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 Brazil

CMN Resolution No. 5,221 amends Resolution No. 4,911 to require financial institutions with domestic branches to prepare monthly Analytical Balance Sheets per branch, and institutions with foreign branches or participations to remit monthly Analytical Balance Sheets for those entities. It further mandates that institutions opting for sub-consolidated leverage ratio calculations submit monthly Analytical Balance Sheets and semi-annual Balance Sheets for the prudential sub-conglomerate. The resolution also establishes the definition of the prudential sub-conglomerate in Resolution No. 4,950, specifying it comprises the lead institution and domestic entities without transfer restrictions, excluding foreign branches. These changes enter into force on July 1, 2026.

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

RESOLUTION
CMN NO. 5,221, OF MAY 30, 2025

Amends
Resolution CMN No. 4,911, of May 27, 2021, which sets forth the general criteria for the preparation and remittance of accounting documents to the Central Bank of Brazil by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, and Resolution CMN No. 4,950, of September 30, 2021, which sets forth the accounting criteria applicable to financial institutions and other institutions authorized to operate by the Central Bank of Brazil in the preparation of the consolidated accounting documents of the prudential conglomerate.

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: In force

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

Timeline

This document amends: CMN Resolution No. 4,950 — Accounting Criteria for Prudential Conglomerate Consolidated Financial Statements, CMN Resolution No. 4,911 — 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