RegAlertRule · BCB · 26 Jul 2024 · Instrução Normativa BCB 495
Instruction Normative BCB No. 428 of December 1, 2023
Financial institutions and other authorized entities must register Active Clearing data in group 3.0.0.00.00.00-7, segregated per Annexes I to III, from the January 2025 reporting date. These institutions must reclassify existing balances to the new line items and ensure the "OTHERS" title (3.0.9.99.00.00-8) maintains a zero balance. Prudential conglomerate reports must present this information in a consolidated manner. This instruction enters into force on January 1, 2025, revoking Instruction Normative BCB No. 270 of April 1, 2022.
INSTRUCTION NORMATIVE BCB NO. 428, OF DECEMBER 1, 2023
Defines the accounting line items of the Active Clearing group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) for use by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.
The Head of the Financial System Regulation Department (Denor), using the attribution conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, based on art. 12 of Resolution CMN No. 4,858, of October 23, 2020, and art. 10 of Resolution BCB No. 92, of May 6, 2021,
R E S O L V E S:
Art. 1º This Instruction Normative defines the accounting line items of the Active Clearing group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), for use by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.
Art. 2º The institutions mentioned in art. 1º must register in group 3.0.0.00.00.00-7 Active Clearing: (Wording given, from 1/8/2024, by Instruction Normative BCB No. 495, of 7/26/2024.)
I - information on events and transactions whose effects may translate into future modifications in the institution's equity; and
II - control information relating to asset and result elements.
§ 1º The group referred to in the caput must be segregated into subgroups, observing the breakdowns and the respective codes and names of the accounts and functions defined in Annexes I to III, as detailed below: (Wording given, from 1/8/2024, by Instruction Normative BCB No. 495, of 7/26/2024.)
I - 3.0.0.00.00.00-7 ACTIVE CLEARING, segregated into the line items defined in Annex I;
II - 3.2.0.00.00.00-3 FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION, segregated into the line items defined in Annex II; and (Wording given, from 1/8/2024, by Instruction Normative BCB No. 495, of 7/26/2024.)
III - 3.3.0.00.00.00-6 FINANCIAL INSTRUMENTS AND LEASING: CREDIT RISK, segregated into the line items defined in Annex III. (Wording given, from 1/8/2024, by Instruction Normative BCB No. 495, of 7/26/2024.)
§ 2º The registration of the information referred to in item II of the caput in the accounting line items created by this Instruction Normative must be carried out without prejudice to the adequate registration in asset and result accounts.
§ 3º In the prudential conglomerate accounting documents, the information referred to in the caput must be presented in a consolidated manner.
§ 4º For the purposes of bookkeeping in the line items of subgroup 3.2.0.00.00.00-3 FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION, net book value is considered the book value after deducting provisions for losses, the fair value hedge adjustment, and the fair value adjustment, where applicable. (Included, from 1/8/2024, by Instruction Normative BCB No. 495, of 7/26/2024.)
§ 5º The accounting title 3.0.9.99.00.00-8 OTHERS must be balanced and show a zero balance in trial balances and balance sheets. (Included, from 1/8/2024, by Instruction Normative BCB No. 495, of 7/26/2024.)
Art. 3º The provisions of this Instruction Normative apply to accounting documents prepared from the reporting date of January 2025.
Sole Paragraph. From the reporting date mentioned in the caput, accounting balances relating to the information referred to in art. 2º must be reclassified to the adequate accounting line items created by this Instruction Normative.
Art. 4º Instruction Normative BCB No. 270, of April 1, 2022, is hereby revoked.
Art. 5º This Instruction Normative enters into force on January 1, 2025.
João André Calvino Marques Pereira
Annex I
List of Accounting Line Items of Subgroup 3.0.0.00.00.00-7 ACTIVE CLEARING
| Account Code | Account Name | Attributes | Status | Function |
|---|---|---|---|---|
| 3.0.0.00.00.00-7 | ACTIVE COMPENSATION | - | ||
| 3.0.1.00.00.00-4 | Co-obligations | - | ||
| 3.0.1.05.00.00-9 | ASSET PORTFOLIOS GUARANTOR OF LIG | UBIFSWLM | - | Record the values of assets submitted to the fiduciary regime provided for in Law No. 13,097, of 2015, evaluated according to the criteria established in Cosif, in counterpart to title 9.0.1.05.00.00-3 LIABILITIES FOR ASSET PORTFOLIOS GUARANTOR OF LIG ADMINISTERED. |
| 3.0.1.05.10.00-6 | Availability | UBIFSWLM | - | |
| 3.0.1.05.20.00-3 | Federal Public Securities | UBIFSWLM | - | Record the securities issued by the National Treasury according to the accounting criterion applicable to assets classified in the category of securities held until maturity. |
| 3.0.1.05.30.00-0 | Financial Derivative Instruments | UBIFSWLM | - | |
| 3.0.1.05.40.00-7 | Real Estate Financing | UBIFSWLM | - | Record the value of net real estate credits after provisions. |
| 3.0.1.10.00.00-3 | OPEN CREDITS FOR IMPORTATION | UBILNZ | - | Record, in the name of the respective borrowers, the value of import letters of credit issued by the bank, in counterpart to title 9.0.1.20.00.00-6 LIABILITIES FOR IMPORT CREDITS. |
| 3.0.1.10.10.00-0 | Contracted Exchange | UBILNZ | - | |
| 3.0.1.10.20.00-7 | Exchange to be Contracted | UBILNZ | - | |
| 3.0.1.20.00.00-2 | CONFIRMED EXPORT CREDITS | UBILMNZ | - | Record, in the name of the issuing financial institutions, the value of confirmed export letters of credit, in the Country, by the institution, in counterpart to title 9.0.1.10.00.00-7 LIABILITIES FOR CONFIRMED EXPORT CREDITS. |
| 3.0.1.85.00.00-1 | RISK RETENTION IN CREDIT CESSIONS - WRITTEN-OFF OPERATION | UBDKIFJASWRLMNZ | - | Record the updated value of co-obligations and other forms of risk retention assumed in a credit cession operation whose operation was totally or partially written off from the asset, in counterpart to title 9.0.1.85.00.00-5 LIABILITIES FOR CO-OBLIGATIONS IN CREDIT CESSIONS. |
| 3.0.1.85.10.00-8 | Risk Retention Credit Cessions Carried Out Until the Validity of Res. 3.533/2008 | UBDKIFJASWRLMNZ | - | |
| 3.0.1.85.20.00-5 | Risk Retention Credit Cessions Carried Out After the Validity of Res. 3.533/2008 | UBDKIFJASWRLMNZ | - | |
| 3.0.1.90.00.00-5 | BENEFICIARIES OF OTHER CO-OBLIGATIONS | UBICTLMZ | - | Record the guarantees granted by the institution in the placement of debentures, mortgage certificates, and others, in counterpart to title 9.0.1.90.00.00-9 LIABILITIES FOR OTHER CO-OBLIGATIONS. |
| 3.0.4.00.00.00-5 | Custody of Values | - | ||
| 3.0.4.20.00.00-3 | CUSTODIANS OF GUARANTEES IN MARGIN ACCOUNT | CTZ | - | Record the value of securities and securities offered as collateral by borrowers of financing and stock loans in margin account operations that remain in the possession of third parties, as trustees, in counterpart to title 9.0.4.50.00.00-4 MARGIN ACCOUNT LOANS GUARANTEED or to title 9.0.4.60.00.00-3 MARGIN ACCOUNT FINANCING GUARANTEED. |
| 3.0.4.30.00.00-2 | VALUES IN CUSTODY - IN TRUSTEES | UBDKIFJACTSWRLMNYZ | - | Record the securities, securities, and other assets owned and of third parties, in the possession of trustees for custody, in counterpart to title 9.0.4.30.00.00-6 CUSTODIED VALUES or to title 9.0.4.80.00.00-1 DEPOSITORS OF VALUES IN CUSTODY. |
| Fixed income securities in the possession of trustees for custody must be recorded at redemption value. Variable income securities in the possession of trustees for custody must be recorded at the index value of R$1.00. | ||||
| 3.0.4.30.11.00-8 | Own - Fixed Income Securities | UBDKIFJACTSWRLMNYZ | - | |
| 3.0.4.30.13.00-6 | Own - Variable Income Securities | UBDKIFJACTSWRLMNYZ | - | |
| 3.0.4.30.21.00-5 | From Third Parties - Fixed Income Securities | UBDKIFJACTSWRLMNYZ | - | |
| 3.0.4.30.23.00-3 | From Third Parties - Variable Income Securities | UBDKIFJACTSWRLMNYZ | - | |
| 3.0.4.40.00.00-1 | DEPOSITORS OF VALUES IN GUARANTEE | UBDKIFJACTSWRLMNZ | - | Record the values offered to the institution as real guarantee of credit operations, when the assets to which they refer remain in the possession of third parties, in the capacity of trustees, in counterpart to title 9.0.4.90.00.00-0 DEPOSITORS OF VALUES IN GUARANTEE. Registration is waived in cases where the guarantee is kept in the possession of the borrower. |
| 3.0.4.50.00.00-0 | GUARANTEES OF MARGIN ACCOUNT LOANS | CTZ | - | Record the value of the guarantees offered by borrowers of stock loans in margin account operations, whether these guarantees are in securities, securities, or money, that remain in the possession of the company, in counterpart to title 9.0.4.50.00.00-4 MARGIN ACCOUNT LOANS GUARANTEED. |
| 3.0.4.60.00.00-9 | GUARANTEES OF MARGIN ACCOUNT FINANCING | CTZ | - | Record the value of the guarantees offered by borrowers of financing for the purchase of shares in margin account operations, whether these guarantees are in securities, securities, or money, that remain in the possession of the company, in counterpart to title 9.0.4.60.00.00-3 MARGIN ACCOUNT FINANCING GUARANTEED. |
| 3.0.4.67.00.00-0 | VALUES GUARANTEED BY GOVERNMENTAL OR OFFICIAL FUNDS OR MECHANISMS | UBDKIFJRLMNZ | - | Record the value relating to the installments of financing guaranteed by funds or any other risk credit coverage mechanisms established by the Federal Constitution or federal, state, or municipal law, or created by official or private entities, |
| provided that the conditions established in the current regulation are met, in counterpart to title 9.0.4.67.00.00-4 VALUES WITH GUARANTEE OF GOVERNMENTAL OR OFFICIAL FUNDS OR MECHANISMS. | ||||
| 3.0.4.70.00.00-8 | MORTGAGED SECURITIES | UBDKIFJACTSWRLMNYZ | - | Record the securities and securities offered by the institution as guarantee of operations, in counterpart to title 9.0.4.70.00.00-2 MORTGAGE OF SECURITIES. |
| 3.0.4.75.00.00-3 | SECURITIES IN GUARANTEE OF REFINANCED RURAL DEBTS | UBDIFSRLMNZ | - | Record, at the nominal value updated by IGP-M, the securities issued by the National Treasury received as guarantee of a renegotiated operation of debts originating from rural credit, in counterpart to title 9.0.4.75.00.00-7 REFINANCED RURAL DEBTS GUARANTEED BY SECURITIES. |
| 3.0.4.77.00.00-9 | VALUES GUARANTEED BY THE NATIONAL TREASURY | UBDKIFJACTSWRLMNZ | - | Record the values relating to credits of responsibility or full and joint guarantee of the National Treasury, which are accounted in rubrics whose risk weighting factor is different from 0%, in counterpart to title 9.0.4.77.00.00-3 NATIONAL TREASURY VALUES GUARANTEED. |
| 3.0.4.77.10.00-6 | Normal Risk | UBDKIFJACTSWRLMNZ | - | Record the values for which a weighting factor of 100% is attributed. |
| 3.0.4.77.20.00-3 | Reduced Risk | UBDKIFJACTSWRLMNZ | - | Record the values for which a weighting factor of 50% is attributed. |
| 3.0.4.78.00.00-2 | VALUES GUARANTEED BY FINANCIAL INSTITUTIONS | UBDKIFJACTSWRLMNZ | - | Record the active operations of responsibility or guarantee of other financial institutions and other institutions authorized to operate by the Central Bank of Brazil that are accounted in rubrics whose risk weighting factor is 100%, in counterpart to title 9.0.4.78.00.00-6 FINANCIAL INSTITUTIONS - VALUES GUARANTEED. |
| 3.0.4.80.00.00-7 | VALUES IN CUSTODY - RECEIVED AND KEPT IN THE ENTITY | UBIFCTSWRLMNZ | - | Record the values and assets received in custody, kept in the possession of the branch that received them, in counterpart to title 9.0.4.80.00.00-1 DEPOSITORS OF VALUES IN CUSTODY. They must be recorded at the index value of R$1.00. |
| 3.0.4.90.00.00-6 | VALUES IN GUARANTEE | UBDKIFJACTSWRLMNZ | - | Record the values received as guarantee of operations, when kept in the possession of the branch that received them, in counterpart to 9.0.4.90.00.00-0 DEPOSITORS OF VALUES IN GUARANTEE. |
| 3.0.4.99.00.00-3 | CUSTODY OF GOLD | UBDKIFJACTSWRLMNHZ | - | Record, by the final custodian, thus considered the institution responsible for the physical custody of the metal, the total quantity (in grams) of gold custodied, in counterpart to title 9.0.4.99.00.00-7 GOLD IN CUSTODY. |
| 3.0.4.99.10.00-0 | Own | UBDKIFJACTSWRLMNHZ | - | |
| 3.0.4.99.20.00-7 | From Third Parties | UBDKACTSWRLMNHZ | - | |
| 3.0.6.00.00.00-9 | Negotiation and Intermediation of Values | - | ||
| 3.0.6.10.00.00-8 | CONTRACTS OF SHARES, FINANCIAL ASSETS AND COMMODITIES | UBDKIFJACTSWRLMNHYZ | - | Record the value of contracts of operations with shares, other financial assets, and commodities carried out in the forward, future, and options markets, with own and third-party resources, in counterpart to title 9.0.6.10.00.00-2 SHARES, FINANCIAL ASSETS, AND COMMODITIES CONTRACTED. |
| 3.0.6.10.40.00-6 | Own | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.6.10.50.00-3 | From Third Parties | UICTLZ | - | |
| 3.0.6.10.60.00-0 | Swap | UBDKIFJACTSWRLMNHYZ | - | Record the value of the negotiation parameters, on the date of signing the contract, of operations carried out in the over-the-counter market and within the scope of stock exchanges or commodities and futures exchanges, except those contracted with guarantee and on behalf of third parties. |
| 3.0.6.10.70.00-7 | Swap with Guarantee | UBDKIFJACTSWRLMNHYZ | - | Record the value of the negotiation parameters, on the date of signing the contract, of operations carried out in systems with guarantee administered by stock exchanges or commodities and futures exchanges. |
| 3.0.6.10.80.00-4 | Third-Party Swap | UBDKIFACTSWRLMNHZ | - | Record the value of the negotiation parameters, on the date of signing the contract, of operations in which the institution acts exclusively as an intermediary, not assuming any rights or obligations with the counterparty. |
| 3.0.6.10.90.00-1 | Swap Intermediation | UBDKIFACTSWRLMNHZ | - | |
| 3.0.6.20.00.00-7 | CUSTOMER MARGIN DEPOSITS | UICTLYZ | - | Record the value of the margins, in current currency, securities, securities, other assets, and other guarantees, given by customers as guarantee of their operations carried out in the forward, future, and options markets with shares, other financial assets, and commodities, in counterpart to title 9.0.6.20.00-5 CUSTOMERS - MARGINS DEPOSITED. |
| 3.0.6.30.00.00-6 | BAIL AND OTHER GUARANTEES FOR OPERATIONS IN EXCHANGES | UBDKIFJACTSWRLMZ | - | Record the value of bail, guarantees, insurance policies, and other guarantees received and given as guarantee of operations carried out in the forward, future, and options markets, on behalf of the institution itself and third parties, with shares, other financial assets, and commodities, in counterpart to title 9.0.6.30.00.00-1 LIABILITIES FOR BAIL AND OTHER GUARANTEES FOR OPERATIONS IN EXCHANGES. |
| 3.0.6.30.10.00-3 | Operations with Shares | UBDKIFJACTSWRLMZ | - | |
| 3.0.6.30.20.00-0 | Operations with Financial Assets and Commodities | UBDKIFJACTSWRLMZ | - | |
| 3.0.6.35.00.00-1 | SECURITIES RECEIVED AS COLLATERAL IN COMMITTED OPERATIONS WITH FREE MOVEMENT | UBDKIFJACTSWRLMNHZ | - | Record the securities and securities received as collateral in committed operations with free movement agreement, in counterpart to title 9.0.6.35.00.00-5 COMMITTED OPERATIONS WITH FREE MOVEMENT - SECURITIES RECEIVED AS COLLATERAL. |
| 3.0.6.35.02.00-9 | Federal Public Securities - National Treasury | UBDKIFJACTSWRLMNHZ | - | |
| 3.0.6.35.90.00-4 | Other Fixed Income Securities | UBDKIFJACTSWRLMNHZ | - | |
| 3.0.6.37.00.00-7 | MARKET VALUE - COE | UBILMYZ | - | Record the market value of structured operations certificate (COE) issued, considering all its components, in counterpart to title 9.0.6.37.00.00-1 COE - MARKET VALUE. |
| 3.0.6.40.00.00-5 | VALUES IN GUARANTEE OF OPERATIONS | UBDKIFJACTSWRLMNHYZ | - | Record the values relating to gold, other financial assets, and assets, given as guarantee of operations on behalf of the institution itself, in counterpart to title 9.0.6.40.00.00-9 LIABILITIES FOR VALUES IN GUARANTEE OF OPERATIONS. It must contain sub-accounts for internal use that allow identifying the liabilities to which they refer. |
| 3.0.6.55.00.00-9 | CREDIT DERIVATIVES - TRANSFERRED RISK | UBDKIFJACTSWRLMNYZ | - | Record the value resulting from the application of the risk weighting factor applicable to the underlying asset on the reference value of the credit derivative operation, in counterpart to title 9.0.6.55.00.00-3 TRANSFERRED RISK WITH CREDIT DERIVATIVES. |
| 3.0.6.56.00.00-2 | CREDIT DERIVATIVES - RETAINED RISK | UBDKIFJACTSWRLMNYZ | - | Record the value resulting from the application of the weighting factor on the reference value of the credit derivative operation, in counterpart to title 9.0.6.56.00.00-6 RETAINED RISK WITH CREDIT DERIVATIVES. |
| 3.0.6.57.00.00-5 | CREDIT DERIVATIVES - RECEIVED RISK | UBIFASLMNYZ | - | Record the reference value of credit derivative operations by the institution receiving the risk, in counterpart to title 9.0.6.57.00.00-9 RECEIVED RISK WITH CREDIT DERIVATIVES. |
| 3.0.7.00.00.00-6 | Consortium | - | ||
| 3.0.7.75.00.00-4 | MONTHLY FORECAST OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS | PZ | - | Record the value of contributions to be received, as common fund and reserve fund, from active consortium members, including consortium members who are in arrears, in the month following the balance sheet, in counterpart to title 9.0.7.75.00.00-8 MONTHLY RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS. The institution must observe that: |
| I - the balance of this account must reflect the contributions corresponding to the values of the goods or services subject to adjustments made up to the date of the balance sheet, and should not include estimates of subsequent adjustments even if known; and | ||||
| II - the consolidated balance of this account from all groups must correspond to the balance of title 3.0.9.75.00.00-8 MONTHLY FORECAST OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS for use by the administrator. | ||||
| 3.0.7.78.00.00-3 | CONTRIBUTIONS DUE TO THE GROUP | PZ | - | Record the total value of contributions due by active consortium members until the end of the group, as common fund and reserve fund, in counterpart to title 9.0.7.78.00.00-7 GROUP OBLIGATIONS BY CONTRIBUTIONS. |
| 3.0.7.82.00.00-4 | VALUE OF GOODS OR SERVICES TO BE CONTEMPLATED | PZ | - | Record the total value of goods or services to be delivered in future assemblies, including their updates, until the end of the group, in counterpart to title 9.0.7.82.00.00-8 GOODS OR SERVICES TO BE CONTEMPLATED - VALUE. |
| 3.0.7.99.00.00-4 | VARIOUS ACTIVE COMPENSATION ACCOUNTS | PZ | - | Record the other administrative acts and facts related to the consortium group that, by criterion of the consortium administrator or by requirement of the Central Bank of Brazil, are subject to control procedures not susceptible to recording in the other compensation accounts, in counterpart to title 9.0.7.99.00.00-8 VARIOUS PASSIVE COMPENSATION ACCOUNTS. |
| The consortium administrator must maintain, in sub-accounts for internal use, the individualization of the records posted in this account in order to allow control and identification of its nature, value, and purposes. | ||||
| 3.0.8.00.00.00-3 | Contracts | - | ||
| 3.0.8.30.00.00-0 | ADMINISTRATION OF THIRD-PARTY RESOURCES | UBIFCTWLMZ | - | Record the amount of third-party resources under the administration of the institution, in counterpart to title 9.0.8.30.00.00-4 LIABILITY FOR ADMINISTRATION OF THIRD-PARTY RESOURCES. |
| 3.0.8.30.10.00-7 | From Private Individuals | UBIFCTLZ | - | |
| 3.0.8.30.20.00-4 | Stock Funds | UBIFCTLMZ | - | |
| 3.0.8.30.40.00-8 | Societies, Funds, and Foreign Capital Investment Portfolios | UBICTLZ | - | |
| 3.0.8.30.41.00-7 | Foreign Capital Fixed Income Funds | UBICTLMZ | - | |
| 3.0.8.30.50.00-5 | Investment Clubs | UBICTLZ | - | |
| 3.0.8.30.60.00-2 | Financial Investment Funds | UBIFCTLMZ | - | |
| 3.0.8.30.70.00-9 | Investment Funds in Quotas of Other Fixed Income Funds | UBIFCTLMZ | - | |
| 3.0.8.30.75.00-4 | Investment Funds Abroad | UBICTLZ | - | |
| 3.0.8.30.80.00-6 | Individual Scheduled Retirement Funds | UBICTLMZ | - | |
| 3.0.8.30.90.00-3 | Other Fixed Income Funds | UBIFCTWLMZ | - | |
| 3.0.8.30.91.00-2 | Other Variable Income Funds | UBICTLMZ | - | |
| 3.0.8.40.00.00-9 | LEASE CONTRACTS - VALUES TO BE PAID | UBDKIFJACTSWRLMNHYZ | Record, by the lessee and sub-lessee, the total amount of values to be paid undiscounted in lease contracts for which the institution, according to current regulation, does not recognize the right of use and the respective lease liability. | |
| 3.0.8.40.10.00-6 | Short Term | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.8.40.20.00-3 | Low Value | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.8.40.30.00-0 | Contracts in Force on January 1, 2025 | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.00.00.00-0 | Control | - | ||
| 3.0.9.03.00.00-9 | SEP OPERATIONS | JZ | - | Record the total debtor balance of loan and financing operations between persons existing on the base date, plus the interest and charges due and minus the amortizations, in counterpart to title 9.0.9.03.00.00-3 LOANS AND FINANCING SEP. |
| 3.0.9.03.10.00-6 | Operations without Delay | JZ | - | |
| 3.0.9.03.20.00-3 | Operations with Delay of Up to 90 Days | JZ | - | |
| 3.0.9.03.30.00-0 | Operations with Delay Superior to 90 Days | JZ | - | |
| 3.0.9.06.00.00-8 | NON-FINANCIAL ASSETS CLASSIFIED HELD FOR SALE - RECEIVED | UBDKIFJACTSWRLMNHYZ | - | Record, in current and long-term realizable, the non-financial assets held for sale received in liquidation of difficult or doubtful financial instruments not intended for own use, according to current regulation, in counterpart to title 9.0.9.06.00.00-2 NON-FINANCIAL ASSETS CLASSIFIED HELD FOR SALE - RECEIVED – CONTROL. |
| 3.0.9.06.10.00-5 | Current | UBDKIFJACTSWRLMNHYZ | - | Record the goods that the institution expects to sell in the next twelve months, from initial recognition. |
| 3.0.9.06.20.00-2 | Long-Term Realizable | UBDKIFJACTSWRLMNHYZ | - | Record the goods that the institution expects to sell after twelve months, from initial recognition, as well as goods reclassified for not having been sold in the one-year period counted from their reclassification or initial recognition. |
| 3.0.9.07.00.00-1 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO THE UNION | UBDIFSWRLMZ | - | Record the updated values of judicial and administrative deposits transferred to the Union, according to current legislation, in counterpart to title 9.0.9.07.00.00-8 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO THE UNION. |
| 3.0.9.08.00.00-4 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO STATES AND FEDERAL DISTRICT | UBDIFSWRLMZ | - | Record the updated values of judicial and administrative deposits transferred to States and Federal District, according to current legislation, in counterpart to title 9.0.9.08.00.00-1 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO STATES AND FEDERAL DISTRICT. |
| 3.0.9.09.00.00-7 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO MUNICIPALITIES | UBDIFSWRLMZ | - | Record the updated values of judicial and administrative deposits transferred to the Municipalities, according to current legislation, in counterpart to title 9.0.9.09.00.00-4 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO MUNICIPALITIES. |
| 3.0.9.10.00.00-9 | GUARANTEES, BAIL, AND OTHER GUARANTEES RECEIVED | UBDKIFJACTSWRLMNYZ | - | Record the guarantees received in operations in the Country or abroad, in counterpart to title 9.0.9.10.00.00-3 LIABILITIES FOR GUARANTEES, BAIL, AND OTHER GUARANTEES RECEIVED. It must contain sub-accounts for internal use to control the guarantees received in the country and abroad. |
| 3.0.9.11.00.00-2 | GUARANTEES PROVIDED FOR THE RAISING OF MORTGAGE LETTERS GUARANTEED | UBIFSWLM | - | Record the liabilities resulting from the issuance of LIG and other administration charges of the asset portfolios guaranteeing the issuances, in counterpart to title 9.0.9.11.00.00-6 LIABILITIES FOR MORTGAGE LETTERS GUARANTEED. |
| 3.0.9.13.00.00-8 | APPLICATION OF DEPOSITS CAPTURED FROM MUNICIPALITIES - EXCESS GUARANTEE FUND | RZ | - | Record, by single credit cooperatives, the value corresponding to the sum of demand and time deposits captured from each municipality, together with their organs or entities and companies controlled by them, that exceed the limit of coverage assured by the guarantee funds referred to in art. 12, item IV, of Complementary Law No. 130, of 2009, |
| in counterpart to title 9.0.9.13.00.00-2 CAPTURES OF DEPOSITS FROM MUNICIPALITIES - EXCESS GUARANTEE FUND - APPLICATION. | ||||
| 3.0.9.13.10.00-5 | Own Account | RZ | - | Record, by a cooperative that does not use the financial centralization service, the amount applied and custodied in own custody account in the Special Settlement and Custody System (Selic). |
| 3.0.9.13.20.00-2 | Financial Centralization | RZ | - | Record, by a cooperative that uses the financial centralization service, the amount applied and custodied in custody account in the Special Settlement and Custody System (Selic) of the credit central cooperative that provides the centralized resource application service for its respective affiliate. |
| 3.0.9.14.00.00-1 | APPLICATION OF DEPOSITS CAPTURED FROM MUNICIPALITIES FINANCIAL CENTRALIZATION | RZ | Record, by central credit cooperative that provides financial centralization service, the amounts applied, according to current regulation, that correspond to the total of demand and time deposits captured by its affiliates from each municipality, together with their organs or entities and companies controlled by them, | |
| in counterpart to title 9.0.9.14.00.00-5 CAPTURES OF DEPOSITS FROM MUNICIPALITIES - FINANCIAL CENTRALIZATION - APPLICATION. | ||||
| 3.0.9.15.00.00-4 | APPLICATIONS IN AGRONEGOTIO SECURITIES | UBDKIFJACTSWRLMNHYZ | - | Record the applications in securities that have linkage with agricultural, livestock, forestry, fishing, and aquaculture products, agroindustrial, and other applications within the agribusiness chain, provided for in Laws No. 8,929, of 1994, and 11,076, of 2004, according to their nature. |
| 3.0.9.15.10.00-1 | Agricultural and Livestock Deposit Certificate and Warrants - CDA/WA | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.15.15.00-6 | Financial Rural Product Certificate - CPR Financeira | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.15.20.00-8 | Agricultural Business Credit Rights Certificate - CDCA | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.15.25.00-3 | Agricultural Business Receivables Certificate - CRA | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.15.90.00-7 | Other Securities | UBDKIFJACTSWRLMNHYZ | - |
| 3.0.9.16.00.00-7 | OPERATIONS WITH RELATED PARTIES | UBDKIFJASWLMNZ | - | Register the value corresponding to credit operations carried out with related parties, in accordance with current regulations, as a counterpart to title 9.0.9.16.00.00-1 OPERATIONS WITH RELATED PARTIES - CONTROL. |
|---|---|---|---|---|
| 3.0.9.16.10.00-4 | Natural Person - Largest Operation | UBDKIFJASWLMNZ | - | Register the largest operation carried out with a related natural person, calculated in accordance with current regulations. |
| 3.0.9.16.20.00-1 | Natural Person - Other Operations | UBDKIFJASWLMNZ | - | Register the other operations with a related natural person. |
| 3.0.9.16.30.00-8 | Legal Entity - Largest Operation | UBDKIFJASWLMNZ | - | Register the largest operation carried out with a related legal entity, calculated in accordance with current regulations. |
| 3.0.9.16.40.00-5 | Legal Entity - Other Operations | UBDKIFJASWLMNZ | - | Register the other operations with a related legal entity. |
| 3.0.9.17.00.00-0 | VALUES PENDING RECEIPT - JUDICIAL COLLECTION | HZ | - | Register the values pending receipt subject to judicial collection transferred to a consortium administrator after the closing of the respective groups' accounting, as a counterpart to title 9.0.9.17.00.00-4 VALUES PENDING RECEIPT - JUDICIAL COLLECTION - CONTROL. |
| 3.0.9.18.00.00-3 | AMOUNTS DUE TO CONSORTIUM MEMBERS - CLOSED GROUPS - CONTROL | HZ | - | Register the total value of resources due to consortium members of closed groups, as a counterpart to title 9.0.9.18.00.00-7 AMOUNTS DUE TO CONSORTIUM MEMBERS - CLOSED GROUPS. |
| 3.0.9.19.00.00-6 | VALUES APPLIED BY THE ADMINISTRATOR - RESOURCES FROM CLOSED GROUPS | HZ | - | Register the value of the application, as provided in regulations, of unclaimed resources from closed groups after Law No. 11,795 of 2008, and of other resources received from consortium members of closed groups, as a counterpart to title 9.0.9.19.00.00-0 VALUES APPLIED BY THE ADMINISTRATOR - RESOURCES FROM CLOSED GROUPS - CONTROL. |
