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.
The Central Bank of Brazil, in accordance with Article 9 of Law No. 4,595 of December 31, 1964, makes public that the National Monetary Council, in a session held on June 25, 2026, based on Article 4, main text, items VIII and XII, of the aforementioned Law, Article 1, main text and § 1, of Complementary Law No. 130 of April 17, 2009, and considering the provisions of Article 61 of Law No. 11,941 of May 27, 2009,
RESOLVES:
Article 1. Resolution CMN No. 5,259 of October 23, 2025, published in the Official Gazette of the Union on October 28, 2025, shall enter into force with the following alterations:
“Article 5. The Combined Trial Balance of the Cooperative System must be submitted to the Central Bank of Brazil monthly by:
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§ 1. The institutions mentioned in item I of the main text, which are part of a three-level cooperative system, must prepare and submit the Combined Trial Balance of the Cooperative System to the institutions mentioned in item II of the main text.
§ 2. The document referred to in the main text must include:
I - the individual accounting documents received in accordance with Article 2-A, main text, item II, of Resolution CMN No. 4,911 of May 27, 2021; and
II - the cooperative combined documents received in accordance with § 1, when applicable.” (New text)
“Article 11-A. The duties and responsibilities provided for in this Resolution apply to the institutions mentioned in Article 5, main text.
Sole paragraph. The provisions of the main text also apply to the submission of individual accounting documents to the Central Bank of Brazil together with the Combined Trial Balance of the Cooperative System, as provided for in Article 5, § 2.” (New text)
Article 2. This Resolution enters into force on July 1, 2028.
GABRIEL MURICCA GALÍPOLO President of the Central Bank of Brazil