2025-07-03 | Resolução BCB 485

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BCB Resolution No. 485 — Updates Accounting Line Item Nomenclature for Financial Cost Calculation Due to Deficiency in Fulfilling Rural Credit Obligations (MCR 6-5) and Sets Calculation Period for Credit Cooperatives (MCR 6-2)

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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CMN Resolution No. 5,216 — Amen…2025Law No. 4829 dated 1965-11-05not in RegAlertResolution CMN No. 4,966 — Acco…2021BCB Resolution No. 485 —Updates Accounting Line Item …2025-07-03 · this document
amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

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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