On Tuesday, August 4, 2026, Itaú Unibanco (ITUB4) released its second-quarter 2026 risk and capital management report, stating that the Basel Index reached 15.4% on June 30, 2026. In the same period, Regulatory Capital (PR) totaled R$ 242.885 bn and risk-weighted assets (RWA) came to R$ 1.582 tn, considering the prudential conglomerate.
The bank reported Common Equity Tier I Capital of R$ 194.742 bn and Tier I Capital of R$ 220.973 bn, resulting in a Common Equity Tier I Capital Ratio of 12.3% and a Tier I Ratio of 14.0%. According to the report, the 0.6 percentage point increase in the Basel Index compared to March 2026 mainly reflected the result for the period and the issuance of perpetual subordinated debt, effects partially offset by the payment of Interest on Equity (JCP, Juros sobre Capital Próprio) and by the growth in RWA.
In June 2026, Itaú Unibanco Holding issued R$ 3.0 bn in Perpetual Subordinated Financial Notes, with a call option starting in 2031. These securities started to be included in Tier I Capital, with an estimated 0.19 percentage point impact on the ratio. The bank also reported a buffer of R$ 116.329 bn over the minimum regulatory Regulatory Capital requirement of 8%, equivalent to 7.4 percentage points, an amount higher than the Additional Common Equity Tier I Capital (ACP) requirement of 3.6%, corresponding to R$ 56.285 bn.
In the report, Itaú Unibanco highlighted that, considering the ACP, the Common Equity Tier I buffer is 3.8 percentage points. The fixed asset ratio, which measures the percentage of commitment of adjusted Regulatory Capital to adjusted permanent assets, stood at 18.2% on June 30, 2026, below the regulatory limit of 50%, representing a buffer of R$ 77.195 bn.
The document also presented liquidity indicators: the Liquidity Coverage Ratio (LCR) reached 202.0% on average for the quarter, with High Quality Liquid Assets (HQLA) of R$ 380.9 bn and net cash outflows of R$ 188.5 bn, while the Net Stable Funding Ratio (NSFR) stood at 122.1%, with Available Stable Funding (ASF) of R$ 1.528 tn and Required Stable Funding (RSF) of R$ 1.252 tn.