| 3.0.9.19.05.00-1 | Cash - Unclaimed Resources | HZ | - | |
| 3.0.9.19.10.00-3 | Cash - Received Resources | HZ | - | |
| 3.0.9.19.15.00-8 | Deposits - Unclaimed Resources | HZ | - | |
| 3.0.9.19.20.00-0 | Deposits - Received Resources | HZ | - | |
| 3.0.9.19.25.00-5 | Federal Public Bonds - Unclaimed Resources | HZ | - | |
| 3.0.9.19.30.00-7 | Federal Public Bonds - Received Resources | HZ | - | |
| 3.0.9.19.35.00-2 | Funds and Mutual Funds (FI and FICFI) - Unclaimed Resources | HZ | - | |
| 3.0.9.19.40.00-4 | Funds and Mutual Funds (FI and FICFI) - Received Resources | HZ | - | |
| 3.0.9.20.00.00-8 | ASSETS OF PUBLIC FUNDS ADMINISTERED | UBDKLMZ | - | Register the resources of financing funds created or established by constitutional or infra-constitutional norms, at the federal, state, and municipal levels, administered or managed by the financial institution, as a counterpart to title 9.0.9.20.00.00-2 LIABILITIES FOR ASSETS AND RIGHTS OF PUBLIC FUNDS ADMINISTERED. |
| 3.0.9.20.10.00-5 | Applied in Rural Credit | UBDKLMZ | - | |
| 3.0.9.20.20.00-2 | Other Applications | UBDKLMZ | - | |
| 3.0.9.30.00.00-7 | CENTRAL BANK - GUARANTEES IN FINANCIAL ASSISTANCE | UBDIFSWLMNZ | - | Register the value of guarantees linked to financial assistance contracts, as a counterpart to title 9.0.9.30.00.00-1 GUARANTEES LINKED TO FINANCIAL ASSISTANCE FROM THE CENTRAL BANK. |
| 3.0.9.45.00.00-1 | CONSORTIUM RESOURCES | HZ | - | Register the total consolidated values of consortium groups, as a counterpart to title 9.0.9.45.00.00-5 COLLECTED CONSORTIUM RESOURCES. |
| 3.0.9.45.10.00-8 | Used | HZ | - | Register the total accumulated value of resources used by consortium groups, calculated in the consolidation of code 08.0.0.0.0-4 Used Resources from the accounting statement Variations in Group Availability as provided in Cosif. |
| 3.0.9.45.20.00-5 | To Be Used | HZ | - | Register, with respect to each consortium group, the difference between collected resources and used resources, if they represent an availability balance. |
| 3.0.9.46.00.00-4 | SEGREGATED SAVINGS DEPOSITS | UBSRLMZ | - | Register the counterpart of savings account balances based on the collection period, as a counterpart to title 9.0.9.46.00.00-8 SEGREGATION OF SAVINGS DEPOSITS. |
| 3.0.9.47.00.00-7 | CREDITS TO THE PUBLIC SECTOR | UBDKIFACTSWLMNZ | - | Register values corresponding to credits granted to public sector agencies and entities, as a counterpart to title 9.0.9.47.00.00-1 CREDITS GRANTED TO THE PUBLIC SECTOR. |
| 3.0.9.48.00.00-0 | CREDITS TO THE PUBLIC SECTOR - EARMARKED ASSETS | UBDKIFACTSWLMNZ | - | Register values corresponding to credits granted to public sector agencies and entities, classified according to their corresponding risk weighting factors, supported by Earmarked Reference Capital (PR) designated for this purpose, as a counterpart to title 9.0.9.48.00.00-4 CREDITS GRANTED TO THE PUBLIC SECTOR - EARMARKED ASSETS. |
| 3.0.9.49.00.00-3 | EARMARKED REFERENCE CAPITAL TO FINANCE CREDITS TO THE PUBLIC SECTOR | UBDKIFACTSWLMNZ | - | Register the value corresponding to the portion of Reference Capital (PR) dedicated exclusively to application in credit operations with public sector agencies and entities, as a counterpart to title 9.0.9.49.00.00-7 EARMARKING OF REFERENCE CAPITAL FOR FINANCING TO THE PUBLIC SECTOR. |
| 3.0.9.50.00.00-5 | CREDITS TO MICRO, SMALL, AND MEDIUM-SIZED ENTERPRISES | UBDKIFJSWLMNZ | - | Register credits granted to micro, small, and medium-sized enterprises, as a counterpart to title 9.0.9.50.00.00-9 GRANTING OF CREDITS TO MICRO, SMALL, AND MEDIUM-SIZED ENTERPRISES. |
| 3.0.9.50.10.00-2 | Microenterprise | UBLMZ | - | |
| 3.0.9.50.15.00-7 | CGPE Company with Gross Revenue up to R$100 Million | UBDKIFJLMNZ | - | Register credit operations contracted under the Working Capital Program for Business Preservation (CGPE), where credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the company's size and the program to which the operations are related. |
| 3.0.9.50.20.00-9 | Small and Medium-sized Enterprise | UBLMZ | - | |
| 3.0.9.50.25.00-4 | CGPE Company with Gross Revenue between R$100 Million and R$300 Million | UBDKIFJLMNZ | - | Register credit operations contracted under the Working Capital Program for Business Preservation (CGPE), where credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the company's size and the program to which the operations are related. |
| 3.0.9.50.35.00-1 | CGPE Eligible Programs | UBDKIFJLMNZ | - | Register credit operations contracted under the Working Capital Program for Business Preservation (CGPE), where credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the company's size and the program to which the operations are related. |
| 3.0.9.50.45.00-8 | PEC Operations Contracted up to May 25, 2022 | UBDKIFJSWLMNZ | - | |
| 3.0.9.50.47.00-6 | PEC Operations Contracted from May 25, 2022 Companies with Annual Gross Revenue up to R$4.8M | UBDKIFJSWLMNZ | - | |
| 3.0.9.50.49.00-4 | PEC Operations Contracted from 05/25/2022 Companies with Annual Gross Revenue Exceeding R$ 4.8M | UBDKIFJSWLMNZ | - | |
| 3.0.9.53.00.00-4 | COMMITTED OPERATIONS - LIABILITIES | UBDKIFJACTSWRLMNHYZ | - | Register the values corresponding to collections made through committed operations, as a counterpart to title 9.0.9.53.00.00-8 LIABILITIES WITH COMMITTED OPERATIONS. |
| 3.0.9.56.00.00-3 | TOTAL QUANTITY OF GOLD IN GRAMS | UBICTLMZ | - | Register the quantity (in grams) of raw and refined gold acquired and sold, according to invoices, accumulated during the current fiscal year, as a counterpart to title 9.0.9.56.00.00-7 TOTAL QUANTITY OF GOLD IN GRAMS. |
| 3.0.9.56.10.00-0 | Raw Gold Acquired | UBICTLMZ | - | |
| 3.0.9.56.20.00-7 | Refined Gold Acquired | UBICTLMZ | - | |
| 3.0.9.56.30.00-4 | Raw Gold Sold | UBICTLMZ | - | |
| 3.0.9.56.40.00-1 | Refined Gold Sold | UBICTLMZ | - | |
| 3.0.9.57.00.00-6 | VALUE OF GOLD TRANSACTIONS IN REALS | UBICTLMZ | - | Register the values of raw and refined gold acquisition and sale transactions, according to invoices, accumulated during the current fiscal year, as a counterpart to title 9.0.9.57.00.00-0 TOTAL VALUE OF GOLD TRANSACTIONS IN REALS. |
| 3.0.9.57.10.00-3 | Raw Gold Acquired | UBICTLMZ | - | |
| 3.0.9.57.20.00-0 | Refined Gold Acquired | UBICTLMZ | - | |
| 3.0.9.57.30.00-7 | Raw Gold Sold | UBICTLMZ | - | |
| 3.0.9.57.40.00-4 | Refined Gold Sold | UBICTLMZ | - | |
| 3.0.9.62.00.00-0 | LINKED ACTIVE OPERATIONS | UBIFALMZ | - | Register linked active operations, in accordance with current regulations, as a counterpart to title 9.0.9.62.00.00-4 LINKED OPERATIONS - ASSET. |
| 3.0.9.63.00.00-3 | RESOURCES LINKED TO ACTIVE OPERATIONS | UBIFALMZ | - | Register the collection of resources linked to active operations, in accordance with current regulations, as a counterpart to title 9.0.9.63.00.00-7 ACTIVE OPERATIONS - LINKED RESOURCES. |
| 3.0.9.64.00.00-6 | MICROCREDIT AND DIRECTION OPERATIONS - CONTROL | UBDKIFJSRLMNZ | - | Register the balances of microcredit and direction operations, as a counterpart to title 9.0.9.64.00.00-0 RESOURCES APPLIED IN MICROCREDIT OPERATIONS - CONTROL. |
| 3.0.9.64.01.00-5 | Microentrepreneurs PNMPO - No Delay or Delay up to 90 Days | UBDKIFJSRLMNZ | - | Register the balance of credit operations, own or acquired, carried out, in accordance with current regulations, under the National Program of Productive Oriented Microcredit (PNMPO), established by Law No. 13,636 of 2018, which are in normal course or with a delay of up to ninety days. |
| 3.0.9.64.02.00-4 | Microentrepreneurs PNMPO - Overdue for more than 90 Days | UBDKIFJSRLMNZ | - | Register the balance of credit operations, own or acquired, carried out, in accordance with current regulations, under the National Program of Productive Oriented Microcredit (PNMPO), established by Law No. 13,636 of 2018, which are overdue for more than ninety days. |
| 3.0.9.64.03.00-3 | Natural Persons Registered in the Single Registry - No Delay or Delay up to 90 Days | UBDKIFJSRLMNZ | - | Register the balance of credit operations, own or acquired, carried out under the National Program of Productive Oriented Microcredit (PNMPO) with natural persons registered in the Single Registry of Federal Government Social Programs, as per Decree No. 6,135 of 2007, which are in normal course or with a delay of up to ninety days. |
| 3.0.9.64.04.00-2 | Natural Persons Registered in the Single Registry - Overdue for more than 90 Days | UBDKIFJSRLMNZ | - | Register the balance of credit operations, own or acquired, carried out under the National Program of Productive Oriented Microcredit (PNMPO) with natural persons registered in the Single Registry of Federal Government Social Programs, as per Decree No. 6,135 of 2007, which are overdue for more than ninety days. |
| 3.0.9.64.05.00-1 | Natural Persons Assistive Technology - No Delay or Delay up to 90 Days | UBDKIFJSRLMNZ | - | Register the balance of credit operations, own or acquired, for the acquisition of goods and services of assistive technology intended for persons with disabilities, carried out in accordance with current regulations, which are in normal course or with a delay of up to ninety days. |
| 3.0.9.64.06.00-0 | Natural Persons Assistive Technology - Overdue for more than 90 Days | UBDKIFJSRLMNZ | - | Register the balance of credit operations, own or acquired, for the acquisition of goods and services of assistive technology intended for persons with disabilities, carried out in accordance with current regulations, which are overdue for more than ninety days. |
| 3.0.9.64.28.00-2 | Credits Granted to Cooperatives and SCM - Direction | UBDKIFJSRLMNZ | - | Register credits granted to single credit cooperatives and to societies of credit for microentrepreneurs and small-sized enterprises that are considered, in accordance with current regulations, in the calculation of direction. |
| 3.0.9.64.30.00-7 | DIM - Resources Applied | UBDKIFJSRLMNZ | - | Register the resources transferred to other financial institutions through interfinancial deposits linked to microfinance operations (DIM) that are considered, in accordance with current regulations, in the calculation of direction. |
| 3.0.9.64.32.00-5 | Transfers to OSCIPs - Direction | UBDKIFJSRLMNZ | - | Register the transfers granted to civil society organizations of public interest that are considered, in accordance with current regulations, in the calculation of direction. |
| 3.0.9.65.00.00-9 | SPECIAL POSITION OF EXPORT FOREIGN EXCHANGE CONTRACTS | UBILMNZ | - | Register the value of export foreign exchange contracts transferred to special foreign exchange position, as a counterpart to title 9.0.9.55.00.00-4 EXPORT FOREIGN EXCHANGE CONTRACTS IN SPECIAL POSITION. |
| 3.0.9.67.00.00-5 | CONTROL OF DIRECTION OF MICROCREDIT OPERATIONS - COLLECTION | UBDKIFJSRLMNZ | - | Register the collections included in the calculation of the direction of microcredit operations, as a counterpart to title 9.0.9.67.00.00-9 DIRECTION OF MICROCREDIT OPERATIONS - COLLECTION. |
| 3.0.9.68.00.00-8 | OPERATIONS OF THE UNFURL BRAZIL PROGRAM | UBDKFJSWRLMNZ | - | Register the values related to debt renegotiation operations, from own portfolio or assumed from third parties, contracted in the capacity of financial agents, under the Emergency Program for Renegotiation of Debts of Defaulting Individuals - Unfurl Brazil, as a counterpart to title 9.0.9.68.00.00-2 OPERATIONS OF THE UNFURL BRAZIL PROGRAM. |
| 3.0.9.68.10.00-5 | Unfurl Brazil – Tier 1 | UBDKFJSWRLMNZ | - | Register the Tier 1 operations contracted under the Emergency Program for Renegotiation of Debts of Defaulting Individuals - Unfurl Brazil. |
| 3.0.9.68.20.00-2 | Unfurl Brazil – Tier 2 | UBDKFJSWRLMNZ | - | Register the Tier 2 operations contracted under the Emergency Program for Renegotiation of Debts of Defaulting Individuals - Unfurl Brazil. |
| 3.0.9.71.00.00-6 | PAYMENT TRANSACTIONS CARRIED OUT | UBDIFJACTSERLMNYZ | - | Register the monthly average value of the financial volume of payment transactions, cumulatively considering payments, transfers, and withdrawals of resources, regardless of the existence of any underlying obligation between the payer and the payee, carried out in the twelve months prior to the base date, as a counterpart to title 9.0.9.71.00.00-0 PAYMENT TRANSACTIONS CARRIED OUT - CONTROL. |
| 3.0.9.71.10.00-3 | Payment Transactions Carried Out as Issuer of Post-paid Payment Instrument | UBDIFJACTSERLMNYZ | - | |
| 3.0.9.71.20.00-0 | Payment Transactions Carried Out as Issuer of Pre-paid Payment Instrument – Payments, Transfers, and Withdrawals | UBDIFJACTSERLMNYZ | - | |
| 3.0.9.71.30.00-7 | Payment Transactions Processed as Acquirer | UBDIFJACTSERLMNYZ | - | |
| 3.0.9.71.35.00-2 | Payment Transactions Processed as Sub-acquirer | UBDIFJACTSERLMNYZ | - | |
| 3.0.9.71.40.00-4 | Payment Transactions Processed as Payment Transaction Initiator | UBDIFJACTSERLMNYZ | - | |
| 3.0.9.72.00.00-9 | DISTRIBUTION OF CAPITAL REMUNERATION IN THE FISCAL YEAR | UBDKIFJACTSWLMNHYZ | - | Register the total capital remuneration distributed in the fiscal year, as a counterpart to title 9.0.9.72.00.00-3 CAPITAL REMUNERATION DISTRIBUTED IN THE FISCAL YEAR. |
| 3.0.9.73.00.00-2 | REFERENCE CAPITAL - ADJUSTMENTS | UBDKIFACTSWRLMNZ | - | Register adjustments in the calculation of Reference Capital (PR) in accordance with current regulations, as a counterpart to title 9.0.9.73.00.00-6 ADJUSTMENTS - REFERENCE CAPITAL. |
| 3.0.9.73.10.00-9 | Partic Inf to 10% of Social Capital of Controlled Entities not Subject to Central Bank Authorization | UBDKIFACTSWRLMNZ | - | Register participations, direct or indirect, less than 10% of the social capital of controlled entities not subject to authorization by the Central Bank of Brazil. |
| 3.0.9.73.11.00-8 | Partic Sup to 10% of Social Capital of Controlled Entities not Subject to Central Bank Authorization | UBDKIFACTSWRLMNZ | - | Register participations, direct or indirect, greater than 10% of the social capital of controlled entities not subject to authorization by the Central Bank of Brazil. |
| 3.0.9.73.12.00-7 | Investments in Collection Instruments Eligible for Investee's Main Capital | UBDKIFACTSWRLMNZ | - | Register the value of investments in collection instruments authorized to integrate the Main Capital of financial institutions and other institutions authorized to operate by the Central Bank of Brazil, in accordance with current regulations. |
| 3.0.9.73.13.00-6 | Investments in Collection Instruments Eligible for Investee's Supplementary Capital | UBDKIFACTSWRLMNZ | - | Register the value of investments in collection instruments authorized to integrate the Supplementary Capital of financial institutions and other institutions authorized to operate by the Central Bank of Brazil, in accordance with current regulations. |
| 3.0.9.73.14.00-5 | Investments in Collection Instruments Eligible for Investee's Level II Capital | UBDKIFACTSWRLMNZ | - | Register the value of investments in collection instruments authorized to integrate Level II of financial institutions and other institutions authorized to operate by the Central Bank of Brazil, in accordance with current regulations. |
| 3.0.9.73.15.00-4 | Dependency or Participation without Access to Information | UBDKIFACTSWRLMNZ | - | Register the values corresponding to investments in subsidiaries, foreign-controlled financial institutions, or non-financial entities that are part of the conglomerate, regarding which the Central Bank of Brazil does not have access to sufficient information, data, and documents for consolidated global supervision purposes, in accordance with current regulations. |
| 3.0.9.73.50.00-7 | Deduction D/Partic of Non-controlling Interests in Main Capital of Controlled Entities Subject to Central Bank Authorization | UBDKIFACTSWRLMNZ | - | Register the values related to the sum of non-controlling interests in the Main Capital of controlled entities, subject to authorization by the Central Bank of Brazil, that exceed the minimum Main Capital requirements in each of these controlled entities. |
| 3.0.9.73.51.00-6 | Deduction D/Partic of Non-controlling Interests in Level I Capital of Controlled Entities Subject to Central Bank Authorization | UBDKIFACTSWRLMNZ | - | Register the values related to the sum of non-controlling interests in Level I of controlled entities, subject to authorization by the Central Bank of Brazil, that exceed the minimum Level I requirements in each of these controlled entities. |
| 3.0.9.73.52.00-5 | Deduction D/Partic of Non-controlling Interests in PR of Controlled Entities Subject to Central Bank Authorization | UBDKIFACTSWRLMNZ | - | Register the values related to the sum of non-controlling interests in the Reference Capital of controlled entities, subject to authorization by the Central Bank of Brazil, that exceed the minimum Reference Capital requirements in each of these controlled entities. |
| 3.0.9.73.53.00-4 | Deduction D/Partic of Non-controlling Interests in Capital of Controlled Entities Not Subject to Central Bank Authorization | UBDKIFACTSWRLMNZ | - | Register the sum of non-controlling interests in the capital of a controlled entity that is not an institution authorized to operate by the Central Bank of Brazil. |
| 3.0.9.74.00.00-5 | CREDIT RIGHTS ARISING FROM JUDICIAL PROCEEDINGS PRIOR TO 6/30/23 | UBDKIFJACTSWRLMNHYZ | - | Register the accounting balance of credit rights arising from judicial proceedings recognized in the asset on June 30, 2023, according to the criteria provided in current accounting regulations, as a counterpart to title 9.0.9.74.00.00-9 CREDIT RIGHTS ARISING FROM JUDICIAL PROCEEDINGS PRIOR TO 6/30/23 – CONTROL. |
| 3.0.9.74.10.00-2 | Own Precatórios - Union | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.15.00-7 | Own Precatórios - States, Federal District, and Municipalities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.20.00-9 | Acquired Precatórios - With Public Registry - Union | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.25.00-4 | Acquired Precatórios - With Public Registry - States, Federal District, and Municipalities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.30.00-6 | Acquired Precatórios - Without Public Registry - Union | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.35.00-1 | Acquired Precatórios - Without Public Registry - States, Federal District, and Municipalities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.40.00-3 | Credit Rights in Execution Process - Own - Union | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.45.00-8 | Credit Rights in Execution Process - Own - States, Federal District, and Municipalities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.50.00-0 | Credit Rights in Execution Process - Acquired - With Public Registry - Union | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.55.00-5 | Credit Rights in Execution Process - Acquired - With Public Registry - States, Federal District, and Municipalities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.60.00-7 | Credit Rights in Execution Process - Acquired - Without Public Registry - Union | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.65.00-2 | Credit Rights in Execution Process - Acquired - Without Public Registry - States, Federal District, and Municipalities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.74.90.00-8 | Other Credit Rights Originating from Lawsuits | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.75.00.00-8 | MONTHLY PROVISION OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS | HZ | - | Register the monthly collection expected for constituted consortium groups, represented by contributions to be received in the month following the balance sheet, including contributions from overdue consortium members, minus the administration fee percentage, as a counterpart to title 9.0.9.75.00.00-2 CONSORTIUM MEMBER CONTRIBUTIONS TO BE RECEIVED. |
| Must reflect the contributions corresponding to the values of the goods subject to adjustments made up to the date of the current balance sheet, and must not include estimates of subsequent adjustments even if known. | ||||
| 3.0.9.76.00.00-1 | OPERATIONS BETWEEN MEMBERS OF COOPERATIVE SYSTEMS | RZ | - | Register the following operations carried out between central cooperatives and their affiliates, and between central cooperatives and cooperative banks, which have a risk weighting factor greater than 20%, as a counterpart to title 9.0.9.76.00.00-5 COOPERATIVE SYSTEMS - OPERATIONS BETWEEN MEMBERS: |
| Code | Description | Account Codes | Subtitles | Notes |
|---|---|---|---|---|
| I - application of resources of a singular credit cooperative in its respective central, including deposits related to financial centralization; II - credit operation of a central cooperative in favor of an affiliated singular cooperative, resulting from transfers; and III - application of resources of a central cooperative in the cooperative bank in which it holds share participation, including liability titles or | ||||
| 3.0.9.76.15.00-3 | Reduction from 100% to 20% | RZ | - | |
| 3.0.9.76.25.00-0 | Reduction from 50% to 20% | RZ | - | |
| 3.0.9.80.00.00-2 | INSTALLMENTS OF FINANCING TO BE RELEASED | USWRLMZ | - | Record the value of installments to be released of financing carried out in the Housing Financial System, in counterpart to title 9.0.9.80.00.00-6 SFH - FINANCING CONTRACTED TO BE RELEASED. |
| 3.0.9.81.00.00-5 | LEVEL II INSTRUMENTS AUTHORIZED | UBDKIFASWRLMNZ | - | Record the balances of capital or debt instruments authorized to compose Level II of the Reference Equity (PR) according to maturity date, in counterpart to title 9.0.9.81.00.00-9 ELIGIBLE INSTRUMENTS FOR LEVEL II CAPITAL AUTHORIZED - REDUCERS. |
| 3.0.9.83.00.00-1 | EMERGENCY AND BUSINESS SUPPORT PROGRAMS | UBDKIFJSWRLMNZ | - | Record the accounting value of credit operations carried out within the scope of emergency government programs and business support, in counterpart to title 9.0.9.83.00.00-5 EMERGENCY AND BUSINESS SUPPORT PROGRAMS - CONTROL. |
| 3.0.9.83.10.00-8 | National Program for Support to Micro and Small Enterprises (Pronampe I) | UBDKIFJSWRLMNZ | - | Record the value of operations, before the establishment of the loss provision, carried out within the scope of the National Program for Support to Micro and Small Enterprises (Pronampe), governed by Law No. 13,999 of 2020. |
| 3.0.9.83.19.00-9 | Loss Provision - Pronampe I | UBDKIFJSWRLMNZ | - | Record the value of the respective loss provision for operations carried out within the scope of the National Program for Support to Micro and Small Enterprises (Pronampe), governed by Law No. 13,999 of 2020. |
| 3.0.9.83.20.00-5 | Emergency Credit Access Program (PEAC - Maquininhas) | UBDKIFJSWRLMNZ | - | Record the value of credit operations, before the establishment of the loss provision, carried out within the scope of the Emergency Credit Access Program in the receivables guarantee modality (PEAC - Maquininhas), governed by Law No. 14,042 of 2020. |
| 3.0.9.83.29.00-6 | Loss Provision - PEAC - Maquininhas | UBDKIFJSWRLMNZ | - | Record the value of the respective loss provision for credit operations carried out within the scope of the Emergency Credit Access Program in the receivables guarantee modality (PEAC - Maquininhas), governed by Law No. 14,042 of 2020. |
| 3.0.9.83.30.00-2 | Emergency Credit Access Program (PEAC - FGI) | UBDKIFJSWRLMNZ | - | Record the value of credit operations, before the establishment of the loss provision, carried out within the scope of the Emergency Credit Access Program in the guarantee modality (PEAC - FGI), governed by Law No. 14,042 of 2020. |
| 3.0.9.83.39.00-3 | Loss Provision - PEAC - FGI | UBDKIFJSWRLMNZ | - | Record the value of the respective loss provision for credit operations carried out within the scope of the Emergency Credit Access Program in the guarantee modality (PEAC - FGI), governed by Law No. 14,042 of 2020. |
| 3.0.9.83.40.00-9 | Emergency Employment Support Program (PESE) | UBDKIFJSWRLMNZ | - | Record the value of credit operations, before the establishment of the loss provision, carried out within the scope of the Emergency Employment Support Program, governed by Law No. 14,043 of 2020. |
| 3.0.9.83.49.00-0 | Loss Provision - PESE | UBDKIFJSWRLMNZ | - | Record the value of the respective loss provision for credit operations carried out within the scope of the Emergency Employment Support Program, governed by Law No. 14,043 of 2020. |
| 3.0.9.83.50.00-6 | National Program for Support to Micro and Small Enterprises (Pronampe II) | UBDKIFJSWRLMNZ | - | Record credit operations, before the establishment of the loss provision, carried out within the scope of the National Program for Support to Micro and Small Enterprises (Pronampe), governed by Law No. 13,999 of 2020, contracted from January 1, 2021. |
| 3.0.9.83.59.00-7 | Loss Provision - Pronampe II | UBDKIFJSWRLMNZ | - | Record the loss provision in credit operations carried out within the scope of the National Program for Support to Micro and Small Enterprises (Pronampe). |
| 3.0.9.84.00.00-4 | DEFERRED TAX ASSETS - CONTROL | UBDKIFJACTSWRLMNHYZ | - | Record values related to deferred tax assets arising from temporary differences and income tax and contributions, originating from fiscal loss and negative base, as well as other deferred fiscal nature credits, expressly provided for by tax legislation, according to the identification of the origin and nature of the deferred tax asset, in counterpart to title 9.0.9.84.00.00-8 DEFERRED TAX ASSETS. |
| 3.0.9.84.10.00-1 | Deferred Tax Assets from Temporary Difference - Doubtful Debt Provision - PCLD | UBDKIFJACTSWRLMNHYZ | - | Record deferred tax assets arising from expenses with the establishment of the Doubtful Debt Provision - PCLD that have not yet met the conditions for fiscal deductibility. |
| 3.0.9.84.21.00-7 | Deferred Tax Assets from Temporary Difference - Passive Provisions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.84.29.00-9 | Deferred Tax Assets from Temporary Difference - Passive Provisions - Others | UBDKIFJACTSWRLMNHYZ | - | |
| 3.0.9.84.30.00-5 | Deferred Tax Assets from Temporary Difference - Mark-to-Market | UBDKIFJACTSWRLMNHYZ | - | Record deferred tax assets arising from the mark-to-market of securities and financial derivative instruments. |
| 3.0.9.84.40.00-2 | Deferred Tax Assets from Temporary Difference - Others | UBDKIFJACTSWRLMNHYZ | - | Record deferred tax assets arising from other expenses with provisions registered in the asset (such as provisions for devaluation of other values and assets and provisions for losses in investments registered in the permanent), expenses for insufficiency of depreciation in leasing operations, amortization of goodwill, and other situations that imply temporarily non-deductible fiscal additions. |
| 3.0.9.84.50.00-9 | Deferred Tax Assets from Fiscal Loss - Supervenience of Depreciation | UBDKIFJACTSWRLMNHYZ | - | Record deferred tax assets corresponding to the portion of fiscal loss caused by the fiscal exclusion of revenues from the supervenience of depreciation of assets subject to leasing operations. |
| 3.0.9.84.60.00-6 | Deferred Tax Assets from Accumulated Fiscal Loss - Income Tax | UBDKIFJACTSWRLMNHYZ | - | Record deferred tax assets arising from fiscal loss in the calculation of Income Tax, except those registered in title 3.0.9.84.50-5 Deferred Tax Assets from Fiscal Loss - Supervenience of Depreciation. |
| 3.0.9.84.70.00-3 | Deferred Tax Assets from Negative Base - CSLL | UBDKIFJACTSWRLMNHYZ | - | Record deferred tax assets arising from the negative base of Social Contribution on Net Profit. |
| 3.0.9.84.80.00-0 | Deferred Tax Assets from CSLL Booked at 18% (MP 2.158/2001) | UBDKIFJACTSWRLMNHYZ | - | Record deferred tax assets arising from Social Contribution on Net Profit relative to assessment periods closed until December 31, 1998, calculated in accordance with art. 8 of Provisional Measure No. 1.858-6 of 1999, currently Provisional Measure No. 2.158-35 of 2001. |
| 3.0.9.84.90.00-7 | Deferred Tax Assets from Accumulated Fiscal Loss - Others | UBDKIFJACTSWRLMNHYZ | - | Record deferred tax assets for which there is no specific subtitle, provided they are expressly provided for by legislation. |
| 3.0.9.85.00.00-7 | SFH - FINANCING PROMISES | USWLMZ | - | Record the value of Housing Financial System financing promises committed but not yet formalized, in counterpart to title 9.0.9.85.00.00-1 SFH - COMMITTED FINANCING. |
| 3.0.9.88.00.00-6 | REFUNDABLE VALUES BY RECEIVED INSTRUMENTS - CCR | UBILNZ | - | Record the values of received instruments, including by payment orders, processable through the Reciprocal Payments and Credits Agreement - CCR, which may support refund requests to the Central Bank of Brazil, in counterpart to title 9.0.9.88.00.00-0 RECEIVED INSTRUMENTS - CCR. It must contain internal-use subtitles that allow the segregation of values by country. |
Annex I
(Annex I with wording given, from 1/8/2024, by Instruction Normative BCB No. 495 of 26/7/2024.)
