2025-06-23 | Instrução Normativa BCB 640

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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

Instruction Normative BCB No. 640 amends Instruction Normative BCB No. 619 to correct a verification digit error in a created accounting line item and to postpone the effective date of Article 13 to August 1, 2025, to allow for internal operational adjustments regarding compulsory reserve collection rules. The remaining provisions of the amended instruction enter into force on July 1, 2025, and the current instruction enters into force upon publication. These changes apply to regulated financial institutions under the Central Bank of Brazil's Cosif accounting standard.

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CMN Resolution No. 4,858 — Esta…2020Law No. 13874 dated 2019-09-20not in RegAlertResolution No. 340 dated 2023-0…not in RegAlertResolution No. 92 dated 2021-05…not in RegAlertNormative Instruction BCB No. 6…2025Instruction Normative BCB No.640 — Amends Instruction Norm…2025-06-23 · this document
amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works

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