BTG Pactual publishes June 2026 financial statements, auditor report included

• Fair value of complex or illiquid financial instruments: The audit highlighted model risk and management assumptions. Testing covered data integrity, controls, and specialist revaluations.
• Expected credit loss allowances under CMN Resolution 4,966: The allowance calculation depends on judgment on staging, guarantees, and forward-looking assumptions. Models and classifications were tested.
• Information technology environment: The audit also covered legacy systems and cybersecurity. Controls testing supported audit scope and reliance for financial reporting.

Banco BTG Pactual released an independent auditor’s report on its parent and consolidated financial statements for the six-month period ended June 30, 2026.

PricewaterhouseCoopers issued an unmodified opinion, saying the statements fairly present financial position, performance, and cash flows under Brazilian banking accounting rules.