2021-12-16 | Resolução CMN 4976

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Resolution CMN No. 4976 — Regulates the organization and operation of leasing companies

Resolution CMN No. 4976 establishes the organizational and operational rules for leasing companies, requiring them to be incorporated as joint-stock companies with "Leasing" in their name and to maintain a specialized technical department. It prohibits these entities from entering into loan contracts with non-financial natural or legal persons and authorizes various funding sources, including foreign capital, debentures, and interbank deposits. The resolution also defines related-party transactions with affiliated or interdependent financial institutions and allows the pledge of credit rights from leasing contracts as collateral. These rules entered into force on January 1, 2022.

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Lineage: Superseded

Law No. 4595 dated 1964-12-31not in RegAlertLaw No. 6099 dated 1974-09-12not in RegAlertResolution CMN No. 4976 —Regulates the organization an…2021-12-16 · this documentNormative Instruction BCB No. 2…2022Joint Resolution No. 14 — Metho…2025
amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

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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