2022-11-25 | Resolução BCB 265

Added 2026-09-25

Resolution BCB No. 265 — Risk Management Structure, Capital Management Structure, and Information Disclosure Policy for Type 3 Institutions in Segments 2, 3, or 4

Resolution BCB No. 265 establishes the requirements for risk management structure, capital management structure, and information disclosure policy for Type 3 institutions classified in Segment 2, 3, or 4. It mandates the implementation of continuous and integrated risk management, continuous capital management, and a disclosure policy covering risk structures, capital adequacy, and risk-weighted assets. The regulation defines risk appetite, outlines stress testing programs, and specifies governance and reporting obligations for the institution's board and management.

Brazil

Banco Central do Brasil

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RESOLUTION BCB NO. 265, OF NOVEMBER 25, 2022

Dispenses with the risk management structure, the capital management structure, and the information disclosure policy of a prudential conglomerate classified as Type 3 and classified in Segment 2 (S2), Segment 3 (S3), or Segment 4 (S4).

Dispenses with the risk management structure, the capital management structure, and the information disclosure policy of an institution classified as Type 3 and classified in Segment 2 – S2, Segment 3 – S3, or Segment 4 – S4. (Amended, effective January 1, 2025, by Resolution BCB No. 447, of December 19, 2024.)

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Amended by: BCB Resolution No. 484 of June 26, 2025, amending BCB Resolution No. 265 of November 25, 2022, regarding risk management structure, capital management structure, and information disclosure policy for institutions classified as Type 3 in Segment 2, Segment 3, or Segment 42025 BCB Resolution No. 477 of May 30, 2025, Amending BCB Resolution No. 265 of November 25, 2022, Regarding Risk Management, Capital Management, and Information Disclosure Policies for Type 3 Institutions in Segments 2, 3, or 42025 BCB Resolution No. 447 of December 19, 20242024 Resolution BCB No. 332, of June 29, 20232023 BCB Resolution No. 319 — Establishes maximum exposure limits per client and maximum limit for concentrated exposures, and amends BCB Resolutions Nos. 201 and 2652023
Amends: Resolution No. 306 dated 2023-03-23not in RegAlertResolution No. 331 dated 2023-06-27not in RegAlertResolution No. 332 dated 2023-06-29not in RegAlertResolution No. 447 dated 2024-12-19not in RegAlertResolution No. 470 dated 2025-04-30not in RegAlertResolution No. 484 dated 2025-06-26not in RegAlert
Issued under: Resolution BCB No. 219 – Concepts and Accounting Criteria for Financial Instruments and Hedge Accounting for Consortium Administrators and Authorized Payment Institutions2022 Resolution BCB No. 200 — Establishes minimum requirements for Reference Equity (RE), Tier 1 and Core Capital and for the Core Capital Surcharge for Type 3 classified institutions2022 Law No. 12,865, of October 9, 2013 — payment arrangements and payment institutions that are part of the Brazilian Payment System2013
Basis for: BCB Resolution No. 586 — Provides for the disclosure of the Social, Environmental and Climate Risks and Opportunities Report – GRSAC Report2026 Normative Instruction BCB No. 772 — Establishes Standardized Tables for the Disclosure of the Social, Environmental and Climate Risks and Opportunities Report (GRSAC Report)2026 Normative Instruction BCB No. 773 — Establishes Standardized Tables for the Disclosure of the Social, Environmental, and Climate Risks and Opportunities Report (GRSAC)2026 BCB Normative Instruction No. 709 — Amends BCB Normative Instruction No. 385, of May 30, 20232026 Instruction Normative BCB No. 686 — Discloses the Models for the Internal Capital Adequacy Assessment Process (ICAAP) and Simplified Internal Capital Adequacy Assessment Process (ICAAPSimp) Reports2025 BCB Resolution No. 527 on the Submission of Quantitative Information Regarding ICAAP, ICAAPSimp, and Stress Tests2025
+5 more
