Company: BBD
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001292814-25-001244
Chunk: 341

Company: BANK BRADESCO
Filing Date: 2025-03-31
Form: 20-F
Item: Item 19
Chunk 341
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 throughout
all of Brazil. The banking segment includes a range of banking activities, serving individual and corporate customers in the following
operations: investment banking, national and international banking operations, investment fund management and consortium administration.
The insurance segment covers life, pension, health and non-life portfolio.

The retail banking products include demand
deposits, savings deposits, time deposits, mutual funds, foreign exchange services and a range of loans and advances, including overdrafts,
credit cards and loans with repayments in installments. The services provided to corporate entities include fund management and treasury
services, foreign exchange operations, corporate finance and investment banking services, hedge and finance operations including working
capital financing, lease and loans with repayments in installments. These services are provided, mainly, in domestic markets, but also
include international services on a smaller scale.

The Company was originally listed on the
São Paulo Stock Exchange (“ B3”) and then subsequently on the New York Stock Exchange (“ NYSE”).

The consolidated financial statements were
approved by the Board of Directors on March 31, 2025.

  MATERIAL ACCOUNTING POLICIES  

These consolidated financial statements
were prepared in accordance with the International Financial Reporting Standards (IFRS) Accounting Standards as issued by the International
Accounting Standard Board (IFRS Accounting Standards).

The preparation of the consolidated financial
statements requires the use of estimates and assumptions which affect the reported amounts of assets and liabilities, as well as the disclosure
of contingent assets and liabilities at the date of the financial statements, and the profit and loss amounts for the year. The consolidated
financial statements also reflect various estimates and assumptions including, but not limited to: adjustments to the provision for expected
losses; estimates of the fair value of financial instruments; depreciation and amortization rates; impairment losses on non-financial
assets; the useful life of intangible assets; evaluation of the realization of deferred tax assets; assumptions for the calculation of
insurance contract liabilities; provisions for contingencies and provisions for potential losses arising from fiscal and tax uncertainties.
The areas involving a higher degree of judgment or complexity or areas where assumptions and estimates are significant to the consolidated
financial statements, are disclosed in Note 4.

The accounting policies described below
were applied in all periods presented and by all the Group, including equity method investees.

Some
numbers included in these consolidated financial statements have been subject to rounding adjustments. Therefore, the values indicated
as totals in some tables may not be the arithmetic sum of the numbers that precede