Instruction Normative BCB No. 608 — Amends Instruction Normative BCB No. 282 of April 27, 2022, Establishing Document Models No. 6 – Consortium Resources Statement and No. 7 – Group Availability Variations Statement of the Cosif Accounting Standard

Cosif Changes

INSTRUCTION NORMATIVE BCB NO. 608, OF APRIL 8 OF 2025

Amends Instruction Normative BCB No. 282, of April 27, 2022, which establishes the document models No. 6 – Consortium Resources Statement and No. 7 – Group Availability Variations Statement of the Accounting Standard of the Institutions Regulated by the Central Bank of Brazil (Cosif).

                 The Head of the Financial System Regulation Department (Denor), in use of the attribution conferred on him 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. 15, item I, of Resolution BCB No. 146, of September 28 2021,

R E S O L V E S:

                 Art. 1º Instruction Normative BCB No. 282, of April 27, 2022, published in the Official Gazette of the Union on April 28, 2022, shall enter into force with the following alteration:

“Art. 2º .................................................................................................................................

...............................................................................................................................................

III - after the reclassification of the values received by the groups in formation, initially registered in the sub-items 1.2.9.90.55.00-9 Resources of Groups in Formation and 4.9.8.82.05.00-2 Groups in Formation, the reported values must be adjusted, in order to evidence the purpose of the receipt made.” (NR)

Art. 2º Instruction Normative BCB No. 282, of 2022, shall enter into force with its Annex I altered, in the manner of this Instruction Normative.

Art. 3º The provisions of this Instruction Normative apply to accounting documents prepared from the reference date of March 2025.

                    Art.  

4º This Instruction
Normative enters into force on the date of its publication.

MARDILSON FERNANDES
QUEIROZ

“ANNEX I

Document No. 6 - Consortium Resources Statement

CONSORTIUM RESOURCES STATEMENT

Reference Date: //___

Administrator:
CNPJ:
Values in R$ 1.00, including cents

DISCRIMINATION	CODES	VALUE
REALIZABLE ASSET	1.0.0.00.00.00-9
AVAILABILITIES	1.1.0.00.00.00-2
Cash	1.1.1.00.00.00-9
CASH	1.1.1.90.00.00-0
Bank Deposits	1.1.2.00.00.00-6
BANK DEPOSITS	1.1.2.92.00.00-3
INTERBANK LIQUIDITY APPLICATIONS	1.2.0.00.00.00-5
Others	1.2.9.00.00.00-8
FINANCIAL APPLICATIONS	1.2.9.90.00.00-9
Group Availabilities	1.2.9.90.12.00-4
Linked to Drawings - Selic	1.2.9.90.25.00-8
Linked to Drawings - Other Applications	1.2.9.90.35.00-5
Resources of Groups in Formation	1.2.9.90.55.00-9
OTHER CREDITS	1.8.0.00.00.00-3
Specific Values	1.8.7.00.00.00-2
ADVANCES OF RESOURCES TO THIRD PARTIES	1.8.7.80.00.00-4
VALUES TO BE RECEIVED – CASH BALANCE ADJUSTMENT	1.8.7.82.00.00-0
RECOVERED OR RETURNED GOODS	1.8.7.88.00.00-8
RIGHTS FROM CREDITS IN PROCESS OF ELIGIBILITY	1.8.7.89.00.00-1
RIGHTS TOWARDS DRAWN CONSORTIUM MEMBERS	1.8.7.93.0000-2
Normal	1.8.7.93.05.00-7
Overdue	1.8.7.93.15.00-4
In Judicial Collection – Groups in Progress	1.8.7.93.20.00-6
CHECKS AND OTHER VALUES TO BE RECEIVED	1.8.7.98.00.00-7
ACTIVE COMPENSATION	3.0.0.00.00.00-7
Consortium	3.0.7.00.00.00-6
MONTHLY FORECAST OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS	3.0.7.75.00.00-4
CONTRIBUTIONS DUE TO THE GROUP	3.0.7.78.00.00-3
VALUE OF GOODS OR SERVICES TO BE DRAWN	3.0.7.82.00.00-4
VARIOUS ACTIVE COMPENSATION ACCOUNTS	3.0.7.99.00.00-4
LIABILITIES DUE	4.0.0.00.00.00-6
OTHER OBLIGATIONS	4.9.0.00.00.00-3
Various Obligations	4.9.8.00.00.00-9
OBLIGATIONS WITH CONSORTIUM MEMBERS	4.9.8.82.00.00-7
Groups in Formation	4.9.8.82.05.00-2
Unidentified Receipts	4.9.8.82.07.00-0
Contributions of Non-Drawn Consortium Members	4.9.8.82.10.00-4
VALUES TO BE TRANSFERRED	4.9.8.86.00.00-9
Administration Fee	4.9.8.86.10.00-6
Insurance Premiums	4.9.8.86.15.00-1
Fines and Late Payment Interest	4.9.8.86.20.00-3
Termination Fine	4.9.8.86.22.00-1
Court Costs	4.9.8.86.25.00-8
Expenses for Registration of Guarantee Contracts	4.9.8.86.30.00-0
Other Resources	4.9.8.86.35.00-5
Values to be Transferred - Closing	4.9.8.86.95.00-7
OBLIGATIONS FOR DRAWINGS TO BE DELIVERED	4.9.8.91.00.00-3
Active drawn consortium members	4.9.8.91.10.00-0
Drawn consortium members excluded/resigned	4.9.8.91.20.00-7
OBLIGATIONS WITH THE ADMINISTRATOR	4.9.8.92.00.00-6
RESOURCES TO BE RETURNED TO CONSORTIUM MEMBERS	4.9.8.94.00.00-2
Active – In Progress	4.9.8.94.10.00-9
Active – By Apportionment	4.9.8.94.15.00-4
Resigned or Excluded	4.9.8.94.20.00-6
GROUP RESOURCES	4.9.8.98.00.00-4
Reserve Fund	4.9.8.98.15.00-6
Reserve Fund Transformed into Common Fund	4.9.8.98.16.00-5
Reserve Fund to be Received from Drawn Consortium Members	4.9.8.98.17.00-4
Resources Used from Reserve Fund (-)	4.9.8.98.18.00-3
Earnings from Financial Applications	4.9.8.98.20.00-8
Retained Fines and Late Payment Interest	4.9.8.98.30.00-5
Retained Termination Fine	4.9.8.98.35.00-0
Resources in Process of Eligibility	4.9.8.98.40.00-2
Cash Balance Adjustment	4.9.8.98.45.00-7
Rights Update	4.9.8.98.50.00-9
(+/-) Obligations Update	4.9.8.98.60.00-6
(-) Unrecoverable Values	4.9.8.98.90.00-7
PASSIVE COMPENSATION	9.0.0.00.00.00-1
Consortium	9.0.7.00.00.00-0
MONTHLY RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS	9.0.7.75.00.00-8
GROUP OBLIGATIONS FOR CONTRIBUTIONS	9.0.7.78.00.00-7
GOODS OR SERVICES TO BE DRAWN - VALUE	9.0.7.82.00.00-8
VARIOUS PASSIVE COMPENSATION ACCOUNTS	9.0.7.99.00.00-8

