RegAlert2024-11-07 | Instrução Normativa BCB 545Added
BCB Instruction No. 545 of November 7, 2024 - Amends the Instructions for Calculating and Filling Out the Market Risk Statement (DRM) Information
This instruction updates the Instructions for Calculating and Filling Out the Market Risk Statement (DRM) information, effective for the January 2025 reporting base. The amendments primarily replace the term "market value" with "fair value" across various items in the DRM guidelines and remove obsolete normative citations. These changes align the document with International Financial Reporting Standard (IFRS 9) and Brazilian accounting standards without altering the substantive content, layout, or submission methods of the DRM.
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BCB INSTRUCTION NO. 545, OF NOVEMBER 7, 2024
Amends the Instructions for Calculating and Filling Out the Information of the Market Risk Statement (DRM), governed by BCB Resolution No. 84, of March 31, 2021, and Instruction No. 101, of April 26, 2021.
The Head of the Department of Financial System Monitoring – Desig, in the exercise of the authority conferred upon him by Art. 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, published through BCB Resolution No. 340, of September 21, 2023, based on Art. 85, item I, letter “b”, of the said Regulations, and considering the provisions of CMN Resolutions Nos. 4,924, of June 24, 2021, 4,955 and 4,958, both of October 21, 2021, 4,553, of January 30, 2017, 4,557, of February 23, 2017, and 4,966, of November 25, 2021, BCB Resolutions Nos. 84, of March 31, 2021, and 352, of November 23, 2023, and Circular No. 3,876, of January 31, 2018,
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Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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