Central Bank of Brazil Instruction Normative No. 744 of June 12, 2026

Resolution No. 222

INSTRUCTION NORMATIVE BCB No. 744, OF JUNE 12, 2026

Amends Instruction Normative BCB No. 33, of October 29, 2020, which establishes the procedures for submitting the information referred to in Circular No. 3,979, of January 30, 2020, and amends the Filling Instructions and the layout of document code 5050 – Operational Risk Demonstration – DRO, as provided for in Instruction Normative BCB No. 33, of 2020.

The Head of the Financial System Monitoring Department - Desig, substitute, the Head of the Banking Supervision Department – Desup, the Head of the Department of Supervision of Cooperatives and Non-Bank Institutions – Desuc, and the Head of the Strategic Management and Specialized Supervision Department - Degef, in the exercise of the authority conferred upon them by art. 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil annexed to Resolution BCB No. 340, of September 21, 2023, based on arts. 85, item I, letter “b”, 88, item I, 91, item I, letter “a”, and 82, item V, letter “a”, respectively, and considering the provisions of Circular No. 3,979, of January 30, 2020, and Resolution BCB No. 556, of April 1, 2026,

RESOLVE:

Art. 1º Instruction Normative BCB No. 33, of October 29, 2020, published in the Official Gazette of the Union on November 4, 2020, in Section 1, pp. 44/45, shall enter into force with the following alterations:

“Art. 2º ...................................................................................................................................

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IV - from the reference date of June 2027, by institutions classified in Segment 3, in accordance with CMN Resolution No. 4,553, of 2017, and by institutions classified as Type 3 classified in Segment 3, in accordance with BCB Resolution No. 436, of 2024.” (NR)

“Art. 7º The request for data disposal and the communication of information correction regarding the operational risk database referred to in arts. 9 and 10 of Circular No. 3,979, of 2020, must be sent to the Central Bank of Brazil unit responsible for supervising the requesting institution.

§ 1º The request for disposal referred to in the main text must be analyzed and decided within a maximum period of 90 days.

§ 2º In the event that there is no manifestation within the period cited in § 1, counted from the proof of receipt of the request, the request shall be considered accepted.

§ 3º For the purposes of the provision of art. 10, § 1, item I, of Circular No. 3,979, of 2020, a correction is considered relevant if, for the same reference date:

I - alters the accumulated gross value by an amount equal to or greater than 5% of the Operational Loss Component (LC) calculated in the previous period;

II - results from a change in policy or event classification system, for a set of events with an accumulated gross value equal to or greater than 5% of the LC calculated in the previous period; or

III - modifies the accounting record of events with an accumulated gross value equal to or greater than R$ 500,000 (five hundred thousand reais) when such modification implies a change in the annual period for calculating the LC.” (NR)

Art. 2º The new versions of the Filling Instructions and the Layout of document code 5050 – Operational Risk Demonstration – DRO are available on the Central Bank of Brazil’s internet page, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

Art. 3º The following modifications have been made to the Filling Instructions and the Layout, valid from the reference date of June 2026:

I - in Chapters “2.1 – General Information” and “2.2 - Temporal Scope of the Document”: alteration of the start date for the mandatory submission of information by entities belonging to Segment 3 - S3;

II - in Chapter “8.1.2. Fields Reported in the Header”: inclusion of guidance for Cooperatives in item “d) Conglomerate Code (field: codigoConglomerado)”;

III - in Chapter “8.2.2. Fields of Individualized Events”:

a) exclusion of item “e) Business Unit (field: unidadeNegocio)” and renumbering of the remaining items;

b) exclusion of the observation in item “j) Total Value at Risk of Contingency (field: valorTotalRisco)”; and

c) inclusion of guidance in item “t) Detailing of Loss Probabilities”;

III - in Chapter “9. XML Layout of Document 5050”:

a) exclusion of the field “unidadeNegocio”; and

b) alteration of the field name “ligadoRiscoSocioAmbiental” to “ligadoRSAC”;

IV - exclusion of Chapter “10.3. Annex III - Business Units” and renumbering of the following items.

Art. 4º Art. 5 of Instruction Normative BCB No. 33, of 2020, is hereby revoked.

Art. 5º This Instruction Normative BCB enters into force on the date of its publication.

ARISTIDES ANDRADE CAVALCANTE NETO ......

Ricardo Sivieri Zeni Head of Desup

Adalberto Felinto da Cruz Junior ......

Andre Luiz Caccavo Miguel Head of Desig

NOTE

The Operational Risk Demonstration – DRO, document code 5050, whose normative basis is Circular No. 3,979, of January 30, 2020, reflects the prudential regulation provided for in the normative framework applicable to operational risk. Instruction Normative BCB – IN BCB No. 33, of October 29, 2020, aims to present, in a synthetic manner, the guidelines for filling out the document, which consolidates information on operational losses, provisions, and passive contingencies, as of the calculation reference date.

2. Resolution BCB No. 556, of April 1, 2026, amended Circular No. 3,979, of 2020. In light of this, it is necessary to make adjustments to Instruction Normative BCB No. 33, of 2020, the Filling Instructions, and the Layout of the DRO in order to align them with the provisions of Circular No. 3,979, of 2020.

3. This Instruction Normative aims to implement the following changes:

I - postponement, to June 1, 2027, of the deadline for mandatory submission of the DRO, by institutions classified in Segment 3 – S3, in accordance with CMN Resolution No. 4,553, of January 30, 2017, and by institutions classified as Type 3 classified in S3, in accordance with BCB Resolution No. 436, of November 28, 2024;

II - revocation of art. 5 of Instruction Normative BCB No. 33, of 2020, which deals with the requirement to identify the business unit where the loss occurred;

III - alteration of art. 7 of Instruction Normative BCB No. 33, of 2020, to meet the requirements for requesting data disposal and communicating information correction to the operational risk database, as well as the requirements for establishing, by the Central Bank, the criteria for relevance; and

IV - changes in Chapters 2, 8, 9, and 10 of the Filling Instructions and Layout of the DRO.

4. Decree No. 10,411, of June 30, 2020, regulates the conduct of regulatory impact analysis – AIR as a prerequisite for the issuance of normative acts. However, in its article 4, the aforementioned decree establishes the hypotheses for exemption from conducting an AIR. This Instruction Normative falls under the hypotheses provided for in items II and IV, namely: II - Normative act intended to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives; and IV - Normative act that aims to update or revoke norms considered obsolete, without alteration of merit.

5. As described in paragraphs 2 and 3, the changes being promoted both in IN BCB No. 33, of 2020, and in the Filling Instructions and Layout of the DRO result from the publication of Resolution No. 556, of 2026, which rendered some provisions of the aforementioned IN BCB and other guidelines obsolete, which justifies the classification of this IN BCB under items II and IV of art. 4 of the aforementioned Decree.

6. In view of the foregoing, we understand that the issuance of this Instruction Normative BCB is exempt from conducting an AIR.

ARISTIDES ANDRADE CAVALCANTE NETO ......