BCB Normative Instruction No. 755 — Amends BCB Normative Instruction No. 399/2023, consolidating procedures for submitting liquidity risk exposure and LCR information under BCB Resolution No. 207

The Head of the Financial System Monitoring Department – Desig, in the exercise of the attribution conferred upon him by art. 23, item I, subparagraph "a", of the Internal Regulations of the Central Bank of Brazil, annexed to BCB Resolution No. 340, of September 21, 2023, based on art. 85, item I, subparagraph "b" of the aforementioned Regulations, in view of the provisions of BCB Resolutions Nos. 207, of March 22, 2022, 436, of November 28, 2024, and 577, of June 23, 2026,

RESOLVES:

Art. 1 BCB Normative Instruction No. 399, of June 29, 2023, published in the Official Gazette of the Union - DOU on June 30, 2023, and rectified in the DOU on July 21, 2023, shall come into force with the following amendments:

“Art. 1 ...................................................................................................................................

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III - to all prudential conglomerates classified in S1, S2, S3 or S4, as established in CMN Resolution No. 4,553, of January 30, 2017, and in BCB Resolution No. 436, of November 28, 2024.

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“Art. 4 ...................................................................................................................................

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III - by the leader of the prudential conglomerate, for institutions belonging to a prudential conglomerate:

a) on a consolidated basis, in accordance with the consolidation adopted for the calculation of Reference Equity, for institutions classified in segments S1, S2, S3 and S4; and

b) on a sub-consolidated basis, within the scope of the prudential sub-conglomerate, as defined in art. 13-A of CMN Resolution No. 4,950, of 2021, for institutions classified in S1.” (NR)

“Art. 5 ...................................................................................................................................

Sole Paragraph. For institutions belonging to a prudential conglomerate, the information referred to in the caput must be prepared:

I - on a consolidated basis, in accordance with the consolidation adopted for the calculation of Reference Equity; and

II - on a sub-consolidated basis, within the scope of the prudential sub-conglomerate, as defined in art. 13-A of CMN Resolution No. 4,950, of 2021.”(NR)

“Art. 6 ....................................................................................................................................

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I - by the leading institution of each prudential conglomerate, on a consolidated basis, in relation to the information of the institutions belonging to the conglomerate;

II - by cooperative banks, credit confederations, service confederations constituted by central credit cooperatives or by central credit cooperatives, in relation to the information of all cooperatives belonging to organized systems of three or two levels, on an individual basis;

III - by financial institutions and other institutions authorized to operate by the Central Bank of Brazil not belonging to a prudential conglomerate and by cooperatives not belonging to an organized system of three or two levels; and

IV - by the leading institution of each prudential conglomerate, on a sub-consolidated basis, in relation to the information of the institutions belonging to the sub-conglomerate, for institutions classified in S1.

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Art. 2 The new versions of the Filling Instructions and the Layout of document code 2160 – Liquidity Risk Statement – DRL, model I, valid from the July 2026 reference date, are available on the Central Bank of Brazil's website, at https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

Art. 3 The following modifications were made: I – in the Filling Instructions: in “Stock of Liquid Assets, Cash Outflows and Inflows” - inclusion of sub-item 5.1; II – in the Layout: in “Annex 4 - Element code” – inclusion of guidance regarding Domain 81.

Art. 4 The submission of information prepared on a sub-consolidated basis, for the prudential sub-conglomerate, in accordance with art. 13-A of CMN Resolution No. 4,950, of 2021, is permitted for approval purposes, and may be replaced without penalty until December 31, 2026, as provided for in art. 2 of BCB Resolution No. 577, of June 23, 2026.

Art. 5 This Normative Instruction comes into force on the date of its publication.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA