Normative Instruction BCB No. 268 — Defines the accounting items of the Realizable Asset group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)

Resolution No. 222

NORMATIVE INSTRUCTION BCB No. 268, OF APRIL 1, 2022

Regulatory document revoked, as of 1/1/2025, by Normative Instruction BCB No. 426, of 12/1/2023.

Defines the accounting items of the Realizable Asset group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) for use by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.

The Head of the Department of Regulation of the Financial System (Denor), in the exercise of the authority conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84.287, of February 27, 2015, based on art. 12 of CMN Resolution No. 4.858, of October 23, 2020, and on art. 10 of BCB Resolution No. 92, of May 6, 2021,

R E S O L V E S:

CHAPTER I

OF THE OBJECT AND SCOPE OF APPLICATION

Art. 1º This Normative Instruction defines the accounting items of the Realizable Asset group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), for use by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.

CHAPTER II

OF THE REALIZABLE ASSET

Section I

General Provisions

Art. 2º The institutions mentioned in art. 1º must register assets classified in current assets and long-term realizable assets in group 1 – Realizable Asset, segregated into the following subgroups:

I - 1.1.0.00.00-6 AVAILABILITIES;

II - 1.2.0.00.00-5 INTERFINANCIAL LIQUIDITY APPLICATIONS;

III - 1.3.0.00.00-4 SECURITIES AND DERIVATIVE FINANCIAL INSTRUMENTS;

IV - 1.4.0.00.00-3 INTERFINANCIAL RELATIONSHIPS;

V - 1.5.0.00.00-2 INTERDEPENDENCIES RELATIONSHIPS;

VI - 1.6.0.00.00-1 CREDIT OPERATIONS;

VII - 1.7.0.00.00-0 LEASING OPERATIONS;

VIII - 1.8.0.00.00-9 OTHER CREDITS; and

IX - 1.9.0.00.00-8 OTHER VALUES AND ASSETS.

Section II

Of Availabilities

Art. 3º The institutions mentioned in art. 1º must register their availabilities in the items of subgroup 1.1.0.00.00-6 AVAILABILITIES, segregated into the following subgroup breakdowns:

I - 1.1.1.00.00-9 Cash;

II - 1.1.2.00.00-2 Bank Deposits;

III - 1.1.3.00.00-5 Free Reserves;

IV - 1.1.5.00.00-1 Availabilities in Foreign Currencies; and

V - 1.1.9.00.00-3 Availabilities – Others.

Art. 4º The accounting registration of the items of the breakdown of subgroup 1.1.1.00.00-9 Cash must be carried out in the following accounting titles:

I - 1.1.1.10.00-6 CASH, with attributes UBDKIFJACTSWERLMNHYZ, Estban code 111, whose function is to register the currency existing in national current currency; and

II - 1.1.1.90.00-2 CASH, with attributes PZ, whose function is to register the currency existing, in national current currency, belonging to the consortium group, intended for deposit in a financial institution.

Art. 5º The accounting registration of the items of the breakdown of subgroup 1.1.2.00.00-2 Bank Deposits must be carried out in the following accounting titles:

I - 1.1.2.30.00-3 BANK DEPOSITS OF INSTITUTIONS WITHOUT RESERVE ACCOUNT, with attributes UBDKIFJACTSWRNHYZ, Estban code 112, whose function is to register, by financial institutions not holders of a Reserve Bank Account, the value of free movement deposits maintained in banking financial institutions; and

II - 1.1.2.92.00-3 BANK DEPOSITS, with attributes PZ, whose function is to register the value of free movement deposits maintained in banking financial institutions by consortium groups.

§ 1º The title 1.1.2.30.00-3 BANK DEPOSITS OF INSTITUTIONS WITHOUT RESERVE ACCOUNT must contain internal-use subtitles necessary for the perfect individualization of the depositing financial institutions.

§ 2º In the bookkeeping in title 1.1.2.92.00-3 BANK DEPOSITS, the institution must maintain daily controls so as to evidence:

I - the postings not matched by group; and

II - the existing balance in the name of the group.

Art. 6º The accounting registration of the items of the breakdown of subgroup 1.1.3.00.00-5 Free Reserves must be carried out in the following accounting titles, all with Estban code 113:

I - 1.1.3.10.00-2 CENTRAL BANK – FREE RESERVES IN SPECIES, with attributes UBIFSWELMNZ, whose function is to register the balance maintained in compulsory reserve in species that exceeds the mandatory collection requirement to the Central Bank of Brazil on the last day of the month; and

II - 1.1.3.90.00-8 CENTRAL BANK – OTHER FREE RESERVES, with attributes UBDKIFJACTSWERLMNYZ, whose function is to register the value of free reserves in species maintained at the Central Bank of Brazil for which there is no specific account.

Art. 7º The accounting registration of the items of the breakdown of subgroup 1.1.5.00.00-1 Availabilities in Foreign Currencies must be carried out in the following accounting titles, all with Estban code 112:

I - 1.1.5.10.00-8 BANKS – DEPOSITS IN FOREIGN CURRENCIES IN THE COUNTRY, with attributes UBDIFCTLMNZ, whose function is the balance of foreign currencies, in current accounts, in banks authorized to operate in foreign exchange in the Country;

II - 1.1.5.20.00-5 DEPOSITS ABROAD IN FOREIGN CURRENCIES, with attributes UBDICTRLMNYZ, whose function is to register accounts in foreign currency abroad; and

III - 1.1.5.40.00-9 AVAILABILITIES IN FOREIGN CURRENCIES, with attributes UBIFCTLMNZ, whose function is to register holdings in banknotes and coins and other values in foreign currencies belonging to the institution.

§ 1º The overdraft balances of titles 1.1.5.10.00-8 BANKS – DEPOSITS IN FOREIGN CURRENCIES IN THE COUNTRY and 1.1.5.20.00-5 DEPOSITS ABROAD IN FOREIGN CURRENCIES must be booked, in trial balances and balance sheets, in the subtitle 4.6.3.10.93-6 Other Liabilities.

§ 2º The title 1.1.5.40.00-9 AVAILABILITIES IN FOREIGN CURRENCIES must contain the following internal-use subtitles:

I - In Species; and

II - In Other Values.

Art. 8º The accounting registration of the items of the breakdown of subgroup 1.1.9.00.00-3 Availabilities – Others must be carried out in the accounting title 1.1.9.10.00-0 FINANCIAL AVAILABILITIES – ASSET PORTFOLIOS – LIG, with attributes UBIFSWELM and Estban code 112, whose function is to register the currency existing in national current currency and the free movement deposits maintained in banking establishments by financial institutions not holders of a bank reserve account, components of asset portfolios guaranteeing Guaranteed Real Estate Notes (LIG).

Section III

Of Interfinancial Liquidity Applications

Art. 9º The institutions mentioned in art. 1º must register interfinancial liquidity applications in the items of subgroup 1.2.0.00.00-5 INTERFINANCIAL LIQUIDITY APPLICATIONS, segregated into the following subgroup breakdowns:

I - 1.2.1.00.00-8 Applications in Repurchase Agreements;

II - 1.2.2.00.00-1 Applications in Interfinancial Deposits;

III - 1.2.5.00.00-0 Applications in Savings Deposits;

IV - 1.2.6.00.00-3 Applications in Foreign Currencies; and

V - 1.2.9.00.00-2 Others.

