Reconhecimento contábil de perdas em instituições financeiras: análise pós resolução CMN Nº 4.966/2021

Abstract

The Brazilian financial system has undergone significant regulatory changes aimed at increasing transparency and improving the quality of accounting information, particularly with respect to the recognition of credit losses. In this context, CMN Resolution nº 4,966/2021 replaced the incurred loss model with the expected credit loss methodology, aligning Brazilian practices with IFRS 9. This study aimed to analyze how the main Brazilian financial institutions have recognized and disclosed loss estimates following the adoption of the new regulation. The research is descriptive and documentary in nature, using both quantitative and qualitative approaches, and analyzes the financial statements and notes to the financial statements of ten banks listed on B3 for the first halves of 2024 and 2025. Changes in provisions were assessed, and a checklist based on the disclosure requirements of Resolution nº 4,966/2021 was applied. The results indicate heterogeneous impacts on provisions, predominantly increases, and a high level of compliance in disclosure, as nine banks achieved an “Excellent” classification. Nevertheless, gaps remain in more detailed qualitative disclosures, indicating that, despite the advances achieved, further improvements are still needed to ensure greater standardization and clarity of information.