Instruction BCB No. 544 — Amends the Filling Instructions for Document Code 2300 - External Resource Borrowing

This instruction updates the Filling Instructions for Document Code 2300 (External Resource Borrowing) to align with the new Cosif version 1.5 accounting standards, specifically modifying item 2.18 (Origin Modality) and item 2.20 (Cosif Account) in the Borrowings section, as well as the account grouping table in the Monthly Stocks section. The new rules apply to borrowings executed from January 2, 2025, with the submission of Cosif account information being optional for files sent between January 2 and March 31, 2025. The instruction enters into force on January 2, 2025, and is exempt from regulatory impact analysis as it reduces regulatory costs by eliminating the need for duplicate accounting records.

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INSTRUCTION
NORMATIVA BCB
NO. 544 OF November 6, 2024

Amends the Filling Instructions for document code 2300 - External Resource Borrowing, governed by Instruction BCB No. 264, of March 31, 2022.

The Head of the Department of Financial System Monitoring (Desig), using the authority conferred by Art. 23, item I, clause “a” of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, based on Art. 85, item I, clause “b”, of the aforementioned Regulations, and considering the provisions in Resolution CMN No. 4,966, of November 25, 2021, in Resolutions BCB Nos. 193, of February 23, 2022, and 352, of November 23, 2023, and in Instructions Normativas BCB Nos. 264, of February 31, 2022 and 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023,

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This document amends: Normative Instruction BCB No. 264 — Amends and Consolidates Procedures for Remitting Information Regarding External Resource Mobilization

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