Art. 10. The accounting registration of the items of the breakdown of subgroup 1.2.1.00.00-8 Applications in Repurchase Agreements must be carried out in the following accounting titles, all with Estban code 120:

I - 1.2.1.10.00-5 RESALES TO SETTLE – BANKED POSITION, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to register the purchase of securities with a resale commitment, backed by the seller's own securities;

II - 1.2.1.20.00-2 RESALES TO SETTLE – FINANCED POSITION, with attributes UBIFJCTELMNZ, whose function is to register the purchase of securities with a resale commitment, backed by third-party papers; and

III - 1.2.1.30.00-9 RESALES TO SETTLE – SOLD POSITION, with attributes UBDIFJCTLMNZ, whose function is to register the resale commitments of securities traded in repurchase agreements with free movement agreement, whose securities received as collateral have been sold definitively.

Sole paragraph. The following accounting titles must be segregated into subtitles:

I - 1.2.1.10.00-5 RESALES TO SETTLE – BANKED POSITION:

a) 1.2.1.10.03-6 Treasury Financial Notes, with attributes UBDKIFJACTSWERLMNHYZ;

b) 1.2.1.10.04-3 Treasury Financial Notes – Linked to Prepaid Account Balances, with attributes UBDKIFJACTSWERLMNHYZ;

c) 1.2.1.10.05-0 National Treasury Notes, with attributes UBDKIFJACTSWERLMNHYZ;

d) 1.2.1.10.06-7 National Treasury Notes – Linked to Prepaid Account Balances, with attributes UBDKIFJACTSWERLMNHYZ;

e) 1.2.1.10.07-4 National Treasury Notes, with attributes UBDKIFJACTSWERLMNHYZ;

f) 1.2.1.10.08-1 National Treasury Notes – Linked to Prepaid Account Balances, with attributes UBDKIFJACTSWERLMNHYZ;

g) 1.2.1.10.10-8 National Treasury Obligations, with attributes UBDKIFJACTSWERLMNHYZ;

h) 1.2.1.10.20-1 State and Municipal Securities, with attributes UBDKIFJACTSWERLMNHZ;

i) 1.2.1.10.25-6 Bank Deposit Certificates, with attributes UBDKIFJACTSWERLMNHZ;

j) 1.2.1.10.30-4 Bank Deposit Certificates - Linked Financial Institution, with attributes UBDKIFJACTSWELMNHZ;

k) 1.2.1.10.35-9 Letters of Exchange, with attributes UBDKIFJACTSWERLMNHZ;

l) 1.2.1.10.62-7 Real Estate Receivables Certificates, with attributes UBDKIFJACTSWERLMNHZ;

m) 1.2.1.10.65-8 Debentures, with attributes UBDKIFJACTSWERLMNHYZ;

n) 1.2.1.10.70-6 Securities of the Union's Liability Abroad, with attributes UBDKIFACTSWELMNZ;

o) 1.2.1.10.85-4 Other Securities Abroad, with attributes UBDKIFACTSWELMNZ;

p) 1.2.1.10.98-8 Others – Linked to Prepaid Account Balances, with attributes UBDKIFJACTSWERLMNHYZ; and

q) 1.2.1.10.99-5 Others, with attributes UBDKIFJACTSWERLMNHZ;

II - 1.2.1.20.00-2 RESALES TO SETTLE – FINANCED POSITION:

a) 1.2.1.20.03-3 Treasury Financial Notes, with attributes UBIFJCTELMNZ;

b) 1.2.1.20.05-7 National Treasury Notes, with attributes UBIFJCTELMNZ;

c) 1.2.1.20.07-1 National Treasury Notes, with attributes UBIFJCTELMNZ;

d) 1.2.1.20.10-5 National Treasury Obligations, with attributes UBIFJCTELMNZ;

e) 1.2.1.20.20-8 State and Municipal Securities, with attributes UBIFJCTELMNZ;

f) 1.2.1.20.25-3 Bank Deposit Certificates, with attributes UBIFJCTELMNZ;

g) 1.2.1.20.35-6 Letters of Exchange, with attributes UBIFJCTELMNZ;

h) 1.2.1.20.62-4 Real Estate Receivables Certificates, with attributes UBIFJCTELMNZ;

i) 1.2.1.20.65-5 Debentures, with attributes UBIFJCTELMNZ;

j) 1.2.1.20.70-3 Securities of the Union's Liability Abroad, with attributes UBIFCTELMNZ;

k) 1.2.1.20.85-1 Other Securities Abroad, with attributes UBIFCTELMNZ; and

l) 1.2.1.20.99-2 Others, with attributes UBIFJCTELMNZ; and

III - 1.2.1.30.00-9 RESALES TO SETTLE – SOLD POSITION:

a) 1.2.1.30.02-3 Federal Public Securities – National Treasury, with attributes UBDIFJCTLMNZ;

b) 1.2.1.30.04-7 Federal Public Securities – Central Bank, with attributes UBDIFCTLMNZ; and

c) 1.2.1.30.90-6 Other Fixed Income Securities, with attributes UBDIFJCTLMNZ.

Art. 11. The accounting registration of the items of the breakdown of subgroup 1.2.2.00.00-1 Applications in Interfinancial Deposits must be carried out in the following accounting titles, with Estban code 120:

I - 1.2.2.10.00-8 APPLICATIONS IN INTERFINANCIAL DEPOSITS, with attributes UBDIFACTSWERLMNZ, whose function is to register the applications made in other financial institutions, in accordance with specific regulation for interfinancial deposit operations;

II - 1.2.2.20.00-5 OWN INTERFINANCIAL APPLICATIONS TO BE REDEEMED, with attributes UBIELMZ, whose function is to temporarily register own interfinancial applications and matured to be redeemed later at B3 – Brasil, Bolsa, Balcão;

III - 1.2.2.30.00-2 (-) OWN INTERFINANCIAL APPLICATIONS TO BE SETTLED, with attributes UBIELMZ, whose function is to temporarily register, at net value, own interfinancial applications contracted to be settled later at B3 – Brasil, Bolsa, Balcão; and

IV - 1.2.2.99.00-5 (-) PROVISION FOR LOSSES IN APPLICATIONS IN INTERFINANCIAL DEPOSITS, with attributes UBDIFACTSWELMNZ, whose function is to register the value of the provision intended to cover losses in applications in interfinancial deposits.

