Central Bank of Brazil Instruction Normative No. 750 — Amends Instruction Normative BCB No. 81 of February 23, 2021

The Head of the Financial System Monitoring Department – Desig, in the exercise of the authority conferred by Article 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340 of September 21, 2023, based on Article 85, item I, letters “a” and “b”, of the aforementioned Regulations, and considering the provisions of CMN Resolution No. 5.223 of May 30, 2025, and BCB Resolutions Nos. 478 of May 30, 2025, and 573 of June 10, 2026,

RESOLVES:

Art. 1º Instruction Normative BCB No. 81 of February 23, 2021, published in the Official Gazette of the Union – DOU on February 24, 2021, Section 1, pp. 62/63, and rectified in the DOU on March 10, 2021, Section 1, p. 39, shall enter into force with the following alterations:

Art. 2º ..........................................................................................................................................

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IX - minimum requirement for the Leverage Ratio – LR, as provided in CMN Resolution No. 5.223 of May 30, 2025, on a consolidated basis, in relation to financial institutions and other institutions authorized to operate by the Central Bank of Brazil classified in Segment 1 – S1 or Segment 2 – S2, including standalone institutions not part of a prudential conglomerate.

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Art. 2º The new versions of the Filling Instructions and the Layout of document code 2061 – Operational Limits Demonstration – DLO, available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd, shall enter into force, effective as of the July 2026 reporting base.

Art. 3º The following modifications have been made to the Filling Instructions:

I - in Chapter II – General Guidelines: alteration of items 10.a and 10.b;

II - in Chapter III – General Guidelines on the XML file: alterations in item 5 – Detailing of the LR (H);

III - in Chapter IV – Specific Guidelines:

alteration in items 1.2, 5, 5.1, 5.2, 5.3, 9 and 10.d.1; inclusion of item 9.2.f.3; and exclusion of item 10.d.3;

IV - in Chapter V – Tables, Table 003 – Accounts:

a) in item A) Detailing of Reference Equity (PR):

1. alteration of the description of the function of the accounts: 111.92, 111.92.01, 111.92.02, 111.92.03, 111.92.04, 111.92.06, 111.92.06.01.01.01, 111.92.06.01.01.90, 111.92.09, 111.92.10, 111.92.11, 111.92.12, 111.92.12.01, 111.92.12.02, 111.93, 111.93.02, 111.93.02.01, 111.94, 111.94.06.01, 111.94.06.02, 111.94.07.01, 111.94.07.02, 111.94.08, 111.94.08.01, 111.94.08.02, 111.94.08.03, 111.94.09.01, 111.94.09.04, 111.94.09.05, 111.94.10 and 111.94.10.01;

2. alteration of the denomination of the accounts: 111.92, 111.92.06, 111.92.06.01.01.01, 111.92.06.01.01.90, 111.94, 111.94.08, 111.94.08.01, 111.94.08.02, 111.94.08.03 and 111.94.10.90.93;

b) in item D) Detailing of the RWA portion related to credit risk (RWACPAD):

1. alteration of the description of the function of the accounts: 520.01, 520.02, 520.03, 520.04, 520.05, 620 and 630.01;

2. inclusion of the account: 620.11;

3. alteration of the denomination of the accounts: 630, 630.01 and 630.02;

c) in item E) Detailing of the RWA portion related to operational risk (RWAOPAD):

1. alteration of the description of the function of the accounts: 875.05.10, 875.40.10, 875.65.10 and 876;

d) in item H) Detailing of the calculation of the Leverage Ratio (LR):

1. alteration of the item description;

2. alteration of the account denomination: 141;

3. alteration of the description of the function of the accounts: 140 and 141;

4. inclusion of the accounts: 147.00.00, 147.10.00, 147.90.00, 147.90.20, 147.90.10, 147.90.10.10, 147.90.10.10.10, 147.90.10.10.90, 147.90.10.10.90.01, 147.90.10.10.90.02, 147.90.10.10.90.03, 147.90.10.10.90.04, 147.90.10.10.90.05, 147.90.10.10.90.06, 147.90.10.10.90.07, 147.90.10.10.90.08, 147.90.10.10.90.09, 147.90.10.10.90.10, 147.90.10.10.90.11, 147.90.10.10.90.12, 147.90.10.10.90.13, 147.90.10.20, 147.90.10.20.10, 147.90.10.20.10.01, 147.90.10.20.10.02, 147.90.10.20.10.03, 147.90.10.20.10.04, 147.90.10.20.20, 147.90.10.20.20.01, 147.90.10.20.20.02, 147.90.10.20.20.03, 147.90.10.20.30, 147.90.10.20.30.01, 147.90.10.20.30.02, 147.90.10.20.30.90, 147.90.10.20.30.91, 147.90.10.30, 147.90.10.31, 147.90.10.31.01, 147.90.10.31.01.01, 147.90.10.31.01.90, 147.90.10.31.02, 147.90.10.31.03, 147.90.10.31.04, 147.90.10.32, 147.90.10.32.01, 147.90.10.32.01.01, 147.90.10.32.01.90, 147.90.10.32.02, 147.90.10.32.02.01, 147.90.10.32.02.90, 147.90.10.40, 147.90.10.40.01, 147.90.10.40.02, 147.90.10.40.03, 147.90.10.40.04, 147.90.10.40.05, 147.90.10.50, 147.90.10.60 and 147.90.10.90;

