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 October 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:  October 29, 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 Third Quarter and from January to September 2013, According to International Financial Reporting Standards – IFRS

EX-99.1

Announcement to the Market

Disclosure of results for the third quarter and from January to September 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, which uses the concept of incurred loss in IFRS and of expected loss in BRGAAP.

The complete consolidated financial statements under IFRS from January to September of 2013 are available on our website: www.itau-unibanco.com/ir.

Comparison between BRGAAP1and IFRS	R$ million
Balance Sheet		BRGAAP			Adjustments and Reclassifications2			IFRS			BRGAAP			Adjustments and Reclassifications2			IFRS
		Sep/30/2013									Dec/31/2012
Total Assets			1,082,787			(92,581	)		990,206			1,014,425			(57,271	)		957,154
Cash and Cash Equivalents, Reserve Requirements, Interbank Deposits, Securities Under Repurchase Agreements, Financial Assets and Derivatives3			547,373			(27,229	)		520,144			536,497			(20,862	)		515,635
Loan Operations			387,040			583			387,623			366,285			699			366,984
(-) Allowance for Loan Losses 4			(25,653	)		2,428			(23,225	)		(27,745	)		2,032			(25,713	)
Other Financial Assets 5			98,905			(53,403	)		45,502			75,852			(31,360	)		44,492
Tax Assets 6			42,903			(9,297	)		33,606			40,215			(7,803	)		32,412
Investments in associates and jointly controlled entities, Fixed and Intangible Assets, Assets Held for Sale and Other Assets			32,219			(5,663	)		26,556			23,321			23			23,344
Current Liabilities and Long Term Liabilities			1,002,685			(93,779	)		908,906			939,302			(58,146	)		881,156
Deposits			252,279			-			252,279			243,200			-			243,200
Deposits Received Under Securities Repurchase Agreements 3			295,137			(27,362	)		267,775			288,818			(21,413	)		267,405
Financial Liabilities Held for Trading, Derivatives, Interbank and Institutional funding			187,609			899			188,508			179,772			1,040			180,812
Other Financial Liabilities 5			103,045			(52,995	)		50,050			81,213			(30,958	)		50,255
Reserves for Insurance, Private Pension and Capitalization			98,753			-			98,753			93,210			-			93,210
Provisions and Other Liabilities			53,146			(6,432	)		46,714			39,307			(142	)		39,165
Tax Liabilities 6			12,716			(7,889	)		4,827			13,782			(6,673	)		7,109
Total Stockholders’ Equity			80,102			1,198			81,300			75,123			875			75,998
Non-controlling interests			1,842			(882	)		960			903			(807	)		96
Controlling Stockholders’ Equity 7			78,260			2,080			80,340			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
	Sep/30/13			3rdQ/13			2ndQ/13			3rdQ/12			Jan-Sep/13			Jan-Sep/12
BRGAAP - Values Attributable to Controlling Stockholders		78,260			3,995			3,583			3,372			11,050			10,102
(a)Allowance for Loan Losses		2,438			248			109			76			490			21
(b)Recognition of deferred tax assets		-			-			-			(187	)		-			(452	)
(c)Adjustment to market value of shares and quotas		378			-			-			(1	)		-			(5	)
(d)Acquisition of interest in Porto Seguro Itaú Unibanco Participações S.A.		812			(7	)		(6	)		(7	)		(19	)		(25	)
(e)Conversion of subsidiaries and unconsolidated companies abroad		-			91			7			26			24			1
(f)Effective interest rate		(347	)		34			52			58			148			159
(g)Other adjustments		211			45			86			37			116			(17	)
Income tax and social contribution on Net Income		(1,412	)		(120	)		(83	)		(66	)		(293	)		(69	)
IFRS - Values Attributable to Controlling Stockholders		80,340			4,286			3,748			3,308			11,516			9,715
IFRS - Values Attributable to Minority Stockholders		960			33			19			146			60			546
IFRS - Values Attributable to Controlling Stockholders and Minority Stockholders		81,300			4,319			3,767			3,454			11,576			10,261

Differences between IFRS and BRGAAP Financial Statements

(a) On IFRS (IAS39), 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 from the 1Q13.

(c) On IFRS (IAS39 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 (IAS21), exchange rate variations of subsidiaries and nonconsolidated companies abroad, where the functional currency (defined as the currency of the primary economic environment in 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 (IAS39), 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 to the BRGAAP.

8For more details see our Complete Financial Statements from January to September 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		3rdQ/13						Jan-Sep/13
		BRGAAP		IFRS		Variation			BRGAAP		IFRS		Variation
Result - Attributable to Controlling Stockholders			3,995		4,286		291			11,050		11,516		466
Exclusion of the Non-Recurring Events			27		27		-			106		106		-
Provision for Contingencies-Economic Plans			27		27		-			106		106		-
Recurring Result - Attributable to Controlling Stockholders			4,022		4,313		291			11,156		11,622		466

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

São Paulo, October 29, 2013.

Alfredo Egydio Setubal

Investor Relations Officer

Itaú Unibanco Holding S.A.