Regulatory Alerts2026-04-17 | Instrução Normativa BCB 726Central Bank of Brazil Instruction Normative No. 726 of April 17, 2026
The Central Bank of Brazil issued Instruction Normative No. 726 to amend Instruction Normative No. 385/2023 by introducing the Linked Assets table to the Pillar 3 Report and updating the layouts of tables LIQ1, CR1, CR3, and CR5. These changes align Brazilian regulatory disclosures with Basel Committee on Banking Supervision recommendations and adapt to new accounting standards effective in 2025. The regulation also clarifies that cells in the LIQ1 table should remain blank where specified and removes certain deductions from credit risk tables to reflect current accounting treatments.
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