RegAlert2024-12-23 | Resolução BCB 448Added
Resolution BCB No. 448 – Amends Resolutions BCB Nos. 198, 199 and 201 of March 11, 2022
The resolution amends Resolutions BCB No. 198, No. 199 and No. 201 to include a new item on the absolute value of the negative adjustment recorded in equity resulting from the application of expected credit loss provision criteria on 1 January 2025, requiring the adjustment to be net of tax effects and to consider all financial instruments subject to credit‑risk loss provisions. The amount specified in the new item must be multiplied by 75 % until 31 December 2025, by 50 % from 1 January 2026 to 31 December 2026, by 25 % from 1 January 2027 to 31 December 2027, and by 0 % from 1 January 2028 onward. The amendment becomes effective on 1 January 2025.
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RESOLUTION BCB No. 448, OF 23 DECEMBER 2024
Amends Resolutions BCB Nos. 198, 199 and 201 of 11 March 2022.
The Collegiate Board of the Central Bank of Brazil, in a session held on 23 December 2024, based on arts. 9, caput, clause II, and 15 of Law No. 12,865, of 9 October 2013, and art. 9‑A of Law No. 4,728, of 14 July 1965, and considering the provisions of Resolution No. 4,282, of 4 November 2013, and CMN Resolution No. 5,105, of 28 September 2023,
R E S O L V E :
Art. 1 Resolution BCB No. 198, of 11 March 2022, published in the Official Gazette of the Union on 14 March 2022, shall now operate with the following amendments:
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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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