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Brazil Central Bank Sets 2027 Start for Daily Reserve Proof at Licensed Crypto Exchanges

The regime brings exchanges under bank-style oversight to bolster customer protection.

Overview

  • Published on March 3, the framework requires licensed platforms to file daily attestations showing sufficient fiat and crypto to cover operational, liquidity and cyber risks beginning Jan. 1, 2027.
  • Exchanges must fully segregate client assets from company funds to prevent commingling and misuse of customer holdings.
  • Crypto positions must be recorded on balance sheets using a specialized accounting manual with standardized classification, valuation and impairment rules.
  • Cross-border transactions will require reports on origin, destination and on-chain paths, with supervisors employing blockchain analytics to enhance traceability.
  • Regulators will issue technical guidance before implementation, and smaller venues are expected to face higher compliance costs that could spur consolidation.