RegAlert2025-09-25 | Resolução CMN 5252Added
CMN Resolution No. 5,252 — Accounting Concepts and Criteria for Sustainability Assets and Liabilities
CMN Resolution No. 5,252 establishes accounting concepts and criteria for the measurement, recognition, derecognition, and disclosure of sustainability assets and liabilities by financial institutions and other entities authorized by the Central Bank of Brazil. It defines sustainability assets as non-financial intangible assets and sustainability liabilities as non-financial obligations, mandating specific recognition, initial measurement, and subsequent measurement rules based on classification into retirement or trading categories. The resolution requires detailed explanatory note disclosures regarding accounting policies, fair value hierarchies, and relevant exposures, with mandatory application beginning on January 1, 2027.
BCB published 15 documents in the last 30 days — get each new one by email the day it lands.
Resolution No. 5,252
CMN RESOLUTION
NO. 5,252, OF SEPTEMBER 25, 2025
Establishes the accounting concepts and criteria to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil in the measurement, recognition, derecognition, and accounting disclosure of sustainability assets and liabilities.
The Central Bank of Brazil, in accordance with Art. 9 of Law No. 4,595, of December 31, 1964, makes public that the Monetary National Council, in a session held on September 25, 2025, based on Arts. 4, caput, items VIII and XII, of the aforementioned Law, and Art. 1, § 1, of Complementary Law No. 130, of April 17, 2009,
Read the rest free, and get an email when BCB publishes again
Lineage: In force
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
More like this from BCB
BCB published 15 documents in the last 30 days. We email you each new one the day it's published.