BCB Resolution No. 553 of March 3, 2026

Resolution No. 553

BCB RESOLUTION
NO. 553, OF MARCH 3, 2026

Amends BCB Resolutions Nos. 2, 5, 6, 7, 8 and 9, of August 12, 2020; 15, of September 17, 2020; 33, of October 29, 2020; 59, of December 23, 2020; 66, of January 26, 2021; 92, of May 6, 2021; 120, of July 27, 2021; 130, of August 20, 2021; 146, of September 28, 2021; 168, of December 1, 2021; 170, of December 9, 2021; 178, of January 19, 2022; 352, of November 23, 2023; and 513, of October 21, 2025, to include in their scope of application the virtual asset service provider companies authorized to operate by the Central Bank of Brazil.

The Collegiate Board of the Central Bank of Brazil, in a session held on March 3, 2026, based on arts. 4 and 6 of Law No. 14.478, of December 21, 2022, and 1 and 2 of Decree No. 11.563, of June 13, 2023,

RESOLVES:

Art. 1 The summary of BCB Resolution No. 2, of August 12, 2020, published in the Official Gazette of the Union on August 13, 2020, shall enter into force with the following alterations:

"Provides for the general criteria for the preparation and disclosure of individual and consolidated financial statements by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021, and for the procedures for the preparation, disclosure and submission of financial statements that must be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil." (NR)

Art. 2 BCB Resolution No. 2, of August 12, 2020, published in the Official Gazette of the Union on August 13, 2020, shall enter into force with the following alterations:

"Art. 1 ...................................................................................................................................

I - the general criteria for the preparation and disclosure of individual and consolidated financial statements by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021; and

...................................................................................................................................." (NR)

"TITLE II
GENERAL CRITERIA FOR THE PREPARATION AND DISCLOSURE OF FINANCIAL STATEMENTS BY INSTITUTIONS REQUIRED TO USE COSIF BY VIRTUE OF BCB RESOLUTION NO. 92, OF MAY 6, 2021" (NR)

"Art. 10-A. Securities brokerage companies, securities distribution companies, currency brokerage companies and virtual asset service provider companies registered as public companies or that are leaders of a prudential conglomerate classified in Segment 1 – S1, Segment 2 – S2 or Segment 3 – S3, according to specific regulation, must prepare consolidated annual financial statements adopting the international accounting standard according to pronouncements issued by the International Accounting Standards Board – IASB, translated into Portuguese by a Brazilian entity accredited by the International Financial Reporting Standards Foundation – IFRS Foundation.

.......................................................................................................................................” (NR)

Art. 3 The summary of BCB Resolution No. 5, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Provides for the criteria for accounting recognition and measurement of non-financial assets held for sale by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021." (NR)

Art. 4 BCB Resolution No. 5, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Art. 1 This Resolution establishes the accounting criteria for the recognition and measurement of non-financial assets held for sale by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021.

...................................................................................................................................." (NR)

Art. 5 The summary of BCB Resolution No. 6, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Provides for the criteria and procedures for the accounting recognition and recording of the components of fixed assets for use by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021." (NR)

Art. 6 BCB Resolution No. 6, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Art. 1 This Resolution establishes the criteria and procedures for accounting recognition and measurement of the components of fixed assets for use by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021.

...................................................................................................................................." (NR)

Art. 7 The summary of BCB Resolution No. 7, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Provides for the criteria and procedures for accounting recognition and measurement of the components of intangible assets and prohibits the recording of deferred assets by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021." (NR)

Art. 8 BCB Resolution No. 7, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Art. 1 This Resolution establishes the criteria and procedures for accounting recognition and measurement of the components of intangible assets and prohibits the recording of deferred assets by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021.

...................................................................................................................................." (NR)

Art. 9 The summary of BCB Resolution No. 8, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Provides for the criteria and conditions for the measurement, recognition and disclosure of share-based payment transactions by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021." (NR)

Art. 10 BCB Resolution No. 8, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Art. 1 Institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021, must observe Technical Pronouncement CPC 10 (R1) – Share-based Payment, approved by the Accounting Pronouncements Committee – CPC on December 3, 2010, in the measurement, recognition and disclosure of share-based payment transactions.

