Itau Unibanco Holding S.A. (ITUB) SEC Filings

Itaú Unibanco Holding S.A. (ITUB) plans to repurchase all of its Tier 2 Subordinated Financial Bills that were issued in September 2021 and mature in September and October 2031, with a total principal amount of BRL 11 billion. The company states it will exercise the repurchase option on September 21, 2026 and October 21, 2026. According to the disclosure, the estimated impact of this repurchase on Itaú Unibanco’s Tier 2 capital ratio is a reduction of approximately 70 basis points, calculated on the capital base as of June 30, 2026.

Itaú Unibanco Holding S.A. (ITUB) describes a comprehensive Related Party Transactions Policy for its Brazilian operations, setting governance standards for dealings between the Itaú Unibanco conglomerate and related parties. The policy defines who qualifies as a related party, what constitutes market conditions, and when transactions are deemed significant.

Transactions above a defined threshold must be approved by a Related Parties Committee of three independent board members, supported by evidence of fairness versus market terms and documented justification. The policy requires clear contractual documentation, specific disclosure in financial statements and to regulators, and prohibits related-party deals that are not on market conditions or that provide disproportionate benefits. Breaches are reviewed by the Audit Committee and Board of Directors, and the Board may update the policy as regulations evolve.

Itaú Unibanco Holding S.A. (ITUB) issued Tier 2 Subordinated Financial Bills totaling R$5.0 billion to professional investors. These instruments qualify as Tier 2 Capital and will be included in the company’s Referential Equity under Central Bank of Brazil rules.

The Financial Bills mature in 2036 and 2037, and may be repurchased from 2031, subject to prior authorization from the Central Bank of Brazil. The issuance is expected to add about 30 basis points to Itaú Unibanco’s Tier 2 capital ratio, calculated on the capital base as of June 30, 2026.

Itau Unibanco Holding S.A. (ITUB) reported that Orestes Vanzo Carlos, SMEs Officer (retail segment), sold 74,643 preferred shares (ITUB4) on September 8, 2026 in a sale in the open market or a private transaction at $8.38 per share, translated from Brazilian reais. Following this transaction, he holds 933,371 preferred shares directly. No Rule 10b5-1 trading plan is reported.

Itaú Unibanco Holding S.A. (ITUB) reports a related-party services transaction between Itaú Unibanco S.A. and Instituto Itaú de Ciência, Tecnologia e Inovação (ICTi), a private association founded by Itaú Unibanco entities. ICTi conducts research, development, prototyping, software development and innovation consulting for Itaú Unibanco under a master agreement signed on July 19, 2023. As of August 31, 2026, the cumulative amount invoiced for these services exceeded R$50 million, triggering a disclosure requirement under Annex F to CVM Resolution No. 80/22, in continuity with earlier communications in February 2025, September 2025 and March 2026. Management states that prices are based on the costs of professionals and project complexity, and that the engagement followed the Company’s Transactions with Related Parties Policy, including approval by a Related Parties Committee composed entirely of independent board members. The Company states that the counterparty and its representatives did not participate in the decision-making process for this transaction.

Itaú Unibanco Holding S.A. (ITUB) announced that it has received conditional preliminary approval from the U.S. Office of the Comptroller of the Currency to establish a nationally chartered bank in the United States, to be named Itaú Bank, National Association. This represents an early milestone toward forming a U.S. national bank but is not the final authorization to begin operations. Launch of Itaú Bank still depends on satisfying regulatory and operational requirements and obtaining additional approvals from authorities including the Federal Reserve Board and the Federal Deposit Insurance Corporation. Itaú notes it has operated in the United States since 1979 and views the new bank charter as aligned with its strategy to strengthen service to clients in the U.S. through expanded banking capabilities and a broader product offering.

Itau Unibanco Holding S.A., as an institutional investment manager, filed a quarterly Form 13F holdings report. The report covers the firm’s discretionary equity and related securities positions that are subject to 13F reporting.

The filing shows 479 reportable positions with an aggregate Form 13F information table value of $5,267,027,662. One additional manager, Itau USA Asset Management Inc., is listed as an other included manager in the filing.

Itaú Unibanco Holding S.A. reported higher results for the first six months of 2026 under IFRS. Operating revenues reached R$93.4 billion, up 5.9% versus 1H25. Net income was R$24.2 billion, a 9.5% increase, while the recurring result rose 10.3% to R$24.0 billion. Annualized ROE was 22.4% and recurring ROE 22.8%.

The total credit portfolio was R$1.5 trillion, with growth in Brazil of 7.8% for individuals, 10.7% for companies, and 9.8% in Latin America. Net interest income edged up 0.6% to R$62.9 billion, supported by larger assets at amortized cost and lower deposit expenses. Services and insurance income grew 6.7% to R$28.8 billion, while expected credit loss expenses increased 5.8% to R$18.4 billion as the portfolio expanded.

General and administrative expenses rose 3.9% to R$40.9 billion, driven by wage agreements, provisions and card-related costs, but the efficiency ratio improved to 37.3%, a 30 bps gain. The Tier 1 Capital Ratio was 13.8% (14.0% without the 1.5% AT1 limit, versus 15.0% in Jun‑25). The bank issued R$3.0 billion in perpetual subordinated financial bills (impacting Tier 1 by 19 bps) and later repurchased R$1.4 billion of older Tier 1 instruments (10 bps impact). Net income per share was R$2.14, up 9.9%, and market capitalization reached R$476.9 billion, 26.5% above 1H25.

Itaú Unibanco Holding S.A. reported a recurring managerial result of R$12,407 million in 2Q26, up 1.0% versus 1Q26 and 7.8% year-on-year. Annualized recurring managerial return on equity was 24.3% on a consolidated basis and 25.7% in Brazil, with operating revenues of R$47,985 million.

The total credit portfolio, including financial guarantees and private securities, reached R$1,522.4 billion, growing 2.7% in the quarter and 9.6% over 12 months. Financial margin with clients rose 3.3% to R$32,557 million, while cost of credit increased 1.9% to R$10,139 million, keeping the cost of credit over the loan portfolio ratio stable at 2.7%. The consolidated nonperforming loans ratio over 90 days remained at 1.9%, and the efficiency ratio stood at 37.4%.

Capital and liquidity remained strong, with a Common Equity Tier I ratio of 12.3%, Tier I of 13.8% and a BIS ratio of 15.4%. The Liquidity Coverage Ratio was 202.0% and the Net Stable Funding Ratio 122.1%. Subsequent actions included issuing R$3.0 billion in perpetual subordinated financial bills (adding 19 bps to the Tier 1 ratio), repurchasing R$1.4 billion of older Tier 1 instruments, and winning a five‑year Minas Gerais state payroll contract worth R$2.188 billion in fees, recognized on a deferred basis.