2021-12-16 | Resolução CMN 4976Added · Updated
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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RESOLUTION
CMN NO. 4,976, OF DECEMBER 16, 2021
Regulates the organization and operation of leasing companies.
The Central Bank of
Brazil, in accordance with Art. 9 of Law No. 4,595, of December 31, 1964, makes public that the National Monetary Council, in a session held on December 16, 2021, based on the provisions of items VIII, XI, and XIII of Art. 4 of Law No. 4,595, of 1964, § 1 of Art. 2, and Arts. 7, 8, and 23 of Law No. 6,099, of September 12, 1974, and considering the provisions of Decree No. 10,139, of November 28, 2019,
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Amended 1 time · last 2025-11-03
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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