Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003701
Chunk: 93

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 93
---
 rules impact the calculation of profits subject to income tax
and CSLL. The main rule being the application of factors for deducting defaulted transactions (transactions overdue for more than ninety
days). With the publication of Law No. 15,078 on December 27, 2024, losses related to credits that are in default on December 31, 2024,
and that have not been deducted up to that date (inventory), may only be excluded in determining the real profit and the CSLL calculation
basis at the rate of one eighty-fourth or one hundred and twentieth, for each month of the assessment period, starting in January 2026.
This Law vetoed the deduction of losses incurred in 2025 that exceed the real profit for the year. Losses not deducted in this period
will be treated in the same way as the inventory on January 1, 2025. BRADESCO | Consolidated Financial Statements 83 Consolidated Financial
Statements | Notes to the Consolidated Financial Statements I) Risk classification in the previous fiscal year and its new classification,
in accordance with current regulations: In accordance with article 105 of BCB Resolution 352/23, below is the risk classification in the
previous fiscal year as well as the respective level of provision for expected loss associated with credit risk, in accordance with previous
regulations: Modalities and Risk Levels - According to Previous Regulation R$ thousands Levels of risk AA A B C D E F G H Total portfolio
as of December 31, 2024 Total portfolio as of December 31, 2024 271,600,591 238,604,704 107,376,421 32,953,602 13,443,790 19,611,591 5,673,688
5,053,904 24,875,732 719,194,023 Balance of Expected Losses Associated with Credit Risk on December 31, 2024 - 1,384,118 1,172,512 1,331,698
3,087,425 8,017,913 3,676,052 4,729,546 24,875,732 48,274,996 In accordance with article 105 of BCB Resolution 352/23, below is the risk
classification for the current year, as well as the respective level of provision for expected losses associated with credit risk, in
accordance with the new regulations: Financial Instruments and Risk St