Regulatory Alerts2026-06-25 | Resolução CMN 5316CMN Resolution No. 5316 - Amends CMN Resolution No. 5,259 of October 23, 2025, regarding the preparation and submission of the Combined Trial Balance of the Cooperative System
The Central Bank of Brazil, acting through the National Monetary Council, amends Resolution CMN No. 5,259 to update the requirements for the Combined Trial Balance of the Cooperative System. The revised rules mandate that institutions within three-level cooperative systems prepare and transmit the combined trial balance to primary institutions, which must then submit it along with individual accounting documents to the Central Bank. These regulatory changes enter into force on July 1, 2028.
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