6-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Issuer

Pursuant to Rule 13a-16 or 15d-16 of

the Securities Exchange Act of 1934

For the month of July 2013

Commission File Number: 001-15276

Itaú Unibanco Holding S.A.

(Exact name of registrant as specified in its charter)

Itaú Unibanco Holding S.A.

(Translation of Registrant’s Name into English)

Praça Alfredo Egydio de Souza Aranha, 100-Torre Itaúsa

04344-902 São Paulo, SP, Brazil

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F:  x      Form 40-F:   o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Yes:   o      No:   x

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

Yes:   o      No:   x

Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes:   o      No:   x

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):  
82-___________________.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Itaú Unibanco Holding S.A.
		(Registrant)
Date:  July 30, 2013	By:	/s/ Alfredo Egydio Setubal
		Name:	Alfredo Egydio Setubal
		Title:	Investor Relations Officer

By:	/s/ Caio Ibrahim David
	Name:	Caio Ibrahim David
	Title:	Chief Financial Officer

 

EXHIBIT INDEX

99.1 Announcement to the Market:  Disclosure of results for the second quarter and first half of 2013, according to International Financial Reporting Standards – IFRS.

EX-99.1

Announcement to the Market

Disclosure of results for the second quarter and first half of 2013, according to

International Financial Reporting Standards – IFRS

We present below the differences between our financial statements in BRGAAP1 and in International Financial Reporting Standards - IFRS. We emphasize that the main difference in the result and equity relates to the allowance for loan losses, that uses the concept of incurred loss in IFRS and of expected loss in BRGAAP.

The complete consolidated financial statements under IFRS for the first half of 2013 are available at our website: www.itau-unibanco.com/ir.

Comparison between BRGAAP1 and IFRS R$ million

Balance Sheet	BRGAAP		Adjustments and Reclassifications2		IFRS		BRGAAP		Adjustments and Reclassifications2		IFRS
	Jun/30/2013						Dec/31/2012
Total Assets	1,057,681		(88,612	)	969,069		1,014,425		(57,271	)	957,154
Cash and Cash Equivalents, Reserve Requirements, Interbank Deposits, Securities Under Repurchase Agreements, Financial Assets and Derivatives3	537,242		(28,608	)	508,634		536,497		(20,862	)	515,635
Loan Operations	379,213		626		379,839		366,285		699		366,984
(-) Allowance for Loan Losses4	(26,399	)	2,237		(24,162	)	(27,745	)	2,032		(25,713	)
Other Financial Assets5	96,929		(50,208	)	46,721		75,852		(31,360	)	44,492
Tax Assets6	42,563		(9,574	)	32,989		40,215		(7,803	)	32,412
Investments in non consolidated Companies, Fixed and Intangible Assets, Assets Held for Sale and Other Assets	28,133		(3,085	)	25,048		23,321		23		23,344
Current Liabilities and Long Term Liabilities	980,104		(89,704	)	890,400		939,302		(58,146	)	881,156
Deposits	245,031		-		245,031		243,203		-		243,200
Deposits Received Under Securities Repurchase Agreements3	289,269		(28,819	)	260,450		288,818		(21,413	)	267,405
Financial Liabilities Held for Trading, Derivatives, Interbank and Institutional funding	187,724		979		188,703		179,772		1,040		180,812
Other Financial Liabilities5	101,054		(49,851	)	51,203		81,213		(30,958	)	50,255
Reserves for Insurance, Private Pension and Capitalization	97,447		-		97,447		93,210		-		93,210
Provisions and Other Liabilities	47,881		(3,759	)	44,122		39,307		(142	)	39,165
Tax Liabilities6	11,698		(8,254	)	3,444		13,782		(6,673	)	7,109
Total Stockholders’ Equity	77,577		1,092		78,669		75,123		875		75,998
Non-controlling interests	1,796		(863	)	933		903		(807	)	96
Controlling Stockholders’ Equity7	75,781		1,955		77,736		74,220		1,682		75,902

1BRGAAP represents the accounting practices adopted in Brazil for financial institutions, according to regulation of the Brazilian Central Bank;

2 Resulted from reclassifications between assets and liabilities and other effects from IFRS adoption;

3 Resulted from the elimination of transactions between the parent company and exclusive funds (mainly PGBL and VGBL fund quotas), which are consolidated under IFRS;

4Implementation of the criteria for calculating the Allowance for Loan Losses as defined in IFRS;

5Difference in accounting, mainly for Foreign Exchange Portfolio, which started to be considered as a net effect of Assets and Liabilities;

6 Difference in accounting, mainly for deferred taxes, which are now treated as a net effect of Assets and Liabilities in each of the consolidated companies.

