BCB Resolution No. 391 — Amends BCB Resolution No. 178 of January 19, 2022, regarding accounting criteria for lease operations

BCB RESOLUTION NO. 391, OF JUNE 12, 2024

Amends
BCB Resolution No. 178, of January 19, 2022, which provides for the accounting criteria applicable to lease operations contracted by consortium administrators and payment institutions authorized to operate by the Central Bank of Brazil.

The Collegiate Board of the Central Bank of Brazil, in a session held on June 12, 2024, based on arts. 9º-A, items I and II, of Law No. 4,728, of July 14, 1965, 6º and 7º, item III, of Law No. 11,795, of October 8, 2008, 9º, items II and IX, letter "b", and 15 of Law No. 12,865, of October 9, 2013,

R E S O L V E:

Art. 1º The summary of BCB Resolution No. 178, of January 19, 2022, shall be in effect with the following changes:

"Provides for the accounting criteria applicable to lease operations contracted by consortium administrators, by payment institutions, by securities brokerage firms, by securities distribution companies and by foreign exchange brokerage firms authorized to operate by the Central Bank of Brazil." (NR)

Art. 2º BCB Resolution No. 178, of January 19, 2022, shall be in effect with the following changes:

"Art.
1º This Resolution establishes the accounting criteria applicable to lease operations carried out by consortium administrators, by payment institutions, by securities brokerage firms, by securities distribution companies and by foreign exchange brokerage firms authorized to operate by the Central Bank of Brazil." (NR)

"Art.
2º The institutions mentioned in art. 1º must observe the Technical Pronouncement of the Accounting Pronouncements Committee – CPC 06 (R2) – Leases, approved on October 6, 2017, in the recognition, in the measurement, in the presentation and in the disclosure of lease operations.

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5º The application of the provisions of this article is optional for contracts signed up to the date of entry into force of this Resolution in which the institution mentioned in art. 1º appears in the condition of lessee.

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6º For regulatory purposes, the term "lease" refers to the concept defined for the term "lease" in the Technical Pronouncement of the Accounting Pronouncements Committee – CPC 06 (R2)." (NR)

Art. 3º This Resolution enters into force on July 1, 2024.

AILTON DE AQUINO
SANTOS

Acting Director of Regulation