2025-05-30 | Resolução BCB 478Added
Resolution BCB No. 478 establishes the scope and calculation methodology for the Leverage Ratio (RA) for Type 1 and Type 3 institutions, mandating consolidated or individual reporting based on prudential conglomerate status. It introduces a permanent minimum RA requirement of 3% for Type 3 institutions classified in Segment 2 (S2), implemented through a phased schedule starting at 2% in July 2026 and reaching 3% by January 2028. The regulation also defines specific conditions for excluding exposures between members of the same cooperative system and details calculation procedures for balance sheet, derivative, and repo exposures.
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Provides for the scope and methodology for calculating the Leverage Ratio – LR, introduces the minimum LR requirement for Type 3 institutions, and implements conditions for the exclusion of exposures between members of the same cooperative system.
The Collegiate Board of the Central Bank of Brazil, in a session held on May 29, 2025, based on the provisions of Articles 9, 10, caput, item IX, 11, caput, item VII, and 37 of Law No. 4.595, of December 31, 1964, Article 9-A of Law No. 4.728, of July 14, 1965, Article 1, caput and § 1, of Complementary Law No. 130, of April 17, 2009, and Article 9, caput, items II and VIII, and § 3, of Law No. 12.865, of October 9, 2013, and considering the provisions of CMN Resolution No. 5.223, of May 30, 2025, Articles 3, caput, item III, and 14 of Resolution No. 4.282, of November 4, 2013, Article 2, § 6, of Resolution No. 4.553, of January 30, 2017, Articles 3, caput, item I, and 4 of CMN Resolution No. 5.105, of September 28, 2023, and Article 21, § 2, of CMN Resolution No. 5.051, of November 25, 2022,
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Amended 1 time · last 2026-03-24
This document supersedes: Resolution BCB No. 452 – Amends Resolutions BCB No. 229 (May 12, 2022) and 437 (November 28, 2024) and Circular No. 3,748 (February 27, 2015)
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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