\u00f5es e somat\u00f3rios foram calculados utilizando n\u00fameros em unidades.<\/p>\n

Renato Lulia Jacob<\/span>
<\/b>Diretor de Rela\u00e7\u00f5es com Investidores e Intelig\u00eancia de Mercado<\/b><\/p>\n

Ita\u00fa Unibanco ? Corporate Communication
(11) 5019-8880 \/ 8881 ? imprensa@itau-unibanco.com.br<\/a> <\/p>\n

FONTE Ita\u00fa Unibanco Holding S.A.<\/p>\n<\/div>\n

\"\"<\/p>\n

PR NEWSWIRE<\/p>\n","protected":false},"excerpt":{"rendered":"Ita\u00fa Unibanco Holding S.A. Comunicado ao Mercado Divulga\u00e7\u00e3o dos resultados do quarto trimestre e do per\u00edodo de janeiro a dezembro de 2020, de acordo com o padr\u00e3o cont\u00e1bil internacional –","protected":false},"author":1,"featured_media":27974,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-27973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prnewseconomia"],"acf":[],"_links":{"self":[{"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/posts\/27973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/comments?post=27973"}],"version-history":[{"count":0,"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/posts\/27973\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/media\/27974"}],"wp:attachment":[{"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/media?parent=27973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/categories?post=27973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bluestudio.estadao.com.br\/agencia-de-comunicacao\/wp-json\/wp\/v2\/tags?post=27973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}