Company: BBD
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001292814-25-003700
Chunk: 83

Company: BANK BRADESCO
Filing Date: 2025-10-30
Form: 6-K
Chunk 83
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S 60 Consolidated Financial Statements in IFRS | Notes to the Consolidated Financial Statements 22) PROVISIONS, CONTINGENTS
ASSETS AND LIABILITIES a) Contingent assets The Bradesco Organization is engaged in administrative and judicial disputes regarding possible
overpayments or undue payments of federal taxes and contributions. Contingent assets related to the taxes in dispute, as well as the estimated
amounts to be recovered, when applicable, are only recognized when the outcome of the lawsuit and the corresponding credit are virtually
certain. b) Provisions classified as probable losses The Organization is a party to a number of labor, civil and tax lawsuits, arising
from the normal course of business. Management recognized provisions where, based on their opinion and that of their legal counsel, the
nature of the lawsuit, similarity to previous lawsuits, complexity and the courts standing, the loss is deemed probable. Management considers
that the provision is sufficient to cover the probable losses generated by the respective lawsuits. I) Labor claims These are claims brought
by former employees and outsourced employees seeking indemnifications. Considering that the base of processes is basically made up of
processes with similar characteristics and not judged, in the period ending September 30, 2025, the measurement parameters for recording
the provision were improved, which is constituted considering the following factors, among others: date of entry of the processes (before
or after the labor reform of November/2017), based on the average value of payments made in labor claims before and after the labor reform,
propensity for loss and monetary correction of the averages calculated, in addition to individual assessment in specific cases. II) Civil
claims These are claims for compensation relating to banking products and services and the replacement of purged inflation rates resulting
from economic plans. These actions are individually controlled through the system and provisioned, as, in the period ended September 30,
2025, the measurement parameters for recording the provision were improved, with specific criteria applied to each specific type, which
may involve the average value of the processes or individual assessment, whenever the loss is determined to be probable, considering the
opinion of legal advisors, nature of the actions, similarity with previous processes, complexity and positioning of courts. In relation
to the legal claims that are pleading alleged differences in the adjustment of inflation on savings account balances and due to the implementation
of economic plans that were part of the federal government’s economic policy to reduce inflation in the 80s and 90