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

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,

R E S O L V E S:

Art. 1. BCB Resolution No. 146 of September 28, 2021, published in the Official Gazette of the Union on September 30, 2021, shall enter into force with the following amendments:

“Art. 4-A. The institutions referred to in arts. 2-A and 4 that, according to current regulations, opt to calculate the leverage ratio on a sub-consolidated basis must prepare and send to the Central Bank of Brazil:

I - Analytical Balance Sheet – Prudential Sub-group, on a monthly basis; and

II - Balance Sheet – Prudential Sub-group, on a semi-annual basis, for the base dates of June 30 and December 31.” (NR)

Art. 2. BCB Resolution No. 168 of December 1, 2021, published in the Official Gazette of the Union on December 3, 2021, shall enter into force with the following amendments:

“CHAPTER II-A
OF THE PRUDENTIAL SUB-GROUP

Art. 14-A. The prudential sub-group is formed by the leading institution of the prudential group and by the other entities included in the prudential group that:

I - are incorporated in the Country; and

II - do not have current or anticipated impediments to the timely transfer of resources to the other entities of the sub-group.

Sole paragraph. For the purposes of the caput, agencies abroad of the entities included in the prudential sub-group shall not be included.” (NR)

“Art. 14-B. In preparing the consolidated accounting information of the prudential sub-group, the institutions referred to in art. 1, caput, item I, must, when applicable, observe the accounting criteria and consolidation procedures established in Title II, Chapter II, Sections I and II, and in Title III of this Resolution.” (NR)

Art. 3. BCB Resolution No. 352 of November 23, 2023, published in the Official Gazette of the Union on November 27, 2023, shall enter into force with the following amendments:

“Art. 1. ...................................................................................................................................

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§ 4. .........................................................................................................................................

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IV -
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b) the institution has the capacity to cancel, block, or suspend the contract or the disbursement of resources and executes the cancellation, block, or suspension in the normal daily management of the financial instrument; and

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Art. 4. This Resolution enters into force on:

I - July 1, 2025, regarding art. 3; and

II - July 1, 2026, regarding the remaining provisions.

AILTON DE AQUINO SANTOS
Deputy Director of Regulation