Instruction Normative BCB No. 640 — Amends Instruction Normative BCB No. 619 of May 9, 2025, Regarding Accounting Line Items of the Cosif Chart of Accounts

Resolution No. 222

INSTRUCTION NORMATIVE
BCB No. 640, OF JUNE 23, 2025

Amends
Instruction Normative BCB No. 619, of May 9, 2025, which amends accounting line items of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

The Head of the Department of Financial System Regulation (Denor), in use of the attribution conferred upon 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 arts. 12 of Resolution CMN No. 4,858, of October 23, 2020, and 10 of Resolution BCB No. 92, of May 6, 2021,

R E S O L V E :

Art. 1º Art. 19 of Instruction Normative BCB No. 619, of May 9, 2025, published in the Official Gazette of the Union on May 14, 2025, shall enter into force with the following alterations:

“Art. 19. ..................................................................................................................................

Account Code	Account Name	Estban	Function
9.0.9.61.00.00-1	PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT - CONTROL		Register, by commercial banks, multiple banks with commercial portfolio, and savings banks, the balances of electronic money maintained in a payment account pre-paid issued for exclusive use in payment of services and products of a specific segment, such as food, autonomous carriers and culture, in counterpart to title 3.0.9.61.00.00-7 PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT.
9.0.9.66.00.00-6	CONTROL - PRE-PAID PAYMENT ACCOUNT AT STR CLOSING		Register balances of electronic money maintained in payment accounts, increased with balances of electronic money in transit between payment accounts in the same institution and of values received by the institution for credit in a payment account, ascertained at the closing of the regular operations grid of participants in the Reserve Transfer System (STR), for which the obligation provided for in articles 22 and 23 of Resolution BCB No. 80, of March 25, 2021, applies, in counterpart to title 3.0.9.66.00.00-2 PRE-PAID PAYMENT ACCOUNT AT STR CLOSING - CONTROL.

” (NR)

“Art. 22. The provisions of this Instruction Normative apply to accounting documents prepared from the base date of:

I - August 2025, regarding the provisions of art. 13; and

II - July 2025, regarding the other provisions.”
(NR)

“Art. 23. This Instruction Normative enters into force on:

I - August 1, 2025, regarding the provisions of art. 13; and

II - July 1, 2025, regarding the other provisions.” (NR)

Art. 2º This Instruction Normative enters into force on the date of its publication.

MARDILSON
FERNANDES QUEIROZ

NOTE 390/2025
– BCB/DENOR, OF JUNE 23, 2025

Justifies proposal for issuance of Instruction Normative to amend Instruction Normative BCB No. 619, of May 9, 2025, which amends accounting line items of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

Dear Head of Denor,

1.         The present Note justifies the proposal for issuance of an Instruction Normative that amends Instruction Normative BCB No. 619, of May 9, 2025, which modified accounting line items of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), according to the competence of the Department of Financial System Regulation (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 arts. 12 of Resolution CMN No. 4,858, of October 23, 2020, and 10 of Resolution BCB No. 92, of May 6, 2021.
   

2.           As of  
   

January 1, 2025, Instruction Normatives BCB Nos. 426 to 433, of December 1, 2023, entered into force, which consolidated the chart of accounts of Cosif, according to the new structure defined by Resolution BCB No. 92, of 2021. After the effectiveness of the instruction norms, it was found necessary to make some adjustments, in order to correct improprieties and improve the quality of the information provided, without alteration of merit. Thus, it was necessary to issue Instruction Normative No. 619, of May 9, 2025, which amended Instruction Normatives BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1, 2023.

3.           Due to  
   

necessary efforts for the realization of internal operational adjustments, in order to adapt the rules of compulsory reserve collection, it was identified the need to amend Instruction Normative No. 619, of 2025, postponing to August 1 the effectiveness of art. 13 of that Instruction Normative, which included in the chart of accounts of Cosif the accounting line item 4.9.9.65.00.00-5 RESOURCES IN TRANSIT OF THIRD PARTIES. In addition, an error in the verification digit of one of the line items created by art. 19 of that Instruction Normative was found, which requires correction before its entry into force.

4.           Finally, the  
   

art. 5º of Law No. 13,874, of September 20, 2019, determines that the proposals for issuance and amendment of normative acts of general interest of economic agents or users of the services provided, issued by an organ or entity of the federal public administration, including autarchies and public foundations, shall be preceded by the realization of regulatory impact analysis (RIA).

5.           However, the  
   

Decree No. 10,411, of June 30, 2020, which regulates this Law, provides in its art. 4º, item IV, that the RIA may be dispensed with, provided there is a reasoned decision of the competent organ or entity, in the case of a normative act that aims at the update or revocation of norms considered obsolete, without alteration of merit. In this way, in view of this provision, the Instruction Normative now proposed is dispensed from the preparation of RIA.

To your consideration.

UVERLAN RODRIGUES PRIMO
Deputy Head

Agreed.

MARDILSON FERNANDES QUEIROZ
Department Head