List of Accounting Items of Subgroup 3.0.0.00.00.00-7 ACTIVE COMPENSATION
| Account Code | Account Name | Estban | Function |
|---|---|---|---|
| 3.0.0.00.00.00-7 | ACTIVE COMPENSATION | - | |
| 3.0.1.00.00.00-4 | Co-obligations | - | |
| 3.0.1.05.00.00-9 | FIDUCIARY ASSET PORTFOLIOS FOR LIG | - | Record the values of assets submitted to the fiduciary regime provided for in Law No. 13,097, of 2015, evaluated according to the criteria established in Cosif, in counterpart to title 9.0.1.05.00.00-3 LIABILITIES FOR FIDUCIARY ASSET PORTFOLIOS FOR LIG ADMINISTERED. |
| 3.0.1.05.10.00-6 | Availability | - | |
| 3.0.1.05.20.00-3 | Federal Public Securities | - | Record the securities issued by the National Treasury according to the accounting criterion applicable to assets classified in the category of securities held to maturity. |
| 3.0.1.05.30.00-0 | Financial Derivative Instruments | - | |
| 3.0.1.05.40.00-7 | Real Estate Financing | - | Record the value of real estate credits net of provisions. |
| 3.0.1.10.00.00-3 | OPEN CREDITS FOR IMPORTATION | - | Record, in the name of the respective borrowers, the value of import letters of credit issued by the bank, in counterpart to title 9.0.1.20.00.00-6 LIABILITIES FOR IMPORT CREDITS. |
| 3.0.1.10.10.00-0 | Contracted Exchange | - | |
| 3.0.1.10.20.00-7 | Exchange to be Contracted | - | |
| 3.0.1.20.00.00-2 | CONFIRMED EXPORT CREDITS | - | Record, in the name of the issuing financial institutions, the value of confirmed export letters of credit, in the country, by the institution, in counterpart to title 9.0.1.10.00.00-7 LIABILITIES FOR CONFIRMED EXPORT CREDITS. |
| 3.0.1.85.00.00-1 | RISK RETENTION IN CREDIT CESSIONS - WRITT-OFF OPERATION | - | Record the updated value of co-obligations and other forms of risk retention assumed in a credit cession operation whose operation was fully or partially written off from the asset, in counterpart to title 9.0.1.85.00.00-5 LIABILITIES FOR CO-OBLIGATIONS IN CREDIT CESSIONS. |
| 3.0.1.85.10.00-8 | Risk Retention Credit Cessions Carried Out Until the Effectiveness of Res. 3.533/2008 | - | |
| 3.0.1.85.20.00-5 | Risk Retention Credit Cessions Carried Out After the Effectiveness of Res. 3.533/2008 | - | |
| 3.0.1.90.00.00-5 | BENEFICIARIES OF OTHER CO-OBLIGATIONS | - | Record the guarantees granted by the institution in the placement of debentures, mortgage certificates, and others, in counterpart to title 9.0.1.90.00.00-9 LIABILITIES FOR OTHER CO-OBLIGATIONS. |
| 3.0.4.00.00.00-5 | Custody of Values | - | |
| 3.0.4.20.00.00-3 | CUSTODIANS OF GUARANTEES IN MARGIN ACCOUNT | - | Record the value of securities and securities offered as guarantee by borrowers of financing and stock loans in margin account operations that remain in the possession of third parties, as trustees, in counterpart to title 9.0.4.50.00.00-4 MARGIN ACCOUNT LOANS SECURED or to title 9.0.4.60.00.00-3 MARGIN ACCOUNT FINANCING SECURED. |
| 3.0.4.30.00.00-2 | VALUES IN CUSTODY - WITH TRUSTEES | - | Record the securities, securities, and other assets owned by the institution and third parties, in the possession of trustees for custody, in counterpart to title 9.0.4.30.00.00-6 CUSTODIED VALUES or to title 9.0.4.80.00.00-1 DEPOSITORS OF VALUES IN CUSTODY. Fixed income securities in the possession of trustees for custody must be recorded at redemption value. Variable income securities in the possession of trustees for custody must be recorded at an index value of R$1.00. |
| 3.0.4.30.11.00-8 | Own - Fixed Income Securities | - | |
| 3.0.4.30.13.00-6 | Own - Variable Income Securities | - | |
| 3.0.4.30.21.00-5 | From Third Parties - Fixed Income Securities | - | |
| 3.0.4.30.23.00-3 | From Third Parties - Variable Income Securities | - | |
| 3.0.4.40.00.00-1 | DEPOSITORS OF VALUES IN GUARANTEE | - | Record the values offered to the institution as real guarantee of credit operations, when the assets to which they refer remain in the possession of third parties, in the capacity of trustees, in counterpart to title 9.0.4.90.00.00-0 DEPOSITORS OF VALUES IN GUARANTEE. Registration is waived in cases where the guarantee is kept in the possession of the borrower. |
| 3.0.4.50.00.00-0 | GUARANTEES FOR MARGIN ACCOUNT LOANS | - | Record the value of guarantees offered by borrowers of stock loans in margin account operations, whether these guarantees are in securities, securities, or money, that remain in the possession of the company, in counterpart to title 9.0.4.50.00.00-4 MARGIN ACCOUNT LOANS SECURED. |
| 3.0.4.60.00.00-9 | GUARANTEES FOR MARGIN ACCOUNT FINANCING | - | Record the value of guarantees offered by borrowers of financing for the purchase of shares in margin account operations, whether these guarantees are in securities, securities, or money, that remain in the possession of the company, in counterpart to title 9.0.4.60.00.00-3 MARGIN ACCOUNT FINANCING SECURED. |
| 3.0.4.67.00.00-0 | VALUES GUARANTEED BY GOVERNMENTAL OR OFFICIAL FUNDS OR MECHANISMS | - | Record the value related to the installments of financing guaranteed by funds or any other credit risk coverage mechanisms established by the Federal Constitution or federal, state, or municipal law, or created by official or private entities, provided that the conditions established in the current regulation are met, in counterpart to title 9.0.4.67.00.00-4 VALUES WITH GUARANTEE OF GOVERNMENTAL OR OFFICIAL FUNDS OR MECHANISMS. |
| 3.0.4.70.00.00-8 | PLEDGED SECURITIES | - | Record the securities and securities offered by the institution as guarantee of operations, in counterpart to title 9.0.4.70.00.00-2 PLEDGE OF SECURITIES. |
| 3.0.4.75.00.00-3 | SECURITIES IN GUARANTEE OF RESTRUCTURED RURAL DEBTS | - | Record, at the nominal value updated by IGP-M, the securities issued by the National Treasury received as guarantee of a renegotiated operation of debts originating from rural credit, in counterpart to title 9.0.4.75.00.00-7 RESTRUCTURED RURAL DEBTS SECURED BY SECURITIES. |
| 3.0.4.77.00.00-9 | VALUES GUARANTEED BY THE NATIONAL TREASURY | - | Record the values related to credits of responsibility or full and joint guarantee of the National Treasury, which are accounted for in accounts whose risk weighting factor is different from 0%, in counterpart to title 9.0.4.77.00.00-3 NATIONAL TREASURY GUARANTEED VALUES. |
| 3.0.4.77.10.00-6 | Normal Risk | - | Record the values for which a weighting factor of 100% is assigned. |
| 3.0.4.77.20.00-3 | Reduced Risk | - | Record the values for which a weighting factor of 50% is assigned. |
| 3.0.4.78.00.00-2 | VALUES GUARANTEED BY FINANCIAL INSTITUTIONS | - | Record the active operations of responsibility or guarantee of other financial institutions and other institutions authorized to operate by the Central Bank of Brazil that are accounted for in accounts whose risk weighting factor is 100%, in counterpart to title 9.0.4.78.00.00-6 FINANCIAL INSTITUTIONS - GUARANTEED VALUES. |
| 3.0.4.80.00.00-7 | VALUES IN CUSTODY - RECEIVED AND KEPT IN THE ENTITY | - | Record the values and assets received in custody, kept in the possession of the branch that received them, in counterpart to title 9.0.4.80.00.00-1 DEPOSITORS OF VALUES IN CUSTODY. They must be recorded at an index value of R$1.00. |
| 3.0.4.90.00.00-6 | VALUES IN GUARANTEE | - | Record the values received as guarantee of operations, when kept in the possession of the branch that received them, in counterpart to 9.0.4.90.00.00-0 DEPOSITORS OF VALUES IN GUARANTEE. |
| 3.0.4.99.00.00-3 | GOLD CUSTODY | - | Record, by the final custodian, thus considered the institution responsible for the physical custody of the metal, the total quantity (in grams) of gold held in custody, in counterpart to title 9.0.4.99.00.00-7 GOLD IN CUSTODY. |
| 3.0.4.99.10.00-0 | Own | - | |
| 3.0.4.99.20.00-7 | From Third Parties | - | |
| 3.0.6.00.00.00-9 | Negotiation and Intermediation of Values | - | |
| 3.0.6.10.00.00-8 | CONTRACTS FOR SHARES, FINANCIAL ASSETS AND COMMODITIES | - | Record the value of contracts for operations with shares, other financial assets and commodities carried out in the forward, futures and options market, with own and third-party resources, in counterpart to title 9.0.6.10.00.00-2 SHARES, FINANCIAL ASSETS AND COMMODITIES CONTRACTED. |
| 3.0.6.10.40.00-6 | Own | - | |
| 3.0.6.10.50.00-3 | From Third Parties | - | |
| 3.0.6.10.60.00-0 | Swap | - | Record the value of the trading parameters, on the date of signing the contract, of operations carried out in the over-the-counter market and within the scope of stock exchanges or commodities and futures exchanges, except those contracted with guarantee and on behalf of third parties. |
| 3.0.6.10.70.00-7 | Swap with Guarantee | - | Record the value of the trading parameters, on the date of signing the contract, of operations carried out in systems with guarantee administered by stock exchanges or commodities and futures exchanges. |
| 3.0.6.10.80.00-4 | Third-Party Swap | - | Record the value of the trading parameters, on the date of signing the contract, of operations in which the institution acts exclusively as an intermediary, not assuming any rights or obligations with the counterparty. |
| 3.0.6.10.90.00-1 | Swap Intermediation | - | |
| 3.0.6.20.00.00-7 | CLIENT MARGIN DEPOSITS | - | Record the value of the margins, in current currency, securities, securities, other assets and other guarantees, given by customers as guarantee of their operations carried out in the forward, futures and options markets with shares, other financial assets and commodities, in counterpart to title 9.0.6.20.00-5 CUSTOMERS - DEPOSITED MARGINS. |
| 3.0.6.30.00.00-6 | SURETIES AND OTHER GUARANTEES FOR EXCHANGE OPERATIONS | - | Record the value of sureties, guarantees, insurance policies and other guarantees received and given as guarantee of operations carried out in the forward, futures and options markets, on own and third-party account, with shares, other financial assets and commodities, in counterpart to title 9.0.6.30.00.00-1 LIABILITIES FOR SURETIES AND OTHER GUARANTEES FOR EXCHANGE OPERATIONS. |
| 3.0.6.30.10.00-3 | Operations with Shares | - | |
| 3.0.6.30.20.00-0 | Operations with Financial Assets and Commodities | - | |
| 3.0.6.35.00.00-1 | SECURITIES RECEIVED AS COLLATERAL IN COMMITTED OPERATIONS WITH FREE MOVEMENT | - | Record the securities and securities received as collateral in committed operations with free movement agreement, in counterpart to title 9.0.6.35.00.00-5 COMMITTED OPERATIONS WITH FREE MOVEMENT - SECURITIES RECEIVED AS COLLATERAL. |
| 3.0.6.35.02.00-9 | Federal Public Securities - National Treasury | - | |
| 3.0.6.35.90.00-4 | Other Fixed Income Securities | - | |
| 3.0.6.37.00.00-7 | MARKET VALUE - COE | - | Record the market value of structured operation certificates (COE) issued, considering all its components, in counterpart to title 9.0.6.37.00.00-1 COE - MARKET VALUE. |
| 3.0.6.40.00.00-5 | VALUES IN GUARANTEE OF OPERATIONS | - | Record the values related to gold, other financial assets and assets, given as guarantee of operations on own account, in counterpart to title 9.0.6.40.00.00-9 LIABILITIES FOR VALUES IN GUARANTEE OF OPERATIONS. It must contain sub-accounts for internal use that allow identifying the liabilities to which they refer. |
| 3.0.6.55.00.00-9 | CREDIT DERIVATIVES - TRANSFERRED RISK | - | Record the value resulting from the application of the risk weighting factor applicable to the underlying asset on the reference value of the credit derivative operation, in counterpart to title 9.0.6.55.00.00-3 TRANSFERRED RISK WITH CREDIT DERIVATIVES. |
| 3.0.6.56.00.00-2 | CREDIT DERIVATIVES - RETAINED RISK | - | Record the value resulting from the application of the weighting factor on the reference value of the credit derivative operation, in counterpart to title 9.0.6.56.00.00-6 RETAINED RISK WITH CREDIT DERIVATIVES. |
| 3.0.6.57.00.00-5 | CREDIT DERIVATIVES - RECEIVED RISK | - | Record the reference value of credit derivative operations by the institution receiving the risk, in counterpart to title 9.0.6.57.00.00-9 RECEIVED RISK WITH CREDIT DERIVATIVES. |
| 3.0.7.00.00.00-6 | Consortium | - | |
| 3.0.7.75.00.00-4 | MONTHLY FORECAST OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS | - | Record, by consortium groups, the value of contributions to be received, as a common fund and reserve fund, from active consortium members, including consortium members who are in arrears, in the month following the balance sheet, in counterpart to title 9.0.7.75.00.00-8 MONTHLY RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS. The institution must observe that: I - the balance of this account must reflect the contributions corresponding to the values of the goods or services subject to adjustments carried out up to the date of the balance sheet, and must not include estimates of subsequent adjustments even if known; and II - the consolidated balance of this account from all groups must correspond to the balance of title 3.0.9.75.00.00-8 MONTHLY FORECAST OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS for use by the administrator. |
| 3.0.7.78.00.00-3 | CONTRIBUTIONS DUE TO THE GROUP | - | Record, by consortium groups, the total value of contributions due by active consortium members until the end of the group, as a common fund and reserve fund, in counterpart to title 9.0.7.78.00.00-7 GROUP OBLIGATIONS FOR CONTRIBUTIONS. |
| 3.0.7.82.00.00-4 | VALUE OF GOODS OR SERVICES TO BE AWARDED | - | Record, by consortium groups, the total value of goods or services to be delivered in future assemblies, including their updates, until the end of the group, in counterpart to title 9.0.7.82.00.00-8 GOODS OR SERVICES TO BE AWARDED - VALUE. |
| 3.0.7.99.00.00-4 | VARIOUS ACTIVE COMPENSATION ACCOUNTS | - | Record, by consortium groups, the other administrative acts and facts related to the consortium group that, by criterion of the consortium administrator or by requirement of the Central Bank of Brazil, are subject to control procedures not capable of being recorded in the other compensation accounts, in counterpart to title 9.0.7.99.00.00-8 VARIOUS PASSIVE COMPENSATION ACCOUNTS. The consortium administrator must maintain, in sub-accounts for internal use, the individualization of the records posted in this account in order to allow control and identification of its nature, value and purposes. |
| 3.0.8.00.00.00-3 | Contracts | - | |
| 3.0.8.30.00.00-0 | ADMINISTRATION OF THIRD-PARTY RESOURCES | - | Record the amount of third-party resources under the administration of the institution, in counterpart to title 9.0.8.30.00.00-4 LIABILITY FOR ADMINISTRATION OF THIRD-PARTY RESOURCES. |
| 3.0.8.30.10.00-7 | From Individuals | - | |
| 3.0.8.30.20.00-4 | Equity Funds | - | |
| 3.0.8.30.40.00-8 | Companies, Funds and Portfolios of Foreign Capital Investment | - | |
| 3.0.8.30.41.00-7 | Foreign Capital Fixed Income Funds | - | |
| 3.0.8.30.50.00-5 | Investment Clubs | - | |
| 3.0.8.30.60.00-2 | Financial Investment Funds | - | |
| 3.0.8.30.70.00-9 | Investment Funds in Quotas of Other Fixed Income Funds | - | |
| 3.0.8.30.75.00-4 | Investment Funds Abroad | - | |
| 3.0.8.30.80.00-6 | Individual Scheduled Retirement Funds | - | |
| 3.0.8.30.90.00-3 | Other Fixed Income Funds | - | |
| 3.0.8.30.91.00-2 | Other Variable Income Funds | - | |
| 3.0.8.40.00.00-9 | LEASE CONTRACTS - VALUES TO BE PAID | Record, by the lessee and sublessee, the total amount of undiscounted values to be paid in lease contracts for which the institution, according to current regulation, does not recognize the right of use and the respective lease liability. | |
| 3.0.8.40.30.00-0 | Contracts in Effect on January 1, 2025 | - | |
| 3.0.9.00.00.00-0 | Control | - | |
| 3.0.9.01.00.00-3 | FOREIGN EXCHANGE CONTRACTS - ACTIVE POSITION | Record the active position of foreign exchange contracts, according to current regulation. | |
| 3.0.9.01.10.00-0 | Purchase of Foreign Currency | Record, at fair value, the active position of foreign exchange contracts for the purchase of foreign currency, according to current regulation, segregating by type of counterparty, in counterpart to sub-account 9.0.9.01.10.00-4 Purchase of Foreign Currency. | |
| 3.0.9.01.10.10-3 | Non-Financial Companies | Record the foreign exchange contracts that have non-financial companies as counterparty, thus considered the legal entities of private or public capital whose main activity is the production of non-financial goods and services. | |
| 3.0.9.01.10.20-6 | Banks | Record the foreign exchange contracts that have banks as counterparty, thus considered the institutions authorized to capture deposits, including the Central Bank of Brazil. | |
| 3.0.9.01.10.30-9 | Other Financial Entities | Record the foreign exchange contracts that have other financial entities as counterparty, thus considered the other financial entities supervised by the Central Bank of Brazil; financial entities supervised by the Securities and Exchange Commission; pension and open private pension funds; entities of the insurance and capitalization market. | |
| 3.0.9.01.10.90-7 | Other Counterparties | Record the foreign exchange contracts that have other counterparties not included in the previous categories, including the National Treasury. | |
| 3.0.9.01.30.00-4 | Sale of Foreign Currency | Record, at fair value, the active position of foreign exchange contracts for the sale of foreign currency, according to current regulation, segregating by type of counterparty, in counterpart to sub-account 9.0.9.01.30.00-8 Sale of Foreign Currency. | |
| 3.0.9.01.30.10-7 | Non-Financial Companies | Record the foreign exchange contracts that have non-financial companies as counterparty, thus considered the legal entities of private or public capital whose main activity is the production of non-financial goods and services. | |
| 3.0.9.01.30.20-0 | Banks | Record the foreign exchange contracts that have banks as counterparty, thus considered the institutions authorized to capture deposits, including the Central Bank of Brazil. | |
| 3.0.9.01.30.30-3 | Other Financial Entities | Record the foreign exchange contracts that have other financial entities as counterparty, thus considered the other financial entities supervised by the Central Bank of Brazil; financial entities supervised by the Securities and Exchange Commission; pension and open private pension funds; entities of the insurance and capitalization market. | |
| 3.0.9.01.30.90-1 | Other Counterparties | Record the foreign exchange contracts that have other counterparties not included in the previous categories, including the National Treasury. | |
| 3.0.9.02.00.00-6 | FOREIGN EXCHANGE CONTRACTS - PASSIVE POSITION - CONTROL | Record the passive position of foreign exchange contracts, according to current regulation. | |
| 3.0.9.02.10.00-3 | Purchase of Foreign Currency | Record, at fair value, the passive position of foreign exchange contracts for the purchase of foreign currency, according to current regulation, in counterpart to the breakdowns of sub-account 9.0.9.02.10.00-7 Purchase of Foreign Currency. | |
| 3.0.9.02.30.00-7 | Sale of Foreign Currency | Record, at fair value, the passive position of foreign exchange contracts for the sale of foreign currency, according to current regulation, in counterpart to the breakdowns of sub-account 9.0.9.02.30.00-1 Sale of Foreign Currency. | |
| 3.0.9.03.00.00-9 | SEP OPERATIONS | - | Record the total debtor balance of loan and financing operations between persons existing on the base date, plus the interest and charges due and minus the amortizations, in counterpart to title 9.0.9.03.00.00-3 LOANS AND FINANCING SEP. |
| 3.0.9.03.10.00-6 | Operations without Delay | - | |
| 3.0.9.03.20.00-3 | Operations with Delay of Up to 90 days | - | |
| 3.0.9.03.30.00-0 | Operations with Delay Superior to 90 days | - | |
| 3.0.9.04.00.00-2 | ISSUED LIG, LCI AND LCA - CONTROL | - | Record, at book value, the value of Guaranteed Real Estate Notes (LIG), Real Estate Credit Notes (LCI) and Agribusiness Credit Notes (LCA) issued, in counterpart to the sub-accounts of title 9.0.9.04.00.00-6 CONTROL OF ISSUED LIG, LCI AND LCA. |
| 3.0.9.06.00.00-8 | CLASSIFICATION NON-FINANCIAL ASSETS HELD FOR SALE - RECEIVED | - | Record, in current and long-term realizable, the non-financial assets held for sale received in liquidation of a financial instrument of difficult or doubtful solution not intended for own use, according to current regulation, in counterpart to title 9.0.9.06.00.00-2 CLASSIFICATION NON-FINANCIAL ASSETS HELD FOR SALE - RECEIVED – CONTROL. |
| 3.0.9.06.10.00-5 | Current | - | Record the assets that the institution expects to sell in the next twelve months, from initial recognition. |
| 3.0.9.06.20.00-2 | Long-Term Realizable | - | Record the assets that the institution expects to sell after twelve months, from initial recognition, as well as the assets reclassified for not having been sold in the period of one year counted from their reclassification or from their initial recognition. |
| 3.0.9.07.00.00-1 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO THE UNION | - | Record the updated values of judicial and administrative deposits transferred to the Union, according to current legislation, in counterpart to title 9.0.9.07.00.00-5 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO THE UNION. |
| 3.0.9.08.00.00-4 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO STATES AND FEDERAL DISTRICT | - | Record the updated values of judicial and administrative deposits transferred to States and Federal District, according to current legislation, in counterpart to title 9.0.9.08.00.00-8 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO STATES AND FEDERAL DISTRICT. |
| 3.0.9.09.00.00-7 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO MUNICIPALITIES | - | Record the updated values of judicial and administrative deposits transferred to the Municipalities, according to current legislation, in counterpart to title 9.0.9.09.00.00-1 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO MUNICIPALITIES. |
| 3.0.9.10.00.00-9 | GUARANTEES, SURETIES AND OTHER GUARANTEES RECEIVED | - | Record the guarantees received in operations in the country or abroad, in counterpart to title 9.0.9.10.00.00-3 LIABILITIES FOR GUARANTEES, SURETIES AND OTHER GUARANTEES RECEIVED. It must contain sub-accounts for internal use to control the guarantees received in the country and abroad. |
| 3.0.9.11.00.00-2 | GUARANTEES PROVIDED FOR THE RAISING OF GUARANTEED REAL ESTATE NOTES | - | Record the liabilities resulting from the issuance of LIG and other administration charges of the asset portfolios guaranteeing the issuances, in counterpart to title 9.0.9.11.00.00-6 LIABILITIES FOR GUARANTEED REAL ESTATE NOTES. |
| 3.0.9.13.00.00-8 | DEPOSIT APPLICATIONS FROM MUNICIPALITIES CAPTURED - EXCESS GUARANTEE FUND | - | Register, by single credit cooperatives, the value corresponding to the sum of demand and time deposits captured from each municipality, together with their agencies, entities, and companies controlled by them, that exceed the coverage limit assured by the guarantee funds referred to in Article 12, item IV, of Complementary Law No. 130, of 2009, in counterpart to title 9.0.9.13.00.00-2 MUNICIPAL DEPOSIT CAPTURES - EXCESS GUARANTEE FUND - APPLICATION. |
|---|---|---|---|
| 3.0.9.13.10.00-5 | Own Account | - | Register, by a cooperative that does not use the financial centralization service, the amount applied and custodied in its own custody account in the Special Settlement and Custody System (Selic). |
| 3.0.9.13.20.00-2 | Financial Centralization | - | Register, by a cooperative that uses the financial centralization service, the amount applied and custodied in a custody account in the Special Settlement and Custody System (Selic) of the credit central cooperative that provides the centralized resource application service for its respective affiliate. |
| 3.0.9.14.00.00-1 | DEPOSIT APPLICATIONS FROM MUNICIPALITIES - FINANCIAL CENTRALIZATION | Register, by a central credit cooperative providing a financial centralization service, the amounts applied, according to current regulation, that correspond to the total of demand and time deposits captured by its affiliates from each municipality, together with their agencies, entities, and companies controlled by them, in counterpart to title 9.0.9.14.00.00-5 MUNICIPAL DEPOSIT CAPTURES - FINANCIAL CENTRALIZATION - APPLICATION. | |
| 3.0.9.15.00.00-4 | APPLICATIONS IN AGRIBUSINESS TITLES | - | Register applications in titles that have linkage with agricultural, livestock, forestry, fishing, and aquaculture products, agro-industrial ones, and other applications within the agribusiness chain, provided for in Laws No. 8,929, of 1994, and 11,076, of 2004, according to their nature. |
| 3.0.9.15.10.00-1 | Agricultural and Livestock Deposit Certificate and Warrants - CDA/WA | - | |
| 3.0.9.15.15.00-6 | Financial Rural Product Note - Financial CPR | - | |
| 3.0.9.15.20.00-8 | Agribusiness Credit Rights Certificate - CDCA | - | |
| 3.0.9.15.25.00-3 | Agribusiness Receivables Certificate - CRA | - | |
| 3.0.9.15.90.00-7 | Other Titles | - | |
| 3.0.9.16.00.00-7 | OPERATIONS WITH RELATED PARTIES | - | Register the value corresponding to credit operations carried out with related parties, in accordance with current regulation, in counterpart to title 9.0.9.16.00.00-1 OPERATIONS WITH RELATED PARTIES - CONTROL. |
| 3.0.9.16.10.00-4 | Natural Person - Largest Operation | - | Register the largest operation carried out with a related natural person, calculated in accordance with current regulation. |
| 3.0.9.16.20.00-1 | Natural Person - Other Operations | - | Register the other operations with a related natural person. |
| 3.0.9.16.30.00-8 | Legal Entity - Largest Operation | - | Register the largest operation carried out with a related legal entity, calculated in accordance with current regulation. |
| 3.0.9.16.40.00-5 | Legal Entity - Other Operations | - | Register the other operations with a related legal entity. |
| 3.0.9.17.00.00-0 | VALUES PENDING RECEIPT - JUDICIAL COLLECTION | - | Register the values pending receipt subject to judicial collection transferred to a consortium administrator after the accounting closure of the respective groups, in counterpart to title 9.0.9.17.00.00-4 VALUES PENDING RECEIPT - JUDICIAL COLLECTION - CONTROL. |
| 3.0.9.18.00.00-3 | AMOUNTS DUE TO CONSORTIUM MEMBERS - CLOSED GROUPS - CONTROL | - | Register the total value of resources due to consortium members of closed groups, in counterpart to title 9.0.9.18.00.00-7 AMOUNTS DUE TO CONSORTIUM MEMBERS - CLOSED GROUPS. |
| 3.0.9.19.00.00-6 | VALUES APPLIED BY THE ADMINISTRATOR - RESOURCES FROM CLOSED GROUPS | - | Register the value of the application, as provided in regulation, of unclaimed resources from closed groups after Law No. 11,795, of 2008, and of other resources received from consortium members of closed groups, in counterpart to title 9.0.9.19.00.00-0 VALUES APPLIED BY THE ADMINISTRATOR - RESOURCES FROM CLOSED GROUPS - CONTROL. |
| 3.0.9.19.05.00-1 | Cash - Unclaimed Resources | - | |
| 3.0.9.19.10.00-3 | Cash - Received Resources | - | |
| 3.0.9.19.15.00-8 | Deposits - Unclaimed Resources | - | |
| 3.0.9.19.20.00-0 | Deposits - Received Resources | - | |
| 3.0.9.19.25.00-5 | Federal Public Bonds - Unclaimed Resources | - | |
| 3.0.9.19.30.00-7 | Federal Public Bonds - Received Resources | - | |
| 3.0.9.19.35.00-2 | Investment Funds and Mutual Funds - Unclaimed Resources | - | |
| 3.0.9.19.40.00-4 | Investment Funds and Mutual Funds - Received Resources | - | |
| 3.0.9.20.00.00-8 | ASSETS OF PUBLIC FUNDS ADMINISTERED | - | Register the resources of financing funds created or instituted by constitutional or infraconstitutional norms, at the federal, state, and municipal levels, administered or managed by the financial institution, in counterpart to title 9.0.9.20.00.00-2 LIABILITIES FOR ASSETS AND RIGHTS OF ADMINISTERED PUBLIC FUNDS. |
| 3.0.9.20.10.00-5 | Applied in Rural Credit | - | |
| 3.0.9.20.20.00-2 | Other Applications | - | |
| 3.0.9.24.00.00-0 | CONTROL OF CREDIT OPERATIONS WITH SHARING OF RESOURCES AND RISKS | - | Register the participation of credit cooperatives in credit operations granted with sharing of resources and risks, in counterpart to sub-title 9.0.9.24.00.00-4 CREDIT OPERATIONS WITH SHARING OF RESOURCES AND RISKS – CONTROL. |
| 3.0.9.24.10.00-7 | Credit Cooperative Structuring the Operation | - | Register, by the Credit Cooperative structuring the credit operation with sharing of resources and risks, its participation in the net book value of the operation, thus considered the book value after deduction of the provision for losses. |
| 3.0.9.24.20.00-4 | Credit Cooperative Not Structuring the Operation | - | Register, by the Credit Cooperative not structuring the credit operation with sharing of resources and risks, its participation in the net book value of the operation, thus considered the book value after deduction of the provision for losses. |
| 3.0.9.30.00.00-7 | CENTRAL BANK - GUARANTEES IN FINANCIAL ASSISTANCE | - | Register the value of guarantees linked to financial assistance contracts, in counterpart to title 9.0.9.30.00.00-1 GUARANTEES LINKED TO FINANCIAL ASSISTANCE FROM BACEN. |
