| d) | Appropriated reserves |
| 12/31/2017 | 12/31/2016 | 12/31/2015 | ||||||||||
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Capital reserves (1) |
285 | 285 | 285 | |||||||||
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Premium on subscription of shares |
284 | 284 | 284 | |||||||||
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Reserves from tax incentives, restatement of equity securities and other |
1 | 1 | 1 | |||||||||
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Revenue reserves |
12,214 | 3,158 | 9,782 | |||||||||
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Legal (2) |
8,893 | 7,838 | 6,895 | |||||||||
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Statutory |
588 | 1,132 | 9,461 | |||||||||
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Dividends equalization (3) |
499 | 337 | 3,355 | |||||||||
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Working capital increase (4) |
— | — | 1,655 | |||||||||
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Increase in capital of investees (5) |
89 | 795 | 4,451 | |||||||||
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Corporate reorganizations (Note 2.4 a III) |
(10,925 | ) | (10,862 | ) | (9,277 | ) | ||||||
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Unrealized profits (6) |
13,658 | 5,050 | 2,703 | |||||||||
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Total reserves at parent company |
12,499 | 3,443 | 10,067 | |||||||||
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| (1) | Refers to amounts received by Itaú Unibanco Holding that were not included in the statement of income, since they do not refer to compensation for the provision of goods or services. |
| (2) | Legal reserve—may be used to increase capital or to absorb losses, but it cannot be distributed as dividends. |
| (3) | Reserve for dividends equalization—its purpose is to reserve funds for the payment or advances on dividends, including interest on capital, to maintain the flow of the stockholders’ compensation. |
| (4) | Reserve for working capital—its purpose is to guarantee funds for operations. |
| (5) | Reserve for increase in capital of investees—its purpose is to guarantee the preemptive right in the capital increases of investees. |
| (6) | Refers to Interest on capital provided for up to December 31 for each period, in compliance with BACEN Circular Letter nº 3,516, of July 21, 2011. |