Sole paragraph. The following accounting titles must be segregated into subtitles:

I - 1.2.2.10.00-8 APPLICATIONS IN INTERFINANCIAL DEPOSITS:

a) 1.2.2.10.10-1 Linked, with attributes UBDIFACTSWERLMNZ;

b) 1.2.2.10.15-6 Linked with Guarantee, with attributes UBDIFACTSWERLMNZ;

c) 1.2.2.10.20-4 Unlinked, with attributes UBDIFACTSWERLMNZ;

d) 1.2.2.10.25-9 Unlinked with Guarantee, with attributes UBDIFACTSWERLMNZ;

e) 1.2.2.10.30-7 Linked – Linked to Rural Credit, with attributes UBDIFSWERLMZ;

f) 1.2.2.10.35-2 Linked with Guarantee - Linked to Rural Credit, with attributes UBDIFSWERLMZ;

g) 1.2.2.10.40-0 Unlinked – Linked to Rural Credit, with attributes UBDIFSWERLMZ; and

h) 1.2.2.10.45-5 Unlinked with Guarantee – Linked to Rural Credit, with attributes UBDIFSWERLMZ;

II - 1.2.2.20.00-5 OWN INTERFINANCIAL APPLICATIONS TO BE REDEEMED, all with attributes UBIELMZ:

a) 1.2.2.20.10-8 Linked; and

b) 1.2.2.20.20-1 Unlinked;

III - 1.2.2.30.00-2 (-) OWN INTERFINANCIAL APPLICATIONS TO BE SETTLED, all with attributes UBIELMZ:

a) 1.2.2.30.10-5 (-) Linked; and

b) 1.2.2.30.20-8 (-) Unlinked; and

IV - 1.2.2.99.00-5 (-) PROVISION FOR LOSSES IN APPLICATIONS IN INTERFINANCIAL DEPOSITS, all with attributes UBDIFACTSWELMNZ:

a) 1.2.2.99.10-8 (-) Linked; and

b) 1.2.2.99.20-1 (-) Unlinked.

Art. 12. The accounting registration of the items of the breakdown of subgroup 1.2.5.00.00-0 Applications in Savings Deposits must be carried out in the accounting title 1.2.5.10.00-7 APPLICATIONS IN SAVINGS DEPOSITS, with attributes JCTRHZ and Estban code 120, whose function is to register the value maintained in savings deposits owned by the institution.

Art. 13. The accounting registration of the items of the breakdown of subgroup 1.2.6.00.00-3 Applications in Foreign Currencies must be carried out in the accounting title 1.2.6.10.00-0 APPLICATIONS IN FOREIGN CURRENCIES, with attributes UBDIFCTLMNYZ and Estban code 120, whose function is to register the value of applications in foreign currencies abroad and their respective income, as well as deposits made at the Central Bank of Brazil due to excess of bought foreign exchange position.

Sole paragraph. The accounting title referred to in the caput must be segregated into the following subtitles:

I - 1.2.6.10.10-3 Advance Notice, with attributes UBIFCTLMNZ;

II - 1.2.6.10.20-6 Fixed Term, with attributes UBDIFCTLMNYZ; and

III - 1.2.6.10.30-9 Central Bank Excess Position, with attributes UBIFCTLMNZ.

Art. 14. The accounting registration of the items of the breakdown of subgroup 1.2.9.00.00-2 Others, must be carried out in the accounting title 1.2.9.90.00-5 FINANCIAL APPLICATIONS, with attributes PZ, whose function is to register the value of financial applications made in the name of the consortium group.

§ 1º The accounting title referred to in the caput must be segregated into the following subtitles, all with attributes PZ:

I - 1.2.9.90.12-2 Group Availabilities;

II - 1.2.9.90.25-6 Linked to Drawings – Selic;

III - 1.2.9.90.35-9 Linked to Drawings – Other Applications; and

IV - 1.2.9.90.55-5 Resources of Groups in Formation.

§ 2º In the bookkeeping in the subtitles mentioned in § 1º, the institution must maintain internal controls that allow evidencing the financial applications made by consortium group, including regarding the corresponding income and the terms of their application.

Section IV

Of Securities and Derivative Financial Instruments

Art. 15. The institutions mentioned in art. 1º must register their securities and derivative financial instruments in the items of subgroup 1.3.0.00.00-4 SECURITIES AND DERIVATIVE FINANCIAL INSTRUMENTS, segregated into the following subgroup breakdowns:

I - 1.3.1.00.00-7 Free;

II - 1.3.2.00.00-0 Linked to Repurchase Agreements;

III - 1.3.3.00.00-3 Derivative Financial Instruments;

IV - 1.3.4.00.00-6 Linked to the Central Bank;

V - 1.3.5.00.00-9 Linked to the Acquisition of Shares of State-Owned Companies;

VI - 1.3.6.00.00-2 Linked to the Provision of Guarantees; and

VII - 1.3.7.00.00-5 Securities Subject to Repurchase Agreements with Free Movement.

Art. 16. The accounting registration of the items of the breakdown of subgroup 1.3.1.00.00-7 Free must be carried out in the following accounting titles, all with Estban code 130:

I - 1.3.1.10.00-4 FIXED INCOME SECURITIES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to register the applications made by the institution in fixed income securities intended for trading;

II - 1.3.1.13.00-1 APPLICATION IN CERTIFICATES OF STRUCTURED OPERATIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to register the component of application in Structured Operations Certificate (COE), observed that the embedded derivatives must be segregated for accounting purposes in the adequate equity items and evaluated at market value, in accordance with current regulation;

III - 1.3.1.15.00-9 INVESTMENT FUND SHARES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to register the applications made in investment fund shares and in fund-of-fund shares;

IV - 1.3.1.20.00-1 VARIABLE INCOME SECURITIES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to register the applications made by the institution in variable income securities;

V - 1.3.1.30.00-8 COOPERATIVE PARTICIPATIONS, with attributes RZ, whose function is to register the participations of credit cooperatives in the capital of other entities, respecting the legislation and regulation in force;

VI - 1.3.1.50.00-2 ECONOMIC DEVELOPMENT SECURITIES, with attributes UBDKIFJACTSWERLMNZ, whose function is to register the applications made in economic development securities;

VII - 1.3.1.60.00-9 APPLICATIONS IN COMMODITIES, with attributes UBDKIFJACTSWERLMZ, whose function is to register applications that have linkage with agricultural, livestock, agro-industrial products and others;

VIII - 1.3.1.85.00-8 APPLICATIONS IN SECURITIES AND VALUES ABROAD, with attributes UBDILNYZ, whose function is to register the value of applications in securities and values, representing external debt, of state-owned companies or the Treasury and others, made abroad;

IX - 1.3.1.90.00-0 SECURITIES AND VALUES OF COMPANIES UNDER SPECIAL REGIME, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to register the securities and values of companies under special regime that do not have redemption guarantee; and

X - 1.3.1.99.00-1 (-) PROVISION FOR DEVALUATION OF FREE SECURITIES, with attributes KJRHY, whose function is to register the values intended for the formation of provision regarding devaluations of free securities and values.

Sole paragraph. The following accounting titles must be segregated into subtitles:

I - 1.3.1.10.00-4 FIXED INCOME SECURITIES:

a) 1.3.1.10.03-5 Treasury Financial Notes, with attributes UBDKIFJACTSWERLMNHYZ;

b) 1.3.1.10.05-9 National Treasury Notes, with attributes UBDKIFJACTSWERLMNHYZ;

c) 1.3.1.10.07-3 National Treasury Notes, with attributes UBDKIFJACTSWERLMNHYZ;

d) 1.3.1.10.10-7 National Treasury Obligations, with attributes UBDKIFJACTSWERLMNHYZ;

e) 1.3.1.10.19-0 Federal Public Securities – Others, with attributes UBDKIFJACTSWERLMNHYZ;

f) 1.3.1.10.20-0 State and Municipal Securities, with attributes UBDKIFJACTSWERLMNHYZ;

g) 1.3.1.10.25-5 Bank Deposit Certificates, with attributes UBDKIFJACTSWERLMNHYZ;

h) 1.3.1.10.30-3 CDB – Linked Financial Institution, with attributes UBDKIFJACTSWELMNHYZ;

