Normative 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 Heads of the Department of Financial System Monitoring – Desig and the Department of Resolution and Sanctioning Action – Derad, in exercise of the authority granted to them by Article 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 Articles 85, item I, letter "a", and 100, item III, letter "b", respectively, and considering the provisions of Article 6, §1, item I, of CMN Resolution No. 4,222, of May 23, 2013, and Article 14 of BCB Resolution No. 102, of June 7, 2021,

RESOLVE:

Art. 1. Disclose the accounting lines of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, used as the basis for calculating the ordinary, special, and additional contributions of institutions associated with the Credit Guarantee Fund – FGC and the amount to be allocated in federal public securities – MATPF, as provided for in CMN Resolution No. 4,222, of May 23, 2013, and BCB Resolution No. 102, of June 7, 2021, which are listed in the annexes to this Normative Instruction.

Art. 2. Normative Instruction BCB No. 566, of December 17, 2024, published in the Official Gazette of the Union on December 18, 2024, is hereby revoked.

Art. 3. This Normative Instruction enters into force on the date of its publication.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA CLIMERIO LEITE PEREIRA

Head of Desig Head of Derad

ANNEX I TO NORMATIVE INSTRUCTION BCB NO. 751, OF JUNE 24, 2026

Accounting lines of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, used as the basis for calculating the ordinary contributions to the Credit Guarantee Fund – FGC.

9.8.2.10.01.01-4 Demand Deposits or Withdrawable Upon Prior Notice

9.8.2.10.01.02-1 Savings Deposits

9.8.2.10.01.03-8 Time Deposits

9.8.2.10.01.04-5 Non-Negotiable Deposits by Check

9.8.2.10.01.05-2 Bills of Exchange

9.8.2.10.01.06-9 Mortgage Notes

9.8.2.10.01.07-6 Real Estate Credit Notes

9.8.2.10.01.08-3 Agribusiness Credit Notes

9.8.2.10.01.09-0 Repo Operations - Related - after March 8, 2012

9.8.2.10.01.10-0 Development Credit Notes

ANNEX II TO NORMATIVE INSTRUCTION BCB NO. 751, OF JUNE 24, 2026

Accounting lines of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, used as the basis for calculating the special contributions to the Credit Guarantee Fund – FGC.

9.8.2.10.02.01-3 Time Deposit with Special Guarantee - with Assignment of Receivables

ANNEX III TO NORMATIVE INSTRUCTION BCB NO. 751, OF JUNE 24, 2026

Accounting lines of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, used as the basis for calculating the Reference Deposits – CR for the purpose of calculating the additional contributions to the Credit Guarantee Fund – FGC and the amount to be allocated in federal public securities – MATPF.

9.8.2.10.03.01-2 Total Deposits

9.8.2.10.03.02-9 (-) Deposits from Related Entities

9.8.2.10.03.03-6 (-) Deposits from Financial Institutions

ANNEX IV TO NORMATIVE INSTRUCTION BCB NO. 751, OF JUNE 24, 2026

Accounting lines of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, used as the basis for calculating the Adjusted Net Worth – PLA for the purpose of calculating the additional contributions to the Credit Guarantee Fund – FGC and the amount to be allocated in federal public securities – MATPF.

ADJUSTED NET WORTH (PLA)

a - Adjusted net worth by the balances of income and expense accounts

6.0.0.00.00.00-4 Net Worth

7.0.0.00.00.00-3 Income Result

8.0.0.00.00.00-2 (-) Loss Result

b - Debt Instruments Eligible for Supplementary Capital

4.3.9.10.20.00-1 Authorized Supplementary

4.3.9.99.10.20-9 Eligible for Supplementary Capital

c - Debt Instruments Eligible for Tier 2 Capital

4.3.9.10.30.30-7 Maturity Greater than 5 Years

4.3.9.99.10.30-2 Eligible for Authorized Tier 2 Capital - Maturity Greater than 5 Years

4.3.9.10.30.31-4 Maturity Between 4 and 5 Years x (0.8)

4.3.9.99.10.31-9 Eligible for Authorized Tier 2 Capital - Maturity Between 4 and 5 Years x (0.8)

