RegAlert2025-01-28 | Instrução Normativa BCB 672Added
Instruction Normative BCB No. 672 — Amends Instruction Normative BCB No. 584 of January 28, 2025
Instruction Normative BCB No. 672 amends the accounting rubrics and calculation formulas in Annexes I, II, IV, and V of Instruction Normative BCB No. 584 to update the simplified risk calculation models for Segment 5 institutions and Type II entities. The amendments adjust the calculation of Simplified Reference Capital (PRS5) and Payment Institution Reference Capital (PRIP) by including specific variable income investments and excluding certain deferred tax assets, while also updating the fixed asset limit calculation to exclude leasing assets. Furthermore, the regulation modifies credit risk exposure calculations by removing double-counted credit commitments and aligning variable income title treatments with capital adjustments, and updates the operational risk indicator to reflect new Cosif operational income accounts. These changes take effect on the date of publication.
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INSTRUCTION NORMATIV BCB NO. 672, OF OCTOBER 2, 2025
Amends
Instruction Normative BCB No. 584, of January 28, 2025.
The Head of the Department of Prudential and Exchange Regulation – Dereg, Substitute, in the exercise of the powers conferred upon her by art. 23, caput, item I, letter “a”; and art. 119, caput, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, and considering 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, and Circulars Nos. 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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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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