i) 1.3.1.10.35-8 Letters of Exchange, with attributes UBDKIFJACTSWERLMNHYZ;

j) 1.3.1.10.40-6 LC – Linked Financial Institution, with attributes UBDKIFJACTSWELMNHYZ;

k) 1.3.1.10.45-1 Real Estate Notes, with attributes UBDKIFJACTSWERLMNHYZ;

l) 1.3.1.10.50-9 LI – Linked Financial Institution, with attributes UBDKIFJACTSWELMNHYZ;

m) 1.3.1.10.55-4 Mortgage Notes, with attributes UBDKIFJACTSWERLMNHYZ;

n) 1.3.1.10.60-2 LH – Linked Financial Institution, UBDKIFJACTSWELMNHYZ;

o) 1.3.1.10.62-6 Real Estate Receivables Certificates, with attributes UBDKIFJACTSWERLMNHYZ;

p) 1.3.1.10.63-3 Guaranteed Real Estate Notes, with attributes UBDKIFJACTSWERLMNHYZ;

q) 1.3.1.10.65-7 Debentures, with attributes UBDKIFJACTSWERLMNHYZ;

r) 1.3.1.10.70-5 Eletrobras Obligations, with attributes UBDKIFJACTSWERLMNHYZ;

s) 1.3.1.10.75-0 Agrarian Debt Securities, with attributes UBDKIFJACTSWERLMNHYZ;

t) 1.3.1.10.95-6 Securities that Compose the PR of Institutions Authorized to Operate by the Central Bank, with attributes UBDKIFJACTSWERLMNHYZ;

u) 1.3.1.10.97-0 Of issuance by financial entities linked to official international organizations; and

v) 1.3.1.10.99-4 Others, with attributes UBDKIFJACTSWERLMNHYZ;

II - 1.3.1.13.00-1 APPLICATION IN CERTIFICATES OF STRUCTURED OPERATIONS, with attributes UBDKIFJACTSWERLMNHYZ:

a) 1.3.1.13.10-4 Structured Operations Certificates – Protected Nominal Value; and

b) 1.3.1.13.30-0 Structured Operations Certificates – Nominal Value at Risk;

III - 1.3.1.15.00-9 INVESTMENT FUND SHARES, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 1.3.1.15.15-7 Short-Term Fund Shares;

b) 1.3.1.15.25-0 Referenced Fund Shares;

c) 1.3.1.15.30-8 Fixed Income Fund Shares;

d) 1.3.1.15.35-3 Equity Fund Shares;

e) 1.3.1.15.40-1 Social Development Fund Shares;

f) 1.3.1.15.45-6 Currency Fund Shares;

g) 1.3.1.15.50-4 Multimarket Fund Shares;

h) 1.3.1.15.55-9 Market Index Investment Fund Shares;

i) 1.3.1.15.60-7 Credit Rights Fund Shares;

j) 1.3.1.15.65-2 Real Estate Fund Shares;

k) 1.3.1.15.70-0 Emerging Companies Fund Shares;

l) 1.3.1.15.75-5 Participations Fund Shares; and

m) 1.3.1.15.99-9 Others;

IV - 1.3.1.20.00-1 VARIABLE INCOME SECURITIES:

a) 1.3.1.20.10-4 Shares of Open Companies, with attributes UBDKIFJACTSWERLMNHYZ;

b) 1.3.1.20.20-7 Shares of Closed Companies, with attributes UBDKIFJACTSWERLMNYZ;

c) 1.3.1.20.30-0 Subscription Warrants of Open Companies, with attributes UBDKIFJACTSWERLMNYZ;

d) 1.3.1.20.40-3 Variable Income Fund Shares, with attributes UBDKIFJACTSWERLMNHYZ;

e) 1.3.1.20.60-9 Received by Loan, with attributes UBDKIFJACTSWERLMNHYZ;

f) 1.3.1.20.95-3 Securities that Compose the PR of Institutions Authorized to Operate by the Central Bank of Brazil, with attributes UBDKIFJACTSWERLMNHYZ; and

g) 1.3.1.20.99-1 Others, with attributes UBDKIFJACTSWERLMNHYZ;

V - 1.3.1.30.00-8 COOPERATIVE PARTICIPATIONS, all with attributes RZ:

a) 1.3.1.30.05-3 Participation in Central Credit Cooperative;

b) 1.3.1.30.10-1 Participation in Financial Institution Controlled by Credit Cooperative;

c) 1.3.1.30.15-6 Participation in Cooperatives, Except Central Credit Cooperative;

d) 1.3.1.30.20-4 Participation in Companies Controlled by Central Credit Cooperative; and

e) 1.3.1.30.90-5 Other Participations;

VI - 1.3.1.50.00-2 ECONOMIC DEVELOPMENT SECURITIES, all with attributes UBDKIFJACTSWERLMNZ:

a) 1.3.1.50.10-5 Linked; and

b) 1.3.1.50.20-8 Unlinked;

VII - 1.3.1.60.00-9
APPLICTIONS IN COMMODITIES, all with attributes UBDKIFJACTSWERLMZ:

a) 1.3.1.60.30-8
Warrants, which is intended for the recording of applications in warrants representative of deposit receipts of agricultural, livestock, agro-industrial and other products;

b) 1.3.1.60.40-1
Commodity Certificates, which is intended for the recording of applications in commodity certificates and other securities of this kind; and

c) 1.3.1.60.90-6
Others, which is intended for the recording of other applications of this kind;

VIII - 1.3.1.85.00-8
APPLICTIONS IN SECURITIES AND SECURITIES ABROAD:

a) 1.3.1.85.10-1
Securities Issued by the National Treasury, with attributes UBILNYZ;

b) 1.3.1.85.20-4
Securities Issued by the Government of Other Countries, with attributes UBILYZ;

c) 1.3.1.85.25-9
Securities that Compose the PR of Institutions Authorized to Operate by the Central Bank, with attributes UBILYZ;

d) 1.3.1.85.26-6
Securities that Compose the PR of Financial Institutions Abroad, with attributes UBILYZ;

e) 1.3.1.85.30-7
Fixed Income Securities – State-Owned Companies of Brazil, with attributes UBILYZ;

f) 1.3.1.85.40-0 Other
Fixed Income Securities, with attributes UBILYZ;

g) 1.3.1.85.50-3
Variable Income Securities – State-Owned Companies of Brazil, with attributes UBILYZ;

h) 1.3.1.85.60-6 Other
Variable Income Securities, with attributes UBILYZ; and

i) 1.3.1.85.90-5
Others, with attributes UBDILYZ;

IX - 1.3.1.90.00-0
SECURITIES AND SECURITIES OF COMPANIES UNDER SPECIAL REGIME, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 1.3.1.90.10-3
Bank Deposit Certificates;

b) 1.3.1.90.50-5
Debentures; and

c) 1.3.1.90.99-0 Other
Papers; and

X - 1.3.1.99.00-1 (-)
PROVISION FOR DEVALUATION OF FREE SECURITIES:

a) 1.3.1.99.30-0 (-)
Federal Public Securities – National Treasury, with attributes KJRHY;

b) 1.3.1.99.45-8 (-) Public
Federal Securities – Others, with attributes KJRHY;

c) 1.3.1.99.50-6 (-)
Securities Issued by Linked Financial Institutions, with attributes KJRHY;

d) 1.3.1.99.55-1 (-)
Securities Issued by Non-Linked Financial Institutions, with attributes KJRHY;

e) 1.3.1.99.65-4 (-)
Applications in Commodities, with attributes KJRH;

f) 1.3.1.99.85-0 (-)
Shares, with attributes KJRHY; and

g) 1.3.1.99.99-1 (-)
Others in the Country, with attributes KJRHY.