5. exclusion of the accounts: 140.10, 142, 142.01, 142.02, 142.02.01, 142.02.02, 142.03, 142.03.01, 142.03.02, 142.03.03, 142.03.04, 142.03.05, 142.03.06, 142.04, 142.05, 142.05.01, 142.05.02, 142.05.03, 142.06, 142.06.01, 142.06.02, 142.06.03, 142.06.04, 142.07, 142.07.01, 142.07.02, 142.08, 142.09, 142.10, 142.11, 143, 144, 144.01, 144.01.01, 144.01.02, 144.01.03, 144.01.04, 144.02, 144.02.01, 144.02.02, 144.02.03, 144.03, 144.04, 144.04.01, 144.04.02, 144.04.03, 144.04.04, 144.04.05, 144.04.06, 144.04.07, 144.05, 144.06, 145, 145.01, 145.01.01, 145.01.02, 145.02, 145.02.01, 145.02.02, 145.03, 145.03.01, 145.03.02, 145.03.03, 145.03.04, 145.03.05, 145.03.06, 145.04, 146, 146.01, 146.01.01, 146.01.02, 146.01.03, 146.01.04, 146.02, 146.02.01, 146.02.02, 146.02.03 and 149;

V - in Chapter V – Tables:

a) Table 005 – Percentages applicable to capital: exclusion of code 37;

b) Table 010 – Exposure Weighting Factors: alteration of the description of the codes: 94000100, 94010100, 94020250, 94030300, 94040100, 94050100, 94060100 and 99099999;

c) Table 012 – FCC/FEPF and other conversion factors: exclusion of codes 71, 72, 73, 74, 75, 76, 77 and 78; and

d) Table 024 - Type Element for accounting reconciliation and accounting elements not characterized as exposure: alteration of the description of codes 71 and 72; and

VI - inclusion of Chapter VIII – DLO GENERATED BY THE CENTRAL BANK OF BRAZIL.

Art. 4º The following modifications have been made to the Layout:

I - in Annex 003 – Account Code:

inclusion of the accounts: 147.00.00, 147.10.00, 147.90.00, 147.90.20, 147.90.10, 147.90.10.10, 147.90.10.10.10, 147.90.10.10.90, 147.90.10.10.90.01, 147.90.10.10.90.02, 147.90.10.10.90.03, 147.90.10.10.90.04, 147.90.10.10.90.05, 147.90.10.10.90.06, 147.90.10.10.90.07, 147.90.10.10.90.08, 147.90.10.10.90.09, 147.90.10.10.90.10, 147.90.10.10.90.11, 147.90.10.10.90.12, 147.90.10.10.90.13, 147.90.10.20, 147.90.10.20.10, 147.90.10.20.10.01, 147.90.10.20.10.02, 147.90.10.20.10.03, 147.90.10.20.10.04, 147.90.10.20.20, 147.90.10.20.20.01, 147.90.10.20.20.02, 147.90.10.20.20.03, 147.90.10.20.30, 147.90.10.20.30.01, 147.90.10.20.30.02, 147.90.10.20.30.90, 147.90.10.20.30.91, 147.90.10.30, 147.90.10.31, 147.90.10.31.01, 147.90.10.31.01.01, 147.90.10.31.01.90, 147.90.10.31.02, 147.90.10.31.03, 147.90.10.31.04, 147.90.10.32, 147.90.10.32.01, 147.90.10.32.01.01, 147.90.10.32.01.90, 147.90.10.32.02, 147.90.10.32.02.01, 147.90.10.32.02.90, 147.90.10.40, 147.90.10.40.01, 147.90.10.40.02, 147.90.10.40.03, 147.90.10.40.04, 147.90.10.40.05, 147.90.10.50, 147.90.10.60, 147.90.10.90 and 620.11; exclusion of the accounts: 140.10, 142, 142.01, 142.02, 142.02.01, 142.02.02, 142.03, 142.03.01, 142.03.02, 142.03.03, 142.03.04, 142.03.05, 142.03.06, 142.04, 142.05, 142.05.01, 142.05.02, 142.05.03, 142.06, 142.06.01, 142.06.02, 142.06.03, 142.06.04, 142.07, 142.07.01, 142.07.02, 142.08, 142.09, 142.10, 142.11, 143, 144, 144.01, 144.01.01, 144.01.02, 144.01.03, 144.01.04, 144.02, 144.02.01, 144.02.02, 144.02.03, 144.03, 144.04, 144.04.01, 144.04.02, 144.04.03, 144.04.04, 144.04.05, 144.04.06, 144.04.07, 144.05, 144.06, 145, 145.01, 145.01.01, 145.01.02, 145.02, 145.02.01, 145.02.02, 145.03, 145.03.01, 145.03.02, 145.03.03, 145.03.04, 145.03.05, 145.03.06, 145.04, 146, 146.01, 146.01.01, 146.01.02, 146.01.03, 146.01.04, 146.02, 146.02.01, 146.02.02, 146.02.03 and 149; altered denomination of the accounts: 111.92, 111.92.06, 111.92.06.01.01.01, 111.92.06.01.01.90, 111.94, 111.94.08, 111.94.08.01, 111.94.08.02, 111.94.08.03, 111.94.10.90.93, 141, 630, 630.01 and 630.02;

