RegAlert2022-09-12 | Instrução Normativa BCB 303Added
Central Bank of Brazil Instruction Normative No. 303 of September 12, 2022
Instruction Normative No. 303 amends the accounting chart of the Cosif Standard by creating specific account rubrics to record values related to the Credit Stimulation Program (PEC). These new accounts distinguish between eligible programs and operations contracted before or after May 25, 2022, with further segmentation based on whether companies have an annual gross revenue up to or exceeding R$4.8 million. The regulation applies to accounting documents prepared from the October 2022 reference date and entered into force on October 1, 2022.
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INSTRUCTION
NORMATIVE BCB NO. 303, OF SEPTEMBER 12, 2022
Amends Instruction Normative No. 270, of April 1, 2022, which defines the accounting items of the Active Compensation group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) for use by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.
The Head of the Department of Regulation of the Financial System (Denor), using the authority conferred upon him by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84,287, of February 27, 2015, based on arts. 12 of CMN Resolution No. 4,858, of October 23, 2020, and 10 of BCB Resolution No. 92, of May 6, 2021,
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Lineage: In force
Show all related documents (6)
- Amends
- Instruction No. 270 dated 2022-04-01not in RegAlert
- Issued under
- CMN Resolution No. 4,858 — Establishes the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2020Law No. 13874 dated 2019-09-20not in RegAlertLaw No. 14257 dated 2021-12-01not in RegAlertOrdinance No. 84287 dated 2015-02-27not in RegAlertResolution No. 92 dated 2021-05-06not in RegAlert
Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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