2025-01-28 | Instrução Normativa BCB 584Added
Instruction Normative BCB No. 584 details the specific accounting items from the National Financial System Accounting Plan (Cosif) required to calculate the minimum Simplified Reference Equity (PRS5) and Payment Institution Reference Equity (PRIP) requirements, as well as the simplified Risk-Weighted Assets (RWAS5) and Payment Institution Risk-Weighted Assets (RWAIP). The regulation establishes detailed formulas and account mappings across seven annexes for capital, prudential adjustments, fixed asset limits, and various risk exposures, while revoking previous circulars and instructions. Institutions opting for the S5 regime and Type 2 institutions are exempt from submitting this information, though they remain responsible for ensuring compliance with the minimum equity requirements.
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Details the accounting items to be used in the calculation of the minimum requirements for Simplified Reference Equity – PRS5 and Payment Institution Reference Equity – PRIP; and the amounts of risk-weighted assets in simplified form – RWAS5 and risk-weighted assets for payment institutions – RWAIP.
The Head of the Prudential and Exchange Regulation Department – Dereg, in the exercise of the powers conferred upon him by art. 23, item I, letter “a”; and art. 119, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, attached to Resolution BCB No. 340, of September 21, 2023, and having in view the provisions of arts. 8 and 11 of Resolution No. 4,606, of October 19, 2017, arts. 3 and 6 of Resolution BCB No. 198, of March 11, 2022, arts. 7 and 9 of Resolution BCB No. 201, of March 11, 2022, Circulars No. 3,861 and 3,863, both of December 7, 2017, Resolution BCB No. 202, of March 11, 2022, and Resolution BCB No. 437, of November 28, 2024,
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Amended 1 time · last 2026-07-16
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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