2021-12-09 | Instrução Normativa BCB 195

Added 2026-09-27 · Updated 2026-09-28

Instruction Normative BCB No. 195 — Establishes Procedures for Submitting the Analytical Balance Sheet and Analytical Financial Statement by Financial Institutions and Other Institutions Authorized by the Central Bank of Brazil

Financial institutions and payment institutions participating in or adhering to Pix must prepare and submit individual analytical balance sheets (code 4010) and analytical financial statements (code 4016) to the Central Bank of Brazil. The analytical balance sheet must be submitted monthly by the 18th of the following month, while the analytical financial statement must be submitted semi-annually by the last business day of the following month, with data bases on June 30 and December 31. Certain authorized institutions operating under extrajudicial liquidation regimes may opt for quarterly submissions for specific data bases, and all submissions must utilize the XML format via the File Transfer System (STA).

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Banco Central do Brasil

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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.)

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Lineage: Amended

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Timeline

Amended 3 times · last 2025-03-27

• 2025-03-27BCBNormative Instruction BCB No. 600 of March 27, 2025amends
• 2024-05-03BCBNormative Instruction BCB No. 469 of May 3, 2024amends
• 2022-02-21BCBNormative Instruction BCB No. 237 — Amends Filling Instructions and Layout of Documents 4010 and 4016amends

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