RegAlert2024-01-25 | Resolução CMN 5116Added
Resolution CMN No. 5116 – Amendments to multiple resolutions to exclude securities brokerages, securities distributors and foreign‑exchange brokerages from their scope
The amendment adds a sole paragraph to each of the listed Resolutions (Nos. 3,823; 3,989; 4,516; 4,534; 4,535; 4,747; 4,817; 4,818; 4,842; 4,858; 4,872; 4,877; 4,910; 4,911; 4,924; 4,950; 4,967) stating that the provisions do not apply to securities brokerages, securities distributors and foreign‑exchange brokerages, which must follow the regulations issued by the Central Bank of Brazil. The changes take effect on 1 March 2024.
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Resolution
RESOLUTION CMN No. 5,116, OF JANUARY 25, 2024
Amends Resolutions No. 3,823, of December 16, 2009; 3,989, of June 30, 2011; 4,516, of August 24, 2016; 4,534, of November 24, 2016; 4,535, of November 24, 2016; 4,747, of August 29, 2019; 4,817, of May 29, 2020; and 4,818, of May 29, 2020; and the CMN Resolutions No. 4,842, of July 30, 2020; 4,858, of October 23, 2020; 4,872, of November 27, 2020; 4,877, of December 23, 2020; 4,910, of May 27, 2021; 4,911, of May 27, 2021; 4,924, of June 24, 2021; 4,950, of September 30, 2021; and 4,967, of November 25, 2021, to exclude from their scope of application the securities brokerage firms, the securities distribution firms and the foreign‑exchange brokerage firms authorized to operate by the Central Bank of Brazil.
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Show all related documents (17)
- Amends
- CMN Resolution No. 4,967 — Criteria for Accounting Recognition, Measurement, and Disclosure of Investment Property and Non-Financial Assets2021CMN Resolution No. 4,950 — Accounting Criteria for Prudential Conglomerate Consolidated Financial Statements2021CMN Resolution No. 4,924 — General Principles for Accounting Recognition, Measurement, Recording, and Disclosure by Financial Institutions2021CMN Resolution No. 4,910 — Provisions on the Provision of Independent Audit Services for Financial Institutions and Other Institutions Authorized by the Central Bank of Brazil2021CMN Resolution No. 4,911 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil2021CMN Resolution No. 4,877 — General Criteria for Measurement and Recognition of Social and Labor Obligations by Institutions Authorized by the Central Bank of Brazil2020
+11 more
CMN Resolution No. 4,872 — General Criteria for the Accounting Recording of Shareholders' Equity of Institutions Authorized by the Central Bank of Brazil2020CMN Resolution No. 4,858 — Establishes the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2020Resolution CMN No. 4,842 — Consolidates General Criteria for Measurement and Recognition of Current and Deferred Tax Assets and Liabilities2020Central Bank Resolution CMN No. 4817: Accounting Criteria for Investments in Affiliates, Controlled Entities, and Jointly Controlled Entities2020CMN Resolution No. 4818 — Consolidates General Criteria for Preparation and Disclosure of Individual and Consolidated Financial Statements by Financial Institutions2020Resolution No. 3823 dated 2009-12-16not in RegAlertResolution No. 3989 dated 2011-06-30not in RegAlertResolution No. 4516 dated 2016-08-24not in RegAlertResolution No. 4534 dated 2016-11-24not in RegAlertResolution No. 4535 dated 2016-11-24not in RegAlertResolution No. 4747 dated 2019-08-29not in RegAlert
Timeline
This document amends: CMN Resolution No. 4,967 — Criteria for Accounting Recognition, Measurement, and Disclosure of Investment Property and Non-Financial Assets, CMN Resolution No. 4,950 — Accounting Criteria for Prudential Conglomerate Consolidated Financial Statements, CMN Resolution No. 4,924 — General Principles for Accounting Recognition, Measurement, Recording, and Disclosure by Financial Institutions, CMN Resolution No. 4,910 — Provisions on the Provision of Independent Audit Services for Financial Institutions and Other Institutions Authorized by the Central Bank of Brazil, CMN Resolution No. 4,911 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil, CMN Resolution No. 4,877 — General Criteria for Measurement and Recognition of Social and Labor Obligations by Institutions Authorized by the Central Bank of Brazil, CMN Resolution No. 4,872 — General Criteria for the Accounting Recording of Shareholders' Equity of Institutions Authorized by the Central Bank of Brazil, CMN Resolution No. 4,858 — Establishes the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif), Resolution CMN No. 4,842 — Consolidates General Criteria for Measurement and Recognition of Current and Deferred Tax Assets and Liabilities, Central Bank Resolution CMN No. 4817: Accounting Criteria for Investments in Affiliates, Controlled Entities, and Jointly Controlled Entities, CMN Resolution No. 4818 — Consolidates General Criteria for Preparation and Disclosure of Individual and Consolidated Financial Statements by Financial Institutions
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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