Gestão de cooperativas de crédito e os impactos da Resolução CMN 4.966/2021

Abstract

This study aimed to identify and present the main impacts on credit operations resulting from the implementation of the requirements of CMN Resolution No. 4,966/2021, through a case study conducted in a credit cooperative located in the southern region of Brazil. The research was qualitative in nature and descriptive in approach, relying on secondary data obtained from legal documents and internal organisational records. These were analysed according to the variables affected by the legal text. The methodology included a structured data collection guide organised by stages and thematic categories, enabling a comparative analysis between the previous model, governed by Resolution N°. 2,682/1999, and the current model, under the provisions of Resolution N°. 4,966/2021. The results highlight changes implemented by the cooperative, particularly the new portfolio segmentation, classification of problematic assets, and the revised model for results provisioning. It was found that the new regulations required reformulations at various institutional levels, with operational impacts, tactical adjustments, and strategic reflections on risk and financial sustainability. This study offers relevant contributions for managers, regulators, and researchers within the cooperative sector.