| 3.0.9.45.00.00-1 | CONSORTIUM RESOURCES | - | Register, by the consortium administrator, the total consolidated values of consortium groups, in counterpart to title 9.0.9.45.00.00-5 COLLECTED RESOURCES CONSORTIUMS. |
| 3.0.9.45.10.00-8 | Used | - | Register the total accumulated resources used by consortium groups, calculated in the consolidation of code 08.0.0.0.0-4 Resources Used from the accounting document Statement of Variations in Availability of Groups provided for in Cosif. |
| 3.0.9.45.20.00-5 | To Be Used | - | Register, with respect to each consortium group, the difference between the resources collected and the resources used, if they represent a balance of availability. |
| 3.0.9.46.00.00-4 | SEGREGATED SAVINGS DEPOSITS | - | Register the counterpart of savings account balances based on the capture period, in counterpart to title 9.0.9.46.00.00-8 SEGREGATION OF SAVINGS DEPOSITS. |
| 3.0.9.47.00.00-7 | CREDITS TO THE PUBLIC SECTOR | - | Register values corresponding to credits granted to agencies and entities of the public sector, in counterpart to title 9.0.9.47.00.00-1 CREDITS GRANTED TO THE PUBLIC SECTOR. |
| 3.0.9.48.00.00-0 | CREDITS TO THE PUBLIC SECTOR - SEGREGATED EQUITY | - | Register values corresponding to credits granted to agencies and entities of the public sector, classified according to their corresponding risk weighting factors, supported by Segregated Reference Equity (PR) designated for this purpose, in counterpart to title 9.0.9.48.00.00-4 CREDITS GRANTED TO THE PUBLIC SECTOR - SEGREGATED EQUITY. |
| 3.0.9.49.00.00-3 | SEGREGATED REFERENCE EQUITY FOR FINANCING CREDITS TO THE PUBLIC SECTOR | - | Register the value corresponding to the portion of Reference Equity (PR) destined exclusively for application in credit operations with agencies and entities of the public sector, in counterpart to title 9.0.9.49.00.00-7 SEGREGATION OF REFERENCE EQUITY FOR PUBLIC SECTOR FINANCING. |
| 3.0.9.50.00.00-5 | CREDITS TO MICRO, SMALL, AND MEDIUM-SIZED ENTERPRISES | - | Register the credits granted to micro, small, and medium-sized enterprises, in counterpart to title 9.0.9.50.00.00-9 GRANTING OF CREDITS TO MICRO, SMALL, AND MEDIUM-SIZED ENTERPRISES. |
| 3.0.9.50.10.00-2 | Microenterprise | - | |
| 3.0.9.50.15.00-7 | CGPE Company with Gross Revenue up to R$100 Million | - | Register credit operations contracted within the scope of the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related. |
| 3.0.9.50.20.00-9 | Small and Medium-Sized Enterprise | - | |
| 3.0.9.50.25.00-4 | CGPE Company with Gross Revenue between R$100 Million and R$300 Million | - | Register credit operations contracted within the scope of the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related. |
| 3.0.9.50.35.00-1 | CGPE Eligible Programs | - | Register credit operations contracted within the scope of the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related. |
| 3.0.9.50.45.00-8 | PEC Operations Contracted up to May 25, 2022 | - | |
| 3.0.9.50.47.00-6 | PEC Operations Contracted from May 25, 2022 Companies with Annual Gross Revenue up to R$4.8M | - | |
| 3.0.9.50.49.00-4 | PEC Operations Contracted from 05/25/2022 Companies with Annual Gross Revenue Above R$ 4.8M | - | |
| 3.0.9.53.00.00-4 | COMMITTED OPERATIONS - LIABILITIES | - | Register the values corresponding to captures carried out through committed operations, in counterpart to title 9.0.9.53.00.00-8 LIABILITIES FROM COMMITTED OPERATIONS. |
| 3.0.9.56.00.00-3 | TOTAL QUANTITY OF GOLD IN GRAMS | - | Register the quantity (in grams) of raw and refined gold acquired and sold, according to invoices, accumulated during the current fiscal year, in counterpart to title 9.0.9.56.00.00-7 TOTAL QUANTITY OF GOLD IN GRAMS. |
| 3.0.9.56.10.00-0 | Raw Gold Acquired | - | |
| 3.0.9.56.20.00-7 | Refined Gold Acquired | - | |
| 3.0.9.56.30.00-4 | Raw Gold Sold | - | |
| 3.0.9.56.40.00-1 | Refined Gold Sold | - | |
| 3.0.9.57.00.00-6 | VALUE OF GOLD TRANSACTIONS IN REAIS | - | Register the values of raw and refined gold acquisition and sale transactions, according to invoices, accumulated during the current fiscal year, in counterpart to title 9.0.9.57.00.00-0 TOTAL VALUE OF GOLD TRANSACTIONS IN REAIS. |
| 3.0.9.57.10.00-3 | Raw Gold Acquired | - | |
| 3.0.9.57.20.00-0 | Refined Gold Acquired | - | |
| 3.0.9.57.30.00-7 | Raw Gold Sold | - | |
| 3.0.9.57.40.00-4 | Refined Gold Sold | - | |
| 3.0.9.59.00.00-2 | CONTROL OF LIABILITIES FROM OPERATIONS LINKED TO ASSIGNMENT | Register, by the selling or assigning institution, the liabilities arising from sale or transfer operations of financial assets that were not derecognized by it, in whole or in part, according to the nature of the purchasing or assignee institution, in counterpart to title 9.0.9.59.00.00-6 LIABILITIES FROM OPERATIONS LINKED TO ASSIGNMENT - CONTROL. | |
| 3.0.9.62.00.00-0 | LINKED ACTIVE OPERATIONS | - | Register the linked active operations, in accordance with current regulation, in counterpart to title 9.0.9.62.00.00-4 LINKED OPERATIONS - ASSET. |
| 3.0.9.63.00.00-3 | RESOURCES LINKED TO ACTIVE OPERATIONS | - | Register the capture of resources linked to active operations, in accordance with current regulation, in counterpart to title 9.0.9.63.00.00-7 ACTIVE OPERATIONS - LINKED RESOURCES. |
| 3.0.9.64.00.00-6 | MICROCREDIT AND DIRECTED OPERATIONS | - | Register the balances of microcredit and directed operations, in counterpart to title 9.0.9.64.00.00-0 RESOURCES APPLIED IN MICROCREDIT OPERATIONS - CONTROL. |
| 3.0.9.64.01.00-5 | Microentrepreneurs PNMPO - No Delay or Delay up to 90 Days | - | Register the balance of credit operations, own or acquired, carried out, in accordance with current regulation, within the scope of the National Program of Oriented Productive Microcredit (PNMPO), instituted by Law No. 13,636, of 2018, that are in normal course or with a delay of up to ninety days. |
| 3.0.9.64.02.00-4 | Microentrepreneurs PNMPO - Overdue for more than 90 Days | - | Register the balance of credit operations, own or acquired, carried out, in accordance with current regulation, within the scope of the National Program of Oriented Productive Microcredit (PNMPO), instituted by Law No. 13,636, of 2018, that are overdue for more than ninety days. |
| 3.0.9.64.03.00-3 | Natural Persons Registered in the Single Registry - No Delay or Delay up to 90 Days | - | Register the balance of credit operations, own or acquired, carried out within the scope of the National Program of Oriented Productive Microcredit (PNMPO) with natural persons registered in the Single Registry of Federal Government Social Programs, as provided for in Decree No. 6,135, of 2007, that are in normal course or with a delay of up to ninety days. |
| 3.0.9.64.04.00-2 | Natural Persons Registered in the Single Registry - Overdue for more than 90 Days | - | Register the balance of credit operations, own or acquired, carried out within the scope of the National Program of Oriented Productive Microcredit (PNMPO) with natural persons registered in the Single Registry of Federal Government Social Programs, as provided for in Decree No. 6,135, of 2007, that are overdue for more than ninety days. |
| 3.0.9.64.05.00-1 | Natural Persons Assistive Technology - No Delay or Delay up to 90 Days | - | Register the balance of credit operations, own or acquired, for the acquisition of assistive technology goods and services intended for people with disabilities, carried out in accordance with current regulation, that are in normal course or with a delay of up to ninety days. |
| 3.0.9.64.06.00-0 | Natural Persons Assistive Technology - Overdue for more than 90 Days | - | Register the balance of credit operations, own or acquired, for the acquisition of assistive technology goods and services intended for people with disabilities, carried out in accordance with current regulation, that are overdue for more than ninety days. |
| 3.0.9.64.28.00-2 | Credits Granted to Cooperatives and SCM - Directed | - | Register the credits granted to single credit cooperatives and to microentrepreneur and small business credit societies that are considered, in accordance with current regulation, in the calculation of directed credit. |
| 3.0.9.64.30.00-7 | DIM - Resources Applied | - | Register the resources transferred to other financial institutions through interbank deposits linked to microfinance operations (DIM) that are considered, in accordance with current regulation, in the calculation of directed credit. |
| 3.0.9.64.32.00-5 | Transfers to OSCIPs - Directed | - | Register the transfers granted to civil society organizations of public interest that are considered, in accordance with current regulation, in the calculation of directed credit. |
| 3.0.9.65.00.00-9 | SPECIAL POSITION OF EXPORT EXCHANGE CONTRACTS | - | Register the value of export exchange contracts transferred to a special exchange position, in counterpart to title 9.0.9.55.00.00-4 EXPORT EXCHANGE CONTRACTS IN SPECIAL POSITION. |
| 3.0.9.67.00.00-5 | CONTROL OF DIRECTED MICROCREDIT OPERATIONS - CAPTURE | - | Register the captures included in the calculation of directed microcredit operations, in counterpart to title 9.0.9.67.00.00-9 DIRECTED MICROCREDIT OPERATIONS - CAPTURE. |
| 3.0.9.68.00.00-8 | DESENROLA PROGRAM OPERATIONS | - | Register the values related to debt renegotiation operations, from own portfolio or assumed from third parties, contracted in the capacity of financial agents within the scope of the Emergency Debt Renegotiation Program for Defaulting Individuals - Desenrola Brasil and the Debt Renegotiation Program for Individual Microentrepreneurs - MEIs, Microenterprises, and Small-Sized Businesses - Desenrola Small Business, in counterpart to title 9.0.9.68.00.00-2 DESENROLA PROGRAM OPERATIONS. |
| 3.0.9.68.10.00-5 | Desenrola Brasil – Range 1 | - | Register the gross book value of Range 1 operations contracted within the scope of the Emergency Debt Renegotiation Program for Defaulting Individuals - Desenrola Brasil. |
| 3.0.9.68.20.00-2 | Desenrola Brasil – Range 2 | - | Register the gross book value of Range 2 operations contracted within the scope of the Emergency Debt Renegotiation Program for Defaulting Individuals - Desenrola Brasil. |
| 3.0.9.68.30.00-9 | Desenrola Small Business | - | Register the gross book value of operations contracted within the scope of the Debt Renegotiation Program for Individual Microentrepreneurs - MEIs, Microenterprises, and Small-Sized Businesses - Desenrola Small Business. |
| 3.0.9.71.00.00-6 | PAYMENT TRANSACTIONS CARRIED OUT | - | Register the average monthly value of the financial volume of payment transactions, cumulatively considering payments, transfers, and withdrawals of resources, regardless of the existence of any underlying obligation between the payer and the payee, carried out in the twelve months prior to the base date, in counterpart to title 9.0.9.71.00.00-0 PAYMENT TRANSACTIONS CARRIED OUT - CONTROL. |
| 3.0.9.71.10.00-3 | As Issuer of Post-Payment Payment Instrument | - | |
| 3.0.9.71.20.00-0 | As Issuer of Pre-Payment Payment Instrument – Payments, Transfers, and Withdrawals | - | |
| 3.0.9.71.30.00-7 | Payment Transactions Processed as Acquirer | - | |
| 3.0.9.71.35.00-2 | Payment Transactions Processed as Sub-Acquirer | - | |
| 3.0.9.71.40.00-4 | Payment Transactions Processed as Payment Transaction Initiator | - | |
| 3.0.9.72.00.00-9 | DISTRIBUTION OF CAPITAL REMUNERATION IN THE FISCAL YEAR | - | Register the total capital remuneration distributed in the fiscal year, in counterpart to title 9.0.9.72.00.00-3 CAPITAL REMUNERATION DISTRIBUTED IN THE FISCAL YEAR. |
| 3.0.9.73.00.00-2 | REFERENCE EQUITY - ADJUSTMENTS | - | Register adjustments in the calculation of Reference Equity (PR) in accordance with current regulation, in counterpart to title 9.0.9.73.00.00-6 ADJUSTMENTS - REFERENCE EQUITY. |
| 3.0.9.73.10.00-9 | Participation Less than 10% of Social Capital of Controlled Entities Not Subject to Central Bank Authorization | - | Register the direct or indirect participations, less than 10% of the social capital of controlled entities not subject to authorization by the Central Bank of Brazil. |
| 3.0.9.73.11.00-8 | Participation Greater than 10% of Social Capital of Controlled Entities Not Subject to Central Bank Authorization | - | Register the direct or indirect participations, greater than 10% of the social capital of controlled entities not subject to authorization by the Central Bank of Brazil. |
| 3.0.9.73.12.00-7 | Investments in Eligible Capital Raising Instruments of the Investee | - | Register the value of investments in capital raising instruments authorized to integrate the Main Capital of financial institutions and other institutions authorized to operate by the Central Bank of Brazil, in accordance with current regulation. |
| 3.0.9.73.13.00-6 | Investments in Eligible Complementary Capital Raising Instruments of the Investee | - | Register the value of investments in capital raising instruments authorized to integrate the Complementary Capital of financial institutions and other institutions authorized to operate by the Central Bank of Brazil, in accordance with current regulation. |
| 3.0.9.73.14.00-5 | Investments in Eligible Level II Capital Raising Instruments of the Investee | - | Register the value of investments in capital raising instruments authorized to integrate Level II of financial institutions and other institutions authorized to operate by the Central Bank of Brazil, in accordance with current regulation. |
| 3.0.9.73.15.00-4 | Dependence or Participation without Access to Information | - | Register the values corresponding to investments in subsidiaries, financial institutions controlled abroad, or non-financial entities that make up the conglomerate, with respect to which the Central Bank of Brazil does not have sufficient access to information, data, and documents for the purposes of global consolidated supervision, in accordance with current regulation. |
| 3.0.9.73.50.00-7 | Deduction of Non-Controlling Participations in Main Capital in Controlled Entities Subject to Central Bank Authorization | - | Register the values referring to the sum of non-controlling participations in the Main Capital of controlled entities, subject to authorization by the Central Bank of Brazil, that exceed the minimum Main Capital requirements in each of these controlled entities. |
| 3.0.9.73.51.00-6 | Deduction of Non-Controlling Participations in Level I Capital in Controlled Entities Subject to Central Bank Authorization | - | Register the values referring to the sum of non-controlling participations in Level I of controlled entities, subject to authorization by the Central Bank of Brazil, that exceed the minimum Level I requirements in each of these controlled entities. |
| 3.0.9.73.52.00-5 | Deduction of Non-Controlling Participations in Reference Equity in Controlled Entities Subject to Central Bank Authorization | - | Register the values referring to the sum of non-controlling participations in the Reference Equity of controlled entities, subject to authorization by the Central Bank of Brazil, that exceed the minimum Reference Equity requirements in each of these controlled entities. |
| 3.0.9.73.53.00-4 | Deduction of Non-Controlling Participations in Capital of Controlled Entities Not Subject to Central Bank Authorization | - | Register the sum of non-controlling participations in the capital of a controlled entity that is not an institution authorized to operate by the Central Bank of Brazil. |
| 3.0.9.74.00.00-5 | CREDIT RIGHTS ARISING FROM JUDICIAL PROCEEDINGS PRIOR TO 6/30/23 | - | Record the accounting balance of credit rights arising from judicial proceedings recognized in assets on June 30, 2023, according to the criteria set forth in the current accounting regulation, in counterpart to item 9.0.9.74.00.00-9 CREDIT RIGHTS ARISING FROM JUDICIAL PROCEEDINGS PRIOR TO 6/30/23 - CONTROL. |
|---|---|---|---|
| 3.0.9.74.10.00-2 | Own Precatórios - Federal Union | - | |
| 3.0.9.74.15.00-7 | Own Precatórios - States, Federal District and Municipalities | - | |
| 3.0.9.74.20.00-9 | Acquired Precatórios - With Public Registry - Federal Union | - | |
| 3.0.9.74.25.00-4 | Acquired Precatórios - With Public Registry - States, Federal District and Municipalities | - | |
| 3.0.9.74.30.00-6 | Acquired Precatórios - Without Public Registry - Federal Union | - | |
| 3.0.9.74.35.00-1 | Acquired Precatórios - Without Public Registry - States, Federal District and Municipalities | - | |
| 3.0.9.74.40.00-3 | Credit Rights in Execution Process - Own - Federal Union | - | |
| 3.0.9.74.45.00-8 | Credit Rights in Execution Process - Own - States, Federal District and Municipalities | - | |
| 3.0.9.74.50.00-0 | Credit Rights in Execution Process - Acquired - With Public Registry - Federal Union | - | |
| 3.0.9.74.55.00-5 | Credit Rights in Execution Process - Acquired - With Public Registry - States, Federal District and Municipalities | - | |
| 3.0.9.74.60.00-7 | Credit Rights in Execution Process - Acquired - Without Public Registry - Federal Union | - | |
| 3.0.9.74.65.00-2 | Credit Rights in Execution Process - Acquired - Without Public Registry - States, Federal District and Municipalities | - | |
| 3.0.9.74.90.00-8 | Other Credit Rights Originating from Judicial Actions | - | |
| 3.0.9.75.00.00-8 | MONTHLY PROVISION OF RESOURCES TO BE RECEIVED FROM CONSORIUM MEMBERS | - | Record, by the consortium administrator, the monthly collection expected for constituted consortium groups, represented by contributions to be received in the month following the trial balance/balance sheet, including contributions from consortium members in arrears, net of the administration fee percentage, in counterpart to item 9.0.9.75.00.00-2 CONTRIBUTION FROM CONSORIUM MEMBERS TO BE RECEIVED. It must reflect contributions corresponding to the values of the goods subject to adjustments made up to the date of the current trial balance/balance sheet, and must not include estimates of subsequent adjustments even if known. |
| 3.0.9.76.00.00-1 | OPERATIONS BETWEEN MEMBERS OF COOPERATIVE SYSTEMS | - | Record the following operations carried out between central cooperatives and their affiliated members and between central cooperatives and cooperative banks, which have a risk weighting factor greater than 20%, in counterpart to item 9.0.9.76.00.00-5 COOPERATIVE SYSTEMS - OPERATIONS BETWEEN MEMBERS: I - application of resources from a singular credit cooperative in its respective central, including deposits related to financial centralization; II - credit operation by a central cooperative in favor of an affiliated singular cooperative, resulting from transfers; and III - application of resources by a central cooperative in the cooperative bank in which it holds share participation, including liability instruments or co-obligations of that bank and deposits with or without certificate issuance. |
| 3.0.9.76.15.00-3 | Reduction from 100% to 20% | - | |
| 3.0.9.76.25.00-0 | Reduction from 50% to 20% | - | |
| 3.0.9.80.00.00-2 | INSTALLMENTS OF FINANCING TO BE DISBURSED | - | Record the value of installments to be disbursed for financing carried out in the Housing Finance System, in counterpart to item 9.0.9.80.00.00-6 SFH - FINANCING CONTRACTED TO BE DISBURSED. |
| 3.0.9.81.00.00-5 | LEVEL II INSTRUMENTS AUTHORIZED | - | Record the balances of capital or debt instruments authorized to compose Level II of Reference Equity (PR) according to maturity date, in counterpart to item 9.0.9.81.00.00-9 ELIGIBLE INSTRUMENTS FOR LEVEL II CAPITAL AUTHORIZED - REDUCERS. |
| 3.0.9.83.00.00-1 | EMERGENCY AND BUSINESS SUPPORT PROGRAMS | - | Record the accounting value of credit operations carried out within the scope of emergency government programs and business support programs, in counterpart to item 9.0.9.83.00.00-5 EMERGENCY AND BUSINESS SUPPORT PROGRAMS - CONTROL. |
| 3.0.9.83.10.00-8 | National Program for Support to Micro and Small Enterprises (Pronampe I) | - | Record the value of operations, before the constitution of the provision for losses, carried out within the scope of the National Program for Support to Micro and Small Enterprises (Pronampe), governed by Law No. 13,999 of 2020. |
| 3.0.9.83.19.00-9 | Provision for Losses - Pronampe I | - | Record the value of the respective provision for losses for operations carried out within the scope of the National Program for Support to Micro and Small Enterprises (Pronampe), governed by Law No. 13,999 of 2020. |
| 3.0.9.83.20.00-5 | Emergency Access to Credit Program (PEAC - Maquininhas) | - | Record the value of credit operations, before the constitution of the provision for losses, carried out within the scope of the Emergency Access to Credit Program in the receivables guarantee modality (PEAC - Maquininhas), governed by Law No. 14,042 of 2020. |
| 3.0.9.83.29.00-6 | Provision for Losses - PEAC - Maquininhas | - | Record the value of the respective provision for losses for credit operations carried out within the scope of the Emergency Access to Credit Program in the receivables guarantee modality (PEAC - Maquininhas), governed by Law No. 14,042 of 2020. |
| 3.0.9.83.30.00-2 | Emergency Access to Credit Program (PEAC - FGI) | - | Record the value of credit operations, before the constitution of the provision for losses, carried out within the scope of the Emergency Access to Credit Program in the guarantee modality (PEAC - FGI), governed by Law No. 14,042 of 2020. |
| 3.0.9.83.39.00-3 | Provision for Losses - PEAC - FGI | - | Record the value of the respective provision for losses for credit operations carried out within the scope of the Emergency Access to Credit Program in the guarantee modality (PEAC - FGI), governed by Law No. 14,042 of 2020. |
| 3.0.9.83.40.00-9 | Emergency Employment Support Program (PESE) | - | Record the value of credit operations, before the constitution of the provision for losses, carried out within the scope of the Emergency Employment Support Program, governed by Law No. 14,043 of 2020. |
| 3.0.9.83.49.00-0 | Provision for Losses - PESE | - | Record the value of the respective provision for losses for credit operations carried out within the scope of the Emergency Employment Support Program, governed by Law No. 14,043 of 2020. |
| 3.0.9.83.50.00-6 | National Program for Support to Micro and Small Enterprises (Pronampe II) | - | Record credit operations, before the constitution of the provision for losses, carried out within the scope of the National Program for Support to Micro and Small Enterprises (Pronampe), governed by Law No. 13,999 of 2020, contracted from January 1, 2021. |
| 3.0.9.83.59.00-7 | Provision for Losses - Pronampe II | - | Record the provision for losses in credit operations carried out within the scope of the National Program for Support to Micro and Small Enterprises (Pronampe). |
| 3.0.9.83.60.00-3 | FGI-PEAC Solidarity Credit RS | Record credit operations, before the constitution of the provision for losses, contracted within the scope of the Emergency Access to Solidarity Credit Program for addressing the natural catastrophe in Municipalities of the State of Rio Grande do Sul - Peac-FGI Solidarity Credit RS, governed by Law No. 14,042 of 2020. | |
| 3.0.9.83.69.00-4 | Provision for Losses - FGI-PEAC Solidarity Credit RS | Record the provision for losses in credit operations carried out within the scope of the Emergency Access to Solidarity Credit Program for addressing the natural catastrophe in Municipalities of the State of Rio Grande do Sul - Peac-FGI Solidarity Credit RS, governed by Law No. 14,042 of 2020. | |
| 3.0.9.84.00.00-4 | DEFERRED TAX ASSETS - CONTROL | - | Record values relating to deferred tax assets arising from temporary differences and income tax and contributions, originating from fiscal loss and negative base, as well as other deferred tax credits, expressly provided for by tax legislation, according to the identification of the origin and nature of the deferred tax asset, in counterpart to item 9.0.9.84.00.00-8 DEFERRED TAX ASSETS. |
| 3.0.9.84.10.00-1 | Deferred Tax Assets from Temporary Difference - Doubtful Debt Provision - PCLD | - | Record deferred tax assets arising from expenses for the constitution of the Doubtful Debt Provision - PCLD that have not yet met the conditions for tax deductibility. |
| 3.0.9.84.15.00-6 | Deferred Tax Assets from Temporary Difference - PCLD - Art. 6 of Law 14.467 | - | Record deferred tax assets existing on January 1, 2025, that meet the conditions set forth in Art. 6 of Law No. 14,467 of 2022. |
| 3.0.9.84.21.00-7 | DTD Deferred Tax Asset - Passive Provisions - Fiscal and Social Security Contingencies | - | Record deferred tax assets arising from temporary differences related to provisions constituted to respond to fiscal and social security contingencies. |
| 3.0.9.84.29.00-9 | Deferred Tax Assets from Temporary Difference - Passive Provisions - Others | - | Record deferred tax assets arising from temporary differences related to provisions constituted to respond to contingencies, except those of a fiscal and social security nature. |
| 3.0.9.84.30.00-5 | Deferred Tax Assets from Temporary Difference - Mark-to-Market | - | Record deferred tax assets arising from the mark-to-market of securities and financial derivative instruments. |
| 3.0.9.84.40.00-2 | Deferred Tax Assets from Temporary Difference - Others | - | Record deferred tax assets arising from other expenses with provisions recorded in assets (such as provisions for devaluation of other assets and goods and provisions for losses in investments recorded in permanent assets), from depreciation insufficiency expenses in leasing operations, from amortization of goodwill, and from other situations that imply temporarily non-deductible tax additions. |
| 3.0.9.84.60.00-6 | Deferred Tax Assets from Accumulated Fiscal Loss - Income Tax | - | Record deferred tax assets arising from fiscal loss in the calculation of Income Tax. |
| 3.0.9.84.70.00-3 | Deferred Tax Assets from Negative Base - Social Contribution on Net Profit | - | Record deferred tax assets arising from the negative base of the Social Contribution on Net Profit. |
| 3.0.9.84.80.00-0 | Deferred Tax Assets from CSLL Bookkeeping at 18% (MP 2.158/2001) | - | Record deferred tax assets arising from the Social Contribution on Net Profit relative to assessment periods closed until December 31, 1998, calculated in accordance with Art. 8 of Provisional Measure No. 1,858-6 of 1999, currently Provisional Measure No. 2.158-35 of 2001. |
| 3.0.9.84.90.00-7 | Deferred Tax Assets from Accumulated Fiscal Loss - Others | - | Record deferred tax assets for which there is no specific sub-item, provided they are expressly provided for by legislation. |
| 3.0.9.85.00.00-7 | SFH - FINANCING PROMISES | - | Record the value of Housing Finance System financing promises committed but not yet formalized, in counterpart to item 9.0.9.85.00.00-1 SFH - COMMITTED FINANCING. |
| 3.0.9.88.00.00-6 | REFUNDABLE VALUES FOR RECEIVED INSTRUMENTS - CCR | - | Record the values of received instruments, including by payment orders, processable through the Reciprocal Payments and Credits Agreement - CCR, which may support refund requests to the Central Bank of Brazil, in counterpart to item 9.0.9.88.00.00-0 RECEIVED INSTRUMENTS - CCR. It must contain internal-use sub-items that allow segregation of values by country. |
| 3.0.9.99.00.00-8 | OTHERS | - | Record information for management controls, exclusively for internal use by the institution, including for the preparation of explanatory notes to financial statements. |
Annex II
List of Accounting Items of Subgroup 3.2.0.00.00.00-3 FINANCIAL INSTRUMENTS AND LEASING: CLASSIFICATION AND COMPOSITION
| Account Code | Account Name | Attributes | Estban | Function |
|---|---|---|---|---|
| 3.2.0.00.00.00-3 | FINANCIAL INSTRUMENTS AND LEASING: CLASSIFICATION AND COMPOSITION | - | ||
| 3.2.1.00.00.00-0 | Financial Instruments - Classification by Categories | - | ||
| 3.2.1.10.00.00-9 | FINANCIAL ASSETS - AMORTIZED COST | UBDKIFJACTSWRLMNHYZ | - | Record financial assets classified in the amortized cost category, in accordance with current regulations. |
