Normative Instruction BCB No. 733 of May 4, 2026

Resolution No. 222

NORMATIVE INSTRUCTION BCB No. 733, OF MAY 4, 2026

Amends the layout and filling instructions for document code 3040 - Credit Risk Data, of the Credit Information System (SCR), as provided for in Circular Letter No. 3,869, of March 19, 2018.

The Head of the Financial System Monitoring Department – Desig, in the exercise of the authority conferred 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 Art. 85, item I of the aforementioned Regulations, considering the provisions of CMN Resolutions Nos. 4,676, of July 31, 2018, and 5,037, of September 29, 2022, Circular No. 3,870, of December 19, 2017, Resolution BCB No. 188, of February 23, 2022, and Circular Letter No. 3,869, of March 19, 2018,

R E S O L V E S:

Art. 1º New versions of the layout and filling instructions for document code 3040 - Credit Risk Data shall come into force, from the specified base dates, available on the Central Bank of Brazil’s internet page, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/scrdoc3040 .

Art. 2º The following modifications were made to the layout of document 3040, indicated in the document with the acronym (NR), with effect from the base date of May 2026:

I - In Doc3040, table “h. Financial Instrument Accounting Information - CMN Resolution 4.966/2021 (ContInstFinRes4966)”: alteration of the description of the field “Income of the month”;

II - In Annex 26 - Additional Info:

a) in domain 03 – Exits: alteration of the description of subdomain 10 to “Cancellation of contract or limit”;

b) in domain 04 - Instrument registered in registration, settlement, and custody systems authorized by the Central Bank of Brazil: inclusion of the following subdomains:

1. 12, with the description “CIP/NUCLEA”;

2. 13, with the description “TAG IMF”;

3. 14, with the description “SPC Grafeno”; and

4. 15, with the description “QS – Quick Soft”;

c) in domain 06 - Asset pledged in registration, settlement, and custody systems authorized by the Central Bank of Brazil, inclusion of the following subdomains:

1. 12, with the description “CIP/NUCLEA”;

2. 13, with the description “TAG IMF”;

3. 14, with the description “SPC Grafeno”; and

4. 15, with the description “QS – Quick Soft”.

Art. 3º The following modifications were made to the layout of document 3040, indicated in the document with the acronym (NR2), with effect from the base date of July 2026:

I - In Annex 26: Additional Info:

a) in domain 14 – Legal and Regulatory Pledge: exclusion of subdomain 05; and

b) in domain 21 – Loan between individuals: inclusion of indication of Qualified Investor;

II - In Annex 37: Type of Regulatory Use: inclusion of domain 12, with the description “Real estate credit operations (Resolution No. 4676/2018 and BCB Resolution No. 188/2022)”; and

III - Inclusion of the following Annexes:

a) 50 - Real estate credit specification; and

b) 51 - Real estate credit complement.

Art. 4º The following modification was made to the layout of document 3040, indicated in the document with the acronym (NR3), with effect from the base date of November 2026:

I - In Annex 8: Special Characteristic - CaracEspecial: alteration in the description of domain 25 to “Limit subject to provision”.

Art. 5º The following modifications were made to the filling instructions, identified by the acronym (NR), with effect from the base date of May 2026:

I - In Chapter “D - Operation Information” – “4. Additional Information – (tag <Inf>)” - “I. In the fields “ type and subtype of the information ” (attribute “Tp”)”:

a) in “c) Exits”:

1. table: alteration of the description of domain 0310 to “Exit by cancellation of contract or limit”;

2. item 10: alteration of the description of domain 0310 to “Exit by cancellation of contract or limit”; and

3. item 11: alteration in the description of the field Cd of the exit by portability of operation - domain 0311;

b) in “d) Instrument registered in registration, settlement, and custody systems authorized by the Central Bank of Brazil”: update of domain 04 table with the Inclusion of subdomains 12 to 15;

c) in “e) Asset registered as collateral”: update of the table of domain 06 with the Inclusion of subdomains 12 to 15;

II - In chapter “I. Financial Instruments – (new tags < ContInstFinRes4966 > < Stage > < Loss >)”:

a) in “h) Income of the month”:

1. alteration of the description; and

2. inclusion of accounts that must serve as reference for the registration of “Income of the month”;

b) in “l): Reason for allocation in Stage”:

1. inclusion of observations 3 and 4; and

2. inclusion of example.

Art. 6º The following modifications were made to the filling instructions, identified by the acronym (NR2), with effect from the base date of July 2026:

I - In Chapter “D - Operation Information” – “4. Additional Information – (tag <Inf>)” - “I. In the fields “ type and subtype of the information ” (attribute “Tp”)”:

a) in “j) Legal and regulatory pledge”:

1. discontinuation of domain 1405; and

2. inclusion of observations regarding subdomain 1408;

b) in “p) Loan between individuals”: inclusion of indication of Qualified Investor.

