Instruction Normative BCB No. 142 — Discloses Procedures for Sending Financial Statements by Institutions in Extrajudicial Liquidation

Instruction Normative BCB No. 142 requires institutions in extrajudicial liquidation to transmit financial statements to the Central Bank of Brazil using specific document codes: 4090 (Special Trial Balance for Liquidator Substitution) and 4096 (Opening Balance Sheet for Extrajudicial Liquidation Regime). These documents must be submitted electronically via the File Transfer System (STA) in XML format, adhering to the accounting standards defined in the Central Bank's Regulated Institutions Accounting Standard (Cosif). The regulation revokes Circular Letter No. 3,810 of March 15, 2017, and entered into force on September 1, 2021.

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INSTRUCTION NORMATIVE BCB NO. 142, OF AUGUST 16, 2021

Discloses the procedures for sending financial statements by institutions in extrajudicial liquidation regime, as provided for in Resolution BCB No. 13, of September 9, 2020.

The Head of the Resolution and Sanctioning Action Department (Derad) and the Head of the Financial System Monitoring Department (Desig), in the exercise of the authority conferred upon them 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, respectively, on arts. 94-A, item I, and 77, item III, of the aforementioned Regulations, and considering the provisions of Resolution BCB No. 13, of September 9, 2020,

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Timeline

Amended 1 time · last 2024-08-23

2024-08-23BCBInstruction Normative BCB No. 505 — Amends Instruction Normative BCB No. 142 of August 16, 2021, Regarding Procedures for Submitting Financial Statements by Institutions in Extrajudicial Liquidationamends

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