v3.26.1
SUPPLEMENTARY PENSION PLANS (Tables)
 12 Months Ended
Dec. 31, 2025
Supplementary Pension Plans  
Schedule of main assumptions
   
Risk factors On December 31
2025 2024
Nominal discount rate  3.50% - 11.32% p.a. 3.50% - 10.94% p.a.
Nominal rate of future salary increases  3.50% p.a. 3.50% p.a.
Nominal growth rate of social security benefits and plans  3.50% p.a. 3.50% p.a.
Initial rate of growth of medical costs   6.92% - 7.64% p.a. 7.23% - 7.64% p.a.
Inflation rate  3.50% p.a. 3.50% p.a.
Biometric table of overall mortality  AT 2000 and BR-EMS AT 2000 and BR-EMS
Biometric table of entering disability  Per plan Per plan
Expected turnover rate - -
Probability of entering retirement  100% in the 1ª eligibility to a benefit by the plan 100% in the 1ª eligibility to a benefit by the plan
Schedule of actuarial obligations of the benefit plans
       
  R$ thousands
Retirement Benefits Other post-employment benefits
Year ended on December 31 Year ended on December 31
2025 2024 2025 2024
(i) Projected benefit obligations:        
At the beginning of the year 2,556,966 2,794,954 819,725 857,347
Cost of current service 327 1,179 -   -  
Interest cost 258,434 249,162 83,635 78,223
Participant’s contribution 467 465 -   -  
Actuarial gain/(loss) (1) (11,271) (218,019) 10,232 (65,504)
Transfers -   (278) -   -  
Past service cost - plan changes (18,286) -   -   -  
Early elimination of obligations -   (1,284) -   -  
Benefit paid (262,798) (269,280) (52,264) (50,341)
At the end of the year 2,523,839 2,556,899 861,328 819,725
         
(ii) Plan assets at fair value:        
At the beginning of the year 2,416,615 2,402,006 -   -  
Expected earnings 245,129 214,092 -   -  
Actuarial gain/(loss) (1) (98,294) (125,943) -   -  
Contributions received:       -  
- Employer 56,179 195,343 -   -  
- Employees 467 465 -   -  
Transfers -   (134) -   -  
Early elimination of obligations -   -   -   -  
Benefit paid (262,288) (269,281) -   -  
At the end of the year 2,357,808 2,416,548 -   -  
         
(iii) Changes in the unrecoverable surplus:        
At the beginning of the year 62,210 57,939 -   -  
Interest on the irrecoverable surplus 6,642 5,471 -   -  
Change in irrecoverable surplus (1) 986 (1,200) -   -  
At the end of the year 69,838 62,210 -   -  
         
(iv) Financed position:        
Deficit plans (2) 235,869 202,561 861,328 819,725
Net balance 235,869 202,561 861,328 819,725
(1)In the year ended December 31, 2025, the remeasurement effects recognized in Other Comprehensive Income, totaled R$(54,773) thousand, (R$87,297 thousand in 2024), net of tax effects; and
(2)Bradesco and its subsidiaries, as sponsors of said plans, considering an economic and actuarial study, calculated their actuarial commitments and recognize in their consolidated financial statements the actuarial obligation due.
Schedule of net cost/(benefit) of the pension plans consolidated statement of income
   
  R$ - thousand
Year ended on December 31
2025 2024
Projected benefit obligations:    
Cost of service (17,958) 977
Cost of interest on actuarial obligations 341,787 327,252
Expected earnings from the assets of the plan (244,914) (214,085)
Interest on irrecoverable surplus 6,642 5,469
Net cost/(benefit) of the pension plans 85,557 119,613
Schedule of maturity present value of defined benefit plans
   
  R$ thousands
Retirement Benefits Other post-employment benefits
Weighted average duration (years) 7.91 9.53
2026 277,251 65,693
2027 292,614 68,711
2028 295,969 72,796
2029 298,759 76,963
2030 300,824 81,159
After 2031 1,506,457 467,572
Schedule of assets of pension plans
           
  On December 31
Assets of the Alvorada Plan Assets of the Bradesco Plan Assets of the Kirton Plan
2025 2024 2025 2024 2025 2024
Asset categories            
Equities - - 1.6% 4.9% - -
Fixed income 95.6% 95.2% 95.6% 90.5% 100.0% 100.0%
Real estate 3.4% 3.8% 1.7% 2.3% - -
Other 1.0% 1.0% 1.1% 2.3% - -
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Schedule of sensitivity analysis of the benefit plan obligations
       
Rate Discount rate/Medical inflation rate Sensitivity Analysis Effect on actuarial liabilities Effect on the present value of the obligations
Discount rate 11.72% - 12.32% Increase of 1 p.p. reduction (237,741)
Discount rate 9.72% - 10.32% Decrease of 1 p.p. increase 272,395
Medical Inflation 7.92% - 8.64% Increase of 1 p.p. increase 70,578
Medical Inflation 5.92% - 6.64% Decrease of 1 p.p. reduction (61,359)