Company: BBD
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001292814-25-001244
Chunk: 170

Company: BANK BRADESCO
Filing Date: 2025-03-31
Form: 20-F
Item: Item 4
Chunk 170
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 (ii) import financing should be registered when the payment term is of more than 180 days and it is equal to     
                                        or greater than US$500,000.00 or its equivalent in other currencies; and                                   
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·                     End of the obligation to perform simultaneous exchange operations for: (i) conversion of debt into direct                  
    external investment and vice versa; (ii) conversion between different types of external credit; (iii) assumption and resettlement of external
           credit, in the modalities of direct loan and securities; and (iv) change of residence of the resident investor to non-resident.       
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4.B.70.02-10 Registration of cross-border derivatives and hedging transactions and information on derivatives
 In December 2009, the Central Bank of Brazil issued specific rules that became effective in February 2010, requiring Brazilian financial institutions to register their cross-border derivative transactions with a clearing house regulated by the Central Bank of Brazil and the CVM. Specifically, cross-border derivative transactions must (i) be registered within two business days; and (ii) cover details of underlying assets, values, currencies involved, terms, counterparties, means of settlement and parameters used.
 In January 2010, registration rules were extended to cover hedging transactions in foreign OTC markets or exchanges.
 In November 2010, to facilitate the management of derivatives-related risk incurred by financial institutions, the CVM stipulated that market participants should create mechanisms in order to share information on derivatives contracts traded or registered in their systems, subject to banking confidentiality rules.
 
4.B.70.02-11 Treatment of loans and advances
 Until December 31, 2024, for regulatory reporting purposes, financial institutions were required to classify their loans and advances into nine categories, ranging from AA to H, based on their risk. These credit risk classifications are determined in accordance with Central Bank of Brazil criteria relating to:
 
·          the conditions of the debtor and the guarantor, such as their economic and financial situation, level        
    of indebtedness, capacity for generating profits, cash flow, delay in payments, contingencies and credit limits; and
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·   the conditions of the transaction, such as its nature and purpose, the type, the level of liquidity, the
                       sufficiency of the collateral and the total amount of the credit.                    
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101 – Form 20-F 2024 | Bradesco
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In the case of corporate borrowers, of