Regulatory Alerts2026-06-24 | Instrução Normativa BCB 751Normative Instruction BCB No. 751 — Discloses the Accounting Lines of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, Used as the Basis for Calculating Ordinary, Special, and Additional Contributions to the Credit Guarantee Fund – FGC
The Central Bank of Brazil issued Normative Instruction No. 751 to disclose the specific accounting lines from the Cosif standard that serve as the calculation base for the ordinary, special, and additional contributions of institutions associated with the Credit Guarantee Fund (FGC). This instruction revokes the previous Normative Instruction No. 566 and establishes the precise accounts for calculating the Adjusted Net Worth (PLA), Reference Value (VR), Reference Deposits (CR), and Reference Assets (AR) required for these contributions and the allocation of federal public securities. By consolidating these technical definitions into a single normative act, the Central Bank ensures regulatory clarity and is exempt from conducting a Regulatory Impact Analysis under Decree No. 10,411/2020.