BRZ CB Calculation of Leverage Ratio

Updated on: Oct 6, 2026

Latest Event


  • Oct. 2, 2026 Official Publication
  • On Oct. 2, 2026, BRZ CB published Resolution 593 in the official gazette.

On Jun. 2, BRZ CB introduced minimum RA requirement for type 3.

  • BRZ CB published Resolution 478 to set scope and methodology for calculating leverage ratio (RA), introduced minimum RA requirement for type 3 institutions.
  • Resolution 5.223 sets minimum requirement for RA and the conditions for compliance.
  • Highlights
  • The RA must be determined by institution of Types 1 or 3, defined in Resolution 436.
  • RA must be determined on individual basis by Type 1 or 3 institution, part of prudential conglomerate, including a branch in the country of institution incorporated abroad.
  • Prudential conglomerate or individual institution not forming part of a prudential conglomerate, must permanently comply with minimum requirement of 3% for the RA.
  • The institution forming part of prudential conglomerate must permanently comply with minimum requirement of 2.25% for the RA on an individual or sub-consolidated basis.
  • Revocation
  • Resolution 478 revoked Circular 3.748; Resolution 330; items of Circular 3.489, Circular 3.921, Circular 3.976, Circular 4.006, Resolution 17, item of Resolution 452.
  • Resolution 5.223 revoked Resolution 4.615, of 2017, Art. 3 of Res. 4.745, of 2019.
  • Effectiveness
  • Resolutions 478 and 5.223 shall come into force on Jul. 1, 2026.
  • In May 2025, BRZ CB introduced individual prudential requirements, see #256887.
  • Sep. 2026 BRZ CB Reporting Update
  • On Sep. 30, 2026, BRZ CB issued Resolution BCB 593, amends Resolution 478/2025, updating prudential report, capital-related disclosures rules for regulated institutions.
  • Amendment modifies Article 8, clarifying reporting of deductions from Common Equity Principal Capital by institutions under supervisory reporting frameworks.
  • Resolution 593 enters into force on Oct. 30, 2026.
  • Oct. 2, 2026 Official Publication
  • On Oct. 2, 2026, BRZ CB published Resolution 593 in the official gazette.
Regulators
BRZ CB; BRZ CMN
Entity Types
B/D; Bank; BHC; IA; Inv Co; MSB
Reference
OG, 10/2/2026; Res 593, 9/30/2026; OG, 6/2/2025; Res 478, Res 5.223, 5/30/2025
Functions
Actuarial and Valuation; Financial; Reporting; Risk; Treasury
Countries
Brazil
Category
State
N/A
Products
Banking; Deposits; Forex; Fund Mgt; Payments; Securities
Rule Type
Final
Regions
Am
Rule Date
Jun 2, 2025
Effective Date
Oct 30, 2026
Rule ID
256740
Linked to
Reg. Last Update
Oct 2, 2026
Report Section
International