Resolution No. 222

INSTRUCTION NORMATIVE BCB NO. 195, OF DECEMBER 9, 2021

Establishes procedures for the submission of the Analytical Balance Sheet and the Analytical Financial Statement by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.

Establishes procedures for the submission to the Central Bank of Brazil of the Analytical Balance Sheet and the Analytical Financial Statement. (Revised by Instruction Normative BCB No. 600, of 3/27/2025, producing effects from 7/1/2025.)

The Head of the Financial System Monitoring Department (Desig), in the exercise of the authority granted by Article 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 Article 77, item III of said Regulations, and in view of the provisions of CMN Resolutions Nos. 4,858, of October 23, 2020, and 4,911, of May 27, 2021, and BCB Resolutions Nos. 92, of May 6, 2021, and 146, of September 28, 2021,

R E S O L V E S:

Article 1. Financial institutions and other institutions authorized to operate by the Central Bank of Brazil, as established in item I of Article 2 and Article 4 of CMN Resolution No. 4,911, of May 27, 2021, and in items I and II of Article 2 and Article 5 of BCB Resolution No. 146, of September 28, 2021, must prepare and submit to the Central Bank of Brazil the individual accounting information, through documents with the following codes:

Article 1. Financial institutions and other institutions authorized to operate by the Central Bank of Brazil, as established in Article 2, item I, and Article 4 of CMN Resolution No. 4,911, of May 27, 2021, and in Article 2, items I and II, and Article 5 of BCB Resolution No. 146, of September 28, 2021, and payment institutions not authorized to operate by the Central Bank of Brazil that are participants in Pix or are in the process of adhering to Pix, as per Article 3, § 9º of BCB Resolution No. 1, of August 12, 2020, must prepare and submit to the Central Bank of Brazil the individual accounting information, through documents with the following codes: (Revised by Instruction Normative BCB No. 600, of 3/27/2025, producing effects from 7/1/2025.)

I - 4010 - Analytical Balance Sheet;

II - 4016 - Analytical Financial Statement.

§ 1º The document referred to in item I must be submitted monthly, by the 18th day of the month following the respective data base date, with the data base being the last day of the month.

§ 2º The document referred to in item II must be submitted semi-annually, by the last business day of the month following the respective data base date, with data bases on June 30 and December 31.

§ 3º As provided in item II of Article 19 of BCB Resolution No. 146, of 2021, the preparation and submission with quarterly frequency for the data bases of March, June, September, and December of the document referred to in item I of the caput of Article 2 of the aforementioned BCB Resolution and of letter “a” of item I of the caput of Article 2 of CMN Resolution No. 4,911, of 2021, is optional for the following institutions authorized to operate by the Central Bank of Brazil under extrajudicial liquidation regime:

I - leasing companies;

II - development agencies;

III - credit, financing, and investment companies;

IV - savings and loan associations;

V - mortgage companies;

VI - real estate credit companies;

VII - credit cooperatives;

VIII - foreign exchange brokerage companies;

IX - securities brokerage companies;

X - securities distribution companies;

XI - microentrepreneur and small business credit companies;

XII - direct credit companies;

XIII - peer-to-peer lending companies; and

XIV - consortium administrators.

§ 4º The information necessary for the preparation of the documents indicated in this article is available on the Central Bank of Brazil’s website, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

§ 5º The preparation of the documents referred to in this article must be done observing the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif) defined in Instruction Normatives BCB Nos. 426, 427, 428, 429, 430, 431, 432, and 433, all of December 1, 2023.(Included, from 1/1/2025, by Instruction Normative BCB No. 469, of 5/3/2024.)

Article 2. The documents referred to in Article 1 must be submitted by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, on an individual basis.

Article 2. The documents referred to in Article 1 must be submitted by financial institutions and other institutions authorized to operate by the Central Bank of Brazil and by payment institutions referred to in Article 3, § 9º of BCB Resolution No. 1, of 2020, on an individual basis. (Revised by Instruction Normative BCB No. 600, of 3/27/2025, producing effects from 7/1/2025.)

Sole Paragraph. It is admitted that the documents referred to in Article 1 may be forwarded to the Central Bank of Brazil:

I - by the lead institution of the conglomerate, for institutions that make up the prudential conglomerate in accordance with the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif);

II - by the cooperative bank, by the credit confederation, or by the central credit cooperative, for its affiliated cooperatives.

Article 3. The employee responsible for sending the Cosif information of the institutions mentioned in Article 1 must be qualified to answer any questions regarding the submission of the documents referred to in this Instruction Normative.

Article 4. The indications of the responsible director, referred to in Article 5 of CMN Resolution No. 4,911, of 2021, and Article 6 of BCB Resolution No. 146, of 2021, and of the responsible employee, mentioned in Article 3 of this Instruction Normative, must be recorded and kept updated in the Information System on Entities of Interest of the Central Bank (Unicad), as defined in Circular No. 3,165, of December 4, 2002.

Article 5. This Instruction Normative enters into force on January 1, 2022.

Gilneu Francisco Astolfi Vivan

ANNEX TO INSTRUCTION NORMATIVE BCB NO. 195, OF DECEMBER 9, 2021

Codes and names of documents:
4010 - Analytical Balance Sheet;
4016 - Analytical Financial Statement.

Data base:
4010 - last day of each month;
4016 - June 30 and December 31.

Submission frequency:
4010 - monthly;
4016 - semi-annually.

Deadline for submission:
4010 - by the 18th day of the month following the respective data base; 4016 - by the last business day of the month following the respective data base.

Unit responsible for curation:
Desig.

Submission method:
Electronic means.

System for submission:
File Transfer System (STA), as regulated and made available on the page of this Autarchy, at the address https://www.bcb.gov.br/acessoinformacao/sistematransferenciaarquivos;

Submission format: TXT (Text)

Submission format: XML (Extensible Markup Language). (Revised, from 1/1/2025, by Instruction Normative BCB No. 469, of 5/3/2024.)

Submission validation:
Anticipated.

Additional elements for submission: available on the Central Bank of Brazil’s website, at the address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

Director responsible for submission:
Director responsible for accounting.

Recording of the director responsible for submission: module “Links - Inclusion - Director Responsible for Area of Activity” of Unicad.

Employee indicated to answer questions: indicated as per Article 3 of this Instruction Normative.

Recording of the employee indicated to answer questions: module “Links - Inclusion - Internal Audit / Ombudsman / Resp. for Information Submission” of Unicad.

Electronic address for resolving questions about submission and document completion: cosif@bcb.gov.br.