Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003701
Chunk: 55

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 55
---
ifications in items
from the statement of income that do not affect the Net Income but allow a better analysis of business items, including the hedge adjustment;
contemplates the relocation, in the lines of Net Interest Income and Expanded Loan Loss Provisions, related to the effects of the sale
operation of financial assets (credit concession); and (3) It refers to the Managerial Statement of Income(1) with the reclassifications
between items, which do not affect the Net Income. BRGAAP vs. IFRS comparative The reconciliation of the Shareholders’ Equity and
Net Income related to September 2025 is shown below: Main Adjustments Expected Loss on Financial Assets - With the implementation of CMN
Resolution No. 4,966/21 in BACEN GAAP, some conceptual differences remained with IFRS9, such as: provision floor criteria for assets classified
as problematic assets (Stage 3), carryover criteria and objective conditions for "Healing". Insurance Contracts - Comprises the adoption
of Standard IFRS17 that came into force on January 1, 2023 and was not adopted by the Local Insurance Authority Regulator (Superintendence
of Private Insurance - SUSEP); this normative brings new approaches in the measurement of insurance contracts differently from the approach
previously applied in IFRS4. Goodwill on Business Combinations - For IFRS purposes, the assets and liabilities identified as originating
from business combinations were adjusted by the differences of the accounting practices, as well as recognized at fair value, whereby
the value of the goodwill is not amortized, but periodically tested for objective evidence of impairment. \\ Net Interest Income 22,650
(3,940) - 18,710 Expanded Loan Loss Provisions (9,365) 805 - (8,560) \\ NII Net of Provisions 13,285 (3,135) - 10,150 Income from Insurance,
Pension Plans and Capitalization Bonds 3,597 2,109 - 5,706 Fee and Commission Income 10,564 28 - 10,592 Operating Expenses (17,538) 1,050
- (16,488) Personnel Expenses (7,126) -- (7,126) Other Administrative Expenses (5,773) (5) - (5,778) Other Operating Income / Expenses
(4,639) 1,055 - (3,584) Tax Expenses (2,175