Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003701
Chunk: 92

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 92
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 way,
the rental contract was not considered as executable. ii. Short-term leases and leases of low-value assets The Organization applies the
exemption from recognition of short-term lease to its leases whose term is 12 months or less from the start date and which do not contain
a purchase option. It also applies to the exemption from recognition of BRADESCO | Consolidated Financial Statements 82 Consolidated Financial
Statements | Notes to the Consolidated Financial Statements low-value assets. Lease payments on short-term leases and leases of low-value
assets are recognized as expense over the lease term. f) Deposits and other financial liabilities i. Securities sold under agreements
to repurchase, , borrowing and onlending, deposits from customers, securities issued and subordinated debt They are measured at amortized
cost, discounted by the effective interest rate, when applicable, accrued interest recognized on a pro rata basis with the exception of
securities sold under agreements to repurchase with no restricions on resale which are measured at fair value. The composition of these
accounts is presented in Notes 18,19,20 and 21. ii. Funding expenses Expenses incurred to issue securities are presented as a reduction
in the corresponding liability and appropriated to profit or loss over the term of the related security. The composition of the respective
balances of these fundings are presented in Note 18e. 3) NEW STANDARDS AND AMENDMENTS AND INTERPRETATIONS OF EXISTING STANDARDS a) Standards,
amendments and interpretations of standards adopted from January 1, 2025 CMN Resolution No. 4,975/21 - Provides for the accounting criteria
applicable to leasing operations by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.
CMN Resolution No. 4,966/21 and BCB Resolution No. 352/23, applicable as of January 1, 2025 - Provides for the accounting concepts and
criteria applicable to financial instruments, as well as for the designation and recognition of hedge operations, replacing Resolution
No. 2,682, Resolution No. 3,533, Circular No. 3,068 and Circular No. 3,082, among other rules. On November 16, 2022, Law No. 14,467 was
enacted, establishing new rules for the deductibility of credit losses arising from the activities of financial institutions and other
institutions authorized to operate by the Central Bank of Brazil. These