2025-05-30 | Resolução CMN 5223

Added

CMN Resolution No. 5223 — Minimum Leverage Ratio Requirement and Compliance Conditions

CMN Resolution No. 5223 establishes a minimum 3% Leverage Ratio (RA) on a consolidated basis for financial institutions in segments S1 and S2, with a phased implementation schedule reaching the full threshold by January 1, 2028. It mandates a permanent 2.25% minimum RA on an individual or sub-consolidated basis for institutions other than standalone entities not part of a prudential conglomerate, also subject to phased implementation. The resolution allows cooperative banks and credit cooperatives to exclude certain intra-system exposures from the total exposure calculation under specific risk-sharing and liquidity management conditions, and it repeals previous resolutions 4.615 and parts of 4.745.

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Supersedes
CMN Resolution No. 4615 — Establishes the Minimum Requirement for the Leverage Ratio (LR) and Conditions for Compliance2017Resolution No. 4745 dated 2019-08-29not in RegAlert
Issued under
Complementary Law No. 130, of April 17, 2009 – National Cooperative Credit System2009Act No. 2192-70 dated 2001-08-24not in RegAlertAct No. 759 dated 1969-08-12not in RegAlertLaw No. 10194 dated 2001-02-14not in RegAlertLaw No. 4595 dated 1964-12-31not in RegAlertLaw No. 4864 dated 1965-11-29not in RegAlert
+1 moreLaw No. 6099 dated 1974-09-12not in RegAlert
Basis for
Central Bank Instruction No. 749 — Amends Instruction No. 85/2021 Regarding Reporting of Regulatory Limits and Leverage Ratio Standards2026Central Bank of Brazil Instruction Normative No. 731 of April 30, 20262026BCB Resolution No. 555 of March 24, 20262026
Refers to
CMN Resolution No. 5,187 — Recovery and Resolution Planning Process for Financial Institutions2024CMN Resolution No. 4,955 — Establishes the methodology for calculating Reference Equity (PR)2021CMN Resolution No. 4,950 — Accounting Criteria for Prudential Conglomerate Consolidated Financial Statements2021Resolution CMN No. 4557 — Establishes the Risk Management Structure and Capital Management Structure2017CMN Resolution No. 4553 — Establishes Segmentation of Financial Institutions for Proportional Prudential Regulation2017
Referred to by
Central Bank of Brazil Instruction Normative No. 730 of April 30, 20262026Instruction Normative BCB No. 686 — Discloses the Models for the Internal Capital Adequacy Assessment Process (ICAAP) and Simplified Internal Capital Adequacy Assessment Process (ICAAPSimp) Reports2025

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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