{
  "node_id": "br-bacen-resolution-4966-credit-risk-2021",
  "title": "Brazil CMN Resolution 4,966/2021 - Credit Risk Classification and Provisioning (BACEN)",
  "domain": "Banking & Global Finance",
  "version": "1.0.1",
  "last_updated": "2026-04-30",
  "bluf": "CMN Resolution No. 4,966 of 25 November 2021 (Conselho Monetário Nacional / Banco Central do Brasil) consolidated and replaced CMN Resolution 2,682/1999 as Brazil's primary credit risk classification and minimum provisioning framework. It mandates a nine-level rating scale (AA through H) with prescribed minimum provisions (AA=0%, A=0.5%, B=1%, C=3%, D=10%, E=30%, F=50%, G=70%, H=100%), mandatory reclassification timelines triggered by days-past-due, cross-default rules, write-off at 360 days, monthly reporting to the Central Credit Risk Registry (SCR), and ICAAP stress testing obligations for Type 3-4 institutions under BACEN Resolution 4,557/2017.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "iso_standard",
      "eu_regulation",
      "us_equivalent",
      "uk_equivalent",
      "global_framework"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-capital-requirements-directive-iv-2013-36-crd4",
    "eu-brrd-bank-recovery-resolution-directive-2014-59",
    "eu-crr3-capital-requirements-regulation-2024-1623"
  ],
  "primary_citations_count": 5
}