BCB Resolution No. 528 — Provisions on the preparation and submission of information regarding financial instruments serving as collateral to the Credit Cooperativism Guarantee Fund – FGCoop and on the calculation of the contribution base and payment of ordinary contributions by associated institutions

The Collegiate Board of the Central Bank of Brazil, in a session held on December 3, 2025, based on art. 9 of Law No. 4.595, of December 31, 1964, on arts. 22 and 28 of Law No. 12.810, of May 15, 2013, and having in view the provisions of CMN Resolution No. 4.933, of July 29, 2021,

R E S O L V E:

CHAPTER I

ON THE OBJECT AND SCOPE OF APPLICATION

Art. 1 This Resolution provides for:

I - the provision of information to the Credit Cooperativism Guarantee Fund – FGCoop by:

a) single credit cooperatives that collect deposits and cooperative banks; and

b) registering entities or central depositories of financial assets eligible for the FGCoop guarantee; and

II - the calculation of the contribution base and the payment of ordinary contributions by institutions associated with the FGCoop.

CHAPTER II

ON THE PROVISION OF INFORMATION TO THE FGCOOP

Art. 2 The institutions mentioned in art. 1, caput, item I, letter “a”, must have systems and controls that allow them to produce and provide to the FGCoop, within two business days, an electronic file with the following data:

I - identification of the holder of the guaranteed credit;

II - type of financial instrument representing the credit object of the FGCoop guarantee, according to Table I of the annex to this Resolution;

III - identifier of the financial instrument;

IV - date of acquisition of the financial instrument by the credit holder;

V - classification of the credit holder and the condition of control of ownership of the financial instrument representing the credit object of the FGCoop guarantee, according to Table II of the annex to this Resolution;

VI - value of the credit held by the holder;

VII - indexator of the financial instrument;

VIII - unit value of the financial instrument;

IX - quantity of the financial instrument held by the holder;

X - existence of judicial block on the financial instrument; and

XI - blocked value of the financial instrument.

Sole paragraph. The systems referred to in the caput must be prepared to generate, at any time, the electronic file with information regarding the last thirty days, not limited to the base date specified in art. 4, caput.

Art. 3 The entities mentioned in art. 1, caput, item I, letter “b”, must have systems and controls that allow them to produce and provide to the FGCoop, within two business days, regarding the financial instruments eligible for guarantee registered or deposited in the aforementioned systems, an electronic file with the following data:

I - identification of the institution issuing the financial instrument;

II - identification of the participant responsible for the registration or the custodian institution of the financial instrument;

III - identification of the holder of the credit guaranteed by the FGCoop;

IV - type of financial instrument representing the credit object of the FGCoop guarantee, according to Table I of the annex to this Resolution;

V - identifier of the financial instrument;

VI - date of acquisition of the financial instrument by the credit holder;

VII - classification of the credit holder and the condition of control of ownership of the financial instrument representing the credit object of the FGCoop guarantee, according to Table II of the annex to this Resolution;

VIII - value of the financial instrument;

IX - date of issuance of the financial instrument;

X - unit value of the financial instrument on the date of acquisition;

XI - quantity of the financial instrument;

XII - unit value of the financial instrument;

XIII - base date of the unit value of the financial instrument;

XIV - existence of judicial block on the financial instrument; and

XV - blocked value of the financial instrument.

Sole paragraph. The systems referred to in the caput must be prepared to generate, at any time, the electronic file with information regarding the last thirty days, not limited to the base date specified in art. 4, caput.

Art. 4 The institutions mentioned in art. 1, caput, item I, letter “a”, must prepare and send to the FGCoop, by the tenth business day of each month, aggregated information on the credits guaranteed by it, based on the position of the last business day of the previous month, containing, at minimum, data related to:

I - the type of financial instrument representing the credit object of the fund guarantee, according to Table I of the annex to this Resolution;

II - the type of credit holder and the condition of control of ownership of the financial instrument representing the credit object of the fund guarantee, according to Table II of the annex to this Resolution; and

III - the value range of the credit held by the holder, according to Table III of the annex to this Resolution.

§ 1 For each combination of the classifications referred to in items I to III of the caput, the number of clients and the total value of the credits held by them must be reported.

§ 2 Additionally to the provision in § 1, the number of clients and the total value of the credits held by them must be reported for each combination of the classifications referred to in items II and III of the caput.

§ 3 The aggregated information referred to in this article must be consistent with the data calculated for the production of the electronic file referred to in art. 2.

Art. 5 The institutions mentioned in art. 1, caput, item I, must perform, whenever requested by the Central Bank of Brazil, tests to assess their capacity to provide the information referred to in arts. 2 and 3, within the period mentioned therein.

Art. 6 The institutions mentioned in art. 1, caput, item I, letter “a”, must prepare and send to the FGCoop, by the eighteenth day of each month, the information necessary for the calculation of the ordinary contribution referring to the immediately preceding month.

Sole paragraph. It is optional for confederations and central cooperatives, regarding their affiliates, to provide the information referred to in the caput.

CHAPTER III

ON THE CALCULATION OF THE CONTRIBUTION BASE AND PAYMENT OF CONTRIBUTIONS BY INSTITUTIONS ASSOCIATED WITH THE FGCOOP

Art. 7 The value of the ordinary contribution must be calculated based on the balances, on the last day of each month, of the accounts and financial instruments representing the credits object of guarantee, registered by the institutions associated with the FGCoop in the accounting rubrics of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif.

Art. 8 In the absence of the information provided for in art. 6, the value of the contributions due must be the same value calculated and paid to the FGCoop in the immediately preceding month, without prejudice to the imposition of eventual sanctions.