Art. 17. The accounting recording of the items of the breakdown of subgroup 1.3.2.00.00-0 Linked to Reverse Repurchase Agreements must be carried out in the accounting title 1.3.2.10.00-7 FIXED INCOME SECURITIES - LINKED TO REPURCHASES, with attributes UBDKIFJACTSWERLMNHYZ and Estban code 130, whose function is to record the value of fixed income securities held as collateral in repurchase agreements.

Sole Paragraph. The accounting title mentioned in the caput must be segregated into the following sub-titles:

I -
1.3.2.10.03-8 Treasury Financial Bills, with attributes UBDKIFJACTSWERLMNHYZ;

I - 1.3.2.10.03-8 Treasury
Financial Bills, with attributes UBDKIFJACTSWRLMNHYZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

II -
1.3.2.10.05-2 National Treasury Bills, with attributes UBDKIFJACTSWERLMNHYZ;

II - 1.3.2.10.05-2
National Treasury Bills, with attributes UBDKIFJACTSWRLMNHYZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

III -
1.3.2.10.07-6 National Treasury Notes, with attributes UBDKIFJACTSWERLMNHYZ;

III - 1.3.2.10.07-6
National Treasury Notes, with attributes UBDKIFJACTSWRLMNHYZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

IV -
1.3.2.10.10-0 National Treasury Obligations, with attributes UBDKIFJACTSWERLMNHYZ;

IV - 1.3.2.10.10-0
National Treasury Obligations, with attributes UBDKIFJACTSWRLMNHYZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

V -
1.3.2.10.25-8 Bank Deposit Certificates, with attributes UBIFCTELMZ;

V - 1.3.2.10.25-8
Bank Deposit Certificates, with attributes UBIFCTLMNZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

VI -
1.3.2.10.30-6 CDB – Linked Financial Institution, with attributes UBIFCTELMZ;

VI - 1.3.2.10.30-6 CDB –
Linked Financial Institution, with attributes UBIFCTLMZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

VII -
1.3.2.10.35-1 Bills of Exchange, with attributes UBIFCTELMZ;

VII - 1.3.2.10.35-1
Bills of Exchange, with attributes UBIFCTLMNZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

VIII -
1.3.2.10.62-9 Real Estate Receivables Certificates, with attributes UBIFCTELMZ;

VIII - 1.3.2.10.62-9
Real Estate Receivables Certificates, with attributes UBIFCTLMNZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

IX -
1.3.2.10.65-0 Debentures, with attributes UBIFCTELMZ;

IX -
1.3.2.10.65-0 Debentures, with attributes UBIFCTLMNZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

IX - 1.3.2.10.65-0
Debentures, with attributes UBDIFCTLMNZ; (Wording given, effective as of 7/1/2024, by Instruction Normative BCB No. 481, of 6/28/2024.)

X -
1.3.2.10.70-8 Securities of the Union's Liability Abroad, with attributes UBIFCTELMNZ;

X - 1.3.2.10.70-8
Securities of the Union's Liability Abroad, with attributes UBIFCTELMNZ; (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

XI -
1.3.2.10.85-6 Other Securities Abroad, with attributes UBIFCTELMZ; and

XI - 1.3.2.10.85-6
Other Securities Abroad, with attributes UBIFCTLMZ; and (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

XII -
1.3.2.10.99-7 Others, with attributes UBIFCTELMZ.

XII -
1.3.2.10.99-7 Others, with attributes UBIFCTLMNZ. (Wording given, effective as of 8/1/2023, by Instruction Normative BCB No. 404, of 7/24/2023.)

XII - 1.3.2.10.99-7
Others, with attributes UBDIFCTLMNZ. (Wording given, effective as of 7/1/2024, by Instruction Normative BCB No. 481, of 6/28/2024.)

Art. 18. The accounting recording of the items of the breakdown of subgroup 1.3.3.00.00-3 Financial Derivative Instruments must be carried out in the following accounting titles, all with Estban code 130:

I - 1.3.3.15.00-5
SWAP OPERATIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the amounts receivable, relating to income earned, arising from swap operations, evaluated at market value;

II - 1.3.3.30.00-4
FORWARD PURCHASES RECEIVABLE, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the spot value of the asset subject to the forward purchase contract of shares, other financial assets and commodities for the own portfolio, evaluated at market value;

III - 1.3.3.35.00-9
FORWARD SALES RECEIVABLE, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the amounts receivable arising from forward sale contracts of shares, other financial assets and commodities, evaluated at market value;

IV - 1.3.3.45.00-6
FUTURES MARKETS – DAILY ADJUSTMENTS – ASSET, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of negative daily adjustments of operations with shares, other financial assets and commodities, carried out in the futures market, this title must present a zero balance in monthly balance sheets, through transfer to the appropriate expense account;

V - 1.3.3.60.00-5
OPTIONS PREMIUMS TO BE EXERCISED – SHARES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of premiums paid for the acquisition of call and put options on shares, until maturity or settlement of the operation, through an inverse operation, evaluated at market value;

VI - 1.3.3.70.00-2
OPTIONS PREMIUMS TO BE EXERCISED – FINANCIAL ASSETS AND COMMODITIES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of premiums paid for the acquisition of call and put options on financial assets and commodities, until maturity or settlement of the operation, through an inverse operation, evaluated at market value;

VII - 1.3.3.73.00-9
OPTIONS WITH DAILY ADJUSTMENT – ASSET, with attributes UBDKIFJACTSWERLMNYZ, whose function is to record the negative adjustments arising from holder or writer positions in operations with call or put options with daily adjustment;

VIII - 1.3.3.80.00-9
CREDIT DERIVATIVES – ASSET, with attributes UBDKIFJACTSWERLMNYZ, whose function is to record credit derivatives; and

IX - 1.3.3.85.00-4
OTHER FINANCIAL DERIVATIVE INSTRUMENTS – ASSET, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record rights relating to financial derivative instruments for which there is no specific account.

