Resolution CMN No. 5259 — Consolidates General Criteria for Preparing and Disclosing Combined Financial Statements of the Cooperative System

Resolution CMN No. 5259 establishes the general criteria for preparing, transmitting, and disclosing the Combined Trial Balance and Combined Financial Statements of the Cooperative System. It mandates that these documents be prepared as if the cooperative system were a single economic entity, including specific institutions and funds, and requires quarterly submission of the Combined Trial Balance to the Central Bank of Brazil by central credit cooperatives and confederations. The resolution also grants institutions the option to voluntarily disclose Combined Financial Statements, subject to specific audit, note, and sustainability reporting requirements, with sustainability reporting becoming mandatory for certain institutions starting in the 2029 fiscal year. The regulation repeals previous resolutions and enters into force on January 1, 2026.

BCB published 15 documents in the last 30 days — get each new one by email the day it lands.

RESOLUTION
CMN NO. 5,259, OF OCTOBER 23, 2025

Consolidates the general criteria for the preparation of the Combined Trial Balance of the Cooperative System and the Combined Financial Statements of the Cooperative System, the submission of the Combined Trial Balance of the Cooperative System, and the disclosure of the Combined Financial Statements of the Cooperative System.

The Central Bank of Brazil, in accordance with Article 9 of Law No. 4,595, of December 31, 1964, makes public that the National Monetary Council, in a session held on October 23, 2025, based on Articles 4, caput, items VIII and XII, and 31 of the aforementioned Law, and Article 1, § 1, and 12, caput, item V, of Complementary Law No. 130, of April 17, 2009,

Read the rest free, and get an email when BCB publishes again

Email me when BCB publishes something newOne email per publication, same day. Sign in below to keep reading.

Lineage: Amended

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Timeline

Amended 1 time · last 2026-06-25

2026-06-25BCBCMN Resolution No. 5316 - Amends CMN Resolution No. 5,259 of October 23, 2025, regarding the preparation and submission of the Combined Trial Balance of the Cooperative Systemamends

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