RegAlert2026-07-16 | 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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The Head of the Department of Prudential and Exchange Regulation – Dereg, in the exercise of the powers conferred by Art. 23, caput, item I, letter “a”; and Art. 119, caput, item I, letter “g”, of the Internal Regulations of the Central Bank of Brazil, attached 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. 7 and 9 of Resolution BCB No. 201 of March 11, 2022, and Circular No. 3,863 of December 7, 2017,
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Lineage: In force
Show all related documents (8)
- Amends
- Instruction Normative BCB No. 584 — Details Accounting Items for Simplified Reference Equity Requirements and Risk-Weighted Assets2025
- Issued under
- BCB Resolution No. 201 — Simplified Optional Methodology for Minimum Simplified Reference Equity (PRS5) Requirements for Type 3 Institutions2022BCB Resolution No. 340 dated 2023-09-21not in RegAlertLaw No. 13,874 dated 2019-09-20not in RegAlertLaw No. 13874 dated 2019-09-20not in RegAlertResolution No. 4,606 dated 2017-10-19not in RegAlert
- Refers to
- Resolution BCB No. 352 of November 23, 2023: Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2023Resolution CMN No. 4,966 — Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2021
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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