§ 1º The following accounting titles must be segregated into sub-titles:

I - 1.3.3.15.00-5
SWAP OPERATIONS:

a) 1.3.3.15.10-8
Differential Receivable, with attributes UBDKIFJACTSWERLMNHYZ;

b) 1.3.3.15.11-5
Differential Receivable – COE, with attributes UBDKIFJACTSWERLMNHYZ;

c) 1.3.3.15.13-9
Differential Receivable – Held-to-Maturity Security Hedge, with attributes UBDIFJACTSWELMNY; and

d) 1.3.3.15.20-1
Differential Receivable – Operations with Exchange Guarantee, with attributes UBDKIFJACTSWERLMNHYZ;

II - 1.3.3.30.00-4
FORWARD PURCHASES RECEIVABLE:

a) 1.3.3.30.10-7
Operations with Shares, with attributes UBDKIFJACTSWERLMNYZ;

b) 1.3.3.30.40-6
Operations with Financial Assets and Commodities, with attributes UBDKIFJACTSWERLMNYZ; and

c) 1.3.3.30.43-7
Operations with Financial Assets and Commodities – Held-to-Maturity Security Hedge, with attributes UBDIFJACTSWELMNY;

III - 1.3.3.35.00-9
FORWARD SALES RECEIVABLE:

a) 1.3.3.35.10-2
Operations with Shares, with attributes UBDKIFJACTSWERLMNHYZ; and

b) 1.3.3.35.40-1
Operations with Financial Assets and Commodities, with attributes UBDKIFJACTSWERLMNHYZ;

IV - 1.3.3.45.00-6
FUTURES MARKETS – DAILY ADJUSTMENTS – ASSET:

a) 1.3.3.45.10-9
Futures, with attributes UBDKIFJACTSWERLMNHYZ; and

b) 1.3.3.45.13-0
Futures – Held-to-Maturity Security Hedge, with attributes UBDIFJACTSWELMNY;

V - 1.3.3.60.00-5
OPTIONS PREMIUMS TO BE EXERCISED – SHARES:

a) 1.3.3.60.10-8
Call Option Purchases – Holder Position, with attributes UBDKIFJACTSWERLMNYZ;

b) 1.3.3.60.11-5
Call Option Purchases – Holder Position – COE, with attributes UBDKIFJACTSWERLMNHYZ;

c) 1.3.3.60.20-1
Put Option Purchases – Holder Position, with attributes UBDKIFJACTSWERLMNYZ; and

d) 1.3.3.60.21-8
Put Option Purchases – Holder Position – COE, with attributes UBDKIFJACTSWERLMNHYZ;

VI - 1.3.3.70.00-2
OPTIONS PREMIUMS TO BE EXERCISED – FINANCIAL ASSETS AND COMMODITIES:

a) 1.3.3.70.10-5
Call Option Purchases – Holder Position, with attributes UBDKIFJACTSWERLMNYZ;

b) 1.3.3.70.11-2
Call Option Purchases – Holder Position – COE, with attributes UBDKIFJACTSWERLMNHYZ;

c) 1.3.3.70.20-8
Put Option Purchases – Holder Position, with attributes UBDKIFJACTSWERLMNYZ; and

d) 1.3.3.70.21-5
Put Option Purchases – Holder Position – COE, with attributes UBDKIFJACTSWERLMNHYZ;

VII - 1.3.3.80.00-9
CREDIT DERIVATIVES – ASSET:

a) 1.3.3.80.10-2 Credit
Swap, with attributes UBDKIFJACTSWERLMNYZ, which is intended for the recording, on the date of contracting, by the risk-transferring counterparty, of the value paid or to be paid regarding the protection rate for the transfer of credit risk, being appropriated as an expense due to the passage of time of the contract, or appropriated in full upon the occurrence of the credit event, evaluated monthly, at least, at market value; and

b) 1.3.3.80.30-8 Total
Return Rate Swap, with attributes UBDKIFJACTSWERLMNYZ, which is intended for the recording of the amount receivable, with the corresponding revenue account, evaluated monthly, at least, at market value; and

VIII - 1.3.3.85.00-4
OTHER FINANCIAL DERIVATIVE INSTRUMENTS – ASSET:

a) 1.3.3.85.10-7 Other
– Held-to-Maturity Security Hedge, with attributes UBDIFACTSWELMNY;

b) 1.3.3.85.11-4 Other
– COE, with attributes UBDKIFJACTSWERLMNHYZ; and

c) 1.3.3.85.13-8
Others, with attributes UBDKIFJACTSWERLMNHYZ.

§ 2º The title
1.3.3.73.00-9 OPTIONS WITH DAILY ADJUSTMENT – ASSET must present a zero balance in monthly balance sheets, through transfer to the appropriate expense account representative of options operations.

Art. 19. The accounting recording of the items of the breakdown of subgroup 1.3.4.00.00-6 Linked to the Central Bank of Brazil must be carried out in the following accounting titles, all with Estban code 130:

I - 1.3.4.10.00-3 CENTRAL
BANK – DEPOSITS FOR CAPITAL IN SECURITIES, with attributes UBDKIFJACTSWERLMNZ, whose function is to record the value of securities deposited with the Central Bank of Brazil, corresponding to the cash portions received for the full payment of the subscribed share capital until the process is resolved by the Central Bank of Brazil;

II - 1.3.4.20.00-0
CENTRAL BANK – MANDATORY RESERVES IN SECURITIES, with attributes UBDKIFSWELMNZ, whose function is to record mandatory deposits to the order of the Central Bank of Brazil carried out through the linking of federal public securities;

III - 1.3.4.30.00-7
CENTRAL BANK – SECURITIES LINKED TO REFINANCING OPERATIONS, with attributes UBDKIFSWELMNZ, whose function is to record the value of securities delivered to the Central Bank of Brazil as guarantee of financial assistance;

IV - 1.3.4.40.00-4
CENTRAL BANK – SECURITIES LINKED TO EXTERNAL RESOURCES, with attributes UBDKIASWELMNZ, whose function is to record the value of federal public securities acquired using external resources, not repaid;

V - 1.3.4.45.00-9 CENTRAL
BANK – SECURITIES LINKED TO SAVINGS RESOURCES, with attributes UBSELMZ, whose function is to record the value relating to federal public securities linked to the fulfillment of the requirement to apply resources captured in savings deposits; and

VI - 1.3.4.50.00-1
FIXED INCOME SECURITIES BLOCKED, with attributes UBDKIFJACTSWERLMNHZ, whose function is to record the value of fixed income securities blocked.

§ 1º The following accounting titles must be segregated into sub-titles:

I - 1.3.4.10.00-3 CENTRAL
BANK – DEPOSITS FOR CAPITAL IN SECURITIES, all with attributes UBDKIFJACTSWERLMNZ:

a) 1.3.4.10.02-7
Federal Public Securities – National Treasury;

b) 1.3.4.10.04-1
Federal Public Securities – Central Bank;

c) 1.3.4.10.19-9
Federal Public Securities – Others; and

d) 1.3.4.10.99-3
Others; and

II - 1.3.4.30.00-7
CENTRAL BANK – SECURITIES LINKED TO REFINANCING OPERATIONS:

a) 1.3.4.30.02-1
Federal Public Securities – National Treasury, with attributes UBDKIFSWELMNZ; and

b) 1.3.4.30.19-3
Federal Public Securities – Others, with attributes UBDKIFSWELMNZ.

§ 2º The balance of the title
1.3.4.40.00-4 CENTRAL BANK – SECURITIES LINKED TO EXTERNAL RESOURCES must be reconciled periodically with the one presented in sub-title 4.6.6.10.20-3 Linked to Federal Securities.

Art. 20. The accounting recording of the items of the breakdown of subgroup 1.3.5.00.00-9 Linked to the Acquisition of Shares of State-Owned Companies must be carried out in the title accounting 1.3.5.10.00-6 PRIVATIZATION CURRENCY, with attributes UBDKIFACTSWERLMNHZ and Estban code 130, whose function is to record the values accepted by the National Treasury as privatization currency that have not been securitized by it, registered in a specific system of B3 – Brasil, Bolsa, Balcão.

