Regulatory Alerts2026-05-20 | Instrução Normativa BCB 737Normative Instruction BCB No. 737 of May 20, 2026
The Central Bank of Brazil issued Normative Instruction BCB No. 737 to amend specific accounting line items across seven existing Cosif regulations to enhance financial monitoring and clarity. The instruction introduces new accounts for deferred tax assets, fair value levels, recovered losses, and non-controlling interests, while removing obsolete accounts related to municipal deposit excesses. These changes apply to accounting documents prepared from the July 2026 reference date, requiring the reclassification of existing balances to the new categories.
Share