RegAlert2024-05-23 | Instrução Normativa BCB 474Added
Central Bank of Brazil Instruction Normative No. 474 of May 23, 2024
Instruction Normative BCB No. 474 amends Instruction Normative BCB No. 311 to align the Prudential Conglomerate Report (RCP) layout and filling instructions with the updated Cosif accounting standard, specifically incorporating the new sixth account level introduced by Instructions Normative BCB Nos. 426 through 433. These changes require financial institutions to submit the RCP using the modified document 4076 starting from the January 2025 reporting base. The amendment ensures that the consolidated prudential conglomerate report reflects the harmonization with IFRS 9 standards mandated by previous resolutions.
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Resolution No. 222
CENTRAL BANK OF BRAZIL INSTRUCTION NORMATIVE NO. 474, OF MAY 23, 2024
Amends Instruction Normative BCB No. 311 of October 19, 2022, which establishes the procedures for submitting the Prudential Conglomerate Report governed by CMN Resolution No. 4,911 of May 27, 2021, and BCB Resolution No. 146 of September 28, 2021.
The Head of the Financial System Monitoring Department (Desig), in the exercise of the authority conferred by Article 23, item I, letter “a” of the Internal Regulations of the Central Bank of Brazil, published through BCB Resolution No. 340 of September 21, 2023, based on Article 85, item I, letter “b” of said Regulations, and considering the provisions in CMN Resolutions Nos. 4,858 of October 23, 2020, 4,911 of May 27, 2021, 4,924 of June 24, 2021, and 4,966 of November 25, 2021, in BCB Resolutions Nos. 92 of May 6, 2021, 120 of July 27, 2021, 146 of September 28, 2021, and 352 of November 23, 2023, and in BCB Instruction Normatives Nos. 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023,
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Show all related documents (12)
- Amends
- Normative Instruction BCB No. 311 — Establishes Procedures for Submission of the Prudential Conglomerate Report2022
- Issued under
- CMN Resolution No. 4,911 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil2021Resolution No. 340 dated 2023-09-21not in RegAlert
- Refers to
- Normative Instruction BCB No. 432 of December 1, 20232023Normative Instruction BCB No. 426 of December 1, 20232023Normative Instruction BCB No. 427 — Defines the accounting items of the Permanent Asset group in the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)2023Normative Instruction BCB No. 429 — Defines the accounting items of the Required Liabilities group of the Chart of Accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)2023Normative Instruction BCB No. 431 of December 1, 2023: Defines Accounting Items for the Creditor Result Group in the Cosif Chart of Accounts2023Resolution BCB No. 352 of November 23, 2023: Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2023
+3 more
Resolution CMN No. 4,966 — Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2021BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil2021CMN Resolution No. 4,858 — Establishes the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2020
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This document amends: Normative Instruction BCB No. 311 — Establishes Procedures for Submission of the Prudential Conglomerate Report
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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