Regulatory Alerts2026-06-03 | Instrução Normativa BCB 741Central Bank of Brazil Instruction Normative No. 741 of June 3, 2026
The Central Bank of Brazil issued Instruction Normative No. 741 to amend the Cosif accounting standards by removing Level II capital instruments and introducing a comprehensive Reference Asset (AR) framework. The regulation establishes new accounting rubrics for liquidity management, interfinancial relations, credit operations, and payment transactions to enhance transparency and risk dispersion. These changes take effect in June 2026 for most provisions and July 2027 for related-party transaction reporting.
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