Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003700
Chunk: 27

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 27
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 assets with environmental,
social and corporate governance (ESG) and similar characteristics, in addition to addressing criteria for the settlement of liabilities
through electronic payment systems. These amendments are effective as of January 1, 2026 and the Group is reviewing the impacts of the
new standard. Amendments to IFRS 9 and IFRS 7 - Nature-dependent Electricity Contracts The amendments, issued in December 2024, seek to
improve how companies report the financial effects of nature-dependent electricity contracts, often structured as power purchase agreements
(PPAs). The amendments include clarifications of the application of “own use” requirements, permitting hedge accounting if
these contracts are used as hedging instruments, and add new disclosure requirements to help investors understand the impact of these
contracts on companies' financial performance and cash flows. These amendments are effective as of January 1, 2026, and could be applied
earlier. The Group is reviewing the impacts of this change on the standards. New IFRS 18 - Presentation and Disclosure in Financial Statements
The new standard, issued in April 2024, replaces IAS 1 - Presentation of Financial Statements and introduces new requirements to improve
disclosure of the financial performance of companies, including: Three categories defined for income and expenses – operating, investments
and financing – and new defined subtotals, including operating income; Disclosure of information on company-specific indicators
related to the statement of income, called performance measures defined by management; Improved guidance on the Group of information and
whether it should be provided in the primary financial statements or in the notes; Greater transparency for operating expenses; and Specific
BRADESCO | Consolidated Financial Statements in IFRS 22 Consolidated Financial Statements in IFRS | Notes to the Consolidated Financial
Statements requirements on how companies, such as banks and insurance companies, classify revenues and expenses in the operating category.
IFRS 18 will go into effect on January 1, 2027. The Group is reviewing the impacts of the new standard. New IFRS 19 – Subsidiaries
without Public Accountability The new standard, issued in May 2024, allows eligible subsidiaries to use IFRS accounting standards with
reduced disclosures. This will reduce the costs of preparing financial statements for these subsidiaries, while maintaining the usefulness
of the information for users of their financial statements. IFRS 19 will go into effect on January 1, 2027. The Group is reviewing the
impacts