...................................................................................................................................." (NR)

Art. 11 The summary of BCB Resolution No. 9, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Consolidates the criteria for the recognition, measurement and disclosure of provisions, contingent liabilities and contingent assets by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021." (NR)

Art. 12 BCB Resolution No. 9, of August 12, 2020, published in the Official Gazette of the Union on August 14, 2020, shall enter into force with the following alterations:

"Art. 1 Institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021, must observe Technical Pronouncement CPC 25, issued by the Accounting Pronouncements Committee – CPC on June 26, 2009, in the recognition, measurement and disclosure of provisions, contingent liabilities and contingent assets.

...................................................................................................................................." (NR)

Art. 13 The summary of BCB Resolution No. 15, of September 17, 2020, published in the Official Gazette of the Union on September 21, 2020, shall enter into force with the following alterations:

"Consolidates the general criteria for the measurement and recognition of current and deferred fiscal assets and liabilities, applicable to institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021, and the procedures to be observed by institutions authorized to operate by the Central Bank of Brazil in submitting requests for exemption from the criterion for the constitution of deferred fiscal assets or for their write-off and in the disclosure of information in explanatory notes." (NR)

Art. 14 BCB Resolution No. 15, of September 17, 2020, published in the Official Gazette of the Union on September 21, 2020, shall enter into force with the following alterations:

"Art. 1 ...................................................................................................................................

I - the general criteria for the measurement and recognition of current and deferred fiscal assets and liabilities, applicable to institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021; and

...................................................................................................................................." (NR)

"CHAPTER II
GENERAL CRITERIA APPLICABLE TO INSTITUTIONS REQUIRED TO USE COSIF BY VIRTUE OF BCB RESOLUTION NO. 92, OF MAY 6, 2021" (NR)

"Art. 3 ...................................................................................................................................

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Sole Paragraph. The provisions in the caput apply, including to presumed credits assessed by the institutions mentioned in art. 1, caput, item I, based on credits resulting from temporary differences, according to current legislation." (NR)

Art. 15 The summary of BCB Resolution No. 33, of October 29, 2020, published in the Official Gazette of the Union on November 3, 2020, shall enter into force with the following alterations:

"Provides for the criteria for the accounting measurement and recognition of investments in associates, controlled entities and jointly controlled entities held by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021, and the procedures for the disclosure in explanatory notes of information related to these investments by institutions authorized to operate by the Central Bank of Brazil." (NR)

Art. 16 BCB Resolution No. 33, of October 29, 2020, published in the Official Gazette of the Union on November 3, 2020, shall enter into force with the following alterations:

"Art. 1 ...................................................................................................................................

I - the criteria for the accounting measurement and recognition by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021, of investments in associate, controlled and jointly controlled entities, in Brazil and abroad, including acquisition of participation, incorporation, merger and spin-off transactions of entities, in which they are part; and

...................................................................................................................................." (NR)

"TITLE II
CRITERIA APPLICABLE TO INSTITUTIONS REQUIRED TO USE COSIF BY VIRTUE OF BCB RESOLUTION NO. 92, OF MAY 6, 2021" (NR)

Art. 17 The summary of BCB Resolution No. 59, of December 23, 2020, published in the Official Gazette of the Union on December 24, 2020, shall enter into force with the following alterations:

"Provides for the general criteria for the measurement and recognition of social and labor obligations by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021." (NR)

Art. 18 BCB Resolution No. 59, of December 23, 2020, published in the Official Gazette of the Union on December 24, 2020, shall enter into force with the following alterations:

"Art. 1 This Resolution provides for the general criteria for the measurement and recognition of social and labor obligations by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021.

...................................................................................................................................." (NR)

Art. 19 The summary of BCB Resolution No. 66, of January 26, 2021, published in the Official Gazette of the Union on January 28, 2021, shall enter into force with the following alterations:

"Provides for the general criteria for the accounting recording of equity of institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021, and for the procedures to be observed by institutions authorized to operate by the Central Bank of Brazil in the accounting recording of increases and decreases in share capital." (NR)

Art. 20 BCB Resolution No. 66, of January 26, 2021, published in the Official Gazette of the Union on January 28, 2021, shall enter into force with the following alterations:

"Art. 1 ...................................................................................................................................

