Normative Instruction BCB No. 179 — Consolidates and Updates Procedures for Submitting the Combined Balance Sheet of the Cooperative System

Normative Instruction BCB No. 179 consolidates and updates the procedures for cooperative banks, credit confederations, and central credit cooperatives to submit the Combined Balance Sheet of the Cooperative System to the Central Bank of Brazil. The document mandates quarterly submissions via the Electronic File Transfer System (STA) in XML format, subject to XSD validation, with deadlines set for the last business day of the month following the reporting period. It revokes several prior circulars and establishes the regulatory accounting standards and contact details for technical support.

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NORMATIVE INSTRUCTION BCB NO. 179, OF OCTOBER 25, 2021

Consolidates and updates the procedures for submitting the Combined Balance Sheet of the Cooperative System, as provided for in Resolution CMN No. 5,259, of October 23, 2025. (Amended by Normative Instruction BCB No. 708, of February 11, 2026.)

The Head of the Financial System Monitoring Department (Desig), in exercise of the authority 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. 85, item I, letter “b”, of said Regulations, and in view of the provisions of Resolution CMN No. 5,259, of October 23, 2025, (Amended by Normative Instruction BCB No. 708, of February 11, 2026.)

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Lineage: Amended

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Timeline

Amended 1 time · last 2026-02-11

2026-02-11BCBBCB Normative Instruction No. 708 — Amends Normative Instruction BCB No. 179, of October 25, 2021, which consolidates and updates procedures for submitting the Cooperative System's Combined Balance Sheet, as per Circular No. 3,669, of October 2, 2013.amends

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