RegAlert2025-06-11 | Resolução BCB 483Added
Central Bank Resolution No. 483 of June 11, 2025, amending Resolutions No. 146, 168, and 352 regarding the prudential sub-group and accounting concepts for financial instruments
This resolution amends Resolutions No. 146, 168, and 352 to establish the prudential sub-group and applicable accounting concepts for financial instruments. It mandates that institutions opting for sub-consolidated leverage ratios submit analytical and balance sheet reports for the prudential sub-group, defines the sub-group's composition based on domestic incorporation and resource transferability, and updates accounting consolidation criteria. The amendments to Article 3 of Resolution No. 352 regarding financial instrument cancellation capabilities take effect on July 1, 2025, while all other provisions enter into force on July 1, 2026.
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Resolution No. 483
BCB RESOLUTION
NO. 483, OF JUNE 11, 2025
Amends BCB Resolution No. 146 of September 28, 2021, BCB Resolution No. 168 of December 1, 2021, and BCB Resolution No. 352 of November 23, 2023, to provide for the prudential sub-group and the accounting concepts applicable to financial instruments.
The Collegiate Board of the Central Bank of Brazil, in a session held on June 11, 2025, 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, and in view of the provisions of art. 12 of CMN Resolution No. 4.911 of May 27, 2021,
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This document amends: Resolution BCB No. 352 of November 23, 2023: Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting, Resolution BCB No. 168 — Accounting Criteria for Prudential Consolidated Documents, BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil
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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