Instruction Normative BCB No. 639 — Amends Instruction Normative BCB No. 385 of May 30, 20232025 Instruction Normative BCB No. 532 — Amends Instruction Normative BCB No. 385 of May 30, 20232024 Instruction Normative BCB No. 394 — Amends Instruction Normative No. 101 of April 26, 2021, regarding procedures for submitting information on market risk, IRRBB, and RWA exposures2023 Instruction Normative BCB No. 425 — Amends Instruction Normative BCB No. 385 of May 30, 20232023 Normative Instruction BCB No. 385 — Updates standardized tables for Pillar 3 Report disclosure2023
Refers to: BCB Resolution No. 199 — Methodology for Calculating Reference Equity (PR) for Type 3 Prudential Conglomerates2022 Resolution BCB No. 168 — Accounting Criteria for Prudential Consolidated Documents2021
Referred to by: Central Bank of Brazil Instruction Normative No. 776 — Amends the Effective Dates of Instruction Normative No. 7542026 BCB Normative Instruction No. 754 — Amends BCB Normative Instruction No. 330/2022 regarding Unicad registration procedures for entities of interest to the Central Bank2026 BCB Resolution No. 580 — Classifies Virtual Asset Service Providers as Type 3 and Prohibits Virtual Asset Services for Segment 52026 BCB Resolution No. 577 — Amends BCB Resolution No. 207 of March 22, 2022, Regarding Liquidity Risk Exposure and Short-Term Liquidity Indicator (LCR) Reporting2026 Central Bank of Brazil Instruction Normative No. 730 of April 30, 20262026 Central Bank of Brazil Instruction Normative No. 731 of April 30, 20262026
+16 more
BCB Resolution No. 560 — Minimum Limits for Short-Term Liquidity Indicator (LCR) and Simplified Short-Term Liquidity Indicator (LCRS)2026 Central Bank of Brazil Instruction Normative No. 726 of April 17, 20262026 BCB Resolution No. 555 of March 24, 20262026 BCB Normative Instruction No. 700 - Amends BCB Normative Instruction No. 33 (2020) regarding procedures for sending Circular No. 3,979 (2020) information, and modifies Filling Instructions and layout for document 5050 (DRO)2026 Normative Instruction BCB No. 685 of December 5, 20252025 Resolution BCB No. 478 — Scope and Methodology for Leverage Ratio Calculation, Minimum Requirements for Type 3 Institutions, and Exclusion Conditions for Cooperative System Exposures2025 BCB Resolution No. 438 — Amends BCB Resolution No. 229 of May 12, 2022, regarding Risk-Weighted Assets (RWA) for Credit Risk Exposures under the Standardized Approach2024 BCB Resolution No. 354 — Amends BCB Resolution No. 139 of September 15, 2021, Regarding the Disclosure of the Social, Environmental and Climate Risks and Opportunities Report (GRSAC Report)2023 BCB Resolution No. 353 of November 23, 20232023 BCB Resolution No. 331 — Establishes the Social, Environmental and Climate Responsibility Policy (PRSAC) for Type 3 Institutions and Actions for its Effectiveness2023 BCB Resolution No. 324 of June 14, 2023, amending Circular No. 3,809 of August 25, 2016, regarding procedures for recognizing mitigating instruments in calculating risk-weighted assets for credit risk exposures under the standardized approach2023 BCB Resolution No. 325 — Amending BCB Resolution No. 100 of June 2, 2021, Regarding Daily Reporting of Gold, Foreign Currency, and Exchange Rate Risk Exposures2023 BCB Resolution No. 326 — Amends Resolution BCB No. 69 of February 10, 2021, regarding procedures for remitting information on regulatory limits and standards2023 BCB Resolution No. 327 — Amends BCB Resolution No. 207 of March 22, 2022, regarding liquidity risk exposure information and the Short-Term Liquidity Indicator (LCR)2023 BCB Resolution No. 328 — Amends BCB Resolution No. 84 of March 31, 2021, regarding procedures for reporting market risk, IRRBB, and RWA exposures2023 Central Bank Resolution No. 303 of March 16, 2023: Procedures for Calculating Risk-Weighted Assets for Credit Risk Exposures Under Internal Ratings-Based Approvals2023

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Amended 5 times · last 2025-06-26

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