BCB Resolution No. 579 — Amends BCB Resolution No. 146 of September 28, 2021, Regarding Accounting Document Criteria for Regulated Institutions

The Collegiate Board of the Central Bank of Brazil, in a session held on June 23, 2026, based on Articles 9 of Law No. 4,595 of December 31, 1964, 9-A, caput, items I and II, 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, item II, and 15 of Law No. 12,865 of October 9, 2013, 4 and 6 of Law No. 14,478 of December 21, 2022, and 1 and 2 of Decree No. 11,563 of June 13, 2023, and considering the provisions of Article 12 of CMN Resolution No. 4,911 of May 27, 2021,

RESOLVES:

Art. 1º BCB Resolution No. 146 of September 28, 2021, published in the Official Gazette of the Union on September 30, 2021, shall be effective with the following alterations:

“Art. 2º Consortium administrators and payment institutions authorized to operate by the Central Bank of Brazil must prepare the following accounting documents:

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§ 1º The payment institution authorized to operate by the Central Bank of Brazil that has holdings in entities abroad that are part of the prudential conglomerate must prepare monthly the Analytical Balance Sheet of these entities.

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“Art. 2º-A Securities brokerage companies, securities distribution companies, currency brokerage companies, and virtual asset service providers must prepare the following accounting documents:

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§ 1º .....................................................

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II - the institution that has branches abroad or holdings in entities abroad that are part of the prudential conglomerate must prepare monthly the Analytical Balance Sheet of these entities.

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“Art. 4º Payment institutions authorized to operate by the Central Bank of Brazil that are leaders of a prudential conglomerate, in addition to the accounting documents referred to in Art. 2º, must prepare the following consolidated documents:

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“Art. 4º-B The institutions mentioned in Art. 1º, caput, item I, that are part of a prudential conglomerate must submit to the leader institution of the prudential conglomerate to which they belong the documents referred to in:

I - Art. 2º;

II - Art. 2º-A, caput, item I; and

III - Art. 2º-A, § 1º, item II.” (New)

“Art. 5º-A The institutions mentioned in Art. 1º, caput, item I, that are not part of a prudential conglomerate must submit to the Central Bank of Brazil the documents mentioned in Arts. 2º and 2º-A, caput, item I.” (New)

“Art. 5º-B The institutions mentioned in Art. 1º, caput, item I, that are leaders of a prudential conglomerate must submit to the Central Bank of Brazil, together with the documents received in the manner of Art. 4º-B, the documents referred to, as applicable:

I - Art. 2º-A, caput, item II;

II - Art. 2º-A, § 1º, item II; and

III - Art. 4º.” (New)

“Art. 12-B. In the case of consolidated accounting documents, the attributions and responsibilities provided for in this Resolution must be attributed to the leader institution of the prudential conglomerate.

Sole Paragraph. The provisions of the caput also apply to the submission of individual accounting documents to the Central Bank of Brazil jointly with the consolidated accounting documents, as per Art. 5º-B of this Resolution.” (New)

“Art. 16. .................................................

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§ 3º The preparation and submission of the information referred to in items “e”, “g”, “h”, “j”, and “k” of item II of the caput are waived for reports prepared up to the reference date of June 2027.

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Art. 2º The following provisions of BCB Resolution No. 146 of September 28, 2021, published in the Official Gazette of the Union on September 30, 2021, are hereby revoked:

I - item “a” of item II of the caput of Art. 15; and

II - items “c”, “d”, “f”, “i”, and “l” of item II of the caput of Art. 16.

Art. 3º This Resolution enters into force:

I - on the date of its publication:

a) regarding Art. 2º, caput, item II; and

b) regarding Art. 1º, in the part that alters Art. 16 of BCB Resolution No. 146 of September 28, 2021; and

II - on January 1, 2028, regarding the remaining provisions.

GILNEU FRANCISCO ASTOLFI VIVAN
Director of Regulation