Company: BBD
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001292814-25-001244
Chunk: 367

Company: BANK BRADESCO
Filing Date: 2025-03-31
Form: 20-F
Item: Item 19
Chunk 367
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 up to the 30% limit of the taxable
profit for the period. Deferred tax assets are recognized based on current expectations of realization considering technical studies and
analyses carried out by Management.

The provision for income tax is calculated
at the base rate of15% of taxable income, plus an additional10%. The social contribution on net income (CSLL) for financial, insurance
and similar companies is calculated at the rate of15% and9% for other companies. In November 2019, Constitutional Amendment No. 103
was enacted, establishing in article 32, the increase in the CSLL rate of the "Banks" to 20%, effective as of March 2020.

Provisions were recognized for income
tax and social contribution in accordance with specific applicable legislation.

The breakdown of income tax and social
contribution, showing the calculations, the origin and expected use of deferred tax assets, as well as unrecognized deferred tax assets,
is presented in Note 37 - Income Tax and Social Contribution.

  Segment reporting  

Information for operating segments is
consistent with the internal reports provided to the Executive Officers (being the Chief Operating Decision Makers), which are comprised
by the Chief Executive Officer, Executive Vice-Presidents, Managing Officers and Deputy Officers. The Company operates mainly in the
banking and insurance segments. The banking operations include operations in retail, middle market and corporate activities, lease, international
bank operations, investment banking and private banking. The Company’s banking activities are performed through its own branches
located throughout the country, in branches abroad and through subsidiaries, as well as by means of our shareholding interest in other
companies. The insurance segment consists of insurance operations, Pension Plans and capitalization plans which are undertaken through
a subsidiary, Bradesco Seguros S. A., and its subsidiaries.

  Equity  

Preferred shares have no voting rights,
but have priority over common shares in reimbursement of capital, in the event of liquidation, up to the amount of the capital represented
by such preferred shares, and the right to receive a minimum dividend per share that is ten percent (10%) higher than the dividend distributed
per share to the holders of common shares.

  Share issuance costs  

Incremental costs directly attributable
to the issuance of shares are shown net of taxes in shareholders’ equity, thus reducing the initial book value.

  ii.      Earnings per share  

The Company presents basic and diluted
earnings per share data. Basic earnings per share is calculated by allocating the net income