CMN Resolution No. 5317 - Amends Resolution CMN No. 4,911 Regarding Accounting Documents Remitted to 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 25, 2026, based on Article 4, caput, items VIII and XII, of the aforementioned Law, and considering the provisions of Article 61 of Law No. 11,941 of May 27, 2009,

RESOLVES:

Article 1. Resolution CMN No. 4,911 of May 27, 2021, published in the Official Gazette of the Union on May 31, 2021, shall be effective with the following alterations:

“Article 1. ..................................................

§ 1. The provisions of this Resolution do not apply to consortium administrators, payment institutions, securities brokerage firms, securities distribution firms, foreign exchange brokerage firms, and virtual asset service providers, which must observe the regulations issued by the Central Bank of Brazil in the exercise of their legal duties.

......................................................” (NR)

“Article 2. The institutions mentioned in Article 1 must prepare the following accounting documents:

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§ 1. ......................................................

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II - the institution that has branches abroad or participations in entities abroad that are part of the prudential conglomerate must prepare, monthly, the Analytical Balance Sheet of these entities; and

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“Article 2-A. The institutions mentioned in Article 1 that are part of a prudential conglomerate or a cooperative system must remit the documents referred to in Article 2, caput, item I, and § 1, item II, to:

I - the leading institution of the prudential conglomerate to which they belong; or

II - the credit confederation or the cooperative bank, in the case of a credit cooperative part of three-tier systems, or the central credit cooperative, in the case of a credit cooperative part of two-tier systems.

Sole Paragraph. The provisions of item II of the caput shall take effect from July 1, 2028.” (NR)

“Article 2-B. The institutions mentioned in Article 1 that are not part of a prudential conglomerate or a cooperative system must remit to the Central Bank of Brazil the documents referred to in Article 2, caput, item I, and § 1, item II.” (NR)

“Article 2-C. The leading institutions of prudential conglomerates mentioned in Article 1 must remit to the Central Bank of Brazil the documents referred to in Article 2, caput, item II, and § 1, item II, together with the documents received in accordance with Article 2-A.” (NR)

“Article 9-A. Credit cooperatives part of cooperative systems must observe the provisions of Article 2-B regarding accounting documents with a base date up to June 2028.” (NR)

“Article 11. .................................................

Sole Paragraph. The provisions of the caput also apply to the remittance of individual accounting documents to the Central Bank of Brazil together with the consolidated accounting documents, as provided in Article 2-C.” (NR)

Article 2. This Resolution enters into force on January 1, 2028.

GABRIEL MURICCA GALÍPOLO
President of the Central Bank of Brazil