Art. 7º The following modification was made to the filling instructions, identified by the acronym (NR3), with effect from the base date of November 2026:

I - In Chapter “D - Operation Information” – “1. Basic Operation Information – (tag <Op>)”:

a) in “XVIII - In the field “special characteristic” (attribute “CaracEspecial”)”:

1. alteration of the description of domain 25 to “Limit subject to provision”; and

2. alteration of item xxiii to “xxiii. Credit limits and credits to be released subject to the establishment of provisions for expected losses associated with credit risk”.

Art. 8º This Normative Instruction enters into force on the date of its publication.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

NOTE

The Credit Information System – SCR is a system whose objective is to collect information on credit operations of clients of financial institutions (sum of credit operations, interbank transfers, co-obligations, limits, and credits to be released). The SCR is managed by the Central Bank and fed monthly by financial institutions, being continuously updated to fulfill the functions provided for in Art. 2 of CMN Resolution No. 5,037, of September 29, 2022, and in accordance with Circular No. 3,870, of 2017.

2. On October 10, 2025, the Monetary National Council (CMN) and the Central Bank of Brazil, issued CMN Resolution No. 5,255 and BCB Resolution No. 512, amending, respectively, CMN Resolution No. 4,676, of July 31, 2018, and BCB Resolution No. 188, of February 23, 2022. These regulations promoted changes, respectively, in the model for directing savings deposit resources and in the rules governing the compulsory reserve collection on this type of deposit.

3. Regarding compulsory reserve collection, note that BCB Resolution No. 512, of 2025, allowed that up to 5% of the balances of savings deposits in the free mode, when used for real estate credit operations, may be deducted from the requirement to collect on this type of deposit. This deduction limit will be increased by 1.5 percentage points per year starting from 2027, until reaching a cap of 20% of the calculation base. The operations used for the purpose of this deduction cannot be counted towards compliance with the direction of resources captured in savings deposits as regulated by Resolution No. 4,676, of 2018.

4. With the proposed change in the SCR, financial institutions must inform which operations will be used for the purpose of deducting the compulsory reserve collection of savings deposits and which will be counted for the purpose of compliance with the direction of this type of deposit. This will allow for the identification of individual operations used for each purpose and contribute to the periodic evaluation of the results resulting from the norms that provide for the direction of savings deposits, expressly provided for in Art. 26-A of Resolution No. 4,676, of 2018, with the wording given by CMN Resolution No. 5,255, of October 10, 2025.

5. Additionally, CMN Resolution No. 5,255, of 2025, established that amortization systems for operations with a price index update clause may include an additional amortization component intended to minimize variations in the nominal value of installments. With this, the CMN sought to provide more security for the contracting of operations with a price index update clause, ensuring greater predictability to borrowers regarding the values of installments.

6. With this, it became necessary to include specific fields in the layout of document code 3040, which will allow verifying the degree of use of the additional amortization component by regulated institutions and the evolution of credit operations that use this mechanism over time, allowing for the evaluation of the effectiveness of the measure adopted by the CMN and the need for possible adjustments in the regulation.

7. For convenience, aiming to improve the monitoring of loan operations between individuals, a marker is being added to inform whether the creditor of these operations is or is not a qualified investor, in accordance with Article 12 of CVM Resolution No. 30, of May 11, 2021.

8. In addition to the adjustments mentioned in the previous paragraphs, changes were made with the aim of promoting wording adjustments, exclusion of domains no longer used, as well as the inclusion of new registration, settlement, and custody systems authorized by the Central Bank of Brazil, listed below:

I - CIP/NUCLEA;

II - TAG IMF;

III - SPC Grafeno; and

IV - QS – Quick Soft.

9. Regarding the entry into force of the changes provided for in this IN BCB, after internal discussions and with the market, the following schedule was agreed upon:

I - from November 2026 – changes related to the marking of limits subject to provision;

II - from July 2026 – changes related to real estate credit and qualified investor; and

III - from May 2026 – the other changes.

10. 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 of general interest to economic agents. However, in its Article 4, the aforementioned decree establishes the hypotheses for exemption from conducting AIR. The present IN BCB falls under the hypotheses provided for in items II - normative act intended to discipline rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives; V - normative act that aims to preserve liquidity, solvency, or integrity (...) b) of the financial, capital, and foreign exchange markets; and IV - normative act that aims to update or revoke norms considered obsolete, without change of merit

11. With the issuance of the regulations cited in paragraph 2, there was no alternative but to alter document code 3040 so that it could receive the new information, allowing the Central Bank to perform better control of real estate credit operations, thus justifying the classification of the present IN BCB under item II of Art. 4 of Decree No. 10,411, of 2020. The inclusion of the qualified investor marker aims to improve the monitoring of the financial system, justifying the classification of the present IN BCB under item V, letter “b” of the aforementioned Decree. Finally, the other proposed changes aimed only to promote adjustments in the layout and filling instructions, without major impacts on document code 3040, which also justifies its classification under item IV of Art. 4 of the aforementioned Decree.

12. Thus, based on the provisions of paragraphs 10 and 11, I understand that the issuance of the present Normative Instruction is exempt from conducting regulatory impact analysis.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA Head of the Department of Monitoring

of the Financial System