CMN Resolution No. 4,872 — General Criteria for the Accounting Recording of Shareholders' Equity of Institutions Authorized by the Central Bank of Brazil

CMN Resolution No. 4,872 establishes general criteria for the accounting recording of shareholders' equity for institutions authorized by the Central Bank of Brazil, excluding credit cooperatives, consortium administrators, payment institutions, and securities and currency brokers. It mandates specific classifications for equity components such as social capital, reserves, other comprehensive income, and accumulated profits or losses, while defining distinct accounting treatments for capital increases, reductions, treasury shares, and capital remuneration. The resolution repeals previous resolutions and circulars and requires prospective application starting from its effective date of January 1, 2022.

BCB published 15 documents in the last 30 days — get each new one by email the day it lands.

Resolution No. 4,872

RESOLUTION
CMN No. 4,872, OF NOVEMBER 27, 2020

Provides for the general criteria for the accounting recording of the shareholders' equity of institutions authorized to operate by the Central Bank of Brazil.

The Central Bank of Brazil, in accordance with Article 9 of Law No. 4,595, of December 31, 1964, makes public that the Monetary Council, in a session held on November 26, 2020, based on Article 4, items VIII and XII, of the aforementioned Law, and having seen the provisions of Article 61 of Law No. 11,941, of May 27, 2009,

Read the rest free, and get an email when BCB publishes again

Email me when BCB publishes something newOne email per publication, same day. Sign in below to keep reading.

Lineage: Amended

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Timeline

Amended 1 time · last 2024-01-25

2024-01-25BCBResolution CMN No. 5116 – Amendments to multiple resolutions to exclude securities brokerages, securities distributors and foreign‑exchange brokerages from their scopeamends

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