RegAlert2022-06-23 | Resolução CMN 5019Added
CMN Resolution No. 5,019 — Amending CMN Resolution No. 4,966 of November 25, 2021, Regarding Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting
CMN Resolution No. 5,019 amends Article 76 of CMN Resolution No. 4,966 to require institutions covered by Article 1 to prepare and maintain a plan for implementing the accounting regulation established in that resolution, making it available to the Central Bank of Brazil by December 31, 2022. The resolution enters into force on the date of its publication, June 23, 2022.
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CMN RESOLUTION NO. 5,019, OF JUNE 23, 2022
Amends CMN Resolution No. 4,966, of November 25, 2021, which provides for the concepts and accounting criteria applicable to financial instruments, as well as for the designation and recognition of hedging relationships (hedge accounting) 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 June 23, 2022, based on Article 4, items VIII and XII, of the aforementioned Law,
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This document amends: Resolution CMN No. 4,966 — Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting
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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