Art. 21. The accounting recording of the items of the breakdown of subgroup 1.3.6.00.00-2 Linked to Provision of Guarantees must be carried out in the following accounting titles, all with Estban code 130:

I - 1.3.6.10.00-9
SECURITIES GIVEN AS COLLATERAL IN EXCHANGE OPERATIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of securities and securities given as collateral for operations carried out in stock exchanges, commodities and futures;

II - 1.3.6.15.00-4
SECURITIES GIVEN AS COLLATERAL FOR OPERATIONS IN CLEARING AND SETTLEMENT CHAMBERS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of securities and securities given as collateral for operations carried out in clearing and settlement chambers;

III - 1.3.6.16.00-3
SECURITIES GIVEN AS COLLATERAL IN PAYMENT ARRANGEMENTS, with attributes UBDIFJASERLMNYZ, whose function is to record the value of securities and securities given as collateral for participation of the institution in a payment arrangement;

IV - 1.3.6.17.00-2
SECURITIES AND FINANCIAL DERIVATIVE INSTRUMENTS – ASSET PORTFOLIOS – LIG, with attributes UBIFSWELM, whose function is to record applications in federal public securities and active positions in financial derivative instruments contracted for the purpose of hedge, components of asset portfolios guaranteeing LIG;

V - 1.3.6.20.00-6
SECURITIES GIVEN AS COLLATERAL – OTHERS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of securities and securities given as collateral for other operations, other than in exchanges, the institution must maintain internal controls that allow the identification of guaranteed operations;

VI - 1.3.6.25.00-1
SECURITIES LINKED TO BALANCES IN PRE-PAID ACCOUNTS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the amounts applied in federal public securities held by the institution based on the balances of electronic currency maintained in pre-paid payment accounts, which constitute separate property, which does not coincide with that of the institution, as per art. 12 of Law No. 12.865, of October 9, 2013, registered in a specific account of the Special Settlement and Custody System (Selic), in observance of the provisions in the current regulation that defines the application of resources maintained in payment accounts; and

VII - 1.3.6.99.00-6 (-)
PROVISION FOR DEVALUATION OF SECURITIES LINKED TO THE PROVISION OF GUARANTEES, with attributes KJRHY, whose function is to record the value of the provision for devaluation of securities and securities linked to the provision of guarantees.

§ 1º The following accounting titles must be segregated into sub-titles:

I - 1.3.6.10.00-9
SECURITIES GIVEN AS COLLATERAL IN EXCHANGE OPERATIONS, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 1.3.6.10.02-3
Federal Public Securities – National Treasury;

b) 1.3.6.10.04-7
Federal Public Securities – Central Bank;

c) 1.3.6.10.19-5
Federal Public Securities – Others;

d) 1.3.6.10.80-3
Variable Income Securities; and

e) 1.3.6.10.99-9
Others;

II - 1.3.6.15.00-4
SECURITIES GIVEN AS COLLATERAL FOR OPERATIONS IN CLEARING AND SETTLEMENT CHAMBERS, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 1.3.6.15.02-8
Federal Public Securities – National Treasury;

b) 1.3.6.15.19-0
Federal Public Securities – Others;

c) 1.3.6.15.80-8
Variable Income Securities; and

d) 1.3.6.15.99-4
Others;

III - 1.3.6.17.00-2
SECURITIES AND FINANCIAL DERIVATIVE INSTRUMENTS – ASSET PORTFOLIOS – LIG, all with attributes UBIFSWELM:

a) 1.3.6.17.10-5
Federal Public Securities; and

b) 1.3.6.17.20-8
Financial Derivative Instruments;

IV - 1.3.6.20.00-6
SECURITIES GIVEN AS COLLATERAL – OTHERS, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 1.3.6.20.02-0
Federal Public Securities – National Treasury;

b) 1.3.6.20.04-4
Federal Public Securities – Central Bank;

c) 1.3.6.20.19-2
Federal Public Securities – Others;

d) 1.3.6.20.62-8
Real Estate Receivables Certificates;

e) 1.3.6.20.80-0
Variable Income Securities; and

f) 1.3.6.20.99-6
Others;

V - 1.3.6.25.00-1
SECURITIES LINKED TO BALANCES IN PRE-PAID ACCOUNTS, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 1.3.6.25.10-4 Treasury
Financial Bills;

b) 1.3.6.25.20-7 Treasury
Bills of the National Treasury;

c) 1.3.6.25.30-0 National
Treasury Notes; and

d) 1.3.6.25.90-8
Others; and

VI - 1.3.6.99.00-6 (-)
PROVISION FOR DEVALUATION OF SECURITIES LINKED TO THE PROVISION OF GUARANTEES, all with attributes KJRHY:

a) 1.3.6.99.02-0 (-)
Federal Public Securities – National Treasury; and

b) 1.3.6.99.99.6 (-)
Others.

§ 2º In the bookkeeping in the title
1.3.6.99.00-6 (-) PROVISION FOR DEVALUATION OF SECURITIES LINKED TO THE PROVISION OF GUARANTEES, the institution must maintain internal controls that allow the identification of the criteria and origins of the provision constituted.

Art. 22. The accounting recording of the items of the breakdown of subgroup 1.3.7.00.00-5 Securities Subject to Reverse Repurchase Agreements with Free Movement must be carried out in the accounting title 1.3.7.10.00-2 SECURITIES SUBJECT TO REVERSE REPURCHASE AGREEMENTS WITH FREE MOVEMENT, with attributes UBDIFCTLMNZ and code Estban 130, whose function is to record the securities and securities delivered as collateral in reverse repurchase agreements with free movement agreement.

Sole Paragraph. The accounting title referred to in the caput must be segregated into the following sub-titles, all with attributes UBDIFCTLMNZ:

I - 1.3.7.10.02-6
Federal Public Securities – National Treasury; and

II - 1.3.7.10.90-9
Other Fixed Income Securities.

Section V

Of Interbank Relations

Art. 23. The institutions mentioned in art. 1º must record their operations in interbank relations in the items of subgroup 1.4.0.00.00-3 INTERBANK RELATIONS segregated into the following subgroup breakdowns:

I - 1.4.1.00.00-6 Rights
With Participants of Settlement System and Payment Arrangement;

II - 1.4.2.00.00-9 Credits
Linked;

III - 1.4.3.00.00-2 Interbank
Transfers;

IV - 1.4.4.00.00-5 Relations
With Correspondents; and

V - 1.4.5.00.00-8 Resources
Transferred to Cooperative Banks, Confederations or Central Cooperatives.

Art. 24. The accounting recording of the items of the breakdown of subgroup 1.4.1.00.00-6 Rights With Participants of Settlement System and Payment Arrangement must be carried out in the following accounting titles, all with Estban code 158:

I - 1.4.1.10.00-3
CHECKS AND OTHER PAPERS TO BE RETURNED, with attributes UBERLMYZ, whose function is to record the checks and other papers to be returned to participants of settlement systems;

II - 1.4.1.20.00-0
CHEQUES AND OTHER PAPERS TO BE SENT, with attributes UBERLMYZ, whose function is to register checks and other papers that did not reach the exchange session or that were not sent to participants of settlement systems;

III - 1.4.1.30.00-7
CHEQUES AND OTHER PAPERS SENT, with attributes UBERLMYZ, whose function is to register, in the centralizing dependency, the checks and other papers sent to participants of settlement systems;

IV - 1.4.1.40.00-4
RECEIPTS OF DOCUMENTS SENT BY OTHER SYSTEM PARTICIPANTS, with attributes UBERLMYZ, whose function is to register the value of receipts sent by participants of settlement systems;

V - 1.4.1.50.00-1
PAYMENT TRANSACTIONS, with attributes UBDIFJASERLMNYZ, whose function is to register, at the net value of possible expected losses, the amounts to be received from financial institutions, other institutions authorized to operate by the Central Bank of Brazil and payment institutions that are participants of a payment arrangement, relating to payment transactions; and (Amended, effective as of July 1, 2023, by Instruction Normative BCB No. 343, of January 13, 2023.)