II - in Annex 005 – Percentages Applicable to Capital: exclusion of code 37;

III - in Annex 010 – Exposure Weighting Factor Code: alteration of the description of codes 94000100, 94010100, 94020250, 94030300, 94040100, 94050100, 94060100 and 99099999;

IV - in Annex 012 – Conversion Factor Code: exclusion of codes 71, 72, 73, 74, 75, 76, 77 and 78; and

V - in Annex 024 - Type Element for accounting reconciliation and accounting elements not characterized as exposure: alteration of the description of codes 71 and 72.

Art. 5º This Instruction Normative enters into force on July 1, 2026.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

NOTE

The Operational Limits Demonstration – DLO, document code 2061, whose normative basis is BCB Resolution No. 69 of February 10, 2021, reflects the prudential regulation provided for in various Resolutions issued by the National Monetary Council – CMN and the Central Bank of Brazil – BCB, with Instruction Normative BCB – IN BCB No. 81 of February 23, 2021, aiming to present, in a synthetic manner, the information regarding the details of the calculation of the limits monitored by the BCB, at the reporting date.

2. For each limit, the document contains two sets of information: i) calculation of the institution's situation; and ii) calculation of the regulatory requirement and the margin (or shortfall) of the institution regarding the considered limit. Document 2061 is composed of various accounts that must be filled in by financial institutions and other institutions authorized to operate by the Central Bank of Brazil – IFs.

3. On May 30, 2025, CMN Resolution No. 5.223 and BCB Resolution No. 478 were published, which provide for the scope and methodology for calculating the Leverage Ratio – LR, introduce a minimum LR requirement for Type 3 institutions, and establish conditions for the exclusion of exposures between members of the same cooperative system.

4. On November 28, 2025, CMN Resolution No. 5.266 was published, which made alterations to Resolution No. 3.339 of January 26, 2006, and its annexed regulation, which alters and consolidates the norms governing repo operations involving fixed-income securities. The main updates proposed by that Resolution were:

I - allow repo operations with free movement agreement, with private securities as the object and a professional investor as the counterparty, according to the classification of the Securities and Exchange Commission, even if not belonging to the regulatory scope of the National Monetary Council or this Central Bank, to be carried out without the need for an entity administering a system for registration and settlement of financial assets authorized by the Central Bank or the Securities and Exchange Commission to act as the central counterparty of the operation;

II - include credit cooperatives in the list of institutions authorized to carry out repo operations with any type of counterparty, observing specific regulation; and

III - exclude repo operations with federal public securities carried out by institutions issuing electronic money to meet the requirement of maintaining resources corresponding to liabilities in electronic money from the calculation for verifying compliance with operational limits for this type of operation.

5. Based on the alterations promoted by the Resolutions cited in paragraphs 3 and 4, this Instruction Normative aims to:

I - alter Instruction Normative BCB No. 81 of 2021, in order to adapt it to the new wording of BCB Resolution No. 69 of 2021, established by BCB Resolution No. 573 of June 10, 2026;

II - alter the layout and Filling Instructions of the DLO to:

a) include new accounts; b) exclude accounts that will no longer be used; c) adjust account nomenclature and description; and d) include a chapter in the Filling Instructions clarifying the method of calculation of the document by the Central Bank, for financial institutions and other institutions authorized to operate by this Autarchy, which are exempt from preparing and transmitting information according to Article 7 of BCB Resolution No. 69 of 2021.

6. Decree No. 10.411 of June 30, 2020, regulates the conduct of regulatory impact analysis – AIR as a prerequisite for the issuance of normative acts of general interest to economic agents. However, in its Article 4, the aforementioned decree establishes the hypotheses for exemption from conducting AIR. This IN BCB falls under the hypotheses provided for in item II - normative act intended to discipline rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives, and in letter “b” of item V, namely: V - normative act aimed at preserving liquidity, solvency, or soundness: b) of the financial, capital, and foreign exchange markets.

7. As clarified in paragraphs 3 to 5, with the issuance of the cited Resolutions, there was no alternative but to make adjustments to document code 2061 – Operational Limits Demonstration – DLO, so that it reflects the provisions of these Resolutions, which justifies the classification of this Instruction Normative under the exemption provided for in item II of Article 4 of Decree No. 10.411 of 2020. Furthermore, the alterations proposed herein aim to allow adequate monitoring of the operational limits that must be complied with by institutions, thus justifying the classification of this normative act under letter “b” of item V of the aforementioned Decree.

8. Thus, based on the provisions of paragraphs 6 and 7, I understand that the issuance of this IN BCB is exempt from conducting AIR.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

Head of the Financial System Monitoring Department