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.)

RESOLVES:

Art. 1º Cooperative banks, credit confederations, service confederations constituted by central credit cooperatives, and central credit cooperatives must submit to the Central Bank of Brazil the Combined Balance Sheet of the Cooperative System, as provided for in Art. 5 of Resolution CMN No. 5,259, of October 23, 2025, through the following documents, in accordance with the Annex to this Normative Instruction: (Amended by Normative Instruction BCB No. 708, of February 11, 2026.)

I - 4413 - Combined Balance Sheet of the Cooperative System: cooperative commercial bank and cooperative multiple bank;

II - 4423 - Combined Balance Sheet of the Cooperative System: credit confederations and service confederations constituted by central credit cooperatives; and (Amended by Normative Instruction BCB No. 708, of February 11, 2026.)

III - 4433 - Combined Balance Sheet of the Cooperative System: central credit cooperatives.

§ 1º The submission referred to in the caput must be carried out quarterly, by the last business day of the month following the respective base date.

§ 2º The information necessary for the preparation of the documents indicated in this article is available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

§ 3º The preparation of the documents referred to in this article must be done observing the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) defined in Normative Instructions BCB Nos. 426, 427, 428, 429, 430, 431, 432, and 433, all of December 1, 2023. (Included, effective January 1, 2025, by Normative Instruction BCB No. 503, of August 7, 2024.)

Art. 2º The institutions mentioned in Art. 1 must prepare and submit the Combined Balance Sheet of the Cooperative System even if their assets are already included in a Combined Balance Sheet prepared by another entity of the cooperative system, as provided for in Art. 5 of Resolution CMN No. 5,259, of 2025. (Amended by Normative Instruction BCB No. 708, of February 11, 2026.)

Art. 3º The institutions referred to in Art. 1 may use, in addition to the active accounting items of the Accounting Plan of Institutions of the National Financial System (Cosif) that contain the attributes related to them, those related to the financial conglomerate attribute.

Art. 4º The following are revoked:

I - Circular Letter No. 3,298, of February 22, 2008;

II - Circular Letter No. 3,511, of June 14, 2011;

III - Circular Letter No. 3,610, of August 21, 2013;

III - Circular Letter No. 3,621, of November 22, 2013;

IV - Circular Letter No. 3,645, of March 28, 2014;

V - Circular Letter No. 3,646, of March 28, 2014;

VI - Circular Letter No. 3,702, of April 10, 2015;

Art. 5º This Normative Instruction enters into force on December 1, 2021.

Gilneu Francisco Astolfi Vivan

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

Code and name of the documents:

4413 - Combined Balance Sheet of the Cooperative System: cooperative commercial bank and cooperative multiple bank; (Amended by Normative Instruction BCB No. 708, of February 11, 2026.)

4423 - Combined Balance Sheet of the Cooperative System: credit confederations and service confederations constituted by central credit cooperatives; and (Amended by Normative Instruction BCB No. 708, of February 11, 2026.)

4433 - Combined Balance Sheet of the Cooperative System: central credit cooperatives;

Submission frequency: Quarterly;

Deadline for submission: by the last business day of the month following the respective base date;

Unit responsible for Curation: Desig;

Method of submission: Electronic means;

System for submission: Electronic File Transfer System (STA), available on the Central Bank of Brazil’s website at the address https://www.bcb.gov.br/acessoinformacao/sistematransferenciaarquivos;

Format for submission: XML (Extensible Markup Language); (Amended, effective January 1, 2025, by Normative Instruction BCB No. 503, of August 7, 2024.)

Additional elements for submission: Layouts and filling instructions available on the Central Bank of Brazil’s website at the address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd;

Validation of submission: Anticipated; (Amended, effective January 1, 2025, by Normative Instruction BCB No. 503, of August 7, 2024.)

Validation scheme for submission: XSD (XML Schema Definition); (Included, effective January 1, 2025, by Normative Instruction BCB No. 503, of August 7, 2024.)

Input critique tables and other information: available on the Central Bank of Brazil’s website at the address https://www.bcb.gov.br/estabilidadefinanceira/sistemacosif;

Employee Indicated to Answer Questions: Responsible for the information - Cosif;

Electronic address for resolving doubts about submission and document filling: cosif@bcb.gov.br.