Nu Holdings Ltd-A 2026年年度报告和过渡报告

FORM20-F (Mark One)☐REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934OR☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the fiscal year endedDecember 31, 2025OR☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934OR☐SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934Date of event requiring this shell company reportFor the transition period fromto Commission file number:001-41129 Nu Holdings Ltd.(Exact name of Registrant as specified in its charter)Nu Holdings Ltd.(Translation of Registrant’s name into English)Cayman Islands(Jurisdiction of incorporation or organization)Campbells Corporate Services Limited, Floor 4,Willow House, Cricket Square,KY1-9010Grand Cayman,Cayman Islands+1 345 949 2648(Address of principal executive offices)Guilherme Marques do Lago, Chief Financial OfficerTel: +55 (11)4020-0185investors@nubank.com.brRua Capote Valente, 39Pinheiros–São PauloBrazil05409-000(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)Copies to: Manuel Garciadiaz | Byron B. RooneyDavis Polk & Wardwell LLPPhone: (212) 450-4000 Fax: (212) 701-5800450 Lexington Avenue | New York, NYUSA 10017 Yes☒No☐ If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or forsuch shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12months (or for such shorter period that the registrant was required to submit such files). Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of “large accelerated filer,”“accelerated filer,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one): Large Accelerated Filer☒Accelerated Filer☐Non-accelerated Filer☐Emerging growth company☐ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transitionperiod for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act.☐ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error topreviously issued financial statements:☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this annual report: Table of contents Presentation of Financial and Other Information All references to “U.S. dollars,” “dollars,” or “US$” are to the U.S. dollar. All references to “IFRS Accounting Standards” are to International Financial ReportingStandards – Accounting Standards as issued by the International Accounting Standards Board (“IASB”). Financial Statements Nu Holdings Ltd. (“Nu,” “Company,” “Group,” “we,” “us,” “our,” “our company” and “our business”) was incorporated in the Cayman Islands on February 26,2016, as an exempted company incorporated with limited liability. We maintain our books and records in U.S. dollars, which is the presentation currency for our financial statements and also our functional currency. The functionalcurrency of our Brazilian, Mexican and Colombian operating entities, respectively, is the Brazilian real, the Mexican peso and the Colombian peso. The financialstatements of each of our subsidiaries are maintained using the relevant functional currency for each subsidiary, which we determine is the currency that best reflects theeconomic substance of the underlying events and circumstances relevant to that entity. See note 2.a to our audited consolidated financial statements, included elsewherein this annual report, for more information about our and our subsidiaries’ functional currencies. Our consolidated financial statements were prepared in accordance with IFRS Accounting Standards. Unless otherwise noted, our consolidated statement of financialposition data presented herein as of December 31, 2025 and 2024 and the consolidated statements of income for the years ended December 31, 2025, 2024 and 2023 isstated in U.S. dollars, our reporting currency. Our consolidated financial information contained in this annual re