Central Bank of Brazil Instruction Normative No. 730 of April 30, 2026

Resolution No. 222

INSTRUCTION NORMATIVE BCB No. 730, OF APRIL 30, 2026

Amends Instruction Normative BCB No. 685, of December 5, 2025, which establishes the procedures for sending to the Central Bank of Brazil the quantitative information related to the Internal Capital Adequacy Assessment Process (ICAAP), the Simplified Internal Capital Adequacy Assessment Process (ICAAP Simp), and stress tests with scenarios provided by the Central Bank of Brazil, as governed by Resolution BCB No. 527, of December 3, 2025, and amends the Filling Instructions for document code 2090 - Information related to ICAAP, ICAAP Simp, and stress tests with scenarios provided by the Central Bank of Brazil (TEBU), as governed by Instruction Normative BCB No. 685, of December 5, 2025.

The Head of the Department of Strategic Management and Specialized Supervision (Degef) and the Head of the Department of Financial System Monitoring (Desig), in the exercise of the authority conferred upon them by art. 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, published through Resolution BCB No. 340, of September 21, 2023, based on arts. 82, item III, letter “b” and 85, item I, letter “b”, of said Regulations, and considering the provisions in CMN Resolutions Nos. 4,553, of January 30, 2017, 4,557, of February 23, 2017, and 5,223, of May 30, 2025, in Circular No. 3,846, of September 13, 2017, and in BCB Resolutions Nos. 265, of November 25, 2022, 436, of November 28, 2024, and 527, of December 3, 2025,

RESOLVE:

Art. 1º Instruction Normative BCB No. 685, of December 5, 2025, shall enter into force with the following amendments:

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

§ 1º The layout, filling instructions, scenarios for conducting stress tests, and other information necessary for the preparation and submission of the document indicated in this article are available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

§ 2º The information regarding ICAAP Simp referred to in the sole paragraph of art. 3º of Resolution BCB No. 527, of 2025, must be sent via APS-Siscom, within the ICAAP report referred to in Annex I to Circular No. 3,846, of September 13, 2017.” (NR)

“Art. 3º ...................................................................................................................................

.................................................................................................................................................

I - by the leading institution of a prudential conglomerate, on a consolidated basis, regarding the information of the institutions comprising the conglomerate, in accordance with the consolidation adopted for the calculation of Reference Equity;

and

II - by financial institutions and other institutions authorized to operate by the Central Bank of Brazil that do not belong to a prudential conglomerate.” (NR)

“Art. 3º-A The information referred to in art. 2º, § 2º of this Instruction Normative must be submitted annually, as provided in Annex I to Circular No. 3,846, of 2017, by the institution exercising the option established in art. 4º of CMN Resolution No. 5,223, of 2025.” (NR)

Art. 2º Art. 3º, § 1º, item III, of Instruction Normative No. 685, of 2025, is hereby repealed.

Art. 3º The new version of the Filling Instructions for document code 2090 - Information related to ICAAP, ICAAP Simp, and stress tests with scenarios provided by the Central Bank of Brazil (TEBU), available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd, shall enter into force, with amendments in Annex I.

Art. 4º This Instruction Normative shall enter into force:

I - on the date of its publication, regarding art. 3º; and

II - on July 1, 2026, regarding the remaining provisions.

ARISTIDES ANDRADE CAVALCANTE NETO ANDRÉ MAURÍCIO TRINDADE DA ROCHA Head of the Department of Strategic Management and Specialized Supervision Head of the Department of Financial System Monitoring

NOTE

Resolution BCB No. 527, of December 3, 2025, provides for the submission to the Central Bank of Brazil (BCB) of quantitative information related to the Internal Capital Adequacy Assessment Process (ICAAP), the Simplified Internal Capital Adequacy Assessment Process (ICAAP Simp), and stress tests with scenarios provided by this Autarchy (TEBU), as governed by CMN Resolution No. 4,557, of February 23, 2017, BCB Resolutions Nos. 265, of November 25, 2022, and Circular No. 3,846, of September 13, 2017. Instruction Normative BCB No. 685, of December 5, 2025, establishes the procedures for sending this information to the Central Bank of Brazil.

