Company: BBD
Filing Date: 2025-05-30
Form Type: 6-K
Source: 0001292814-25-002283
Chunk: 79

Company: BANK BRADESCO
Filing Date: 2025-05-30
Form: 6-K
Chunk 79
---
 as collateral for their liabilities.

EAPCs
and insurance companies have been allowed to create, trade and operate investment funds with segregated assets since January 2006. Notwithstanding
the above, certain provisions of Law No. 11,196/05 will only become effective when SUSEP and CVM issue regulatory texts. In September
2007, CVM issued Instruction No. 459/07, subsequently amended by Instruction No. 587/17, which addresses the setup, management, operation
and disclosure of information on investment funds exclusively related to supplementary pension fund plans. Both were revoked by Resolution
No. 175/22, which provides for the establishment, operation and dissemination of information from investment funds, as well as the provision
of services for the funds. In January 2013, the CMN determined rules to govern the application of reserves, provisions and funds of insurance
companies, capitalization companies and EAPCs. In December 2019, the CMN published Resolution No. 4,769/19, changing the limits for the
investment of resources addressed in Resolution No. 4,444/15. Both standards were subsequently revoked by CMN Resolution No. 4,993/22,
which provides for the rules governing the investment of technical reserve resources, from provisions and funds of insurance companies,
capitalization companies, EAPCs and local reinsurers, on the investments of resources required in Brazil to guarantee the obligations
of reinsurers admitted and on the portfolio of Individual Scheduled Retirement Funds (FAPI), later amended by CMN Resolution No. 5,016/22.
In turn, CNSP enacted CNSP Resolution No. 432/21, later amended by CNSP Resolution No. 448/22 and No. 453/22, revoking Resolution No.
321/15, which among various subjects, also regulates the investments by insurers, EAPCs, capitalization companies and local reinsurers.

Currently,
in addition to Complementary Law No. 109/01, the main rules governing the activity of open supplementary pension are CNSP Resolution No.
349/17 and CNSP Resolution No. 348/17, SUSEP Circular No. 563/17, SUSEP Circular
No. 564/17, both amended by Circular No. 585/19, CNSP Resolution No. 458/22 and SUSEP Circular No. 685/22.

| 63 – Reference Form – 2024 |

| 1