SÃO PAULO, Dec. 18, 2025 /prnewswire/ — Bonus shares:
ITAÚ UNIBANCO HOLDING S.A. (“Company”) announces to its stockholders and the general market that its Board of Directors, at a meeting held on December 18, 2025, has approved the following proposals:
1. increase in the subscribed and paid-in capital within the limit of the authorized capital provided for in the company’s bylaws: in the amount of BRL12,846,837,880.00 (twelve billion, eight hundred and forty-six million, eight hundred and thirty-seven thousand, eight hundred and eighty Brazilian reais) from BRL124,063,060,190.00 (one hundred and twenty-four billion, sixty-three million, sixty thousand, one hundred and ninety Brazilian reais) to BRL136,909,898,070.00 (one hundred and thirty-six billion, nine hundred and nine million, eight hundred and ninety-eight thousand, seventy Brazilian reais), through the capitalization of amounts recorded in the Company’s Revenue Reserves – Statutory Reserves. It is indeed vital to note that it does not impact the Company’s shareholders’ equity.
2. Three percent (3%) Bonus Shares: the capital will be increased with the issue of 321,170,947 new book-entry shares, with no par value, of which 163,623,582 common shares and 157,547,365 preferred shares, to be attributed free of charge to the Company’s stockholders, as a bonus, in the proportion of 3 (three) new shares of the same type for every 100 (one hundred) shares held, with treasury shares also included as bonus shares in the same proportion.
2.1. Record Date: holders of shares in the stockholding position at the end of December 23rd, 2025 in Brazil and of December 29th, 2025 in the united States, will be entitled to the share bonus.
Table of Contents
Itaú Unibanco Holding S.A. has announced the distribution of bonus shares to its shareholders. This move, detailed in a material fact release on December 18, 2025, aims to reward investors and strengthen the bank’s capital base.
According to the official announcement, Itaú Unibanco will distribute bonus shares to shareholders based on their holdings as of a yet-to-be-specified date. The exact ratio of bonus shares to existing shares will be determined and communicated to shareholders shortly. This distribution will be funded by retained earnings,meaning no new capital will be raised.
Bonus shares, also known as scrip dividends, are free shares issued to existing shareholders in proportion to their current holdings. Instead of receiving a cash dividend, shareholders receive additional shares of the company. This can be beneficial for several reasons:
* Increased Shareholding: Shareholders own a larger number of shares without any additional investment.
* Potential for Capital Gains: As the company grows, the value of the increased shareholding can appreciate.
* Tax Implications: the tax implications of bonus shares can differ depending on jurisdiction; shareholders should consult with a tax advisor.
* No Immediate Cash outlay: Unlike cash dividends, bonus shares don’t require shareholders to promptly pay taxes.
Itaú Unibanco’s decision to distribute bonus shares signals confidence in its financial health and future prospects. The move is likely intended to:
* Reward Shareholders: Demonstrate appreciation for investor loyalty.
* Strengthen Capital base: Increase the bank’s equity capital without raising external funding. A stronger capital base enhances the bank’s ability to absorb potential losses and support future growth.
* Improve Liquidity: A larger number of outstanding shares can possibly increase trading liquidity.
About Itaú Unibanco
Itaú Unibanco Holding S.A. is one of the largest financial institutions in Latin America, offering a wide range of banking and financial services to individuals, businesses, and governments. The bank has a significant presence in Brazil and expanding operations in other countries.
SOURCE: Itaú unibanco Holding S.A.
Related reading