Regulatory Alerts2026-05-28 | Resolução BCB 571BCB Resolution No. 571 — Amends Resolution BCB No. 352 of November 23, 2023, regarding accounting concepts and criteria for financial instruments and hedge accounting
The Collegiate Board of the Central Bank of Brazil issued Resolution BCB No. 571 to amend Resolution BCB No. 352, which governs accounting concepts and criteria for financial instruments and hedge accounting for regulated institutions. The amendment specifically modifies Article 81 to redefine categories of guaranteed credits, including those backed by fiduciary alienation of real estate, sovereign guarantees, and majoritarian government guarantee funds. This resolution entered into force on the date of its publication, directly impacting the financial reporting standards for institutions subject to the Central Bank's accounting regulations.
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