Company: BBD
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001292814-25-001244
Chunk: 378

Company: BANK BRADESCO
Filing Date: 2025-03-31
Form: 20-F
Item: Item 19
Chunk 378
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 amount
of R$689,508thousand was reclassified to the statement of income, net of tax effects. The accumulated balance in OCI on December 31,
2024 is R$16,472thousand, this amount will be appropriated to profit or loss until the year 2027.

There werenogains/(losses) related to
the cash flow accounting hedge, recorded in profit or loss for the year ended December 31, 2024 and 2023.

Fair value hedge - Financial
instruments classified in this category aim to offset the risks arising from the exposure to the fair value changes in the hedged item,
with gain or loss being recognized in statement of income. The hedged object is adjusted at fair value and the effective portion of the
valuations or devaluations recognized in statement of income. When the hedging instrument expires or is sold or in case of discontinuation
of the hedge, any adjustment to the hedged item is recognized directly in statement of income.

  Schedule of fair value hedge                                                                                                                                                                                                                                                 
  Strategy                            R$ thousands                                                                                                                                                                                                                             
                                      Hedge instrument nominal value      Hedge object book value      Accumulated fair value adjustments in shareholders' equity (gross of tax effects)      Accumulated fair value adjustments in shareholders' equity (net of tax effects)  
  Debenture hedge                     18,555                              22,072                       79                                                                                     43                                                                               
  Total on December 31, 2024 (1)      18,555                              22,072                       79                                                                                     43                                                                               

(1) Referring to the risk of Debentures, using Swap
contracts, with maturity dates through 2031. There were no strategies in this operation as of December 31, 2023.

There werenogains/(losses) related to
the fair value accounting hedge, recorded in OCI, in the year ended December 31, 2024 and 2023.

Hedge of investments abroad

The financial instruments classified in
this category, have the objective of reducing the exposure to foreign exchange variation of investments abroad, whose functional currency
is different from the national currency, which impacts the result of the Group. The effective portion of the valuations or devaluations
of these instruments is recognized in a separate account of accumulated OCI, net of tax effects and is only transferred to income in two
situations: (i) hedge ineffectiveness; or (ii) in the disposal or partial sale