Regulatory Alerts2026-02-26 | Resolução CMN 5281CMN Resolution No. 5,281 — Establishes Criteria for Financial Institutions on Accounting Recognition, Measurement, and Disclosure of Virtual Assets
The Central Bank of Brazil, via the National Monetary Council, issued Resolution CMN No. 5,281 to establish mandatory accounting criteria for financial institutions regarding the recognition, measurement, and disclosure of virtual assets. The regulation requires initial recognition at paid or fair value, subsequent monthly measurement at fair value with gains or losses recognized in income, and specific derecognition triggers. It also mandates detailed explanatory note disclosures covering valuation methods, risk descriptions, quantity variations, and fair value hierarchies for all relevant virtual asset categories.
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