Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003701
Chunk: 90

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 90
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of changes in economic and market conditions. • Recovery Expectation: It considers recovery costs, characteristics of guarantees
or collaterals, historical recovery rates, granting advantages to the counterpart and economic forecasts. BRADESCO | Consolidated Financial
Statements 80 Consolidated Financial Statements | Notes to the Consolidated Financial Statements The recovery expectation corresponds
to the ratio between the present value of the expected cash flows during the credit recovery process and the value of the defined calculation
base. When estimating the recovery expectation, Bradesco observes specific criteria, such as the use of the effective interest rate of
the instrument in the initial recognition and the consideration of expected cash flows, both positive and negative. Methodologies and
assumptions are regularly reviewed to reduce any differences between loss estimates and actual loss. d) Interest The Organization decided
to use the proportional differentiated methodology for the purpose of recognizing revenue and expenses related to transaction costs by
the effective interest rate of loan operations and other transactions as a credit concession classified in the amortized cost category,
as provided by article No. 75 of BCB Resolution No. 352/23. The calculation of the effective interest rate includes all commissions, transaction
costs, discounts or bonuses that comprise it. Transaction costs are incremental costs directly attributable to the acquisition, issuance
or disposal of a financial asset or liability. Additionally, the Organization decided on some components in the use of materiality for
the purposes of effective interest rate, according to article No. 13 of BCB Resolution No. 352/23. The rights of use relating to real
estate and data processing equipment are recorded as premises and equipment lease in the fixed asset. e) Premises and equipment Corresponds
to rights relating to tangible assets used in the Organization’s operations. Premises and equipment are stated at acquisition cost,
net of accumulated depreciation, calculated by the straight-line method based on the assets’ estimated economic useful life and
adjusted for impairment, when applicable. The breakdown of asset costs and their corresponding depreciation are presented in Note 15.
The rights of use relating to real estate and data processing equipment are recorded as premises and equipment lease in the fixed asset.
i. Organization's Leases (Lessee) As a lessee, the Organization assesses at contract inception whether a contract is, or contains, a lease.
That is, if the contract conveys the right to control the use of an identified asset for a period in exchange for consideration. BRADESCO
| Consolidated Financial Statements 81 Consolidated Financial