| 3.2.1.10.12.00-4 | Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.12.10-7 | Resales to be Settled - Banked Position | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.12.20-0 | Resales to be Settled - Financed Position | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.12.30-3 | Resales to be Settled - Sold Position | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.12.99-4 | Other Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.13.00-3 | Securities and Debt Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.13.10-6 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.13.15-1 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.13.20-9 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.13.25-4 | Private Bonds of Non-Financial Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.13.99-3 | Other Securities and Debt Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.16.00-0 | Credit Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.16.10-3 | Discounted Loans and Receivables | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.16.15-8 | Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.16.20-6 | Rural Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.16.30-9 | Real Estate Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.16.50-5 | Securities and Debt Instrument Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.16.60-8 | Infrastructure and Development Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.18.00-8 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.18.10-1 | Credits from Honored Guarantees and Sureties | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.18.20-4 | Foreign Exchange Contract Advances, with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.18.30-7 | Bonds with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.18.90-5 | Other Operations with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.10.19.00-7 | Other Financial Assets | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.00.00-8 | FINANCIAL ASSETS - FAIR VALUE IN OTHER COMPREHENSIVE INCOME | UBDKIFJACTSWRLMNHYZ | - | Record financial assets classified in the fair value in other comprehensive income category, in accordance with current regulations. |
| 3.2.1.20.12.00-3 | Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.12.10-6 | Resales to be Settled - Banked Position | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.12.20-9 | Resales to be Settled - Financed Position | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.12.30-2 | Resales to be Settled - Sold Position | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.12.99-3 | Other Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.13.00-2 | Securities and Debt Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.13.10-5 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.13.15-0 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.13.20-8 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.13.25-3 | Private Bonds of Non-Financial Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.13.99-2 | Other Securities and Debt Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.20.19.00-6 | Other Financial Assets | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.00.00-7 | FINANCIAL ASSETS - FAIR VALUE IN PROFIT OR LOSS | UBDKIFJACTSWRLMNHYZ | - | Record financial assets classified in the fair value in profit or loss category, in accordance with current regulations. |
| 3.2.1.30.12.00-2 | Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.12.10-5 | Resales to be Settled - Banked Position | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.12.20-8 | Resales to be Settled - Financed Position | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.12.30-1 | Resales to be Settled - Sold Position | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.12.99-2 | Other Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.13.00-1 | Securities and Debt Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.13.10-4 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.13.15-9 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.13.20-7 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.13.25-2 | Private Bonds of Non-Financial Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.13.50-6 | Investment Fund Shares | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.13.80-5 | Derivative Financial Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.13.99-1 | Other Securities and Debt Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.16.00-8 | Credit Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.16.10-1 | Discounted Loans and Receivables | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.16.15-6 | Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.16.20-4 | Rural Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.16.30-7 | Real Estate Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.16.50-3 | Securities and Debt Instrument Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.16.60-6 | Infrastructure and Development Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.18.00-6 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.18.10-9 | Credits from Honored Guarantees and Sureties | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.18.20-2 | Foreign Exchange Contract Advances, with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.18.30-5 | Bonds with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.18.90-3 | Other Operations with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.30.19.00-5 | Other Financial Assets | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.1.60.00.00-4 | FINANCIAL LIABILITIES - AMORTIZED COST - CONTROL | UBDKIFJACTSWRLMNHYZ | Record financial liabilities classified in the amortized cost category, in accordance with current regulations. | |
| 3.2.1.80.00.00-2 | FINANCIAL LIABILITIES - FAIR VALUE IN PROFIT OR LOSS - CONTROL | UBDKIFJACTSWRLMNHYZ | - | Record financial liabilities classified in the fair value in profit or loss category, in accordance with current regulations. |
| 3.2.2.00.00.00-7 | Composition of Repurchase Agreement Portfolios | - | ||
| 3.2.2.10.00.00-6 | RESALES TO BE SETTLED - BANKED POSITION | UBDKIFJACTSWRLMNHYZ | - | Record securities purchase operations with a resale commitment, collateralized by the seller's own securities. |
| 3.2.2.10.10.00-3 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.10.03-4 | Treasury Financial Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.10.05-8 | National Treasury Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.10.07-2 | National Treasury Notes | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.10.10-6 | Bonds of the Union's Liability Abroad | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.10.90-0 | Other Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.20.00-0 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.30.00-7 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.40.00-4 | Private Bonds of Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.50.00-1 | Variable Income Bonds - From Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.60.00-8 | Variable Income Bonds - From Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.10.90.00-9 | Other Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.00.00-5 | RESALES TO BE SETTLED - FINANCED POSITION | UBDKIFJACTSWRLMNHYZ | - | Record securities purchase operations with a resale commitment, collateralized by third-party securities. |
| 3.2.2.20.10.00-2 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.10.03-3 | Treasury Financial Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.10.04-0 | National Treasury Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.10.05-7 | National Treasury Notes | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.10.10-5 | Bonds of the Union's Liability Abroad | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.10.90-9 | Other Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.20.00-9 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.30.00-6 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.40.00-3 | Private Bonds of Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.50.00-0 | Variable Income Bonds - From Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.60.00-7 | Variable Income Bonds - From Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.20.90.00-8 | Other Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.00.00-4 | RESALES TO BE SETTLED - SOLD POSITION | UBDKIFJACTSWRLMNHYZ | - | Record resale commitments in securities negotiated in repurchase agreement operations with free movement agreement, where the securities received as collateral have been sold definitively. |
| 3.2.2.30.10.00-1 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.10.03-2 | Treasury Financial Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.10.05-6 | National Treasury Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.10.07-0 | National Treasury Notes | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.10.10-4 | Bonds of the Union's Liability Abroad | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.10.90-8 | Other Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.20.00-8 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.30.00-5 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.40.00-2 | Private Bonds of Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.50.00-9 | Variable Income Bonds - From Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.60.00-6 | Variable Income Bonds - From Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.30.90.00-7 | Other Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.2.60.00.00-1 | REPURCHASES TO BE SETTLED - OWN PORTFOLIO - CONTROL | UBDKIFJACTSWRLMNHYZ | - | Record repurchase agreement operations collateralized by own securities. |
| 3.2.2.70.00.00-0 | REPURCHASES TO BE SETTLED - THIRD-PARTY PORTFOLIO - CONTROL | UBDKIFJACTSWRLMNHYZ | - | Record repurchase agreement operations collateralized by third-party securities. |
| 3.2.2.80.00.00-9 | REPURCHASES TO BE SETTLED - SALE OF THIRD-PARTY FREELY MOVABLE SECURITIES - CONTROL | UBDKIFJACTSWRLMNHYZ | - | Record the value of repurchase commitments in repurchase agreement operations carried out with a free movement agreement. |
| 3.2.3.00.00.00-4 | Composition of Securities and Debt Instrument Portfolios | - | ||
| 3.2.3.10.00.00-3 | FIXED INCOME BONDS | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the securities and debt instrument portfolio representing investments in fixed income bonds. |
| 3.2.3.10.10.00-0 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.10.03-1 | Treasury Financial Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.10.05-5 | National Treasury Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.10.07-9 | National Treasury Notes | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.10.10-3 | Bonds of the Union's Liability Abroad | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.10.90-7 | Other Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.20.00-7 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.30.00-4 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.30.05-9 | Bank Deposit Certificates | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.30.10-7 | Real Estate, Mortgage or Real Estate Credit Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.30.20-0 | Guaranteed Real Estate Bills | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.30.50-9 | Bonds of Financial Institutions Abroad | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.30.90-1 | Other Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.40.00-1 | Private Bonds of Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.40.05-6 | Debentures | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.40.10-4 | Real Estate Receivable Certificates | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.40.50-6 | Bonds of Non-Financial Institutions Abroad | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.10.40.90-8 | Other Private Bonds of Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.00.00-2 | VARIABLE INCOME BONDS | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the securities and debt instrument portfolio representing investments in variable income bonds. |
| 3.2.3.20.10.00-9 | From Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.10.10-2 | Shares/Units of Brazilian Open Capital Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.10.20-5 | Shares/Units of Brazilian Closed Capital Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.10.30-8 | Shares/Units of Foreign Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.10.90-6 | Other Variable Income Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.20.00-6 | From Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.20.10-9 | Brazilian Open Capital Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.20.20-2 | Brazilian Closed Capital Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.20.30-5 | Foreign Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.20.20.90-3 | Other Variable Income Bonds of Non-Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.3.80.00.00-6 | INVESTMENT IN CERTIFICATES OF STRUCTURED OPERATIONS | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the securities and debt instrument portfolio representing investments in certificates in structured operations. |
| 3.2.3.82.00.00-2 | INVESTMENT FUND SHARES | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the securities and debt instrument portfolio representing investments in investment fund shares. |
| 3.2.3.84.00.00-8 | COOPERATIVE PARTICIPATIONS | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the securities and debt instrument portfolio representing participations in cooperatives. |
| 3.2.3.90.00.00-5 | Derivative Financial Instruments | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the securities and debt instrument portfolio represented by the net asset value position of derivative financial instruments. |
| 3.2.3.99.00.00-2 | Other Securities and Debt Instruments | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the portfolio invested in other securities and debt instruments. |
| 3.2.6.00.00.00-5 | Composition of Credit Operations Portfolios | - | ||
| 3.2.6.10.00.00-4 | DISCOUNTED LOANS AND RECEIVABLES | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the Credit Operations portfolio applied in Discounted Loans and Receivables, according to the type of operation. |
| 3.2.6.10.10.00-1 | ADVANCES TO DEPOSITORS | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.00-8 | LOANS | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.10-1 | Personal Credit | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.15-6 | Personal Credit - Payroll Deduction | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.20-4 | Credit Card - Revolving | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.22-8 | Credit Card - Installment Purchases and Installment Invoices | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.25-9 | CC - Withdrawals, Transfers, Bill Payments and Others | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.30-7 | Overdraft | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.31-4 | Overdraft - MEI | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.35-2 | Overdraft - Legal Entity | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.40-0 | Working Capital | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.50-3 | Secured Account | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.60-6 | Loans Secured by Real Estate | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.65-1 | Loans Secured by Residential Real Estate - LIG | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.20.99-8 | Others | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.10.30.00-5 | DISCOUNTED RECEIVABLES | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.00.00-3 | FINANCING | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the Credit Operations portfolio applied in Financing, according to the type of operation. |
| 3.2.6.20.10.00-0 | FINANCING | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.15.00-5 | FINANCING TO FINANCIAL AGENTS | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.20.00-7 | FINANCING FOR EXPORT | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.20.10-0 | For Export Production | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.20.20-3 | To Commercial Export Companies | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.20.30-6 | To Indirect Export | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.25.00-2 | FINANCING IN FOREIGN CURRENCIES | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.25.10-5 | Import - Used Time Letters of Credit | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.25.20-8 | Import - Not Covered by Letter of Credit | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.25.30-1 | Hedge Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.25.40-4 | Import - Used Time Letters of Credit - CCR | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.25.50-7 | Import - Not Covered by Letters of Credit - CCR | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.25.51-4 | Import - CCR | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.25.90-9 | Others | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.30.00-4 | FINANCING WITH INTERVENTION | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.40.00-1 | AGROINDUSTRIAL FINANCING | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.40.10-4 | Operating Costs | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.40.20-7 | Investment | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.40.30-0 | Commercialization | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.40.40-3 | Industrialization | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.50.00-8 | REFINANCING OF LEASING OPERATIONS | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.20.60.00-5 | REFINANCING OF OPERATIONS WITH THE FEDERAL GOVERNMENT | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.00.00-2 | RURAL FINANCING | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the Credit Operations portfolio applied in Rural Financing, according to the type of operation. |
| 3.2.6.30.05.00-7 | RURAL FINANCING - APPLICATIONS WITH FREE RESOURCES | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.05.05-2 | Operating Costs - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.05.10-0 | Operating Costs - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.05.15-5 | Investment - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.05.20-3 | Investment - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.05.25-8 | Commercialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.05.30-6 | Commercialization - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.05.35-1 | Industrialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.05.40-9 | Industrialization - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.15.00-4 | RURAL FINANCING - APPLICATIONS WITH DIRECTED RESOURCES AT SIGHT (MANDATORY) | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.15.05-9 | Operating Costs - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.15.10-7 | Operating Costs - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.15.15-2 | Investment - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.15.20-0 | Investment - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.15.25-5 | Commercialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.15.30-3 | Commercialization - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.15.35-8 | Industrialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.15.40-6 | Industrialization - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.25.00-1 | RURAL FINANCING - APPLICATIONS WITH DIRECTED RESOURCES FROM RURAL SAVINGS | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.25.05-6 | Operating Costs - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.25.10-4 | Operating Costs - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.25.15-9 | Investment - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.25.20-7 | Investment - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.25.25-2 | Commercialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.25.30-0 | Commercialization - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.25.35-5 | Industrialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.25.40-3 | Industrialization - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.35.00-8 | RURAL FINANCING - APPLICATIONS WITH DIRECTED RESOURCES FROM LCA | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.35.05-3 | Operating Costs - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.35.10-1 | Operating Costs - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.35.15-6 | Investment - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.35.20-4 | Investment - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.35.25-9 | Commercialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.35.30-7 | Commercialization - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.35.35-2 | Industrialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.35.40-0 | Industrialization - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.45.00-5 | RURAL FINANCING WITH RESOURCES FROM PUBLIC SOURCES | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.45.05-0 | Operating Costs - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.45.10-8 | Operating Costs - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.45.15-3 | Investment - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.45.20-1 | Investment - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.45.25-6 | Commercialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.45.30-4 | Commercialization - Livestock | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.45.35-9 | Industrialization - Agriculture | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.30.45.40-7 | Industrialization - Livestock | UBDKIFJACTSWRLMNHYZ | - |
| 3.2.6.40.00.00-1 | REAL ESTATE FINANCING | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the Credit Operations portfolio applied in Real Estate Financing, according to the type of operation. |
|---|---|---|---|---|
| 3.2.6.40.10.00-8 | Non-Residential Properties | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.10.10-1 | Acquisition | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.10.20-4 | Construction | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.10.30-7 | Production | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.10.40-0 | Renovation and Expansion | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.30.00-2 | RESIDENTIAL PROPERTIES | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.30.10-5 | Acquisition | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.30.20-8 | Construction | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.30.30-1 | Production | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.30.40-4 | Renovation and Expansion | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.40.00-9 | Real Estate Financing - Asset Portfolios - LIG | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.40.10-2 | Residential Properties - Acquisition | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.40.20-5 | Residential Properties - Construction | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.40.30-8 | Residential Properties - Production | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.40.40-1 | Non-Residential Properties - Acquisition | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.40.50-4 | Non-Residential Properties - Construction | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.40.40.60-7 | Non-Residential Properties - Production | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.6.50.00.00-0 | FINANCING OF SECURITIES AND MARKETABLE SECURITIES | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the Credit Operations portfolio applied in Financing of Securities and Marketable Securities. |
| 3.2.6.60.00.00-9 | INFRASTRUCTURE AND DEVELOPMENT FINANCING | UBDKIFJACTSWRLMNHYZ | - | Record the portion of the Credit Operations portfolio applied in Infrastructure and Development Financing, according to the type of operation. |
| 3.2.8.00.00.00-9 | Derivative Contracts - Notional Value | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.00.00-8 | LONG POSITION (BOUGHT) | UBDKIFJACTSWRLMNHYZ | - | Record the notional value of derivatives - long positions. |
| 3.2.8.10.10.00-5 | Forward Transaction - Items to be Received | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.10.10-8 | Stocks | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.10.15-3 | Foreign Currencies | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.10.20-1 | Commodities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.10.25-6 | Gold | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.10.30-4 | Foreign Exchange Contracts | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.10.90-2 | Others | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.20.00-2 | Swap | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.20.05-7 | Interest Rate | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.20.10-5 | Stock Index | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.20.15-0 | Currency or Exchange Rate Variation | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.20.20-8 | Commodities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.20.90-9 | Others | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.30.00-9 | Future | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.30.05-4 | Interest Rate | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.30.10-2 | Stock Index | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.30.15-7 | Currency or Exchange Rate Variation | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.30.20-5 | Commodities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.30.90-6 | Others | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.40.00-6 | Options | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.40.05-1 | Interest Rate | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.40.10-9 | Stock Index | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.40.15-4 | Currency or Exchange Rate Variation | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.40.20-2 | Commodities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.40.90-3 | Others | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.90.00-1 | Other Derivatives | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.90.05-6 | Interest Rate | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.90.10-4 | Stock Index | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.90.15-9 | Currency or Exchange Rate Variation | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.90.20-7 | Commodities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.10.90.90-8 | Others | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.8.20.00.00-7 | SHORT POSITION (SOLD) - CONTROL | UBDKIFJACTSWRLMNHYZ | - | Record the notional value of derivatives - short positions – control. |
| 3.2.9.00.00.00-6 | Hedge Accounting | - | ||
| 3.2.9.10.00.00-5 | HEDGE OBJECT ITEMS - LONG POSITION | UBDKIFJACTSWRLMNHYZ | - | Record the book value of active items designated as objects of hedge of fair value, cash flow, or foreign investments. |
| 3.2.9.10.10.00-2 | Fair Value Hedge | UBDKIFJACTSWRLMNHYZ | - | Record the book value of active items designated as objects of hedge of fair value. |
| 3.2.9.10.10.10-5 | Interfinancial Liquidity Applications | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.10.20-8 | Securities and Marketable Securities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.10.30-1 | Credit Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.10.40-4 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.10.50-7 | Other Active Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.10.60-0 | Firm Commitment Not Yet Recognized as Asset | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.20.00-9 | Cash Flow Hedge | UBDKIFJACTSWRLMNHYZ | - | Record the book value of active items designated as objects of hedge of cash flow. |
| 3.2.9.10.20.10-2 | Interfinancial Liquidity Applications | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.20.20-5 | Securities and Marketable Securities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.20.30-8 | Credit Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.20.40-1 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.20.50-4 | Other Active Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.20.60-7 | Firm Commitment Not Yet Recognized as Asset | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.30.00-6 | Foreign Investment Hedge | UBDKIFJACTSWRLMNHYZ | - | Record the book value of active items designated as objects of hedge of foreign investments. |
| 3.2.9.10.30.10-9 | Branches Abroad | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.10.30.20-2 | Affiliates/Controlled Entities Abroad | UBDKIFJACTSWRLMNHYZ | - | |
| 3.2.9.20.00.00-4 | HEDGE OBJECT ITEMS - SHORT POSITION - CONTROL | UBDKIFJACTSWRLMNHYZ | - | Record the book value of passive items designated as objects of hedge of fair value or cash flow. |
| 3.2.9.30.00.00-3 | HEDGE INSTRUMENTS - LONG POSITION | UBDKIFJACTSWRLMNHYZ | - | Record the reference value of the net long position of derivative financial instruments designated as hedge instruments of fair value or cash flow. |
| 3.2.9.30.10.00-0 | Fair Value Hedge | UBDKIFJACTSWRLMNHYZ | - | Record the reference value of the net long position of derivative financial instruments designated as hedge instruments of fair value. |
| 3.2.9.30.20.00-7 | Cash Flow Hedge | UBDKIFJACTSWRLMNHYZ | - | Record the reference value of the net long position of derivative financial instruments designated as hedge instruments of cash flow. |
| 3.2.9.40.00.00-2 | HEDGE INSTRUMENTS - SHORT POSITION - COUNTERPARTY | UBDKIFJACTSWRLMNHYZ | - | Record the reference value of the net short position of derivative financial instruments designated as hedge instruments of fair value, cash flow, or foreign investments. |
Annex II
(Annex II with wording given, from 1/8/2024, by Instruction Normative BCB No. 495, of 7/26/2024.)