7 Conciliation of Controlling Stockholders’ Equity is presented in the following table.

Itaú Unibanco Holding S.A.

Below, the conciliation of the Result and Equity, and the conceptual description of the major adjustments.

Conciliation R$million

Adjustments	Equity		Result
	Jun/30/13		2nd Q/13		1st Q/13		2nd Q/12		1st H/13		1st H/12
BRGAAP - Values Attributable to Controlling Stockholders	75,781		3,583		3,472		3,304		7,055		6,730
(a) Allowance for Loan Losses	2,190		109		133		(23	)	242		(55	)
(b) Recognition of deferred tax assets	-		-		-		(123	)	-		(265	)
(c) Adjustment to market value of shares and quotas	454		-		-		2		-		(4	)
(d) Acquisition of interest in Porto Seguro Itaú Unibanco Participações S.A.	820		(6	)	(6	)	(9	)	(12	)	(18	)
(e) Conversion of subsidiaries and unconsolidated companies abroad	-		7		(74	)	(54	)	(67	)	(25	)
(f) Effective interest rate	(381	)	52		62		65		114		101
(g) Other adjustments	183		86		(16	)	(28	)	70		(54	)
Income tax and social contribution on Net Income	(1,311	)	(83	)	(90	)	(13	)	(173	)	(3	)
IFRS - Values Attributable to Controlling Stockholders	77,736		3,748		3,482		3,121		7,230		6,407
IFRS - Values Attributable to Minority Stockholders	933		19		8		207		27		401
IFRS - Values Attributable to Controlling Stockholders and Minority Stockholders	78,669		3,767		3,490		3,328		7,257		6,808

Differences between IFRS and BRGAAP Financial Statements

(a) On IFRS (IAS 39), loan losses allowances must be made when there is objective evidence that loan operations have suffered a reduction in its value (Incurred Loss). On BRGAAP, the expected loss model is used8.

(b) Recognition in the consolidated financial statements on BRGAAP of the tax credit related to the Social Contribution on Net Income at the rate of 15% (IAS12), which had already been fully incorporated in the opening balance sheet of 01/01/2010 under IFRS. The difference between the IFRS and BRGAAP financial statements no longer exists in the 1Q13.

(c) On IFRS (IAS 39 and 32),stocks and quotas classified as permanents investments were measured at fair value and its gains and losses were recorded directly on Equity, with no impact on the income statement of the period.

(d) On IFRS, the effect of accounting at fair value the acquisition of the participation in Porto Seguro Itaú Unibanco Participações S.A. was recognized.

(e) On the IFRS (IAS 21), exchange rate variations of subsidiaries and nonconsolidated companies abroad, where the functional currency (defined as the currency of the primary economic environment on which each entity operates) differs from the Real, are recorded directly on Equity with no impact on the income statement of the period.

(f) On the IFRS (IAS 39), the assets and financial liabilities measured at amortized cost are recognized according to the methodology of effective interest rate, which appropriates the revenues and costs directly attributed to the acquisition, issue or disposal for the period of operation. On BRGAAP, the recognition of expenses and revenues from fees occurs at the time of contracting these operations.

(g) Other Adjustments mainly comprise the difference in the eligibility of operations of the Cash Flow Hedge for purposes of IFRS and the reversal of the Goodwill Amortizations pursuant the BRGAAP.

8 For more details see our Complete Financial Statements for the first half of 2013.

For comparison purposes, we present on the table below the Result and the Recurring Result according to the IFRS and the BRGAAP.

R$ million

Recurring Result	2nd Q/13			1st H/13
	BRGAAP	IFRS	Variation		BRGAAP	IFRS	Variation
Result - Attributable to Controlling Stockholders	3,583	3,748	165		7,055	7,230	175
Exclusion of the Non-Recurring Events	39	39	-		79	79	-
Provisions	39	39	-		79	79	-
Provision for Contingencies-Economic Plans	39	39	-		79	79	-
Recurring Result - Attributable to Controlling Stockholders	3,622	3,787	165		7,134	7,309	175

The tables in this report show the figures in millions. Variations and summations, however, are calculated in units.

São Paulo, July 30, 2013.

Alfredo Egydio Setubal

Investor Relations Officer

Itaú Unibanco Holding S.A.