• 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.
• Key audit matter: fair value of complex or illiquid financial instruments, reflecting model risk and management assumptions; testing covered data integrity, controls, and specialist revaluations.
• Key audit matter: expected credit loss allowances under CMN Resolution 4,966, driven by judgment on staging, guarantees, and forward-looking assumptions; models and classifications were tested.
• Key audit matter: information technology environment, including legacy systems and cybersecurity; controls testing supported audit scope and reliance for financial reporting.

Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. Banco BTG Pactual SA published the original content used to generate this news brief on August 11, 2026, and is solely responsible for the information contained therein.