Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003701
Chunk: 78

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 78
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 net income and shareholders’ equity attributable to the non-controlling interests were accounted for in a separate
line. Goodwill on acquisitions of investments in associates and jointly controlled entities is presented in investments (Note 14) and
goodwill on acquisitions of subsidiaries is presented in intangible assets (Note 16a). These consolidated financial statements and selected
accompanying notes were prepared in accordance with accounting practices adopted in Brazil, applicable to institutions authorized to operate
by the Central Bank of Brazil (Bacen). Including Resolution No. 4,818/20 of the National Monetary Council (CMN) and Resolution BCB No
2/20 of Bacen, and the guidelines emanating from Laws No 4,595/64 (National Financial System Law) and No 6,404/76 (Corporation Law), with
the respective amendments introduced by Laws No 11,638/07 and no 11,941/09. The rules of the Securities Commission (CVM), the National
Private Insurance Council (CNSP), the Superintendency of Private Insurance (Susep) and the National Supplementary Health Agency (ANS),
were applied, where applicable, and when not in conflict with the accounting practices adopted in Brazil applicable to institutions authorized
to operate by the Bacen. The financial statements of the lease companies included in the consolidated financial statements were prepared
using the financial method, under which leased assets are not recognized and the lease receivables are recognized at present value in
the Leases line item in the statement of financial position. Pursuant to the option provided for in article 77 of CMN Resolution No. 4,966/21,
these consolidated financial statements were prepared in addition to Bradesco's consolidated financial statements prepared in accordance
with IFRS, which are being issued separately on the same date, accompanied by an independent auditors' report. BRADESCO | Consolidated
Financial Statements 70 Consolidated Financial Statements | Notes to the Consolidated Financial Statements Management declares that all
relevant financial information required to be presented in these consolidated financial statements, is being disclosed, and corresponds
to the information used by it in the management of the Organization. The changes in accounting policies resulting from the adoption of
CMN Resolutions No. 4,966/21 and 4,975/21 were applied prospectively on the date of their initial adoption. The Organization opted for
the exemption provided by the Standard not to restate comparative information from previous periods, resulting from changes