Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003700
Chunk: 37

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 37
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 The fair value changes of these hedging instruments, previously BRADESCO | Consolidated Financial Statements
in IFRS 29 Consolidated Financial Statements in IFRS | Notes to the Consolidated Financial Statements recorded in accumulated OCI, will
be appropriated to profit or loss, according to the result of the hedged item. For the nine-month period ended September 30, 2025, the
amount of R$697,870 thousand was reclassified to the statement of income, net of tax effects. The accumulated balance in OCI for the nine-month
period ended September 30, 2025 is R$7,251 thousand, this amount will be appropriated to profit or loss until the year 2027. There were
no reclassifications for the result of amounts recorded in other comprehensive income for the nine-month period ended September 30, 2025.
Fair value hedge Financial instruments classified in this category are intended to offset risks arising from exposure to changes in the
fair value of the hedged item. The hedged items are securities classified as Fair Value through Other Comprehensive Income (FVOCI). Increases
or decreases in fair value that are effectively hedged are recognized in the income statement. Increases or decreases in fair value will
be recognized directly in equity only: (i) in case of hedge ineffectiveness; or (ii) when the hedged item is settled. Strategy R$ thousands
Hedge instrument fair value Hedge object book value Accumulated fair value adjustments in shareholders' equity (gross of tax effects)
Accumulated fair value adjustments in shareholders' equity (net of tax effects) Financial bill hedge (1) 52,790 52,824 1,066 586 Total
on September 30, 2025 52,790 52,824 1,066 586 Debenture hedge (1) 18,555 22,072 79 43 Total on December 31, 2024 18,555 22,072 79 43 (1)
Referring to the risk of Debentures, using DI Futures contracts, with maturity dates up to 2032. There were no gains/(losses) related
to the fair value accounting hedge, recorded in OCI, during the period ended September 30, 2025. Hedge of investments abroad The financial
instruments classified in this category, have the objective of reducing the exposure to foreign exchange variation of investments abroad,
whose functional currency is different from the national currency,