2025-07-03 | Resolução BCB 485Added
BCB Resolution No. 485 updates the nomenclature of accounting line items used to calculate financial costs for deficiencies in fulfilling mandatory resource requirements for rural credit (MCR 6-5) and defines the calculation period for the Value Subject to Requirement (VSE) for credit cooperatives (MCR 6-2). The resolution specifies the accounting codes and formulas for calculating RmOpC and SOpC for the period from July 1, 2025, to June 30, 2026. Credit cooperatives subject to these requirements must submit a file containing the VSE calculation memory to the Central Bank of Brazil by August 22, 2025.
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Resolution No. 485
The current text of the MCR is available at the following electronic address: www3.bcb.gov.br/mcr.
BCB RESOLUTION NO. 485, OF JULY 3, 2025
Updates the nomenclature of accounting line items related to the calculation of financial cost due to deficiency in fulfilling the obligations of rural credit (MCR 6-5) and disposes on the calculation period applicable to confederations of central credit cooperatives, cooperative banks, central credit cooperatives, and singular credit cooperatives subject to the requirement of mandatory resources (MCR 6-2) in the compliance period that begins on the first business day of the month of July 2025 and ends on the last business day of the month of June 2026, as established by CMN Resolution No. 5,216, of May 22, 2025.
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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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