BCB Resolution No. 571 — Amends Resolution BCB No. 352 of November 23, 2023, regarding accounting concepts and criteria for financial instruments and hedge accounting

BCB RESOLUTION NO. 571, OF MAY 28, 2026

Amends
Resolution BCB No.
352, of November 23, 2023, which provides for the accounting concepts and criteria applicable to financial instruments, as well as for the designation and recognition of hedging relationships (hedge accounting) by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif, by virtue of Resolution BCB No. 92, of May 6, 2021, and regarding accounting procedures for defining cash flows of financial assets as solely payments of principal and interest, the application of the methodology for calculating the effective interest rate of financial instruments, the establishment of provisions for losses associated with credit risk, and the disclosure of information relating to financial instruments in explanatory notes to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.

The Collegiate Board of the Central Bank of Brazil, in a session held on May 28, 2026, based on Arts. 9 of Law No. 4,595, of December 31, 1964, 9-A of Law No. 4,728, of July 14, 1965, 6 and 7, caput, item III, of Law No. 11,795, of October 8, 2008, 9, caput, items II and IX, letter "b", and 15 of Law No. 12,865, of October 9, 2013, 6 of Law No. 14,478, of December 21, 2022, and 1 and 2 of Decree No. 11,563, of June 13, 2023,

R E S O
L V E:

Art. 1º Resolution BCB No. 352, of November 23, 2023, published in the Official Gazette of the Union on November 27, 2023, shall be amended as follows:

“Art. 81.
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a) credits secured by fiduciary alienation of real estate; b) credits with surety guarantee from the Union, central governments of foreign jurisdictions and their respective central banks or multilateral organizations and multilateral development entities; and c) credits secured by a guarantee fund with majority participation by the Union; ...................................................................................................................................” (NR)

Art. 2º This Resolution enters into force on the date of its publication.

GILNEU
FRANCISCO ASTOLFI VIVAN
Director of Regulation