Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003701
Chunk: 105

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 105
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 is settled. The ineffective
portion of the respective hedge is recognized directly in the income statement. Strategy R$ thousands Hedge instrument nominal value Hedge
object carrying amount Accumulated fair value adjustments in shareholders's equity (gross of tax effects) Accumulated fair value adjustments
in shareholders's equity (net of tax effects) Hedge of interest receipts from investments in securities (1) 6,034,612 6,127,505 (58,096)
(31,953) Hedge of interest payments on funding (1) 71,947,890 72,616,541 (177,098) (97,619) (1) Referenced to the DI interest rate risk,
using DI Futures contracts in B3, swaps and FED funds, with maturity dates until 2032, making the cash flow fixed; and (2) The effectiveness
of the hedge portfolio is in accordance with Bacen Circular No. 3,082/02. In accordance with Bacen Circular No. 3082/02, for the next
12 months, the gains/(losses) related to the fair value hedge, which the Organization expects to recognize in equity accounts, amounts
to R$(421,831) thousand. There were no gains/(losses) related to the fair value accounting hedge, recorded in equity accounts, in the
period ended September 30, 2025. Fair value hedge – financial instruments classified in this category are intended to offset risks
arising from exposure to changes in the fair value of the hedged item. The hedged items are securities classified as Fair Value through
Other Comprehensive Income (FVOCI). Increases or decreases in fair value that are effectively hedged are recognized in the income statement.
Increases or decreases in fair value will be recognized directly in equity only: (i) in case of hedge ineffectiveness; or (ii) when the
hedged item is settled. BRADESCO | Consolidated Financial Statements 94 Conso lidated Financial Statements | Notes to the Consolidated
Financial Statements Strategy R$ thousands Fair value of hedge instruments Hedge object book value Fair value adjustment recorded in income
(gross of tax effects) Fair value adjustment recorded in income (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 (1) Referring to the risk of Debentures, using