BRZ CVM Carbon Markets Accounting


On Dec. 16, BRZ CVM informed on new OCPC 10 technical guidance.


  • BRZ CVM reported on the BRZ CPC's release of the OCPC 10 technical guidance related to carbon credit standards, which is mandatory for publicly-held companies, #237338.
  • Also, BRZ CVM issued Resolution 223 to approve technical guidance OCPC 10, entitled Carbon credits, emissions permits (allowances) and decarbonization credits (CBIO).
  • Highlights
  • Resolution 223 makes OCPC 10 standards mandatory for publicly-held companies.
  • OCPC 10 established accounting treatment for these assets in accordance with the accounting treatment for assets as provided in Law 15.042 of December 12, 2024.
  • Effectiveness
  • Resolution 223 comes into effect on Jan, 1, 2025.

Regulators BRZ CVM
Entity Types B/D; Corp; Exch; IA; Inv Co
Reference Res 223, PR, 12/16/2024; OCPC 10
Functions Compliance; Environment; Financial; Legal; Operations; Trading
Countries Brazil
Category
State
Products Commodities; Corporate; Fund Mgt; Securities
Regions Am
Rule Type Final
Rule Date 12/16/2024
Effective Date 1/1/2025
Rule Id 237519
Linked to Rule :237338
Reg. Last Update 12/16/2024
Report Section International

Last substantive update on 12/19/2024