RegAlert2025-10-21 | Resolução BCB 513Added
BCB Resolution No. 513 on Accounting Concepts and Criteria for Sustainability Assets and Liabilities
BCB Resolution No. 513 establishes accounting concepts and criteria for the measurement, recognition, derecognition, and disclosure of sustainability assets and liabilities for institutions regulated under BCB Resolution No. 92. It defines sustainability assets as non-financial, intangible, and transferable items promoting social, environmental, or climate sustainability, and sustainability liabilities as obligations linked to such commitments. The resolution mandates specific valuation methods, classification into retirement or trading categories, and detailed explanatory note disclosures regarding policies, fair values, and risk classifications. It amends BCB Resolution No. 2 to require segregated presentation of these items in financial statements and enters into force on January 1, 2027.
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Resolution No. 513
BCB RESOLUTION NO. 513, OF OCTOBER 21, 2025
Dispenses with the concepts and accounting criteria to be observed by consortium administrators, payment institutions, securities brokerage companies, securities distribution companies, and foreign exchange brokerage companies authorized to operate by the Central Bank of Brazil in the measurement, recognition, derecognition, and accounting disclosure of sustainability assets and liabilities, and on the disclosure in explanatory notes of additional information related to sustainability assets and liabilities to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.
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Lineage: Amended
Show all related documents (6)
- Amended by
- BCB Resolution No. 553 of March 3, 20262026
- Issued under
- Lei n.º 4.595, de 31 de dezembro de 1964 — dispõe sobre a política e as instituições monetárias, bancárias e creditícias (establishes the National Financial System and the Banco Central do Brasil)1964Law No. 11.795 dated 2008-10-08not in RegAlertLaw No. 12.865 dated 2013-10-09not in RegAlertLaw No. 4.728 dated 1965-07-14not in RegAlertResolution No. 5.252 dated 2025-09-25not in RegAlert
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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