2025-05-30 | Resolução BCB 478

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Resolution BCB No. 478 — Scope and Methodology for Leverage Ratio Calculation, Minimum Requirements for Type 3 Institutions, and Exclusion Conditions for Cooperative System Exposures

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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Lineage: Amended

Lei n.º 4.595, de 31 de dezembr…1964Complementary Law No. 130, of A…2009Law No. 12.865 dated 2013-10-09not in RegAlert+4 moresee all below the graphResolution BCB No. 452 – Amends…2025Circular No. 3.748 dated 2015-0…not in RegAlertCircular No. 3.849 dated 2017-0…not in RegAlertCircular No. 3.921 dated 2018-1…not in RegAlertCircular No. 4.006 dated 2020-0…not in RegAlertResolution No. 17 dated 2020-09…not in RegAlertResolution No. 330 dated 2023-0…not in RegAlert+7 moresee all below the graphResolution BCB No. 478 — Scopeand Methodology for Leverage …2025-05-30 · this documentBCB Resolution No. 555 of March…2026Central Bank of Brazil Instruct…2026BCB Resolution No. 573 of June …2026Central Bank Instruction No. 74…2026Central Bank of Brazil Instruct…2026BCB Resolution No. 580 — Classi…2026
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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)2025Circular No. 3.748 dated 2015-02-27not in RegAlertCircular No. 3.849 dated 2017-09-18not in RegAlertCircular No. 3.921 dated 2018-12-05not in RegAlertCircular No. 4.006 dated 2020-04-22not in RegAlertResolution No. 17 dated 2020-09-17not in RegAlert
+1 moreResolution No. 330 dated 2023-06-27not in RegAlert
Amended by
BCB Resolution No. 555 of March 24, 20262026
Issued under
Complementary Law No. 130, of April 17, 2009 – National Cooperative Credit System2009Lei n.º 4.595, de 31 de dezembro de 1964 — dispõe sobre a política e as instituições monetárias, bancárias e creditícias (establishes the National Financial System and the Banco Central do Brasil)1964Law No. 12.865 dated 2013-10-09not in RegAlertLaw No. 4.728 dated 1965-07-14not in RegAlertResolution No. 4.282 dated 2013-11-04not in RegAlertResolution No. 4.553 dated 2017-01-30not in RegAlert
+1 moreResolution No. 5.223 dated 2025-05-30not in RegAlert
Refers to
Resolution BCB No. 436 — Classification of Single Institutions and Prudential Conglomerates into Type 1, Type 2, or Type 3 and Segmentation of Type 3 Institutions and Conglomerates2024Resolution BCB No. 352 of November 23, 2023: Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2023BCB Resolution No. 307 of March 23, 2023: Maximum Limit for Credit Operations with Public Sector Entities for Type 3 Institutions2023Resolution BCB No. 265 — Risk Management Structure, Capital Management Structure, and Information Disclosure Policy for Type 3 Institutions in Segments 2, 3, or 42022Resolution BCB No. 229 — Procedures for Calculating the Risk-Weighted Asset Component for Credit Risk Exposures under the Standardized Approach2022BCB Resolution No. 199 — Methodology for Calculating Reference Equity (PR) for Type 3 Prudential Conglomerates2022
+1 moreResolution BCB No. 168 — Accounting Criteria for Prudential Consolidated Documents2021
Referred to by
BCB Resolution No. 580 — Classifies Virtual Asset Service Providers as Type 3 and Prohibits Virtual Asset Services for Segment 52026Central Bank Instruction No. 749 — Amends Instruction No. 85/2021 Regarding Reporting of Regulatory Limits and Leverage Ratio Standards2026Central Bank of Brazil Instruction Normative No. 750 — Amends Instruction Normative BCB No. 81 of February 23, 20212026BCB Resolution No. 573 of June 10, 20262026Central Bank of Brazil Instruction Normative No. 731 of April 30, 20262026

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