Company: BBD
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001292814-25-001244
Chunk: 171

Company: BANK BRADESCO
Filing Date: 2025-03-31
Form: 20-F
Item: Item 4
Chunk 171
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 the nine categories that we use, five are considered performing loans and four are doubtful loans.
 The following are the performing loan categories:
 
Rating   Our Classification                                                                   Bradesco Concept                                                               
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AA       Excellent            First-tier large company or group, with a long track record, market leadership and excellent economic and financial concept and positioning.   
A        Very Good            Large company or group with sound economic and financial position that is active in markets with good prospects and/or potential for expansion.
B        Good                 Company/group that, regardless of size, has a good economic and financial situation.                                                           
C        Acceptable           Company or group with a satisfactory economic and financial situation but with performance subject to economic variations.                     
D        Fair                 Company or group with economic and financial positioning in decline or unsatisfactory accounting information, under risk management.           
 A loan and advance operation may be upgraded if it has credit support or downgraded if in default.
 Doubtful loans are classified according to the loss perspective, as per E-H ratings as follows:
 
Rating   Our Classification
---------------------------
E        Deficient         
F        Bad               
G        Critical          
H        Uncollectible     
 A similar nine-category ranking system exists for transactions with individuals. We grade credit based on data including the individual’s income, equity and credit history, as well as other registration, behavioral and transactional information considering internal information and market sources (credit score and behavior score).
 For regulatory purposes, financial institutions are required to classify the level of risk of their loans according to the Central Bank of Brazil’s criteria, taking into consideration both the borrower’s and guarantor’s characteristics and the nature and value of the transaction, among others, in order to identify potential loan losses. For more information, see “Item 4.B.100.06 Expected credit losses on loans and advances ”.
 Past due loans and advances must be reviewed monthly. For this type of loan, regulatory provisions set the following minimum risk classifications:
 
Number of Days Past Due (1)   Minimum Classification
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              15 to 30 days   B                     
              31 to 60 days   C                     
              61 to 90 days   D                     
             91 to 120 days   E                     
            121 to 150 days   F                     
            151 to 180 days   G                     
         More than 180 days   H                     
 (1) These time periods are doubled in the case of loans with maturities in excess of 36 months.
 Financial institutions are required to determine