What Brazil CMN Resolution 4,966/2021 - Credit Risk Classification and Provisioning (BACEN) requires
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.
Pillar: Banking & Global Finance · Authority: Conselho Monetário Nacional; Banco Central do Brasil · Version: 1.0.1 · Last updated:
Primary source: https://www.bcb.gov.br/estabilidadefinanceira/exibenormativo?tipo=Resolucao%20CMN&numero=4966
SHA-256 integrity: ce16e7e4eace66a195b5802dc111cebea23adc39f4b649c27094f3836f7302ef
Primary Citations — 5 traced to source
- Arts. 1-7 (AA-H classification criteria), Arts. 8-12 (minimum provisioning percentages), Arts. 13-18 (mandatory reclassification timelines and DPD milestones), Art. 19 (360-day write-off rule) — CMN Resolution No. 4,966 of 25 November 2021 - Credit Classification and Minimum Provisioning
- Art. 4 (institution type classification); Arts. 28-36 (ICAAP stress testing obligations for Type 3-4); adverse scenario definitions — BACEN Resolution No. 4,557 of 23 February 2017 - Risk Management Structure (Types 1-4)
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