Basiléia I, II, e III: efeito dos acordos na regulação do sistema financeiro brasileiro

Abstract

This paper analyzes the historical and technical evolution of the Basel Accords and the impacts of their implementation on the Brazilian financial system. Prudential banking regulation is a fundamental pillar for global economic stability, having undergone profound transformations in response to successive financial crises. The main objective of this research is to investigate the trajectory of the accords, from the simplicity of Basel I, through the complexity of Basel II, to the robustness of Basel III and its final reforms, and to assess their practical consequences in Brazil. The methodology employed consists of a bibliographic and documentary review, based on publications from the Basel Committee, reports from the Central Bank of Brazil, and relevant academic literature. The results demonstrate that regulation has evolved from a strict focus on credit risk to a comprehensive framework that includes capital quality, liquidity management, and systemic risk. In the Brazilian context, the proactive stance of the Central Bank has resulted in a banking system with high Capital Adequacy Ratios and remarkable resilience. It is concluded that the adoption of international standards promoted a compulsory modernization in the risk management of national institutions, although debates persist regarding the effects on credit concession and banking spreads.