4.3.9.10.30.32-1 Maturity Between 3 and 4 Years x (0.6)

4.3.9.99.10.32-6 Eligible for Authorized Tier 2 Capital - Maturity Between 3 and 4 Years x (0.6)

4.3.9.10.30.33-8 Maturity Between 2 and 3 Years x (0.4)

4.3.9.99.10.33-3 Eligible for Authorized Tier 2 Capital - Maturity Between 2 and 3 Years x (0.4)

4.3.9.10.30.34-5 Maturity Between 1 and 2 Years x (0.2)

4.3.9.99.10.34-0 Eligible for Authorized Tier 2 Capital - Maturity Between 1 and 2 Years x (0.2)

4.3.9.10.30.36-9 Constitutional Funds

4.3.9.99.10.36-4 Eligible for Authorized Tier 2 Capital - Constitutional Funds

d - Shareholdings in the capital of financial institutions associated with the FGC

9.8.2.30.00.00-6 (-) Adjustment of Adjusted Net Worth for MATPF Purposes

ANNEX V TO NORMATIVE INSTRUCTION BCB NO. 751, OF JUNE 24, 2026

Accounting lines of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, used as the basis for calculating the Reference Value – VR for the purpose of calculating the additional contributions to the Credit Guarantee Fund – FGC and the amount to be allocated in federal public securities – MATPF.

9.8.2.25.00.00-2 REFERENCE VALUE (VR)

ANNEX VI TO NORMATIVE INSTRUCTION BCB NO. 751, OF JUNE 24, 2026

Accounting lines of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, used as the basis for calculating the Reference Assets – AR for the purpose of calculating the amount to be allocated in federal public securities – MATPF.

3.8.2.20.00.00-3 REFERENCE ASSETS (AR)

NOTE

1. This Normative Instruction replaces Normative Instruction BCB No. 566, of December 17, 2024, to disclose the accounting lines of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, used as the basis for calculating the ordinary, special, and additional contributions of institutions associated with the Credit Guarantee Fund – FGC and the amount to be allocated in federal public securities – MATPF.

2. CMN Resolution No. 4,222, of May 23, 2013, establishes, in summary, that the contributions arise from the amount of the balances of accounts related to instruments guaranteed by the FGC, defines the parameters used to calculate the additional contributions, and authorizes the Central Bank of Brazil – BCB to establish the accounts whose balances, in the accounting statements of associated institutions, must serve as the calculation base for the contributions and the MATPF. The BCB is authorized, under Article 14 of BCB Resolution No. 102, of June 7, 2021, to disclose them.

3. Article 9 of BCB Resolution No. 102, of 2021, establishes, for the purpose of calculating the additional contribution - CA, the definitions of the indicators Adjusted Net Worth – PLA, Reference Value – VR, and Reference Deposits - CR. These indicators, as provided for in Article 13-A, item I, are also considered in the calculation of the MATPF.

4. BCB Resolution No. 572, of May 29, 2026, amended BCB Resolution No. 102, of 2021, disciplining in item II of the aforementioned Article 13-A the method of calculating the Reference Assets – AR indicator, to be used exclusively in the calculation of the MATPF, and bringing adjustments to the VR and PLA indicators.

5. Considering the incremental nature of the changes made to BCB Resolution No. 102, of 2021, and in order to favor the best normative technique, the proposed text reproduces the accounting lines presented in the Annexes of Normative Instruction BCB No. 566, of 2024, to be revoked, and adds those related to the PLA, VR, and AR, which allows for the issuance of a single normative act containing all rules regarding the additional contribution and the conditions for allocating amounts in federal public securities.

6. Thus, the IN is intended exclusively to disclose the accounting lines used for calculating the contributions to the FGC and the amount to be allocated in federal public securities, taking into account the rules stipulated in hierarchically superior norms, therefore not permitting, technically or legally, regulatory alternatives. In this regard, in view of the provisions of Article 4, item II, of Decree No. 10,411, of June 30, 2020, this normative instruction is exempt from the preparation of a Regulatory Impact Analysis – AIR.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA CLIMERIO LEITE PEREIRA

Head of Desig Head of Derad