Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003701
Chunk: 94

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 94
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ages – According to New Regulation R$ thousands Levels of
risk Stage 1 Stage 2 Stage 3 Total portfolio as of January 1, 2025 Total portfolio as of January 1, 2025 629,751,917 28,858,215 60,648,453
719,258,585 Balance of Expected Losses Associated with Credit Risk on January 1, 2025 9,748,637 4,226,632 36,484,191 50,459,460 Provision
for Credit Limits Granted 2,103,867 62,000 319,588 2,485,455 Others 308,154 34,244 423,461 765,859 Balance of Expected Losses Associated
with Credit Risk on January 1, 2025 12,160,658 4,322,876 37,227,240 53,710,774 II) Hedge Accounting categories in the previous financial
year and their new classification, in accordance with current regulations: In accordance with article 106 of BCB Resolution 352/23, there
were no reclassifications of categories of Hedge Accounting structures existing on the balance sheet date of the previous fiscal year
and their new classifications, nor were there any discontinuations of Hedge Accounting structures, in accordance with current regulations.
BRADESCO | Consolidated Financial Statements 84 Consolidated Financial Statements | Notes to the Consolidated Financial Statements b)
Standards, amendments and interpretations of standards applicable in future periods In 2023, CMN Resolution No. 5,100 and BCB Resolution
No. 352 were issued, complementary rules to CMN Resolution No. 4,966/21, which postponed the validity of Chapter V, which deals with Hedge
Accounting, to January 1, 2027. In 2024, CMN Resolution 5,146 and BCB Resolution 397 were issued, complementary rules to CMN Resolution
4,966/21, which allowed the use of the renegotiated effective interest rate to calculate the present value of restructured contractual
cash flows. In 2024, CMN Resolutions No. 5,185/24 and BCB Resolution No. 435/24 were issued, requiring institutions to prepare a report
on financial information related to sustainability. Starting in the 2026 fiscal year. In September 2025, the Central Bank published CMN
Resolution No. 5,252