List of Accounting Items of Subgroup 3.2.0.00.00.00-3 FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION
| Account Code | Account Name | Balance | Function |
|---|---|---|---|
| 3.2.0.00.00.00-3 | FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION | - | |
| 3.2.1.00.00.00-0 | Financial Instruments - Classification by Categories | - | |
| 3.2.1.10.00.00-9 | FINANCIAL ASSETS - AMORTIZED COST | - | Record, at net book value, financial assets classified in the amortized cost category, in accordance with current regulations. |
| 3.2.1.10.12.00-4 | Interfinancial Liquidity Applications | - | |
| 3.2.1.10.12.10-7 | Resales to be Settled - Banked Position | - | |
| 3.2.1.10.12.20-0 | Resales to be Settled - Financed Position | - | |
| 3.2.1.10.12.30-3 | Resales to be Settled - Sold Position | - | |
| 3.2.1.10.12.99-4 | Other Interfinancial Liquidity Applications | - | |
| 3.2.1.10.13.00-3 | Securities and Financial Instruments | - | |
| 3.2.1.10.13.10-6 | Federal Public Bonds | - | |
| 3.2.1.10.13.15-1 | Sovereign Bonds of Other Countries | - | |
| 3.2.1.10.13.20-9 | Private Bonds of Financial Institutions | - | |
| 3.2.1.10.13.25-4 | Private Bonds of Non-Financial Entities | - | |
| 3.2.1.10.13.99-3 | Other Securities and Financial Instruments | - | |
| 3.2.1.10.16.00-0 | Credit Operations | - | |
| 3.2.1.10.16.10-3 | Discounted Loans and Receivables | - | |
| 3.2.1.10.16.15-8 | Loans | - | |
| 3.2.1.10.16.20-6 | Rural Loans | - | |
| 3.2.1.10.16.30-9 | Real Estate Loans | - | |
| 3.2.1.10.16.50-5 | Securities and Financial Instrument Financing | - | |
| 3.2.1.10.16.60-8 | Infrastructure and Development Financing | - | |
| 3.2.1.10.18.00-8 | Other Operations with Credit Granting Characteristics | - | |
| 3.2.1.10.18.10-1 | Credits from Honored Guarantees and Sureties | - | |
| 3.2.1.10.18.20-4 | Foreign Exchange Contract Advances, with Credit Granting Characteristic | - | |
| 3.2.1.10.18.30-7 | Bonds with Credit Granting Characteristic | - | |
| 3.2.1.10.18.90-5 | Other Operations with Credit Granting Characteristic | - | |
| 3.2.1.10.19.00-7 | Other Financial Assets | - | |
| 3.2.1.20.00.00-8 | FINANCIAL ASSETS - FAIR VALUE IN OTHER COMPREHENSIVE INCOME | - | Record, at net book value, financial assets classified in the fair value in other comprehensive income category, in accordance with current regulations. |
| 3.2.1.20.12.00-3 | Interfinancial Liquidity Applications | - | |
| 3.2.1.20.12.10-6 | Resales to be Settled - Banked Position | - | |
| 3.2.1.20.12.20-9 | Resales to be Settled - Financed Position | - | |
| 3.2.1.20.12.30-2 | Resales to be Settled - Sold Position | - | |
| 3.2.1.20.12.99-3 | Other Interfinancial Liquidity Applications | - | |
| 3.2.1.20.13.00-2 | Securities and Financial Instruments | - | |
| 3.2.1.20.13.10-5 | Federal Public Bonds | - | |
| 3.2.1.20.13.15-0 | Sovereign Bonds of Other Countries | - | |
| 3.2.1.20.13.20-8 | Private Bonds of Financial Institutions | - | |
| 3.2.1.20.13.25-3 | Private Bonds of Non-Financial Entities | - | |
| 3.2.1.20.13.99-2 | Other Securities and Financial Instruments | - | |
| 3.2.1.20.19.00-6 | Other Financial Assets | - | |
| 3.2.1.30.00.00-7 | FINANCIAL ASSETS - FAIR VALUE IN PROFIT OR LOSS | - | Record, at net book value, financial assets classified in the fair value in profit or loss category, in accordance with current regulations. |
| 3.2.1.30.12.00-2 | Interfinancial Liquidity Applications | - | |
| 3.2.1.30.12.10-5 | Resales to be Settled - Banked Position | - | |
| 3.2.1.30.12.20-8 | Resales to be Settled - Financed Position | - | |
| 3.2.1.30.12.30-1 | Resales to be Settled - Sold Position | - | |
| 3.2.1.30.12.99-2 | Other Interfinancial Liquidity Applications | - | |
| 3.2.1.30.13.00-1 | Securities and Financial Instruments | - | |
| 3.2.1.30.13.10-4 | Federal Public Bonds | - | |
| 3.2.1.30.13.15-9 | Sovereign Bonds of Other Countries | - | |
| 3.2.1.30.13.20-7 | Private Bonds of Financial Institutions | - | |
| 3.2.1.30.13.25-2 | Private Bonds of Non-Financial Entities | - | |
| 3.2.1.30.13.50-6 | Investment Fund Shares | - | |
| 3.2.1.30.13.80-5 | Financial Derivative Instruments | - | |
| 3.2.1.30.13.99-1 | Other Securities and Financial Instruments | - | |
| 3.2.1.30.16.00-8 | Credit Operations | - | |
| 3.2.1.30.16.10-1 | Discounted Loans and Receivables | - | |
| 3.2.1.30.16.15-6 | Loans | - | |
| 3.2.1.30.16.20-4 | Rural Loans | - | |
| 3.2.1.30.16.30-7 | Real Estate Loans | - | |
| 3.2.1.30.16.50-3 | Securities and Financial Instrument Financing | - | |
| 3.2.1.30.16.60-6 | Infrastructure and Development Financing | - | |
| 3.2.1.30.18.00-6 | Other Operations with Credit Granting Characteristics | - | |
| 3.2.1.30.18.10-9 | Credits from Honored Guarantees and Sureties | - | |
| 3.2.1.30.18.20-2 | Foreign Exchange Contract Advances, with Credit Granting Characteristic | - | |
| 3.2.1.30.18.30-5 | Bonds with Credit Granting Characteristic | - | |
| 3.2.1.30.18.90-3 | Other Operations with Credit Granting Characteristic | - | |
| 3.2.1.30.19.00-5 | Other Financial Assets | - | |
| 3.2.1.60.00.00-4 | FINANCIAL LIABILITIES - AMORTIZED COST - CONTROL | - | Record, at net book value, financial liabilities classified in the amortized cost category, in accordance with current regulations. |
| 3.2.1.80.00.00-2 | FINANCIAL LIABILITIES - FAIR VALUE IN PROFIT OR LOSS - CONTROL | - | Record, at net book value, financial liabilities classified in the fair value in profit or loss category, in accordance with current regulations. |
| 3.2.2.00.00.00-7 | Composition of Repurchase Agreement Portfolios | - | |
| 3.2.2.10.00.00-6 | RESALES TO BE SETTLED - BANKED POSITION | - | Record, at net book value, title purchase operations with a resale commitment, collateralized by the seller's own titles. |
| 3.2.2.10.10.00-3 | Federal Public Bonds | - | |
| 3.2.2.10.10.03-4 | Treasury Financial Notes | - | |
| 3.2.2.10.10.05-8 | National Treasury Notes | - | |
| 3.2.2.10.10.07-2 | National Treasury Bonds | - | |
| 3.2.2.10.10.10-6 | Bonds of the Union's Responsibility Abroad | - | |
| 3.2.2.10.10.90-0 | Other Federal Public Bonds | - | |
| 3.2.2.10.20.00-0 | Sovereign Bonds of Other Countries | - | |
| 3.2.2.10.30.00-7 | Private Bonds of Financial Institutions | - | |
| 3.2.2.10.40.00-4 | Private Bonds of Non-Financial Institutions | - | |
| 3.2.2.10.50.00-1 | Variable Income Bonds - From Financial Institutions | - | |
| 3.2.2.10.60.00-8 | Variable Income Bonds - From Non-Financial Institutions | - | |
| 3.2.2.10.90.00-9 | Other Bonds | - | |
| 3.2.2.20.00.00-5 | RESALES TO BE SETTLED - FINANCED POSITION | - | Record, at net book value, title purchase operations with a resale commitment, collateralized by third-party papers. |
| 3.2.2.20.10.00-2 | Federal Public Bonds | - | |
| 3.2.2.20.10.03-3 | Treasury Financial Notes | - | |
| 3.2.2.20.10.04-0 | National Treasury Notes | - | |
| 3.2.2.20.10.05-7 | National Treasury Bonds | - | |
| 3.2.2.20.10.10-5 | Bonds of the Union's Responsibility Abroad | - | |
| 3.2.2.20.10.90-9 | Other Federal Public Bonds | - | |
| 3.2.2.20.20.00-9 | Sovereign Bonds of Other Countries | - | |
| 3.2.2.20.30.00-6 | Private Bonds of Financial Institutions | - | |
| 3.2.2.20.40.00-3 | Private Bonds of Non-Financial Institutions | - | |
| 3.2.2.20.50.00-0 | Variable Income Bonds - From Financial Institutions | - | |
| 3.2.2.20.60.00-7 | Variable Income Bonds - From Non-Financial Institutions | - | |
| 3.2.2.20.90.00-8 | Other Bonds | - | |
| 3.2.2.30.00.00-4 | RESALES TO BE SETTLED - SOLD POSITION | - | Record, at net book value, the resale commitments of titles traded in repurchase agreement operations with a free movement agreement, where the titles received as collateral have been sold definitively. |
| 3.2.2.30.10.00-1 | Federal Public Bonds | - | |
| 3.2.2.30.10.03-2 | Treasury Financial Notes | - | |
| 3.2.2.30.10.05-6 | National Treasury Notes | - | |
| 3.2.2.30.10.07-0 | National Treasury Bonds | - | |
| 3.2.2.30.10.10-4 | Bonds of the Union's Responsibility Abroad | - | |
| 3.2.2.30.10.90-8 | Other Federal Public Bonds | - | |
| 3.2.2.30.20.00-8 | Sovereign Bonds of Other Countries | - | |
| 3.2.2.30.30.00-5 | Private Bonds of Financial Institutions | - | |
| 3.2.2.30.40.00-2 | Private Bonds of Non-Financial Institutions | - | |
| 3.2.2.30.50.00-9 | Variable Income Bonds - From Financial Institutions | - | |
| 3.2.2.30.60.00-6 | Variable Income Bonds - From Non-Financial Institutions | - | |
| 3.2.2.30.90.00-7 | Other Bonds | - | |
| 3.2.2.60.00.00-1 | REPURCHASES TO BE SETTLED - OWN PORTFOLIO - CONTROL | - | Record, at net book value, repurchase agreement operations collateralized by own titles. |
| 3.2.2.70.00.00-0 | REPURCHASES TO BE SETTLED - THIRD-PARTY PORTFOLIO - CONTROL | - | Record, at net book value, repurchase agreement operations collateralized by third-party titles. |
| 3.2.2.80.00.00-9 | REPURCHASES TO BE SETTLED - SALE OF THIRD-PARTY FREELY MOVABLE TITLES - CONTROL | - | Record, at net book value, the value of repurchase commitments in repurchase agreement operations carried out with a free movement agreement. |
| 3.2.3.00.00.00-4 | Composition of Securities and Financial Instrument Portfolios | - | |
| 3.2.3.10.00.00-3 | FIXED INCOME BONDS | - | Record, at net book value, the portion of the securities and financial instrument portfolio representing applications in fixed income bonds. |
| 3.2.3.10.10.00-0 | Federal Public Bonds | - | |
| 3.2.3.10.10.03-1 | Treasury Financial Notes | - | |
| 3.2.3.10.10.05-5 | National Treasury Notes | - | |
| 3.2.3.10.10.07-9 | National Treasury Bonds | - | |
| 3.2.3.10.10.10-3 | Bonds of the Union's Responsibility Abroad | - | |
| 3.2.3.10.10.90-7 | Other Federal Public Bonds | - | |
| 3.2.3.10.20.00-7 | Sovereign Bonds of Other Countries | - | |
| 3.2.3.10.30.00-4 | Private Bonds of Financial Institutions | - | |
| 3.2.3.10.30.05-9 | Bank Deposit Certificates | - | |
| 3.2.3.10.30.10-7 | Real Estate, Mortgage or Real Estate Credit Letters | - | |
| 3.2.3.10.30.20-0 | Guaranteed Real Estate Letters | - | |
| 3.2.3.10.30.50-9 | Financial Institution Bonds Abroad | - | |
| 3.2.3.10.30.90-1 | Other Private Bonds of Financial Institutions | - | |
| 3.2.3.10.40.00-1 | Private Bonds of Non-Financial Institutions | - | |
| 3.2.3.10.40.05-6 | Debentures | - | |
| 3.2.3.10.40.10-4 | Real Estate Receivable Certificates | - | |
| 3.2.3.10.40.50-6 | Non-Financial Institution Bonds Abroad | - | |
| 3.2.3.10.40.90-8 | Other Private Bonds of Non-Financial Institutions | - | |
| 3.2.3.20.00.00-2 | VARIABLE INCOME BONDS | - | Record, at net book value, the portion of the securities and financial instrument portfolio representing applications in variable income bonds. |
| 3.2.3.20.10.00-9 | From Financial Institutions | - | |
| 3.2.3.20.10.10-2 | Shares/Units of Brazilian Open Capital Entities | - | |
| 3.2.3.20.10.20-5 | Shares/Units of Brazilian Closed Capital Entities | - | |
| 3.2.3.20.10.30-8 | Shares/Units of Foreign Entities | - | |
| 3.2.3.20.10.90-6 | Other Variable Income Bonds of Financial Institutions | - | |
| 3.2.3.20.20.00-6 | From Non-Financial Institutions | - | |
| 3.2.3.20.20.10-9 | Brazilian Open Capital Entities | - | |
| 3.2.3.20.20.20-2 | Brazilian Closed Capital Entities | - | |
| 3.2.3.20.20.30-5 | Foreign Entities | - | |
| 3.2.3.20.20.90-3 | Other Variable Income Bonds of Non-Financial Institutions | - | |
| 3.2.3.80.00.00-6 | APPLICATION IN CERTIFICATES OF STRUCTURED OPERATIONS | - | Record, at net book value, the portion of the securities and financial instrument portfolio representing applications in certificates in structured operations. |
| 3.2.3.82.00.00-2 | INVESTMENT FUND SHARES | - | Record, at net book value, the portion of the securities and financial instrument portfolio representing applications in investment fund shares. |
| 3.2.3.84.00.00-8 | COOPERATIVE PARTICIPATIONS | - | Record, at net book value, the portion of the securities and financial instrument portfolio representing participations in cooperatives. |
| 3.2.3.90.00.00-5 | FINANCIAL DERIVATIVE INSTRUMENTS | - | Record, at net book value, the portion of the securities and financial instrument portfolio represented by the net asset position value of financial derivative instruments. |
| 3.2.3.99.00.00-2 | OTHER SECURITIES AND FINANCIAL INSTRUMENTS | - | Record, at net book value, the portion of the portfolio applied in other securities and financial instruments. |
| 3.2.6.00.00.00-5 | Composition of Credit Operation Portfolios | - | |
| 3.2.6.10.00.00-4 | DISCOUNTED LOANS AND RECEIVABLES | - | Record, at net book value, the portion of the Credit Operations portfolio applied in Discounted Loans and Receivables, according to the type of operation. |
| 3.2.6.10.10.00-1 | ADVANCES TO DEPOSITORS | - | |
| 3.2.6.10.20.00-8 | LOANS | - | |
| 3.2.6.10.20.10-1 | Personal Credit | - | |
| 3.2.6.10.20.15-6 | Personal Credit - Payroll Deduction | - | |
| 3.2.6.10.20.20-4 | Credit Card - Revolving | - | |
| 3.2.6.10.20.22-8 | Credit Card - Installment Purchases and Installment Invoices | - | |
| 3.2.6.10.20.25-9 | CC - Withdrawals, Transfers, Bill Payments and Others | - | |
| 3.2.6.10.20.30-7 | Overdraft | - | |
| 3.2.6.10.20.31-4 | Overdraft - MEI | - | |
| 3.2.6.10.20.35-2 | Overdraft - Legal Entity | - | |
| 3.2.6.10.20.40-0 | Working Capital | - | |
| 3.2.6.10.20.50-3 | Secured Account | - | |
| 3.2.6.10.20.60-6 | Loans Secured by Real Estate | - | |
| 3.2.6.10.20.65-1 | Loans Secured by Residential Real Estate - LIG | - | |
| 3.2.6.10.20.99-8 | Others | - | |
| 3.2.6.10.30.00-5 | DISCOUNTED RECEIVABLES | - | |
| 3.2.6.20.00.00-3 | LOANS | - | Record, at net book value, the portion of the Credit Operations portfolio applied in Loans, according to the type of operation. |
| 3.2.6.20.10.00-0 | LOANS | - | |
| 3.2.6.20.15.00-5 | LOANS TO FINANCIAL AGENTS | - | |
| 3.2.6.20.20.00-7 | LOANS FOR EXPORT | - | |
| 3.2.6.20.20.10-0 | To Production for Export | - | |
| 3.2.6.20.20.20-3 | To Exporting Commercial Companies | - | |
| 3.2.6.20.20.30-6 | To Indirect Export | - | |
| 3.2.6.20.25.00-2 | LOANS IN FOREIGN CURRENCIES | - | |
| 3.2.6.20.25.10-5 | Import - Used Time Letters of Credit | - | |
| 3.2.6.20.25.20-8 | Import - Not Covered by Letter of Credit | - | |
| 3.2.6.20.25.30-1 | Hedge Operations | - | |
| 3.2.6.20.25.40-4 | Import - Used Time Letters of Credit - CCR | - | |
| 3.2.6.20.25.50-7 | Import - Not Covered by Letters of Credit - CCR | - | |
| 3.2.6.20.25.51-4 | Import - CCR | - | |
| 3.2.6.20.25.90-9 | Others | - | |
| 3.2.6.20.30.00-4 | LOANS WITH INTERVENTION | - | |
| 3.2.6.20.40.00-1 | AGROINDUSTRIAL LOANS | - | |
| 3.2.6.20.40.10-4 | Operating Costs | - | |
| 3.2.6.20.40.20-7 | Investment | - | |
| 3.2.6.20.40.30-0 | Commercialization | - | |
| 3.2.6.20.40.40-3 | Industrialization | - | |
| 3.2.6.20.50.00-8 | REFINANCING OF LEASING OPERATIONS | - | |
| 3.2.6.20.60.00-5 | REFINANCING OF OPERATIONS WITH THE FEDERAL GOVERNMENT | - | |
| 3.2.6.30.00.00-2 | RURAL LOANS | - | Record, at net book value, the portion of the Credit Operations portfolio applied in Rural Loans, according to the type of operation. |
| 3.2.6.30.05.00-7 | RURAL LOANS - APPLICATIONS WITH FREE RESOURCES | - | |
| 3.2.6.30.05.05-2 | Operating Costs - Agriculture | - | |
| 3.2.6.30.05.10-0 | Operating Costs - Livestock | - | |
| 3.2.6.30.05.15-5 | Investment - Agriculture | - | |
| 3.2.6.30.05.20-3 | Investment - Livestock | - | |
| 3.2.6.30.05.25-8 | Commercialization - Agriculture | - | |
| 3.2.6.30.05.30-6 | Commercialization - Livestock | - | |
| 3.2.6.30.05.35-1 | Industrialization - Agriculture | - | |
| 3.2.6.30.05.40-9 | Industrialization - Livestock | - | |
| 3.2.6.30.15.00-4 | RURAL LOANS - APPLICATIONS WITH DIRECTED RESOURCES AT SIGHT (MANDATORY) | - | |
| 3.2.6.30.15.05-9 | Operating Costs - Agriculture | - | |
| 3.2.6.30.15.10-7 | Operating Costs - Livestock | - | |
| 3.2.6.30.15.15-2 | Investment - Agriculture | - | |
| 3.2.6.30.15.20-0 | Investment - Livestock | - | |
| 3.2.6.30.15.25-5 | Commercialization - Agriculture | - | |
| 3.2.6.30.15.30-3 | Commercialization - Livestock | - | |
| 3.2.6.30.15.35-8 | Industrialization - Agriculture | - | |
| 3.2.6.30.15.40-6 | Industrialization - Livestock | - | |
| 3.2.6.30.25.00-1 | RURAL LOANS - APPLICATIONS WITH DIRECTED RESOURCES FROM RURAL SAVINGS | - | |
| 3.2.6.30.25.05-6 | Operating Costs - Agriculture | - | |
| 3.2.6.30.25.10-4 | Operating Costs - Livestock | - | |
| 3.2.6.30.25.15-9 | Investment - Agriculture | - | |
| 3.2.6.30.25.20-7 | Investment - Livestock | - | |
| 3.2.6.30.25.25-2 | Commercialization - Agriculture | - | |
| 3.2.6.30.25.30-0 | Commercialization - Livestock | - | |
| 3.2.6.30.25.35-5 | Industrialization - Agriculture | - | |
| 3.2.6.30.25.40-3 | Industrialization - Livestock | - | |
| 3.2.6.30.35.00-8 | RURAL LOANS - APPLICATIONS WITH DIRECTED RESOURCES FROM LCA | - | |
| 3.2.6.30.35.05-3 | Operating Costs - Agriculture | - | |
| 3.2.6.30.35.10-1 | Operating Costs - Livestock | - | |
| 3.2.6.30.35.15-6 | Investment - Agriculture | - | |
| 3.2.6.30.35.20-4 | Investment - Livestock | - | |
| 3.2.6.30.35.25-9 | Commercialization - Agriculture | - | |
| 3.2.6.30.35.30-7 | Commercialization - Livestock | - | |
| 3.2.6.30.35.35-2 | Industrialization - Agriculture | - | |
| 3.2.6.30.35.40-0 | Industrialization - Livestock | - | |
| 3.2.6.30.45.00-5 | RURAL LOANS WITH RESOURCES FROM PUBLIC SOURCES | - | |
| 3.2.6.30.45.05-0 | Operating Costs - Agriculture | - | |
| 3.2.6.30.45.10-8 | Operating Costs - Livestock | - | |
| 3.2.6.30.45.15-3 | Investment - Agriculture | - | |
| 3.2.6.30.45.20-1 | Investment - Livestock | - | |
| 3.2.6.30.45.25-6 | Commercialization - Agriculture | - | |
| 3.2.6.30.45.30-4 | Commercialization - Livestock | - | |
| 3.2.6.30.45.35-9 | Industrialization - Agriculture | - | |
| 3.2.6.30.45.40-7 | Industrialization - Livestock | - | |
| 3.2.6.40.00.00-1 | REAL ESTATE LOANS | - | Record, at net book value, the portion of the Credit Operations portfolio applied in Real Estate Loans, according to the type of operation. |
| 3.2.6.40.10.00-8 | Non-Residential Real Estate | - | |
| 3.2.6.40.10.10-1 | Acquisition | - | |
| 3.2.6.40.10.20-4 | Construction | - | |
| 3.2.6.40.10.30-7 | Production | - | |
| 3.2.6.40.10.40-0 | Renovation and Expansion | - | |
| 3.2.6.40.30.00-2 | RESIDENTIAL REAL ESTATE | - | |
| 3.2.6.40.30.10-5 | Acquisition | - | |
| 3.2.6.40.30.20-8 | Construction | - | |
| 3.2.6.40.30.30-1 | Production | - | |
| 3.2.6.40.30.40-4 | Renovation and Expansion | - | |
| 3.2.6.40.40.00-9 | Real Estate Loans - Asset Portfolios - LIG | - | |
| 3.2.6.40.40.10-2 | Residential Real Estate - Acquisition | - | |
| 3.2.6.40.40.20-5 | Residential Real Estate - Construction | - | |
| 3.2.6.40.40.30-8 | Residential Real Estate - Production | - | |
| 3.2.6.40.40.40-1 | Non-Residential Real Estate - Acquisition | - | |
| 3.2.6.40.40.50-4 | Non-Residential Real Estate - Construction | - | |
| 3.2.6.40.40.60-7 | Non-Residential Real Estate - Production | - | |
| 3.2.6.50.00.00-0 | SECURITIES AND FINANCIAL INSTRUMENT FINANCING | - | Record, at net book value, the portion of the Credit Operations portfolio applied in Securities and Financial Instrument Financing. |
| 3.2.6.60.00.00-9 | INFRASTRUCTURE AND DEVELOPMENT FINANCING | - | Record, at net book value, the portion of the Credit Operations portfolio applied in Infrastructure and Development Financing, according to the type of operation. |
| 3.2.8.00.00.00-9 | Derivative Contracts - Notional Value | - | |
| 3.2.8.10.00.00-8 | LONG POSITION (BOUGHT) | - | Record the notional value of derivatives - bought positions. |
| 3.2.8.10.10.00-5 | Forward Operation - Items to Receive | - | |
| 3.2.8.10.10.10-8 | Shares | - | |
| 3.2.8.10.10.15-3 | Foreign Currencies | - | |
| 3.2.8.10.10.20-1 | Commodities | - | |
| 3.2.8.10.10.25-6 | Gold | - | |
| 3.2.8.10.10.30-4 | Foreign Exchange Contracts | - | |
| 3.2.8.10.10.90-2 | Others | - | |
| 3.2.8.10.20.00-2 | Swap | - | |
| 3.2.8.10.20.05-7 | Interest Rate | - | |
| 3.2.8.10.20.10-5 | Share Index | - | |
| 3.2.8.10.20.15-0 | Currency or Exchange Variation | - | |
| 3.2.8.10.20.20-8 | Commodities | - | |
| 3.2.8.10.20.90-9 | Others | - | |
| 3.2.8.10.30.00-9 | Future | - | |
| 3.2.8.10.30.05-4 | Interest Rate | - | |
| 3.2.8.10.30.10-2 | Share Index | - | |
| 3.2.8.10.30.15-7 | Currency or Exchange Variation | - | |
| 3.2.8.10.30.20-5 | Commodities | - | |
| 3.2.8.10.30.90-6 | Others | - | |
| 3.2.8.10.40.00-6 | Options | - | |
| 3.2.8.10.40.05-1 | Interest Rate | - | |
| 3.2.8.10.40.10-9 | Share Index | - | |
| 3.2.8.10.40.15-4 | Currency or Exchange Variation | - | |
| 3.2.8.10.40.20-2 | Commodities | - | |
| 3.2.8.10.40.90-3 | Others | - | |
| 3.2.8.10.90.00-1 | Other Derivatives | - | |
| 3.2.8.10.90.05-6 | Interest Rate | - | |
| 3.2.8.10.90.10-4 | Share Index | - | |
| 3.2.8.10.90.15-9 | Currency or Exchange Variation | - | |
| 3.2.8.10.90.20-7 | Commodities | - | |
| 3.2.8.10.90.90-8 | Others | - | |
| 3.2.8.20.00.00-7 | SHORT POSITION (SOLD) - CONTROL | - | Record the notional value of derivatives - sold positions - control. |
| 3.2.9.00.00.00-6 | Hedge Accounting | - | |
| 3.2.9.10.00.00-5 | HEDGE OBJECT ITEMS - LONG POSITION | - | Record the book value of active items designated as fair value, cash flow, or foreign investment hedge objects. |
| 3.2.9.10.10.00-2 | Fair Value Hedge | - | Record the book value of active items designated as fair value hedge objects. |
| 3.2.9.10.10.10-5 | Interfinancial Liquidity Applications | - | |
| 3.2.9.10.10.20-8 | Securities and Financial Instruments | - | |
| 3.2.9.10.10.30-1 | Credit Operations | - | |
| 3.2.9.10.10.40-4 | Other Operations with Credit Granting Characteristics | - | |
| 3.2.9.10.10.50-7 | Other Active Operations | - | |
| 3.2.9.10.10.60-0 | Firm Commitment Not Yet Recognized as an Asset | - | |
| 3.2.9.10.20.00-9 | Cash Flow Hedge | - | Record the book value of active items designated as cash flow hedge objects. |
| 3.2.9.10.20.10-2 | Interfinancial Liquidity Applications | - | |
| 3.2.9.10.20.20-5 | Securities and Financial Instruments | - | |
| 3.2.9.10.20.30-8 | Credit Operations | - | |
| 3.2.9.10.20.40-1 | Other Operations with Credit Granting Characteristics | - | |
| 3.2.9.10.20.50-4 | Other Active Operations | - |
| 3.2.9.10.20.60-7 | Unrecognized Firm Commitment | - | |
|---|---|---|---|
| 3.2.9.10.30.00-6 | Hedge of Foreign Investment | - | Record the book value of assets designated as hedged items for foreign investments. |
| 3.2.9.10.30.10-9 | Foreign Subsidiaries | - | |
| 3.2.9.10.30.20-2 | Foreign Affiliates/Controlled Entities | - | |
| 3.2.9.20.00.00-4 | HEDGED ITEMS - PASSIVE POSITION - CONTROL | - | Record the book value of liabilities designated as hedged items for fair value or cash flow hedges. |
| 3.2.9.30.00.00-3 | HEDGE INSTRUMENTS - PURCHASED POSITION | - | Record the reference value of the net purchased position of financial derivatives designated as fair value or cash flow hedge instruments. |
| 3.2.9.30.10.00-0 | Fair Value Hedge | - | Record the reference value of the net purchased position of financial derivatives designated as fair value hedge instruments. |
| 3.2.9.30.20.00-7 | Cash Flow Hedge | - | Record the reference value of the net purchased position of financial derivatives designated as cash flow hedge instruments. |
| 3.2.9.40.00.00-2 | HEDGE INSTRUMENTS - SOLD POSITION - COUNTERPARTY | - | Record the reference value of the net sold position of financial derivatives designated as fair value, cash flow, or foreign investment hedge instruments. |
Annex III
List of Accounting Items of Subgroup 3.3.0.00.00.00-6 FINANCIAL INSTRUMENTS: CREDIT RISK
| Account Code | Account Name | Attributes | Estban | Function |
|---|---|---|---|---|
| 3.3.0.00.00.00-6 | FINANCIAL INSTRUMENTS: CREDIT RISK | - | ||
| 3.3.1.00.00.00-3 | Financial Assets - Classification by Credit Risk Stages | - | ||
| 3.3.1.10.00.00-2 | STAGE 1 | UBDKIFJACTSWRLMNHYZ | - | Record financial assets allocated to the first credit risk stage, in accordance with current regulations. |
| 3.3.1.10.12.00-7 | Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.13.00-6 | Debt Securities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.13.10-9 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.13.15-4 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.13.20-2 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.13.25-7 | Private Bonds of Non-Financial Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.13.99-6 | Other Debt Securities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.16.00-3 | Credit Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.16.10-6 | Discounted Loans and Receivables | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.16.15-1 | Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.16.20-9 | Rural Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.16.30-2 | Real Estate Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.16.50-8 | Securities and Financial Instruments Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.16.60-1 | Infrastructure and Development Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.17.00-2 | Leasing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.18.00-1 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.18.10-4 | Credits from Honored Guarantees and Sureties | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.18.20-7 | Foreign Exchange Contract Advances, with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.18.30-0 | Bonds with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.18.90-8 | Other Operations with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.10.19.00-0 | Other Financial Assets | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.00.00-1 | STAGE 2 | UBDKIFJACTSWRLMNHYZ | - | Record financial assets allocated to the second credit risk stage, in accordance with current regulations. |
| 3.3.1.20.12.00-6 | Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.13.00-5 | Debt Securities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.13.10-8 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.13.15-3 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.13.20-1 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.13.25-6 | Private Bonds of Non-Financial Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.13.99-5 | Other Securities and Financial Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.16.00-2 | Credit Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.16.10-5 | Discounted Loans and Receivables | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.16.15-0 | Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.16.20-8 | Rural Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.16.30-1 | Real Estate Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.16.50-7 | Securities and Financial Instruments Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.16.60-0 | Infrastructure and Development Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.17.00-1 | Leasing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.18.00-0 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.18.10-3 | Credits from Honored Guarantees and Sureties | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.18.20-6 | Foreign Exchange Contract Advances, with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.18.30-9 | Bonds with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.18.90-7 | Other Operations with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.20.19.00-9 | Other Financial Assets | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.00.00-0 | STAGE 3 | UBDKIFJACTSWRLMNHYZ | - | Record financial assets allocated to the third credit risk stage, in accordance with current regulations. |
