2025-06-23 | Instrução Normativa BCB 640Added
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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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,
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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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