2020-12-16 | Resolução BCB 54

Added 2026-09-28

Resolution BCB No. 54 — Disclosure of the Pillar 3 Report

Resolution BCB No. 54 establishes the requirements for institutions in Segments 1 through 4 to disclose a Pillar 3 Report containing prudential indicators, risk management structures, capital composition, macroprudential indicators, leverage ratio, liquidity indicators, credit risk, counterparty credit risk, securitization exposures, market risk, interest rate risk in the banking book, executive remuneration, operational risk, and linked assets. The resolution mandates that this information be presented in fixed or flexible formats as defined by the Central Bank of Brazil, with specific tables required for each risk category and capital metric. It further specifies consolidation bases, data segregation rules for standardized approaches, and conditions under which confidential information may be omitted.

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Banco Central do Brasil

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Resolution No. 54

RESOLUTION BCB NO. 54, OF DECEMBER 16, 2020

Provides for the disclosure of the Pillar 3 Report.

The Collegiate Board of the Central Bank of Brazil, in a session held on December 15, 2020, based on the provisions of Arts. 9, 10, item IX, and 11, item VII, of Law No. 4.595, of December 31, 1964, Arts. 9, item II, and 15 of Law No. 12.865, of October 9, 2013, and in view of the provisions of Art. 56 of Resolution No. 4.557, of February 23, 2017, Resolution CMN No. 4.955, of October 21, 2021, Resolution BCB No. 199, of March 11, 2022, and Art. 63 of Resolution BCB No. 265, of November 25, 2022, (Amended, effective July 1, 2023, by Resolution BCB No. 306, of March 23, 2023.)

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Show all related documents (20)

Supersedes

Circular No. 3.692 dated 2013-12-16not in RegAlert

Amended by

BCB Resolution No. 447 of December 19, 20242024BCB Normative Instruction No. 424 — Amends the Layout of the Pillar 3 Report Document2023BCB Resolution No. 355 — Amends BCB Resolution No. 54 of December 16, 2020, regarding the disclosure of the Pillar 3 Report2023

Issued under

Lei 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)1964Circular No. 3.751 dated 2015-03-19not in RegAlertCircular No. 4.003 dated 2020-02-16not in RegAlertLaw No. 12.865 dated 2013-10-09not in RegAlertResolution No. 4.193 dated 2013-01-01not in RegAlertResolution No. 4.553 dated 2017-01-30not in RegAlert

+2 more

Resolution No. 4.557 dated 2017-02-23not in RegAlertResolution No. 4.955 dated 2021-10-21not in RegAlert

Basis for

Central Bank of Brazil Instruction Normative No. 726 of April 17, 20262026BCB Normative Instruction No. 709 — Amends BCB Normative Instruction No. 385, of May 30, 20232026Instruction Normative BCB No. 532 — Amends Instruction Normative BCB No. 385 of May 30, 20232024Instruction Normative BCB No. 425 — Amends Instruction Normative BCB No. 385 of May 30, 20232023Normative Instruction BCB No. 385 — Updates standardized tables for Pillar 3 Report disclosure2023

Referred to by

BCB Resolution No. 580 — Classifies Virtual Asset Service Providers as Type 3 and Prohibits Virtual Asset Services for Segment 52026Instruction Normative BCB No. 639 — Amends Instruction Normative BCB No. 385 of May 30, 20232025BCB 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

Timeline

Amended 3 times · last 2024-12-19

• 2024-12-19BCBBCB Resolution No. 447 of December 19, 2024amends
• 2023-11-29BCBBCB Normative Instruction No. 424 — Amends the Layout of the Pillar 3 Report Documentamends
• 2023-11-28BCBBCB Resolution No. 355 — Amends BCB Resolution No. 54 of December 16, 2020, regarding the disclosure of the Pillar 3 Reportamends

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