| 3.3.1.30.12.00-5 | Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.13.00-4 | Debt Securities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.13.10-7 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.13.15-2 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.13.20-0 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.13.25-5 | Private Bonds of Non-Financial Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.13.99-4 | Other Securities and Financial Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.16.00-1 | Credit Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.16.10-4 | Discounted Loans and Receivables | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.16.15-9 | Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.16.20-7 | Rural Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.16.30-0 | Real Estate Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.16.50-6 | Securities and Financial Instruments Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.16.60-9 | Infrastructure and Development Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.17.00-0 | Leasing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.18.00-9 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.18.10-2 | Credits from Honored Guarantees and Sureties | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.18.20-5 | Foreign Exchange Contract Advances, with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.18.30-8 | Bonds with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.18.90-6 | Other Operations with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.30.19.00-8 | Financial Assets | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.00.00-9 | SIMPLIFIED METHODOLOGY - NON-PERFORMING ASSETS | UBDKIFJACTSWRLMNHYZ | - | Record, by entities using the simplified methodology for calculating the provision for expected losses associated with credit risk, in accordance with current regulations, non-performing financial assets. |
| 3.3.1.40.12.00-4 | Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.13.00-3 | Debt Securities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.13.10-6 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.13.15-1 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.13.20-9 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.13.25-4 | Private Bonds of Non-Financial Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.13.99-3 | Other Securities and Financial Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.16.00-0 | Credit Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.16.10-3 | Discounted Loans and Receivables | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.16.15-8 | Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.16.20-6 | Rural Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.16.30-9 | Real Estate Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.16.50-5 | Securities and Financial Instruments Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.16.60-8 | Infrastructure and Development Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.17.00-9 | Leasing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.18.00-8 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.18.10-1 | Credits from Honored Guarantees and Sureties | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.18.20-4 | Foreign Exchange Contract Advances, with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.18.30-7 | Bonds with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.18.90-5 | Other Operations with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.40.19.00-7 | Other Financial Assets | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.00.00-8 | SIMPLIFIED METHODOLOGY - PROBLEMATIC ASSETS | UBDKIFJACTSWRLMNHYZ | - | Record, by entities using the simplified methodology for calculating the provision for expected losses associated with credit risk, in accordance with current regulations, problematic financial assets. |
| 3.3.1.50.12.00-3 | Interfinancial Liquidity Investments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.13.00-2 | Debt Securities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.13.10-5 | Federal Public Bonds | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.13.15-0 | Sovereign Bonds of Other Countries | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.13.20-8 | Private Bonds of Financial Institutions | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.13.25-3 | Private Bonds of Non-Financial Entities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.13.99-2 | Other Securities and Financial Instruments | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.16.00-9 | Credit Operations | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.16.10-2 | Discounted Loans and Receivables | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.16.15-7 | Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.16.20-5 | Rural Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.16.30-8 | Real Estate Loans | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.16.50-4 | Securities and Financial Instruments Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.16.60-7 | Infrastructure and Development Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.17.00-8 | Leasing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.18.00-7 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.18.10-0 | Credits from Honored Guarantees and Sureties | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.18.20-3 | Foreign Exchange Contract Advances, with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.18.30-6 | Bonds with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.18.90-4 | Other Operations with Credit Granting Characteristic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.1.50.19.00-6 | Other Financial Assets | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.00.00.00-0 | Financial Assets - Classification by Provision Portfolios | - | ||
| 3.3.2.10.00.00-9 | PORTFOLIO C1 | UBDKIFJACTSWRLMNHYZ | - | Record financial assets classified in Portfolio 1 (C1) of credit risk, for determining levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.10.10.00-6 | Non-Performing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.10.14-7 | From 0 to 14 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.10.30-5 | From 15 to 30 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.10.60-4 | From 31 to 60 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.10.90-3 | From 61 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.20.00-3 | Performing Problematic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.20.90-0 | From 0 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.00-0 | Non-Performing Problematic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.01-7 | Non-Performing - period less than one month | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.02-4 | Non-Performing - period equal to or greater than 1 and less than 2 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.03-1 | Non-Performing - period equal to or greater than 2 and less than 3 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.04-8 | Non-Performing - period equal to or greater than 3 and less than 4 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.05-5 | Non-Performing - period equal to or greater than 4 and less than 5 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.06-2 | Non-Performing - period equal to or greater than 5 and less than 6 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.07-9 | Non-Performing - period equal to or greater than 6 and less than 7 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.08-6 | Non-Performing - period equal to or greater than 7 and less than 8 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.09-3 | Non-Performing - period equal to or greater than 8 and less than 9 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.10-3 | Non-Performing - period equal to or greater than 9 and less than 10 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.11-0 | Non-Performing - period equal to or greater than 10 and less than 11 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.12-7 | Non-Performing - period equal to or greater than 11 and less than 12 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.13-4 | Non-Performing - period equal to or greater than 12 and less than 13 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.14-1 | Non-Performing - period equal to or greater than 13 and less than 14 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.15-8 | Non-Performing - period equal to or greater than 14 and less than 15 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.16-5 | Non-Performing - period equal to or greater than 15 and less than 16 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.17-2 | Non-Performing - period equal to or greater than 16 and less than 17 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.18-9 | Non-Performing - period equal to or greater than 17 and less than 18 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.19-6 | Non-Performing - period equal to or greater than 18 and less than 19 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.20-6 | Non-Performing - period equal to or greater than 19 and less than 20 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.21-3 | Non-Performing - period equal to or greater than 20 and less than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.10.30.22-0 | Non-Performing - period equal to or greater than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.00.00-8 | PORTFOLIO C2 | UBDKIFJACTSWRLMNHYZ | - | Record financial assets classified in Portfolio 2 (C2) of credit risk, for determining levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.20.10.00-5 | Non-Performing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.10.14-6 | From 0 to 14 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.10.30-4 | From 15 to 30 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.10.60-3 | From 31 to 60 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.10.90-2 | From 61 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.20.00-2 | Performing Problematic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.20.90-9 | From 0 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.00-9 | Non-Performing Problematic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.01-6 | Non-Performing - period less than one month | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.02-3 | Non-Performing - period equal to or greater than 1 and less than 2 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.03-0 | Non-Performing - period equal to or greater than 2 and less than 3 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.04-7 | Non-Performing - period equal to or greater than 3 and less than 4 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.05-4 | Non-Performing - period equal to or greater than 4 and less than 5 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.06-1 | Non-Performing - period equal to or greater than 5 and less than 6 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.07-8 | Non-Performing - period equal to or greater than 6 and less than 7 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.08-5 | Non-Performing - period equal to or greater than 7 and less than 8 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.09-2 | Non-Performing - period equal to or greater than 8 and less than 9 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.10-2 | Non-Performing - period equal to or greater than 9 and less than 10 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.11-9 | Non-Performing - period equal to or greater than 10 and less than 11 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.12-6 | Non-Performing - period equal to or greater than 11 and less than 12 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.13-3 | Non-Performing - period equal to or greater than 12 and less than 13 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.14-0 | Non-Performing - period equal to or greater than 13 and less than 14 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.15-7 | Non-Performing - period equal to or greater than 14 and less than 15 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.16-4 | Non-Performing - period equal to or greater than 15 and less than 16 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.17-1 | Non-Performing - period equal to or greater than 16 and less than 17 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.18-8 | Non-Performing - period equal to or greater than 17 and less than 18 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.19-5 | Non-Performing - period equal to or greater than 18 and less than 19 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.20-5 | Non-Performing - period equal to or greater than 19 and less than 20 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.21-2 | Non-Performing - period equal to or greater than 20 and less than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.20.30.22-9 | Non-Performing - period equal to or greater than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.00.00-7 | PORTFOLIO C3 | UBDKIFJACTSWRLMNHYZ | - | Record financial assets classified in Portfolio 3 (C3) of credit risk, for determining levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.30.10.00-4 | Non-Performing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.10.14-5 | From 0 to 14 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.10.30-3 | From 15 to 30 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.10.60-2 | From 31 to 60 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.10.90-1 | From 61 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.20.00-1 | Performing Problematic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.20.90-8 | From 0 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.00-8 | Non-Performing Problematic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.01-5 | Non-Performing - period less than one month | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.02-2 | Non-Performing - period equal to or greater than 1 and less than 2 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.03-9 | Non-Performing - period equal to or greater than 2 and less than 3 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.04-6 | Non-Performing - period equal to or greater than 3 and less than 4 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.05-3 | Non-Performing - period equal to or greater than 4 and less than 5 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.06-0 | Non-Performing - period equal to or greater than 5 and less than 6 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.07-7 | Non-Performing - period equal to or greater than 6 and less than 7 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.08-4 | Non-Performing - period equal to or greater than 7 and less than 8 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.09-1 | Non-Performing - period equal to or greater than 8 and less than 9 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.10-1 | Non-Performing - period equal to or greater than 9 and less than 10 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.11-8 | Non-Performing - period equal to or greater than 10 and less than 11 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.12-5 | Non-Performing - period equal to or greater than 11 and less than 12 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.13-2 | Non-Performing - period equal to or greater than 12 and less than 13 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.14-9 | Non-Performing - period equal to or greater than 13 and less than 14 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.15-6 | Non-Performing - period equal to or greater than 14 and less than 15 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.16-3 | Non-Performing - period equal to or greater than 15 and less than 16 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.17-0 | Non-Performing - period equal to or greater than 16 and less than 17 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.18-7 | Non-Performing - period equal to or greater than 17 and less than 18 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.19-4 | Non-Performing - period equal to or greater than 18 and less than 19 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.20-4 | Non-Performing - period equal to or greater than 19 and less than 20 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.21-1 | Non-Performing - period equal to or greater than 20 and less than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.30.30.22-8 | Non-Performing - period equal to or greater than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.00.00-6 | PORTFOLIO C4 | UBDKIFJACTSWRLMNHYZ | - | Record financial assets classified in Portfolio 4 (C4) of credit risk, for determining levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.40.10.00-3 | Non-Performing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.10.14-4 | From 0 to 14 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.10.30-2 | From 15 to 30 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.10.60-1 | From 31 to 60 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.10.90-0 | From 61 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.20.00-0 | Performing Problematic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.20.90-7 | From 0 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.00-7 | Non-Performing Problematic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.01-4 | Non-Performing - period less than one month | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.02-1 | Non-Performing - period equal to or greater than 1 and less than 2 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.03-8 | Non-Performing - period equal to or greater than 2 and less than 3 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.04-5 | Non-Performing - period equal to or greater than 3 and less than 4 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.05-2 | Non-Performing - period equal to or greater than 4 and less than 5 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.06-9 | Non-Performing - period equal to or greater than 5 and less than 6 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.07-6 | Non-Performing - period equal to or greater than 6 and less than 7 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.08-3 | Non-Performing - period equal to or greater than 7 and less than 8 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.09-0 | Non-Performing - period equal to or greater than 8 and less than 9 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.10-0 | Non-Performing - period equal to or greater than 9 and less than 10 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.11-7 | Non-Performing - period equal to or greater than 10 and less than 11 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.12-4 | Non-Performing - period equal to or greater than 11 and less than 12 months | UBDKIFJACTSWRLMNHYZ | - |
| 3.3.2.40.30.13-1 | Non-performing - period equal to or greater than 12 and less than 13 months | UBDKIFJACTSWRLMNHYZ | - | |
|---|---|---|---|---|
| 3.3.2.40.30.14-8 | Non-performing - period equal to or greater than 13 and less than 14 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.15-5 | Non-performing - period equal to or greater than 14 and less than 15 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.16-2 | Non-performing - period equal to or greater than 15 and less than 16 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.17-9 | Non-performing - period equal to or greater than 16 and less than 17 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.18-6 | Non-performing - period equal to or greater than 17 and less than 18 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.19-3 | Non-performing - period equal to or greater than 18 and less than 19 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.20-3 | Non-performing - period equal to or greater than 19 and less than 20 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.21-0 | Non-performing - period equal to or greater than 20 and less than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.40.30.22-7 | Non-performing - period equal to or greater than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.00.00-5 | PORTFOLIO C5 | UBDKIFJACTSWRLMNHYZ | - | Record financial assets classified in Credit Risk Portfolio 5 (C5), for the determination of levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.50.10.00-2 | Non-Problematic | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.10.14-3 | From 0 to 14 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.10.30-1 | From 15 to 30 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.10.60-0 | From 31 to 60 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.10.90-9 | From 61 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.20.00-9 | Problematic Performing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.20.90-6 | From 0 to 90 days overdue | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.00-6 | Problematic Non-Performing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.01-3 | Non-performing - period less than one month | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.02-0 | Non-performing - period equal to or greater than 1 and less than 2 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.03-7 | Non-performing - period equal to or greater than 2 and less than 3 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.04-4 | Non-performing - period equal to or greater than 3 and less than 4 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.05-1 | Non-performing - period equal to or greater than 4 and less than 5 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.06-8 | Non-performing - period equal to or greater than 5 and less than 6 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.07-5 | Non-performing - period equal to or greater than 6 and less than 7 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.08-2 | Non-performing - period equal to or greater than 7 and less than 8 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.09-9 | Non-performing - period equal to or greater than 8 and less than 9 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.10-9 | Non-performing - period equal to or greater than 9 and less than 10 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.11-6 | Non-performing - period equal to or greater than 10 and less than 11 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.12-3 | Non-performing - period equal to or greater than 11 and less than 12 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.13-0 | Non-performing - period equal to or greater than 12 and less than 13 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.14-7 | Non-performing - period equal to or greater than 13 and less than 14 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.15-4 | Non-performing - period equal to or greater than 14 and less than 15 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.16-1 | Non-performing - period equal to or greater than 15 and less than 16 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.17-8 | Non-performing - period equal to or greater than 16 and less than 17 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.18-5 | Non-performing - period equal to or greater than 17 and less than 18 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.19-2 | Non-performing - period equal to or greater than 18 and less than 19 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.20-2 | Non-performing - period equal to or greater than 19 and less than 20 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.21-9 | Non-performing - period equal to or greater than 20 and less than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.2.50.30.22-6 | Non-performing - period equal to or greater than 21 months | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.3.00.00.00-7 | Credits Written Off as Loss | - | ||
| 3.3.3.10.00.00-6 | CREDITS WRITTEN OFF AS LOSS - STOCK | UBDKIFJACTSWRLMNHYZ | - | Record the book value of credits written off as loss, observing that: I - the values may only contain revenues and charges of any nature recognized in accounting; and II - any adjustments to the values existing in the aforementioned account may be made through the use of internal sub-accounts, for managerial control of the debit balance of the operation. |
| 3.3.3.10.10.00-3 | Private Sector | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.3.10.20.00-0 | Public Sector | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.4.00.00.00-4 | Credit Commitments and Credits to be Disbursed | UBDKIFJASWERLMNYZ | - | |
| 3.3.4.10.00.00-3 | NON-CANCELLABLE | UBDKIFJASWERLMNYZ | - | Record credit commitments and credits to be disbursed subject to provision for expected losses associated with credit risk, in accordance with current regulations. |
| 3.3.4.10.10.00-0 | Credit Commitments | UBDKIFJASWERLMNYZ | - | |
| 3.3.4.10.20.00-7 | Credits to be Disbursed | UBDKIFJASWERLMNYZ | - | |
| 3.3.4.20.00.00-2 | CANCELLABLE | UBDKIFJASWERLMNYZ | - | Record credit commitments and credits to be disbursed not subject to provision for expected losses associated with credit risk, in accordance with current regulations. |
| 3.3.4.20.10.00-9 | Credit Commitments | UBDKIFJASWERLMNYZ | - | |
| 3.3.4.20.20.00-6 | Credits to be Disbursed | UBDKIFJASWERLMNYZ | - | |
| 3.3.5.00.00.00-1 | Financial Guarantees Provided | UBDKIFJSWRLMNZ | - | |
| 3.3.5.10.00.00-0 | LIABILITY FOR FINANCIAL GUARANTEES PROVIDED | UBDKIFJSWRLMNZ | - | Record the total amounts of financial guarantees provided by the institution, in counterpart to title 9.0.1.30.00.00-5 LIABILITIES FOR GUARANTEES PROVIDED. |
| 3.3.5.10.10.00-7 | Linked to International Trade of Goods | UBDKIFJSWRLMNZ | - | |
| 3.3.5.10.20.00-4 | Linked to Bidding, Auctions, Provision of Services or Execution of Works | UBDKIFJSWRLMNZ | - | |
| 3.3.5.10.30.00-1 | Linked to Supply of Goods | UBDKIFJSWRLMNZ | - | |
| 3.3.5.10.40.00-8 | Linked to Distribution of Securities by Public Offering | UBDKIFJSWRLMNZ | - | |
| 3.3.5.10.50.00-5 | Surety or Guarantee in Judicial and Administrative Proceedings of a Fiscal Nature | UBDKIFJSWRLMNZ | - | |
| 3.3.5.10.90.00-3 | Other Sureties | UBDKIFJSWRLMNZ | - | |
| 3.3.5.10.95.00-8 | Other Bank Guarantees | UBDKIFJSWRLMNZ | - | |
| 3.3.5.10.99.00-4 | Other Financial Guarantees Provided | UBDKIFSWRLMNZ | - | |
| 3.3.8.00.00.00-2 | Contractual Interest Revenue Not Recognized in Accounting | - | ||
| 3.3.8.16.00.00-9 | CREDIT OPERATIONS | UBDKIFJACTSWRLMNHYZ | - | Record the value of contractual interest in credit operations not recognized in accounting due to regulatory criteria for cessation of revenue recognition, accumulated until the time of write-off as loss. |
| 3.3.8.16.10.00-6 | Discounted Loans and Receivables | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.8.16.15.00-1 | Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.8.16.20.00-3 | Rural Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.8.16.30.00-0 | Real Estate Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.8.16.50.00-4 | Financing of Securities | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.8.16.60.00-1 | Infrastructure and Development Financing | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.8.18.00.00-5 | OTHER OPERATIONS WITH CREDIT GRANTING CHARACTERISTICS | UBDKIFJACTSWRLMNHYZ | - | Record the value of contractual interest in other operations with credit granting characteristics not recognized in accounting due to regulatory criteria for cessation of revenue recognition, accumulated until the time of write-off as loss. |
| 3.3.8.18.10.00-2 | Credits from Honored Sureties and Guarantees | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.8.18.20.00-9 | Forward Exchange Contracts with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.8.18.30.00-6 | Instruments with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - | |
| 3.3.8.18.90.00-8 | Other Operations with Credit Granting Characteristics | UBDKIFJACTSWRLMNHYZ | - |
Annex III
(Annex III with wording given, from 1/8/2024, by Instruction Normative BCB No. 495, of 7/26/2024.)
