Regulatory Alerts2026-07-16 | Instrução Normativa BCB 763Added · Updated
Instruction Normative BCB No. 763 — Amends Instruction Normative BCB No. 584 of January 28, 2025
Instruction Normative BCB No. 763 amends Annex V of Instruction Normative BCB No. 584 to update the accounting items used in calculating operational risk capital requirements for institutions in Segment 5. The amendments modify the Net Financial Result, Service Expenses, and Other Operational Expenses formulas by adding foreign currency profit and loss accounts, removing specialized technical service expenses, and adding transaction costs. These changes align the simplified standardized approach with updates to the Central Bank of Brazil's Accounting Standard (Cosif) and IFRS 9. The instruction enters into force on the date of its publication.
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