2. Art. 3º, sole paragraph, of Resolution BCB No. 527, of 2025, determines that institutions classified in S2 must send to the Central Bank of Brazil the quantitative information regarding ICAAP Simp, calculated according to the procedures and parameters defined in Circular No. 3,846, of September 13, 2017, and that, when the option referred to in art. 4º of CMN Resolution No. 5,223, of May 30, 2025, is exercised, the cooperative bank, credit confederation, central credit cooperative, or singular credit cooperative must also send the quantitative information regarding ICAAP Simp encompassing the credit cooperatives comprising the respective cooperative system, without prejudice to the obligation established in the caput of the respective article.

3. Resolution BCB No. 555, of March 24, 2026, promoted amendments to Circular No. 3,846, of 2017, valid from July 1, 2026, and created Annex I which details the Simplified Internal Capital Adequacy Assessment Process – ICAAP Simp referred to in art. 4º, § 1º, item III, of CMN Resolution No. 5,223, of 2025. As this is a new process, it is considered more appropriate, both for institutions and for the Central Bank, that in a first instance, the quantitative information of this ICAAP Simp be sent within the ICAAP Simp report itself, via APS-Siscom. In the future, with the stability of the report, the Central Bank will evaluate the convenience of incorporating the quantitative information of the ICAAP Simp referred to in art. 4º, § 1º, item III, of CMN Resolution No. 5,223, of 2025, into Document Code 2090.

4. The purpose of this Instruction Normative is:

I - to establish that the submission of information regarding ICAAP Simp referred to in art. 3º, sole paragraph, of Resolution BCB No. 527, of 2025, must be sent via APS-Siscom, within the ICAAP report referred to in Annex I to Circular No. 3,846, of 2017;

II - to communicate specific corrections and adjustments to the structure of the chart of accounts defined in Annex I of the Filling Instructions for Document Code 2090 - Information related to ICAAP, ICAAP Simp, and stress tests with scenarios provided by the Central Bank of Brazil (TEBU).

5. Decree No. 10,411, of June 30, 2020, regulates the conduct of regulatory impact analysis – RIA as a prerequisite for the issuance of normative acts of general interest to economic agents. However, in its article 4º, said decree establishes the hypotheses for exemption from conducting RIA. This Instruction Normative falls under the hypotheses provided for in items IV - normative act that aims to update or repeal norms considered obsolete, without alteration of merit; and VII - normative act that reduces requirements, obligations, restrictions, requests, or specifications with the objective of reducing regulatory costs.

6. Based on the exposition in paragraphs 3 to 5, it is concluded that this instruction normatively only communicates specific corrections and adjustments to the structure of the chart of accounts defined in Annex I of the Filling Instructions for Document Code 2090, which justifies its classification under the hypothesis provided for in art. 4º, item IV, of Decree No. 14,411, of 2020, and establishes that the method of submitting information regarding ICAAP Simp referred to in art. 3º, sole paragraph, of Resolution BCB No. 527, of 2025, must be done via APS-Siscom, within the ICAAP report referred to in Annex I to Circular No. 3,846, of 2017, reducing requirements and obligations with the objective of lowering regulatory costs, given that it is a new process that has not yet acquired the necessary stability to be incorporated into Document Code 2090, which justifies its classification under the hypothesis provided for in art. 4º, item VII, of said Decree.

7. Thus, based on the provisions in paragraphs 4 to 6, the issuance of this Instruction Normative is exempt from conducting RIA.

ARISTIDES ANDRADE CAVALCANTE NETO ANDRÉ MAURÍCIO TRINDADE DA ROCHA Head of the Department of Strategic Management and Specialized Supervision (Degef) Head of the Department of Financial System Monitoring (Desig)