Central Bank of Brazil Instruction Normative No. 735 of May 6, 2026

CENTRAL BANK OF BRAZIL INSTRUCTION NORMATIVE NO. 735, OF MAY 6, 2026

Amends the layout, the filling instructions and the public program instructions of the document code 3040

• Credit Risk Data, of the Credit Information System (SCR), which is governed by Circular Letter No. 3,869, of March 19,

The Head of the Financial System Monitoring Department – Desig, in the exercise of the authority conferred by art. 23, item I, clause “a”, of the Internal Regulations of the Central Bank of Brazil, annexed to BCB Resolution No. 340, of September 21, 2023, based on art. 85, item I, clause “b”

of the aforementioned Regulations, having in view the provisions of Provisional Measure No. 1,355, of May 4, 2026, in CMN Resolution No. 5,037, of September 29, 2022,

in Circular No. 3,870, of December 19, 2017,

and in Circular Letter No. 3,869, of March 19, 2018,

RESOLVES:

Art. 1º The new versions of the layout, the filling instructions and the public program instructions of the document code 3040

• Credit Risk Data, available on the Central Bank of Brazil website on the internet, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/scrdoc3040 , shall come into force, starting from the data base of May 2026 , with the following modifications, indicated with the acronym (NR4):

Art. 2º In the layout of document 3040:

I - in Annex 37: Regulatory Usage Type: inclusion of domain 13 – “ Operations contracted under the Desenrola 2.0 Program (MPV No. 1355/2026 )”.

Art. 3º In the filling instructions:

I -

in chapter D. Operation Information, in item 4. Additional Information, subitem I, clause “j” Legal and regulatory linkage , in Remarks relating to Subdomain 1408 : inclusion of guidelines regarding the Novo Desenrola Brasil program (Desenrola 2.0) .

Art. 4º In the Public Program Instructions:

I - inclusion of item 18 – “Operations renegotiated under the Extraordinary Program for Financial Rebalancing of Families – Novo Desenrola Brasil “Desenrola 2.0” (MPV No. 1355/26 5134/24) ”.

Art. 5º This Instruction Normative enters into force on the date of its publication.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

NOTE

The Credit Information System – SCR aims to collect information on credit operations of clients (sum of credit operations, interbank transfers, co-obligations, limits and credits to be disbursed) of financial institutions . The SCR is managed by the Central Bank and fed monthly by financial institutions, being continuously updated to fulfill the functions provided for in art. 2 of CMN Resolution No. 5,037, of September 29, 2022, and in accordance with Circular No. 3,870, of December 19, 2017 .

On May 4, 2026, Provisional Measure No. 1,355 was published which establishes the Extraordinary Program for Financial Rebalancing of Families - Novo Desenrola Brasil. In light of the provisions of the aforementioned MPV, it was necessary to promote changes to document code 3040 – Credit risk data, of the SCR, for the effective monitoring of renegotiated operations under the aegis of this p rogram.

3.  		The present BCB Instruction Normative
   

(IN BCB) has the objective of including:

I -

in the layout of Document 3040 :

new domain that allows identifying operations renegotiated under the aegis of the Novo Desenrola Brasil;

II -

in the Filling Instructions for Document 3040 :

text complementary with guidelines regarding operations renegotiated under the aegis of the Novo Desenrola Brasil;

III - in the Public Program Instructions : new item with information regarding the Novo Desenrola Brasil.

4.  		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. The present Instruction Normative falls under the hypotheses provided for in items 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 V

• normative act that aims to preserve liquidity, solvency or soundness (...) b) of the financial, capital and foreign exchange markets .

5.  		With the issuance of the MPV
   

cited in paragraph 2, there was no alternative but to alter the document of code 3040 , which is the document appropriate for the collection of information relating to credit operations, so that it could receive the new information relating to the Novo Desenrola Brasil program , allowing the Central Bank to perform better control of credit operations renegotiated under the aegis of this program , thus justifying the classification of the present IN BCB under item II of art. 4 of Decree No. 10,411, of 2020. A lso, the changes subject of the present Instruction Normative aim to improve the monitoring of the financial system , allowing a precise monitoring of the operations renegotiated under the aegis of the aforementioned program , justifying , also, the classification of the present IN BCB under item V, clause “b” of the aforementioned Decree.

6.  		Thus,
   

based on the provisions of paragraphs 4 and 5 , I understand that the issuance of the present Instruction Normative is exempt from the conduct of regulatory impact analysis.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

Head of the Department of Monitoring of the Financial System