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

Itaú Unibanco S.A. – - September0, 2010 89
e)
f)
g)
Held-to-maturity securities
See below the composition of the portfolio of held-to-maturity securities by type, stated at cost and by maturity term. In the carrying value, not considered in results, are the amounts of R$ 13,449 (R$ 16,604 at
09/30/2009) included at 09/30/2009, relating to market adjustment of the reclassified securities at December 31, 2003. Securitities classified under this type, if stated at market value, would present a positive
adjustment of R$ 595,030 (R$ 403,366 at 09/30/2009) at September 30, 2010.
GOVERNMENT SECURITIES - DOMESTIC
National Treasury Notes (*)
Brazilian External Debt Bonds
GOVERNMENT SECURITIES - DOMESTIC - URUGUAY
CORPORATE SECURITIES
Eurobonds and other
Debentures
Quotas of funds - Fixed income
Securitized real estate loans (*)
Other
Total
% per maturity term
Total 09/30/2009
% per maturity term
(*) Includes investments of Itaú Vida e Previdência S.A. in the amount of R$ 1.890.766 (R$ 1.259.140 at 09/30/2009).
Realized and unrealized gain of securities portfolio
Gain (loss) - Trading securities
Gain (loss) – Available-for-sale securities
Total realized gain
Adjustment to market value of trading securities
Total
Reclassification of securities (article 5 of BACEN Circular No. 3,068, of 11/08/2001)
No reclassifications or changes to the existing guidelines have been made in the period.
09/30/2010
09/30/2009
Over 720 Carrying
days value
Carrying value % 0 - 30 31 - 90 91 - 180 181 - 365 366 - 720
2,824,536 92.0 - 2,865 135,968 51,545 76,778 2,557,380 2,583,010
2,595,189 84.5 - - 135,968 - - 2,459,221 2,340,945
229,347 7.5 - 2,865 - 51,545 76,778 98,159 242,065
16,151 0.5 - - 142 - - 16,009 16,964
228,973 7.5 14,763 5,176 4,148 86,185 11,269 107,432 258,681
174,514 5.7 - - 2,019 86,185 - 86,310 209,308
48,228 1.6 14,747 5,176 2,129 - 11,269 14,907 41,748
16 0,0 16 - - - - - 1
6,215 0.2 - - - - - 6,215 7,436
- - - - - - - - 188
3,069,660 100.0 14,763 8,041 140,258 137,730 88,047 2,680,821 2,858,655
0.4% 0.3% 4.6% 4.5% 2.9% 87.3%
2,858,655 100.0 119 3,406 11,546 32,682 298,093 2,512,809
0.0% 0.2% 0.4% 1.1% 10.4% 87.9%
01/01 to 09/30/2010 01/01 to
09/30/2009
64,236 1,022,505
361,524 324,296
425,760 1,346,801
115,782 (120,691)
541,542 1,226,110
Management sets forth guidelines to classify securities. The classification of the current portfolio of securities, as well as the securities purchased in the period, is periodically and systematically evaluated based
on such guidelines.
As set forth in Article 5 of BACEN Circular No. 3,068, of November 8, 2008, the revaluation regarding the classification of securities can only be made upon preparation of trial balances for six-month periods. In
addition, the transfer from “held-to-maturity” to the other categories can only occur in view of an isolated, unusual, nonrecurring and unexpected reason, which has occurred after the classification date.