MD&A and Financial Statements (PDF) - Banco Itaú

c) Capital and revenue reserves
09/30/2010 09/30/2009
CAPITAL RESERVES
578,390 631,512
Premium on subscription of shares
283,512 283,512
Granted options recognized – Law No. 11,638 293,773 346,895
Reserves from tax incentives and restatement of equity securities and other
REVENUE RESERVES
Legal
1,105 1,105
22,813,617 17,891,462
3,100,854 2,628,151
Statutory:
19,354,832 13,263,311
Dividends equalization (1) 6,083,105 4,607,446
Working capital increase (2) 5,369,356 3,447,900
Increase in capital of investees (3) 7,902,371 5,207,965
Unrealized profits (4)
357,931 2,000,000
(1) Reserve for Dividends Equalization – its purpose is to guarantee funds for the payment of advances of dividends, including interest on capital, to
maintain the flow of the stockholders’ compensation;
(2)
(3)
(4)
Reserve for Working Capital Increase – its purpose is to guarantee funds for the company’s operations;
Reserve for Increase in Capital of Investees – its purpose is to guarantee the preferred subscription right in the capital increases of investees;
Refers to the excess portion of mandatory minimum dividend in relation to realized portion of net income for 2008, composed of in accordance
with article 197 of Brazilian Corporate Law.
d) Reconciliation of net income and stockholders’ equity (Note 2c)
Net income
Stockholders’ equity
01/01 to 01/01 to
09/30/2010 09/30/2009
09/30/2010 09/30/2009
ITAÚ UNIBANCO HOLDING 7,218,769 5,471,623 67,827,873 62,656,290
Amortization of goodwill 2,212,054 1,382,117 (10,602,801) (13,792,331)
Unrealized income (loss) 2,338 80 - (2,365)
ITAÚ UNIBANCO HOLDING CONSOLIDATED 9,433,161 6,853,820 57,225,072 48,861,594
Itaú Unibanco S.A. – - September0, 2010 141