Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003701
Chunk: 84

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 84
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designated at FVTPL, if this eliminates or significantly reduces asset-liability mismatches. Financial assets measured at FVTPL are initially
recorded in the consolidated statement of financial position at fair value with the transaction cost and subsequent changes are recognized
immediately in profit or loss. Realized and unrealized gains and losses arising from changes in the fair value of non-derivative financial
assets are recognized directly in the statement of income under “Net gains /(losses) from financial assets and liabilities at fair
value through profit or loss”. Interest income on financial assets measured at FVTPL is included in “Income from operations
with securities and similar instruments”. For the treatment of derivative assets see Note 7f III). • Measured at fair value
through other comprehensive income They are financial assets that meet the criterion of the SPPJ test, which are held in a business model
whose purpose is both to maintain the assets to receive the contractual cash flows as well as for sale. Financial assets are initially
recognized at fair value, plus any income or transaction costs that are directly attributable to their acquisition or their issuance and
are, subsequently, measured at fair value with gains and losses being recognized in Other Comprehensive Income. Expected loan losses are
recorded in the statement of income. Interest income is recognized in the statement of income using the effective interest rate method.
Dividend income is recognized within “Net gain or (loss) with securities and interbank investments” when the Organization’s
right to receive payment is established. Gains or losses arising out of exchange variation on investments in debt securities classified
as FVOCI are recognized in the consolidated statement of income. See Note 7f (III) for more details of the treatment of the expected loan
losses. The Organization can also make an irrevocable designation of an equity instrument for when there is no trading strategy for the
category of Fair Value through Other Comprehensive Income. In this case, there is no record of any effects on the Consolidated Statement
of Income of subsequent events related to this asset, except for dividends that represent the investment result itself. • Measured
at amortized cost Financial assets that meet the criterion of the SPPJ test, which are held in a business model whose purpose is to maintain
the assets to receive the contractual cash flows. BRADESCO | Consolidated Financial Statements 75 Consolidated Financial Statements |
Notes to the Consolidated Financial Statements The financial assets measured at amortized cost are assets initially recognized at fair