Summary
Resolução BCB n° 139 de 15/9/2021 is a resolution issued by the Central Bank of Brazil that establishes new rules for the provision of credit by financial institutions in the country. The resolution introduces changes to the risk-weighting of assets and sets out requirements for the classification of loans and provisions for losses. It also establishes guidelines for the calculation of regulatory capital and introduces new reporting requirements for financial institutions. The aim of the resolution is to promote financial stability and ensure the soundness of the Brazilian banking system.