Company: BBD
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001292814-25-001244
Chunk: 368

Company: BANK BRADESCO
Filing Date: 2025-03-31
Form: 20-F
Item: Item 19
Chunk 368
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 attributable to shareholders between that
attributable to common shareholders and that attributable to preferred shareholders and dividing this by the weighted average number of
common and preferred shares, respectively, outstanding during the year. Diluted earnings per share are the same as basic earnings per
share, as there are no potentially dilutive instruments.

  iii.      Dividends payable  

Dividends on shares are paid and provisioned
during the year. In the Shareholders’ Meeting are approved at least the equivalent of 30% of the annual adjusted net income, in
accordance with the Company’s Bylaws. Dividends approved and declared after the reporting date of the financial statements, are
disclosed in the notes as subsequent events.

  iv.      Capital transactions  

Capital transactions are transactions between
shareholders. These transactions modify the equity held by the controlling shareholder in a subsidiary. If there is no loss of control,
the difference between the amount paid and the fair value of the transaction is recognized directly in the shareholders’ equity.

  NEW STANDARDS AND AMENDMENTS AND INTERPRETATIONS  

  Standards, amendments and interpretations of standards adopted from January 1, 2024  
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Amendments to IAS 1 - Presentation of
Financial Statements

The amendments to IAS 1 issued in October
2022, aim to improve the information disclosed about non-current debts with covenants, so that users of the financial statements understand
the risk of such debts being settled in advance. Additionally, they carried out changes that aim to address some concerns raised by users
of the financial statements, due to the application of the changes for the Classification of Liabilities as Current and Non-Current, issued
in 2020. Early adoption is allowed. The changes took effect from January 1, 2024. It was concluded that there were no impacts with the
initial application of this revised standard.

Amendments to IFRS 16 - Leases

The changes, issued in September 2022,
provide for the addition of requirements on how an entity accounts for a sale of an asset when it leases that same asset back (leaseback),
after the initial date of the transaction. In summary, the seller-lessee shall not recognize any gain or loss relating to the right of
use retained by it. The amendments are effective for annual periods beginning on or after January 1, 2024. It was concluded that there