I - the general criteria for the accounting recording of equity of institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021; and

...................................................................................................................................." (NR)

"CHAPTER II
CRITERIA APPLICABLE TO INSTITUTIONS REQUIRED TO USE COSIF BY VIRTUE OF BCB RESOLUTION NO. 92, OF MAY 6, 2021" (NR)

Art. 21 The summary of BCB Resolution No. 92, of May 6, 2021, published in the Official Gazette of the Union on May 10, 2021, shall enter into force with the following alterations:

"Provides for the use of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by consortium administrators, payment institutions, securities brokerage companies, securities distribution companies, currency brokerage companies and virtual asset service provider companies and for the structure of the Cosif chart of accounts to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil." (NR)

Art. 22 BCB Resolution No. 92, of May 6, 2021, published in the Official Gazette of the Union on May 10, 2021, shall enter into force with the following alterations:

"Art. 1 ..................................................................................................................................

I - the obligation to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by:

................................................................................................................................................

d) securities distribution companies;

e) currency brokerage companies; and

f) virtual asset service provider companies; and

...................................................................................................................................." (NR)

"CHAPTER II
OBSERVANCE OF COSIF BY THE INSTITUTIONS MENTIONED IN ART. 1, CAPUT, ITEM I" (NR)

Art. 23 The summary of BCB Resolution No. 120, of July 27, 2021, published in the Official Gazette of the Union on July 29, 2021, shall enter into force with the following alterations:

"Provides for the general principles for accounting recognition, measurement, bookkeeping and disclosure by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021, and for specific procedures for the application of these principles by financial institutions and other institutions authorized to operate by the Central Bank of Brazil." (NR)

Art. 24 BCB Resolution No. 120, of July 27, 2021, published in the Official Gazette of the Union on July 29, 2021, shall enter into force with the following alterations:

"Art. 1 ...................................................................................................................................

I - the general principles for accounting recognition, measurement, bookkeeping and disclosure by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021; and

...................................................................................................................................." (NR)

"CHAPTER II
GENERAL PRINCIPLES APPLICABLE TO INSTITUTIONS REQUIRED TO USE COSIF BY VIRTUE OF BCB RESOLUTION NO. 92, OF MAY 6, 2021" (NR)

Art. 25 The summary of BCB Resolution No. 130, of August 20, 2021, published in the Official Gazette of the Union on August 23, 2021, shall enter into force with the following alterations:

"Provides for the provision of independent audit services for institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021, and establishes specific procedures for the preparation of reports resulting from independent audit work performed in financial institutions and other institutions authorized to operate by the Central Bank of Brazil." (NR)

Art. 26 BCB Resolution No. 130, of August 20, 2021, published in the Official Gazette of the Union on August 23, 2021, shall enter into force with the following alterations:

"Art. 1 ...................................................................................................................................

I - the provision of independent audit services for institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021; and

...................................................................................................................................." (NR)

"Art. 9 ...................................................................................................................................

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§ 3 The institution required to use Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021, that is not registered as a public company and that, according to specific regulation, is the leader of a prudential conglomerate integrated by an institution registered as a public company must observe one of the following alternatives for the constitution of the audit committee:

...................................................................................................................................." (NR)

Art. 27 The summary of BCB Resolution No. 146, of September 28, 2021, published in the Official Gazette of the Union on September 30, 2021, shall enter into force with the following alterations:

"Provides for the general criteria for the preparation and submission of accounting documents by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif by virtue of BCB Resolution No. 92, of May 6, 2021, and for specific procedures to be observed in the preparation and submission of accounting documents by financial institutions and other institutions authorized to operate by the Central Bank of Brazil." (NR)

Art. 28 BCB Resolution No. 146, of September 28, 2021, published in the Official Gazette of the Union on September 30, 2021, shall enter into force with the following alterations:

"Art. 1 ...................................................................................................................................

I - the general criteria for the preparation and submission of accounting documents to the Central Bank of Brazil by institutions required to use the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif in accordance with art. 1, caput, item I, of BCB Resolution No. 92, of May 6, 2021; and

...................................................................................................................................." (NR)

"TITLE II
GENERAL CRITERIA FOR THE PREPARATION AND SUBMISSION OF ACCOUNTING DOCUMENTS APPLICABLE TO INSTITUTIONS REQUIRED TO USE COSIF BY VIRTUE OF BCB RESOLUTION NO. 92, OF MAY 6, 2021" (NR)

"Art. 2-A Securities brokerage companies, securities distribution companies, currency brokerage companies and virtual asset service provider companies must prepare and submit to the Central Bank of Brazil the following accounting documents:

...................................................................................................................................." (NR)

"Art. 12-A Securities brokerage companies, securities distribution companies, currency brokerage companies and virtual asset service provider companies must...