Regulatory Alerts2026-07-10 | Instrução Normativa BCB 762Added · Updated
BCB Normative Instruction No. 762 — Amends BCB Normative Instructions Nos. 428 and 430, defining accounting entries for Active Compensation and Shareholders' Equity in the Accounting Standard for Regulated Institutions
The Central Bank of Brazil's Financial System Regulation Department (Denor) issued Normative Instruction No. 762, amending BCB Normative Instructions Nos. 428 and 430 to update accounting entries for institutions regulated by the Central Bank. This instruction introduces new entries for the "Novo Desenrola Brasil Program" in Normative Instruction No. 428, allowing segregated recording of gross book value and expected losses for credit operations, and modifies Normative Instruction No. 430 to distinguish credit cooperative reserve funds based on statutory restrictions for loss compensation. These changes, which are exempt from regulatory impact analysis, apply to accounting documents prepared from the July 2026 reference date, requiring reclassification of existing balances.