Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003701
Chunk: 83

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 83
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 liabilities classified at amortized cost,
the Organization uses the effective interest rate method, except instruments of equity cost. c) Financial assets and liabilities I) Financial
assets The Organization classifies and measures financial assets based both on business model for the management of financial assets,
and on the characteristics of the contractual cash flow. The Organization classifies financial assets into three categories: (i) measured
at amortized cost (AC); (ii) measured at fair value through other comprehensive income (FVOCI); and (iii) measured at fair value through
profit or loss (FVTPL). - Business model: it relates to the way in which the Organization manages its financial assets to generate cash
flows. The purpose of the Management for a particular business model, is: (i) to maintain the assets to receive contractual cash flows;
(ii) to maintain the assets to receive the contractual cash flows and sales; or (iii) to maintain the assets for trading. When the financial
assets conform to the business models (i) and (ii), the SPPJ test should be applied. Financial assets held under business model (iii)
are measured at fair value (FVTPL). - Teste SPPJ: O objetivo deste teste é avaliar os termos contratuais dos instrumentos financeiros
para determinar se dão origem a fluxos de caixa em datas específicas que se enquadram como somente pagamento de principal
e juros sobre o montante principal. - SPPJ Test: The purpose of this test is to assess the contractual terms of the financial instruments
to determine if they give rise to cash flows at specific dates that conform only to the payment of the principal and interest on the principal
amount. In this sense, the principal refers to the fair value of the financial asset at the initial recognition and interest refers to
the consideration for the time value of money, the credit risk associated with the principal amount outstanding for a specific period
of time and other risks and borrowing costs. Financial instruments that do not fall under the aforementioned concept are measured at FVTPL,
such as derivatives. BRADESCO | Consolidated Financial Statements 74 Consolidated Financial Statements | Notes to the Consolidated Financial
Statements • Measured at fair value through profit and loss All financial assets that do not meet the criteria of measurement at
amortized cost or at FVOCI are classified as measured at FVTPL, in addition to those assets that in the initial recognition are irrevocably