Sole paragraph. At the time of regularization of the missing information referred to in the caput, the following applies:

I - to the value of the contribution complement, update based on the Selic rate and fine, observing the provision in art. 10; and

II - to the value of the contribution refund, update based on the Selic rate.

Art. 9 The payment of the ordinary contribution must be made to the FGCoop by the first business day of the month following the receipt of the information regarding the total value of the contribution calculated by the FGCoop.

Art. 10. Late payment of the contributions due subjects the associated institution to a fine of 2% (two percent) on the value of the contribution, plus update based on the Selic rate.

§ 1 For the purpose of calculating the fine, the value of the contribution will be updated from the first day of delay until the day prior to the effective payment.

§ 2 The payment of the value corresponding to the fine and the complement referred to in the sole paragraph of art. 8 must be made to the FGCoop, observing the conditions established by it.

Art. 11. Single cooperatives not affiliated with central cooperatives and cooperative banks must make the payment of the values due by them, provided for in this Resolution.

§ 1 Central cooperatives must make the payment of the values due by single cooperatives affiliated with them.

§ 2 Payment is optional:

I - by the cooperative bank, of the values due by single cooperatives affiliated with central cooperatives that are shareholders of this bank; and

II - by the confederation of central cooperatives, of the values due by single cooperatives affiliated with a central cooperative linked to this confederation.

Art. 12. The payment of the values provided for in this Resolution must be processed, preferably, within the Brazilian Payments System – SPB, through the Reserve Transfer System – STR.

Sole paragraph. Associated institutions must observe the procedures established by the FGCoop for compliance with the provisions of this article.

CHAPTER IV

FINAL PROVISIONS

Art. 13. Associated institutions must keep, available to the Central Bank of Brazil and the FGCoop, for a minimum period of five years, the data and the description of the methodology used for the preparation of the information referred to in this Resolution.

Art. 14. The provision of information referred to in this Resolution must observe the form and operational conditions published by the FGCoop.

Art. 15. The Central Bank of Brazil is authorized to publish the Cosif accounting rubrics to be used as the calculation base for the ordinary contribution of institutions associated with the FGCoop.

Art. 16. Responsibility for providing information for the purpose of compliance with the provisions of this Resolution is attributed to the director responsible for the provision of information provided for in legal and regulatory norms.

Art. 17. BCB Resolution No. 127, of August 11, 2021, published in the Official Gazette of the Union on August 13, 2021, is revoked.

Art. 18. This Resolution enters into force on January 1, 2027.

RENATO DIAS DE BRITO GOMES AILTON DE AQUINO SANTOS Director of System Organization and Resolution Director of Supervision Financial and Resolution

ANNEX TO BCB RESOLUTION NO. 528, OF DECEMBER 3, 2025

Table I - Type of financial instrument representing the credit object of the FGCoop guarantee
No.	Description
I	Demand deposits
II	Savings deposits
III	Time deposits
IV	Bills of Exchange
V	Mortgage Notes
VI	Agribusiness Credit Notes
VII	Real Estate Credit Notes
VIII	Deposits in non-checkable accounts
IX	Committed operations with bonds from affiliated companies
X	Deposits maintained in inactive accounts

Table II - Type of holder and control of ownership of the financial instrument representing the credit object of the FGCoop guarantee		Obs.
Individual holder – Financial instrument whose transfer of ownership requires the intervention of the issuer, including unregistered/deposited financial instrument or registered/deposited in the issuer's client accounts		(1)
Legal entity holder with FGCoop guarantee – Financial instrument whose transfer of ownership requires the intervention of the issuer, including unregistered/deposited financial instrument or registered/deposited in the issuer's client accounts
Legal entity holder without FGCoop guarantee – Financial instrument whose transfer of ownership requires the intervention of the issuer, including unregistered/deposited financial instrument or registered/deposited in the issuer's client accounts
Any holder – Financial instrument whose ownership can be transferred without the intervention of the issuer, including financial instrument registered/deposited in accounts not characterized as the issuer's client accounts		(2)

(1) For financial instruments registered or deposited in registration or central depository systems authorized by the Central Bank of Brazil with an account structure, consider only positions maintained in the issuer's client accounts. For financial instruments registered in systems authorized by the Central Bank of Brazil without an account structure, consider only registrations where the registration participant is the issuer itself.

(2) Use this classification for financial instruments registered or deposited in individualized accounts or in client accounts of an institution distinct from the issuer and for registrations where the registration participant is not the issuer of the instrument itself, as applicable.

Table III - Value Range
Value Range	Lower Limit	Upper Limit
1	0.01	10.00
2	10.01	100.00
3	100.01	500.00
4	500.01	1,000.00
5	1,000.01	2,000.00
6	2,000.01	5,000.00
7	5,000.01	10,000.00
8	10,000.01	15,000.00
9	15,000.01	20,000.00
10	20,000.01	50,000.00
11	50,000.01	100,000.00
12	100,000.01	150,000.00
13	150,000.01	200,000.00
14	200,000.01	250,000.00
15	250,000.01	300,000.00
16	300,000.01	400,000.00
17	400,000.01	500,000.00
18	500,000.01	600,000.00
19	600,000.01	700,000.00
20	700,000.01	800,000.00
21	800,000.01	900,000.00
22	900,000.01	1,000,000.00
23	1,000,000.01	2,000,000.00
24	2,000,000.01	5,000,000.00
25	5,000,000.01	20,000,000.00
26	20,000,000.01	40,000,000.00
27	40,000,000.01	999,999,999,999,999.00