List of Accounting Items of Subgroup 3.3.0.00.00.00-6 FINANCIAL INSTRUMENTS AND LEASING: CREDIT RISK
| Account Code | Account Name | Balance | Function |
|---|---|---|---|
| 3.3.0.00.00.00-6 | FINANCIAL INSTRUMENTS AND LEASING: CREDIT RISK | - | |
| 3.3.1.00.00.00-3 | Financial Assets - Classification by Credit Risk Stages | - | |
| 3.3.1.10.00.00-2 | STAGE 1 | - | Record, at gross book value, financial assets allocated to the first credit risk stage, in accordance with current regulations. |
| 3.3.1.10.12.00-7 | Interfinancial Liquidity Applications | - | |
| 3.3.1.10.13.00-6 | Debt Securities | - | |
| 3.3.1.10.13.10-9 | Federal Public Bonds | - | |
| 3.3.1.10.13.15-4 | Sovereign Bonds of Other Countries | - | |
| 3.3.1.10.13.20-2 | Private Bonds of Financial Institutions | - | |
| 3.3.1.10.13.25-7 | Private Bonds of Non-Financial Entities | - | |
| 3.3.1.10.13.99-6 | Other Debt Securities | - | |
| 3.3.1.10.16.00-3 | Credit Operations | - | |
| 3.3.1.10.16.10-6 | Discounted Loans and Receivables | - | |
| 3.3.1.10.16.15-1 | Loans | - | |
| 3.3.1.10.16.20-9 | Rural Loans | - | |
| 3.3.1.10.16.30-2 | Real Estate Loans | - | |
| 3.3.1.10.16.50-8 | Securities and Financial Instruments Loans | - | |
| 3.3.1.10.16.60-1 | Infrastructure and Development Loans | - | |
| 3.3.1.10.17.00-2 | Leasing | - | |
| 3.3.1.10.18.00-1 | Other Operations with Credit Granting Characteristics | - | |
| 3.3.1.10.18.10-4 | Credits from Honored Guarantees and Sureties | - | |
| 3.3.1.10.18.20-7 | Advance on Foreign Exchange Contract, with Credit Granting Characteristic | - | |
| 3.3.1.10.18.30-0 | Securities with Credit Granting Characteristic | - | |
| 3.3.1.10.18.90-8 | Other Operations with Credit Granting Characteristic | - | |
| 3.3.1.10.19.00-0 | Other Financial Assets | - | |
| 3.3.1.20.00.00-1 | STAGE 2 | - | Record, at gross book value, financial assets allocated to the second credit risk stage, in accordance with current regulations. |
| 3.3.1.20.12.00-6 | Interfinancial Liquidity Applications | - | |
| 3.3.1.20.13.00-5 | Debt Securities | - | |
| 3.3.1.20.13.10-8 | Federal Public Bonds | - | |
| 3.3.1.20.13.15-3 | Sovereign Bonds of Other Countries | - | |
| 3.3.1.20.13.20-1 | Private Bonds of Financial Institutions | - | |
| 3.3.1.20.13.25-6 | Private Bonds of Non-Financial Entities | - | |
| 3.3.1.20.13.99-5 | Other Securities and Financial Instruments | - | |
| 3.3.1.20.16.00-2 | Credit Operations | - | |
| 3.3.1.20.16.10-5 | Discounted Loans and Receivables | - | |
| 3.3.1.20.16.15-0 | Loans | - | |
| 3.3.1.20.16.20-8 | Rural Loans | - | |
| 3.3.1.20.16.30-1 | Real Estate Loans | - | |
| 3.3.1.20.16.50-7 | Securities and Financial Instruments Loans | - | |
| 3.3.1.20.16.60-0 | Infrastructure and Development Loans | - | |
| 3.3.1.20.17.00-1 | Leasing | - | |
| 3.3.1.20.18.00-0 | Other Operations with Credit Granting Characteristics | - | |
| 3.3.1.20.18.10-3 | Credits from Honored Guarantees and Sureties | - | |
| 3.3.1.20.18.20-6 | Advance on Foreign Exchange Contract, with Credit Granting Characteristic | - | |
| 3.3.1.20.18.30-9 | Securities with Credit Granting Characteristic | - | |
| 3.3.1.20.18.90-7 | Other Operations with Credit Granting Characteristic | - | |
| 3.3.1.20.19.00-9 | Other Financial Assets | - | |
| 3.3.1.30.00.00-0 | STAGE 3 | - | Record, at gross book value, financial assets allocated to the third credit risk stage, in accordance with current regulations. |
| 3.3.1.30.12.00-5 | Interfinancial Liquidity Applications | - | |
| 3.3.1.30.13.00-4 | Debt Securities | - | |
| 3.3.1.30.13.10-7 | Federal Public Bonds | - | |
| 3.3.1.30.13.15-2 | Sovereign Bonds of Other Countries | - | |
| 3.3.1.30.13.20-0 | Private Bonds of Financial Institutions | - | |
| 3.3.1.30.13.25-5 | Private Bonds of Non-Financial Entities | - | |
| 3.3.1.30.13.99-4 | Other Securities and Financial Instruments | - | |
| 3.3.1.30.16.00-1 | Credit Operations | - | |
| 3.3.1.30.16.10-4 | Discounted Loans and Receivables | - | |
| 3.3.1.30.16.15-9 | Loans | - | |
| 3.3.1.30.16.20-7 | Rural Loans | - | |
| 3.3.1.30.16.30-0 | Real Estate Loans | - | |
| 3.3.1.30.16.50-6 | Securities and Financial Instruments Loans | - | |
| 3.3.1.30.16.60-9 | Infrastructure and Development Loans | - | |
| 3.3.1.30.17.00-0 | Leasing | - | |
| 3.3.1.30.18.00-9 | Other Operations with Credit Granting Characteristics | - | |
| 3.3.1.30.18.10-2 | Credits from Honored Guarantees and Sureties | - | |
| 3.3.1.30.18.20-5 | Advance on Foreign Exchange Contract, with Credit Granting Characteristic | - | |
| 3.3.1.30.18.30-8 | Securities with Credit Granting Characteristic | - | |
| 3.3.1.30.18.90-6 | Other Operations with Credit Granting Characteristic | - | |
| 3.3.1.30.19.00-8 | Other Financial Assets | - | |
| 3.3.1.40.00.00-9 | SIMPLIFIED METHODOLOGY - NON-PERFORMING ASSETS | - | Record, by entities using the simplified methodology for calculating the provision for expected losses associated with credit risk, in accordance with current regulations, non-performing financial assets at their gross book value. |
| 3.3.1.40.12.00-4 | Interfinancial Liquidity Applications | - | |
| 3.3.1.40.13.00-3 | Debt Securities | - | |
| 3.3.1.40.13.10-6 | Federal Public Bonds | - | |
| 3.3.1.40.13.15-1 | Sovereign Bonds of Other Countries | - | |
| 3.3.1.40.13.20-9 | Private Bonds of Financial Institutions | - | |
| 3.3.1.40.13.25-4 | Private Bonds of Non-Financial Entities | - | |
| 3.3.1.40.13.99-3 | Other Securities and Financial Instruments | - | |
| 3.3.1.40.16.00-0 | Credit Operations | - | |
| 3.3.1.40.16.10-3 | Discounted Loans and Receivables | - | |
| 3.3.1.40.16.15-8 | Loans | - | |
| 3.3.1.40.16.20-6 | Rural Loans | - | |
| 3.3.1.40.16.30-9 | Real Estate Loans | - | |
| 3.3.1.40.16.50-5 | Securities and Financial Instruments Loans | - | |
| 3.3.1.40.16.60-8 | Infrastructure and Development Loans | - | |
| 3.3.1.40.17.00-9 | Leasing | - | |
| 3.3.1.40.18.00-8 | Other Operations with Credit Granting Characteristics | - | |
| 3.3.1.40.18.10-1 | Credits from Honored Guarantees and Sureties | - | |
| 3.3.1.40.18.20-4 | Advance on Foreign Exchange Contract, with Credit Granting Characteristic | - | |
| 3.3.1.40.18.30-7 | Securities with Credit Granting Characteristic | - | |
| 3.3.1.40.18.90-5 | Other Operations with Credit Granting Characteristic | - | |
| 3.3.1.40.19.00-7 | Other Financial Assets | - | |
| 3.3.1.50.00.00-8 | SIMPLIFIED METHODOLOGY - PROBLEMATIC ASSETS | - | Record, by entities using the simplified methodology for calculating the provision for expected losses associated with credit risk, in accordance with current regulations, problematic financial assets at their gross book value. |
| 3.3.1.50.12.00-3 | Interfinancial Liquidity Applications | - | |
| 3.3.1.50.13.00-2 | Debt Securities | - | |
| 3.3.1.50.13.10-5 | Federal Public Bonds | - | |
| 3.3.1.50.13.15-0 | Sovereign Bonds of Other Countries | - | |
| 3.3.1.50.13.20-8 | Private Bonds of Financial Institutions | - | |
| 3.3.1.50.13.25-3 | Private Bonds of Non-Financial Entities | - | |
| 3.3.1.50.13.99-2 | Other Securities and Financial Instruments | - | |
| 3.3.1.50.16.00-9 | Credit Operations | - | |
| 3.3.1.50.16.10-2 | Discounted Loans and Receivables | - | |
| 3.3.1.50.16.15-7 | Loans | - | |
| 3.3.1.50.16.20-5 | Rural Loans | - | |
| 3.3.1.50.16.30-8 | Real Estate Loans | - | |
| 3.3.1.50.16.50-4 | Securities and Financial Instruments Loans | - | |
| 3.3.1.50.16.60-7 | Infrastructure and Development Loans | - | |
| 3.3.1.50.17.00-8 | Leasing | - | |
| 3.3.1.50.18.00-7 | Other Operations with Credit Granting Characteristics | - | |
| 3.3.1.50.18.10-0 | Credits from Honored Guarantees and Sureties | - | |
| 3.3.1.50.18.20-3 | Advance on Foreign Exchange Contract, with Credit Granting Characteristic | - | |
| 3.3.1.50.18.30-6 | Securities with Credit Granting Characteristic | - | |
| 3.3.1.50.18.90-4 | Other Operations with Credit Granting Characteristic | - | |
| 3.3.1.50.19.00-6 | Other Financial Assets | - | |
| 3.3.2.00.00.00-0 | Financial Assets - Classification by Provision Portfolios | - | |
| 3.3.2.10.00.00-9 | PORTFOLIO C1 | - | Record, at gross book value, financial assets classified in Portfolio 1 (C1) of credit risk, for the determination of levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.10.10.00-6 | Non-Problematic | - | |
| 3.3.2.10.10.14-7 | From 0 to 14 days past due | - | |
| 3.3.2.10.10.30-5 | From 15 to 30 days past due | - | |
| 3.3.2.10.10.60-4 | From 31 to 60 days past due | - | |
| 3.3.2.10.10.90-3 | From 61 to 90 days past due | - | |
| 3.3.2.10.20.00-3 | Performing Problematic | - | |
| 3.3.2.10.20.90-0 | From 0 to 90 days past due | - | |
| 3.3.2.10.30.00-0 | Non-Performing Problematic | - | |
| 3.3.2.10.30.01-7 | Non-Performing - period less than one month | - | |
| 3.3.2.10.30.02-4 | Non-Performing - period equal to or greater than 1 and less than 2 months | - | |
| 3.3.2.10.30.03-1 | Non-Performing - period equal to or greater than 2 and less than 3 months | - | |
| 3.3.2.10.30.04-8 | Non-Performing - period equal to or greater than 3 and less than 4 months | - | |
| 3.3.2.10.30.05-5 | Non-Performing - period equal to or greater than 4 and less than 5 months | - | |
| 3.3.2.10.30.06-2 | Non-Performing - period equal to or greater than 5 and less than 6 months | - | |
| 3.3.2.10.30.07-9 | Non-Performing - period equal to or greater than 6 and less than 7 months | - | |
| 3.3.2.10.30.08-6 | Non-Performing - period equal to or greater than 7 and less than 8 months | - | |
| 3.3.2.10.30.09-3 | Non-Performing - period equal to or greater than 8 and less than 9 months | - | |
| 3.3.2.10.30.10-3 | Non-Performing - period equal to or greater than 9 and less than 10 months | - | |
| 3.3.2.10.30.11-0 | Non-Performing - period equal to or greater than 10 and less than 11 months | - | |
| 3.3.2.10.30.12-7 | Non-Performing - period equal to or greater than 11 and less than 12 months | - | |
| 3.3.2.10.30.13-4 | Non-Performing - period equal to or greater than 12 and less than 13 months | - | |
| 3.3.2.10.30.14-1 | Non-Performing - period equal to or greater than 13 and less than 14 months | - | |
| 3.3.2.10.30.15-8 | Non-Performing - period equal to or greater than 14 and less than 15 months | - | |
| 3.3.2.10.30.16-5 | Non-Performing - period equal to or greater than 15 and less than 16 months | - | |
| 3.3.2.10.30.17-2 | Non-Performing - period equal to or greater than 16 and less than 17 months | - | |
| 3.3.2.10.30.18-9 | Non-Performing - period equal to or greater than 17 and less than 18 months | - | |
| 3.3.2.10.30.19-6 | Non-Performing - period equal to or greater than 18 and less than 19 months | - | |
| 3.3.2.10.30.20-6 | Non-Performing - period equal to or greater than 19 and less than 20 months | - | |
| 3.3.2.10.30.21-3 | Non-Performing - period equal to or greater than 20 and less than 21 months | - | |
| 3.3.2.10.30.22-0 | Non-Performing - period equal to or greater than 21 months | - | |
| 3.3.2.20.00.00-8 | PORTFOLIO C2 | - | Record, at gross book value, financial assets classified in Portfolio 2 (C2) of credit risk, for the determination of levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.20.10.00-5 | Non-Problematic | - | |
| 3.3.2.20.10.14-6 | From 0 to 14 days past due | - | |
| 3.3.2.20.10.30-4 | From 15 to 30 days past due | - | |
| 3.3.2.20.10.60-3 | From 31 to 60 days past due | - | |
| 3.3.2.20.10.90-2 | From 61 to 90 days past due | - | |
| 3.3.2.20.20.00-2 | Performing Problematic | - | |
| 3.3.2.20.20.90-9 | From 0 to 90 days past due | - | |
| 3.3.2.20.30.00-9 | Non-Performing Problematic | - | |
| 3.3.2.20.30.01-6 | Non-Performing - period less than one month | - | |
| 3.3.2.20.30.02-3 | Non-Performing - period equal to or greater than 1 and less than 2 months | - | |
| 3.3.2.20.30.03-0 | Non-Performing - period equal to or greater than 2 and less than 3 months | - | |
| 3.3.2.20.30.04-7 | Non-Performing - period equal to or greater than 3 and less than 4 months | - | |
| 3.3.2.20.30.05-4 | Non-Performing - period equal to or greater than 4 and less than 5 months | - | |
| 3.3.2.20.30.06-1 | Non-Performing - period equal to or greater than 5 and less than 6 months | - | |
| 3.3.2.20.30.07-8 | Non-Performing - period equal to or greater than 6 and less than 7 months | - | |
| 3.3.2.20.30.08-5 | Non-Performing - period equal to or greater than 7 and less than 8 months | - | |
| 3.3.2.20.30.09-2 | Non-Performing - period equal to or greater than 8 and less than 9 months | - | |
| 3.3.2.20.30.10-2 | Non-Performing - period equal to or greater than 9 and less than 10 months | - | |
| 3.3.2.20.30.11-9 | Non-Performing - period equal to or greater than 10 and less than 11 months | - | |
| 3.3.2.20.30.12-6 | Non-Performing - period equal to or greater than 11 and less than 12 months | - | |
| 3.3.2.20.30.13-3 | Non-Performing - period equal to or greater than 12 and less than 13 months | - | |
| 3.3.2.20.30.14-0 | Non-Performing - period equal to or greater than 13 and less than 14 months | - | |
| 3.3.2.20.30.15-7 | Non-Performing - period equal to or greater than 14 and less than 15 months | - | |
| 3.3.2.20.30.16-4 | Non-Performing - period equal to or greater than 15 and less than 16 months | - | |
| 3.3.2.20.30.17-1 | Non-Performing - period equal to or greater than 16 and less than 17 months | - | |
| 3.3.2.20.30.18-8 | Non-Performing - period equal to or greater than 17 and less than 18 months | - | |
| 3.3.2.20.30.19-5 | Non-Performing - period equal to or greater than 18 and less than 19 months | - | |
| 3.3.2.20.30.20-5 | Non-Performing - period equal to or greater than 19 and less than 20 months | - | |
| 3.3.2.20.30.21-2 | Non-Performing - period equal to or greater than 20 and less than 21 months | - | |
| 3.3.2.20.30.22-9 | Non-Performing - period equal to or greater than 21 months | - | |
| 3.3.2.30.00.00-7 | PORTFOLIO C3 | - | Record, at gross book value, financial assets classified in Portfolio 3 (C3) of credit risk, for the determination of levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.30.10.00-4 | Non-Problematic | - | |
| 3.3.2.30.10.14-5 | From 0 to 14 days past due | - | |
| 3.3.2.30.10.30-3 | From 15 to 30 days past due | - | |
| 3.3.2.30.10.60-2 | From 31 to 60 days past due | - | |
| 3.3.2.30.10.90-1 | From 61 to 90 days past due | - | |
| 3.3.2.30.20.00-1 | Performing Problematic | - | |
| 3.3.2.30.20.90-8 | From 0 to 90 days past due | - | |
| 3.3.2.30.30.00-8 | Non-Performing Problematic | - | |
| 3.3.2.30.30.01-5 | Non-Performing - period less than one month | - | |
| 3.3.2.30.30.02-2 | Non-Performing - period equal to or greater than 1 and less than 2 months | - | |
| 3.3.2.30.30.03-9 | Non-Performing - period equal to or greater than 2 and less than 3 months | - | |
| 3.3.2.30.30.04-6 | Non-Performing - period equal to or greater than 3 and less than 4 months | - | |
| 3.3.2.30.30.05-3 | Non-Performing - period equal to or greater than 4 and less than 5 months | - | |
| 3.3.2.30.30.06-0 | Non-Performing - period equal to or greater than 5 and less than 6 months | - | |
| 3.3.2.30.30.07-7 | Non-Performing - period equal to or greater than 6 and less than 7 months | - | |
| 3.3.2.30.30.08-4 | Non-Performing - period equal to or greater than 7 and less than 8 months | - | |
| 3.3.2.30.30.09-1 | Non-Performing - period equal to or greater than 8 and less than 9 months | - | |
| 3.3.2.30.30.10-1 | Non-Performing - period equal to or greater than 9 and less than 10 months | - | |
| 3.3.2.30.30.11-8 | Non-Performing - period equal to or greater than 10 and less than 11 months | - | |
| 3.3.2.30.30.12-5 | Non-Performing - period equal to or greater than 11 and less than 12 months | - | |
| 3.3.2.30.30.13-2 | Non-Performing - period equal to or greater than 12 and less than 13 months | - | |
| 3.3.2.30.30.14-9 | Non-Performing - period equal to or greater than 13 and less than 14 months | - | |
| 3.3.2.30.30.15-6 | Non-Performing - period equal to or greater than 14 and less than 15 months | - | |
| 3.3.2.30.30.16-3 | Non-Performing - period equal to or greater than 15 and less than 16 months | - | |
| 3.3.2.30.30.17-0 | Non-Performing - period equal to or greater than 16 and less than 17 months | - | |
| 3.3.2.30.30.18-7 | Non-Performing - period equal to or greater than 17 and less than 18 months | - | |
| 3.3.2.30.30.19-4 | Non-Performing - period equal to or greater than 18 and less than 19 months | - | |
| 3.3.2.30.30.20-4 | Non-Performing - period equal to or greater than 19 and less than 20 months | - | |
| 3.3.2.30.30.21-1 | Non-Performing - period equal to or greater than 20 and less than 21 months | - | |
| 3.3.2.30.30.22-8 | Non-Performing - period equal to or greater than 21 months | - | |
| 3.3.2.40.00.00-6 | PORTFOLIO C4 | - | Record, at gross book value, financial assets classified in Portfolio 4 (C4) of credit risk, for the determination of levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.40.10.00-3 | Non-Problematic | - | |
| 3.3.2.40.10.14-4 | From 0 to 14 days past due | - | |
| 3.3.2.40.10.30-2 | From 15 to 30 days past due | - | |
| 3.3.2.40.10.60-1 | From 31 to 60 days past due | - | |
| 3.3.2.40.10.90-0 | From 61 to 90 days past due | - | |
| 3.3.2.40.20.00-0 | Performing Problematic | - | |
| 3.3.2.40.20.90-7 | From 0 to 90 days past due | - | |
| 3.3.2.40.30.00-7 | Non-Performing Problematic | - | |
| 3.3.2.40.30.01-4 | Non-Performing - period less than one month | - | |
| 3.3.2.40.30.02-1 | Non-Performing - period equal to or greater than 1 and less than 2 months | - | |
| 3.3.2.40.30.03-8 | Non-Performing - period equal to or greater than 2 and less than 3 months | - | |
| 3.3.2.40.30.04-5 | Non-Performing - period equal to or greater than 3 and less than 4 months | - | |
| 3.3.2.40.30.05-2 | Non-Performing - period equal to or greater than 4 and less than 5 months | - | |
| 3.3.2.40.30.06-9 | Non-Performing - period equal to or greater than 5 and less than 6 months | - | |
| 3.3.2.40.30.07-6 | Non-Performing - period equal to or greater than 6 and less than 7 months | - | |
| 3.3.2.40.30.08-3 | Non-Performing - period equal to or greater than 7 and less than 8 months | - | |
| 3.3.2.40.30.09-0 | Non-Performing - period equal to or greater than 8 and less than 9 months | - | |
| 3.3.2.40.30.10-0 | Non-Performing - period equal to or greater than 9 and less than 10 months | - | |
| 3.3.2.40.30.11-7 | Non-Performing - period equal to or greater than 10 and less than 11 months | - | |
| 3.3.2.40.30.12-4 | Non-Performing - period equal to or greater than 11 and less than 12 months | - | |
| 3.3.2.40.30.13-1 | Non-Performing - period equal to or greater than 12 and less than 13 months | - | |
| 3.3.2.40.30.14-8 | Non-Performing - period equal to or greater than 13 and less than 14 months | - | |
| 3.3.2.40.30.15-5 | Non-Performing - period equal to or greater than 14 and less than 15 months | - | |
| 3.3.2.40.30.16-2 | Non-Performing - period equal to or greater than 15 and less than 16 months | - | |
| 3.3.2.40.30.17-9 | Non-Performing - period equal to or greater than 16 and less than 17 months | - | |
| 3.3.2.40.30.18-6 | Non-Performing - period equal to or greater than 17 and less than 18 months | - | |
| 3.3.2.40.30.19-3 | Non-Performing - period equal to or greater than 18 and less than 19 months | - | |
| 3.3.2.40.30.20-3 | Non-Performing - period equal to or greater than 19 and less than 20 months | - | |
| 3.3.2.40.30.21-0 | Non-Performing - period equal to or greater than 20 and less than 21 months | - | |
| 3.3.2.40.30.22-7 | Non-Performing - period equal to or greater than 21 months | - | |
| 3.3.2.50.00.00-5 | PORTFOLIO C5 | - | Record, at gross book value, financial assets classified in Portfolio 5 (C5) of credit risk, for the determination of levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 3.3.2.50.10.00-2 | Non-Problematic | - | |
| 3.3.2.50.10.14-3 | From 0 to 14 days past due | - | |
| 3.3.2.50.10.30-1 | From 15 to 30 days past due | - | |
| 3.3.2.50.10.60-0 | From 31 to 60 days past due | - | |
| 3.3.2.50.10.90-9 | From 61 to 90 days past due | - | |
| 3.3.2.50.20.00-9 | Performing Problematic | - | |
| 3.3.2.50.20.90-6 | From 0 to 90 days past due | - | |
| 3.3.2.50.30.00-6 | Non-Performing Problematic | - | |
| 3.3.2.50.30.01-3 | Non-Performing - period less than one month | - | |
| 3.3.2.50.30.02-0 | Non-Performing - period equal to or greater than 1 and less than 2 months | - | |
| 3.3.2.50.30.03-7 | Non-Performing - period equal to or greater than 2 and less than 3 months | - | |
| 3.3.2.50.30.04-4 | Non-Performing - period equal to or greater than 3 and less than 4 months | - | |
| 3.3.2.50.30.05-1 | Non-Performing - period equal to or greater than 4 and less than 5 months | - | |
| 3.3.2.50.30.06-8 | Non-Performing - period equal to or greater than 5 and less than 6 months | - | |
| 3.3.2.50.30.07-5 | Non-Performing - period equal to or greater than 6 and less than 7 months | - | |
| 3.3.2.50.30.08-2 | Non-Performing - period equal to or greater than 7 and less than 8 months | - |
| 3.3.2.50.30.09-9 | Non-performing - period equal to or greater than 8 and less than 9 months | - | ||||
|---|---|---|---|---|---|---|
| 3.3.2.50.30.10-9 | Non-performing - period equal to or greater than 9 and less than 10 months | - | ||||
| 3.3.2.50.30.11-6 | Non-performing - period equal to or greater than 10 and less than 11 months | - | ||||
| 3.3.2.50.30.12-3 | Non-performing - period equal to or greater than 11 and less than 12 months | - | ||||
| 3.3.2.50.30.13-0 | Non-performing - period equal to or greater than 12 and less than 13 months | - | ||||
| 3.3.2.50.30.14-7 | Non-performing - period equal to or greater than 13 and less than 14 months | - | ||||
| 3.3.2.50.30.15-4 | Non-performing - period equal to or greater than 14 and less than 15 months | - | ||||
| 3.3.2.50.30.16-1 | Non-performing - period equal to or greater than 15 and less than 16 months | - | ||||
| 3.3.2.50.30.17-8 | Non-performing - period equal to or greater than 16 and less than 17 months | - | ||||
| 3.3.2.50.30.18-5 | Non-performing - period equal to or greater than 17 and less than 18 months | - | ||||
| 3.3.2.50.30.19-2 | Non-performing - period equal to or greater than 18 and less than 19 months | - | ||||
| 3.3.2.50.30.20-2 | Non-performing - period equal to or greater than 19 and less than 20 months | - | ||||
| 3.3.2.50.30.21-9 | Non-performing - period equal to or greater than 20 and less than 21 months | - | ||||
| 3.3.2.50.30.22-6 | Non-performing - period equal to or greater than 21 months | - | ||||
| 3.3.3.00.00.00-7 | Credits Written Off as Loss | - | ||||
| 3.3.3.10.00.00-6 | CREDITS WRITTEN OFF AS LOSS - STOCK | - | Record the accounting value of credits written off as loss, observing that: I - the values may only contain revenues and charges of any nature recognized in accounting; and II - any adjustments to the values existing in the aforementioned account may be made through the use of internal sub-accounts, for managerial control of the debit balance of the operation. | |||
| 3.3.3.10.10.00-3 | Private Sector | - | ||||
| 3.3.3.10.20.00-0 | Public Sector | - | ||||
| 3.3.4.00.00.00-4 | Credit Commitments and Credits to be Disbursed | - | ||||
| 3.3.4.10.00.00-3 | NON-CANCELLABLE | - | Record credit commitments and credits to be disbursed subject to the provision for expected losses associated with credit risk, in accordance with current regulations. | |||
| 3.3.4.10.10.00-0 | Credit Commitments | - | ||||
| 3.3.4.10.20.00-7 | Credits to be Disbursed | - | ||||
| 3.3.4.20.00.00-2 | CANCELLABLE | - | Record credit commitments and credits to be disbursed not subject to the provision for expected losses associated with credit risk, in accordance with current regulations. | |||
| 3.3.4.20.10.00-9 | Credit Commitments | - | ||||
| 3.3.4.20.20.00-6 | Credits to be Disbursed | - | ||||
| 3.3.5.00.00.00-1 | Financial Guarantees Provided | - | ||||
| 3.3.5.10.00.00-0 | LIABILITY FOR FINANCIAL GUARANTEES PROVIDED | - | Record the total amounts of financial guarantees provided by the institution, in counterpart to title 9.3.5.10.00.00-4 LIABILITIES FOR GUARANTEES PROVIDED. | |||
| 3.3.5.10.10.00-7 | Linked to International Trade of Goods | - | ||||
| 3.3.5.10.20.00-4 | Linked to Bidding, Auctions, Provision of Services or Execution of Works | - | ||||
| 3.3.5.10.30.00-1 | Linked to the Supply of Goods | - | ||||
| 3.3.5.10.40.00-8 | Linked to the Distribution of Securities via Public Offering | - | ||||
| 3.3.5.10.50.00-5 | Guarantees or Sureties in Judicial and Administrative Proceedings of a Fiscal Nature | - | ||||
| 3.3.5.10.90.00-3 | Other Guarantees | - | ||||
| 3.3.5.10.95.00-8 | Other Bank Sureties | - | ||||
| 3.3.5.10.99.00-4 | Other Financial Guarantees Provided | - | ||||
| 3.3.9.00.00.00-9 | Others | - | ||||
| 3.3.9.01.00.00-2 | INCURRED LOSSES | - | Record the values of incurred losses associated with credit risk in the establishment of provisions for financial assets and leases, in counterpart to title 9.3.9.01.00.00-6 Incurred Losses - Control. | |||
| 3.3.9.01.10.00-9 | Operations with Related Parties | - | ||||
| 3.3.9.01.20.00-6 | Operations with Residents or Domiciled Abroad | - | ||||
| 3.3.9.01.90.00-5 | Other Operations | - | ||||
| 3.3.9.05.00.00-4 | PERSONAL CREDIT OPERATIONS WITH PAYROLL DEDUCTION | - | Record, by financial institutions and other authorized institutions that, according to current regulations, use a simplified methodology for the purpose of calculating the expected loss associated with credit risk, the gross accounting value of personal credit operations with payroll deduction not characterized as problematic assets without delay or with a delay of up to fourteen days. | |||
| 3.3.9.05.10.00-1 | Without Delay | - | ||||
| 3.3.9.05.20.00-8 | Delay of up to 14 Days | - |
"NOTE 914/2023–BCB/DENOR, OF DECEMBER 1, 2023
Justifies the proposal for the issuance of a normative instruction that defines the accounting rubrics of the Active Compensation group of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil - Cosif.
Chief of Denor:
This Note justifies a proposal for the issuance of a normative instruction by the Department of Regulation of the Financial System (Denor), using the attribution conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil (BCB), annexed to Resolution BCB No. 340, of September 21, 2023, and based on art. 10 of Resolution BCB No. 92, of May 6, 2021, to define the accounting rubrics of the Active Compensation group of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).
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With the issuance of CMN Resolution No. 4,966, of November 25, 2021, and BCB Resolution No. 352, of November 23, 2023, which provide for the concepts and accounting criteria applicable to financial instruments, as well as for the designation and recognition of hedging relationships (hedge accounting) and on accounting procedures for defining cash flows of financial assets as solely payments of principal and interest, the application of the methodology for calculating the effective interest rate of financial instruments, the establishment of provisions for losses associated with credit risk, and the disclosure of information relating to financial instruments in explanatory notes to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, the CMN and the BCB concluded the process of harmonizing the accounting standards provided for in the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) with the international pronouncement IFRS 9 – Financial Instruments issued by the International Accounting Standards Board (IASB). In order to allow accounting bookkeeping in the Cosif Chart of Accounts to be aligned with the accounting criteria and procedures established in the regulation issued by the CMN and the BCB, it is necessary to alter the accounting rubrics of the Active Compensation group of the Cosif chart of accounts.
-
Thus, based on BCB Resolution No. 92, of May 6, 2021, which reorders the structure of current accounts in order to allow the creation of new rubrics and to meet the needs derived from the implementation of international standards, this proposal for a normative instruction consolidates the accounting rubrics of the Active Compensation group, establishes the codes and nomenclatures of subgroups, breakdowns of subgroups, titles and sub-accounts, as well as the functions and attributes of the titles and sub-accounts. Consequently, Instruction Normative BCB No. 270, of April 1, 2022, will be revoked.
-
Finally, in compliance with the provisions of art. 5 of Law No. 13,874, of September 20, 2019, Decree No. 10,411, of June 30, 2020, determines that proposals for normative acts of general interest of economic agents formulated by bodies and entities of the direct, autarchic, and foundation federal public administration, as well as by collegiate bodies through the body or entity responsible for providing administrative support, must be preceded by a Regulatory Impact Analysis (RIA).
-
However, as provided for in art. 4, items II and VI, of this Decree, the obligation to prepare an RIA may be waived for a normative act that aims to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives or that aims to maintain convergence to international standards. In view of these provisions, the normative instruction hereby proposed is exempt from the preparation of an RIA.
For your consideration.
Uverlan Rodrigues Primo
Deputy Chief
Agreed.
João André Calvino Marques Pereira
Department Head"
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“based on art. 12 of Resolution CMN No. 4,858, of October 23, 2020”
- BCB Resolution No. 340 dated 2023-09-21Not in RegAlert
“using the attribution conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023”
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“implemented through BCB Instruction Normatives – INs Nos. 426, 427, 428, 429, 430, 431, 432, and 433, all of 2023”
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