___________________________________		______________________________________
Director responsible for Accounting		Accounting Professional
		CRC: CPF:
___________________________________
Location and Date

“(NR)

NOTE 217/2025 – BCB/DENOR, OF APRIL 8 OF
2025

Justifies proposal for issuance of normative instruction that amends IN BCB No. 282, of April 27, 2022, which establishes the document models No. 6 – Consortium Resources Statement and No. 7 – Group Availability Variations Statement of the Accounting Standard of the Institutions Regulated by the Central Bank of Brazil (Cosif).

                         Mr.  

Head of Denor,

                       The present Note justifies the proposal for issuance of a normative instruction that amends documents No. 6 – Consortium Resources Statement of the Accounting Standard of the Institutions Regulated by the Central Bank of Brazil (Cosif), according to the competence of the Financial System Regulation Department (Denor), in use of the attribution conferred in 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, based on art. 15, item I, of Resolution BCB No. 146, of September 28, 2021.

2. After completion of the
harmonization process of the accounting standards provided for in Cosif with the international pronouncement IFRS 9 – Financial Instruments, issued by the International Accounting Standards Board (IASB), it was necessary to promote changes in the account structure of the Cosif chart of accounts, in order to allow the creation of new items and to meet the needs derived from the implementation of international standards.

3.                The new structure of the  
   

chart of accounts was consolidated by the issuance of Instruction Normatives No. 426 to 433, all of December 1, 2023, which, based on Resolution BCB No. 92, of 2021, established the sixth level for the code of the accounting items of the Cosif Chart of Accounts. Due to this change, it is necessary to adjust Annex I of Instruction Normative No. 282, of April 27, 2022, which establishes the model of document No. 6 – Consortium Resources Statement, in order to update the code of the accounting items mentioned therein. Moreover, having in view the creation of specific accounts of the segment, it is also necessary to update the list of items that are used in the preparation of the said document.

4.                It should be noted that,  
   

despite the new account structure having entered into force on January 1, 2025, according to Resolution BCB No. 146, of September 28, 2021, document No. 6 – Consortium Resources Statement is prepared and sent to the BCB quarterly, and the sending must occur until the last business day of the month following the respective reference date. Thus, I propose that the proposed alteration be applicable to accounting documents prepared from the reference date of March 2025, which must be sent until the end of the month of April of the current year.

5.                Finally, in compliance  
   

with the provision of art. 5º 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 federal administration, autonomous and foundation, as well as by collegial bodies through the body or entity responsible for providing it administrative support, must be preceded by Regulatory Impact Analysis (RIA).

6.                However, as provided  
   

in art. 4º, items II and IV of this Decree, the obligation of preparation of RIA may be waived for a normative act that aims to regulate defined rights or obligations in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives and for the normative act that aims to update or revoke norms considered obsolete, without change of merit. In this way, in light of these provisions, the normative instruction now proposed is exempt from the preparation of RIA.

                    To your consideration.

UVERLAN
RODRIGUES PRIMO

Deputy Chief

Agreed.

MARDILSON
FERNANDES QUEIROZ

Department Head