Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003700
Chunk: 28

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 28
---
 of the new standard. 4) ESTIMATES AND JUDGMENTS The Group adopts estimates and judgments that may affect the reported carrying
amounts of assets and liabilities in the next year, and the assumptions are determined in accordance with the applicable standard. They
are evaluated on an ongoing basis, based on our historical experience and other factors, including expectations of future events, which
are considered reasonable in the current circumstances. Judgments Information about judgments made in applying accounting policies that
have the most significant effects on the amounts recognized in the financial statements are included in the following notes: - Note 13
Consolidation: whether the Group has de facto control over the investee; and equity-accounted investees: whether the Group has significant
influence over the investee; and - Note 21 - Measurement of insurance liabilities: Methodologies are used considering all relevant facts
and circumstances to determine a systematic and rational method for estimating insurance contract coverage in accordance with the Premium
Allocation Model (PAA), General Measurement Model (GMM/BBA) and Variable Rate Model (VFA). Estimates Estimates that carry a significant
risk as they may have a material impact on the values of assets and liabilities in the next year, and the actual results may be different
from those previously established. The table below includes the significant accounting estimates and their respective notes: Accounting
estimates Note ● Fair value of financial instruments 40.4 / 29 and 30 / 6 to 8 ● Expected credit loss 40.2 / 10 and 11 ●
Impairment of intangible assets and goodwill 15 ● Realization of deferred income tax 37 ● Insurance contract liabilities 21
● Other provisions 22 For further details on accounting judgments and estimates, see Notes 2 and 4 to the Consolidated Financial
Statements of December 31, 2024. BRADESCO | Consolidated Financial Statements in IFRS 23 Consolidated Financial Statements in IFRS | Notes
to the Consolidated Financial Statements 5) CASH, CASH EQUIVALENTS AND BALANCES WITH BANKS a) Cash, cash equivalents and balances with
banks R$ thousands On September 30, 2025 On December 31, 2024 Cash and due from banks in domestic currency 14,553,657 17,384,505 Cash
and due from banks in foreign currency 2,306,116 2,143,785 Reverse repurchase agreements (1) (a