2021-05-27 | Resolução CMN 4911

Added 2026-09-25

CMN Resolution No. 4,911 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil

CMN Resolution No. 4,911 establishes the general criteria for financial institutions and other entities authorized by the Central Bank of Brazil to prepare and submit accounting documents, including individual and consolidated balance sheets and reports. The regulation mandates monthly and semi-annual submissions, requires signatures from responsible directors and legally qualified accountants, and imposes penalties for non-compliance or incorrect information. It also specifies that institutions in extrajudicial liquidation must follow these rules unless conflicting with specific CMN regulations, and revokes several prior circulars and resolutions.

Brazil

Banco Central do Brasil

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CMN Resolution No. 4,911, of May 27, 2021

Establishes the general criteria for the preparation and submission of accounting documents to the Central Bank of Brazil by financial institutions and other 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 National Monetary Council, in a session held on May 27, 2021, based on Article 4, items VIII and XII, of the aforementioned Law, and considering the provisions of Article 61 of Law No. 11,941, of May 27, 2009,

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Supersedes: Circular No. 2964 dated 2000-02-03not in RegAlertResolution No. 1770 dated 1990-11-28not in RegAlert
Amended by: CMN Resolution No. 5317 - Amends Resolution CMN No. 4,911 Regarding Accounting Documents Remitted to the Central Bank of Brazil2026 CMN Resolution No. 5,221 — Amends CMN Resolution No. 4,911 and CMN Resolution No. 4,950 regarding accounting document preparation and remittance to the Central Bank of Brazil2025 Normative Instruction BCB No. 600 of March 27, 20252025 Resolution CMN No. 5116 – Amendments to multiple resolutions to exclude securities brokerages, securities distributors and foreign‑exchange brokerages from their scope2024 CMN Resolution No. 5,066 of March 30, 20232023
Amends: Resolution No. 1120 dated 1986-04-04not in RegAlertResolution No. 5066 dated 2023-03-30not in RegAlertResolution No. 5116 dated 2024-01-25not in RegAlertResolution No. 5221 dated 2025-05-30not in RegAlert
Issued under: Law No. 11941 dated 2009-05-27not in RegAlertLaw No. 4595 dated 1964-12-31not in RegAlert
Basis for: BCB Resolution No. 579 — Amends BCB Resolution No. 146 of September 28, 2021, Regarding Accounting Document Criteria for Regulated Institutions2026 Central Bank of Brazil Instruction Normative No. 474 of May 23, 20242024 Normative Instruction BCB No. 438 — Amends Normative Instruction BCB No. 236 Regarding Financial Statement Submission Procedures2023 Central Bank of Brazil Instruction Normative No. 421 of November 23, 20232023 Normative Instruction BCB No. 311 — Establishes Procedures for Submission of the Prudential Conglomerate Report2022 Instruction Normative BCB No. 277 — Establishes the Model for Document No. 13 - Monthly/Global Banking Statistics of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)2022
+1 more
Instruction Normative BCB No. 195 — Establishes Procedures for Submitting the Analytical Balance Sheet and Analytical Financial Statement by Financial Institutions and Other Institutions Authorized by the Central Bank of Brazil2021
Refers to: Resolution CMN No. 4280 — Consolidated Financial Statements of the Prudential Conglomerate2013 Resolution CMN No. 2723 — Establishes norms, conditions and procedures for the establishment of branches abroad and for direct or indirect equity participation in Brazil and abroad by financial institutions and other institutions authorized by the Central Bank of Brazil2000 Resolution CMN No. 2122 — Approves the constitution, organization and operation of mortgage companies1994
Referred to by: Instruction Normative BCB No. 753 — Amends Instruction Normative BCB No. 210 of December 21, 2021, Regarding Prudential Conglomerate Financial Reporting2026 CMN Resolution No. 5316 - Amends CMN Resolution No. 5,259 of October 23, 2025, regarding the preparation and submission of the Combined Trial Balance of the Cooperative System2026 Instruction Normative BCB No. 522 — Consolidates Procedures for Remitting Banking Statistics by Commercial Banks, Multiple Banks with Commercial Portfolios, and Caixa Econômica Federal2024 Normative Instruction BCB No. 473 of May 23, 20242024 Normative Instruction BCB No. 469 of May 3, 20242024 Normative Instruction BCB No. 330 — Consolidates Procedures for Registration of Cadastre Information in the Unicad System2022
+3 more
Normative Instruction BCB No. 321 of November 10, 20222022 Normative Instruction BCB No. 237 — Amends Filling Instructions and Layout of Documents 4010 and 40162022 Normative Instruction BCB No. 210 — Amends and Consolidates Procedures for Submitting the Analytical Balance Sheet and Analytical Balance Sheet of the Prudential Conglomerate and Registration Procedures for Institutions Not Part of a Prudential Conglomerate2021

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Amended 5 times · last 2026-06-25

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