VI - 1.4.1.65.00-3
INSTANT PAYMENT TRANSACTIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to register, at the net value of possible expected losses, the amounts to be received from institutions authorized to operate by the Central Bank of Brazil and from payment institutions that are not holders of an Instant Payment Account (Conta PI) at the Central Bank of Brazil, relating to instant payment transactions.

Sole paragraph. The following accounting titles must be segregated into sub-titles:

I - 1.4.1.10.00-3
CHEQUES AND OTHER PAPERS TO BE RETURNED, all with attributes UBERLMYZ:

a) 1.4.1.10.40-5
Bilateral Settlement, which is intended for the registration of checks to be returned, received in bilateral settlement, of a value equal to or greater than the reference value for bilateral settlement of checks (VLB-Cheque); and

b) 1.4.1.10.90-0 Other
Settlement Systems, which is intended for the registration of checks and other papers to be returned received in other settlement systems, for which there is no specific account;

II - 1.4.1.20.00-0
CHEQUES AND OTHER PAPERS TO BE SENT, all with attributes UBERLMYZ:

a) 1.4.1.20.40-2
Bilateral Settlement, which is intended for the registration of checks to be sent for bilateral settlement, of a value equal to or greater than the reference value for bilateral settlement of checks (VLB-Cheque); and

b) 1.4.1.20.90-7 Other
Settlement Systems, which is intended for the registration of checks and other papers to be settled in other systems, for which there is no specific account;

III - 1.4.1.30.00-7
CHEQUES AND OTHER PAPERS SENT, all with attributes UBERLMYZ: (Amended, effective as of July 1, 2023, by Instruction Normative BCB No. 343, of January 13, 2023.)

a) 1.4.1.30.40-9
Bilateral Settlement, which is intended for the registration of checks sent for bilateral settlement, of a value equal to or greater than the reference value for bilateral settlement of checks (VLB-Cheque); and

b) 1.4.1.30.90-4 Other
Settlement Systems, which is intended for the registration of checks and other papers sent to other systems, for which there is no specific account; (Amended, effective as of July 1, 2023, by Instruction Normative BCB No. 343, of January 13, 2023.)

IV - 1.4.1.40.00-4
RECEIPTS OF DOCUMENTS SENT BY OTHER SYSTEM PARTICIPANTS, all with attributes UBERLMYZ: (Amended, effective as of July 1, 2023, by Instruction Normative BCB No. 343, of January 13, 2023.)

a) 1.4.1.40.40-6
Bilateral Settlement, which is intended for the registration of receipts of a value equal to or greater than the reference value for bilateral settlement of collection blocks (VLB-Cobrança) sent by bilateral settlement participants; and

b) 1.4.1.40.90-1 Other
Settlement Systems, which is intended for the registration of receipts sent by participants of other settlement systems, for which there is no specific account; and (Amended, effective as of July 1, 2023, by Instruction Normative BCB No. 343, of January 13, 2023.)

V - 1.4.1.50.00-1
PAYMENT TRANSACTIONS, all with attributes UBDIFJASERLMNYZ: (Included, effective as of July 1, 2023, by Instruction Normative BCB No. 343, of January 13, 2023.)

a) 1.4.1.50.10-4
Unrelated Receivables, which is intended for the registration of amounts that are not the subject of assignment; (Included, effective as of July 1, 2023, by Instruction Normative BCB No. 343, of January 13, 2023.)

b) 1.4.1.50.20-7
Assigned Receivables, which is intended for the registration of assigned amounts without substantial transfer of risks and benefits; and (Included, effective as of July 1, 2023, by Instruction Normative BCB No. 343, of January 13, 2023.)

c) 1.4.1.50.30-0
Acquired Receivables, which is intended for the registration of acquired receivables with substantial transfer of risks and benefits. (Included, effective as of July 1, 2023, by Instruction Normative BCB No. 343, of January 13, 2023.)

Art. 25. The accounting registration of the items of the breakdown of subgroup 1.4.2.00.00-9 Linked Credits must be carried out in the following accounting titles, all with Estban code 158:

I - 1.4.2.02.00-7 CENTRAL BANK – ELECTRONIC MONEY DEPOSITS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to register the amounts collected from the Central Bank of Brazil, in accordance with current regulation, based on the balances of electronic money maintained in prepaid payment accounts, which constitute separate assets, which do not coincide with those of the institution, in accordance with art. 12 of Law No. 12,865, of October 9, 2013;

II - 1.4.2.06.00-3
CENTRAL BANK – INSTANT PAYMENT ACCOUNT, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to register the amounts collected from the Central Bank of Brazil, carried out by holders of an Instant Payment Account (Conta PI) at the Central Bank of Brazil, for instant payment operations, in accordance with current regulation; and

III - 1.4.2.10.00-6
CENTRAL BANK – DEPOSITS IN FOREIGN CURRENCIES, with attributes UBDKIASWELMNZ, whose function is to register, in the equivalent in national currency, the deposits in foreign currency made in the name of the Central Bank of Brazil, resulting from the non-application in operations of transfer of resources originating from abroad;

IV - 1.4.2.15.00-1
CENTRAL BANK – DEPOSITS FOR CAPITAL IN CASH, with attributes UBDKIFJACTSWERLMNYZ, whose function is to register the collections to the Central Bank of Brazil, or to its order, of the value corresponding to deposits for the subscription, in cash, of the subscribed capital until the process is resolved by the Central Bank of Brazil;

V - 1.4.2.25.00-8 CENTRAL
BANK – COLLECTION OF AGRICULTURAL CREDIT RESOURCES, with attributes UBDKIFSWELMNZ, whose function is to register the collections made based on specific legislation, corresponding to resources not applied in typical agricultural credit operations;

VI - 1.4.2.28.00-5
COMPULSORY RESERVES IN CASH AT THE CENTRAL BANK, with attributes UBIFSWELMNZ, whose function is to register the reserves in national currency maintained at the Central Bank of Brazil;

VII - 1.4.2.33.00-7
CENTRAL BANK – MANDATORY COLLECTIONS, with attributes UBDKIFACTSWERLMNZ, whose function is to register the values of mandatory collections in cash;

VIII - 1.4.2.35.00-5
CENTRAL BANK – OTHER DEPOSITS, with attributes UBDKIFJACTSWERLMNZ, whose function is to register the deposits made at the Central Bank of Brazil for which there is no specific account; (Amended, effective as of November 1, 2022, by Instruction Normative BCB No. 316, of October 27, 2022.)

IX - 1.4.2.40.00-7
OFFICIAL BANKS – DEPOSITS LINKED TO AGREEMENTS, with attributes UBDLNZ, whose function is to register the deposits maintained in official banks, linked to agreements for the transfer of credit lines or for the provision of services;

X - 1.4.2.60.00-1 SFH –
FGTS TO BE REIMBURSED, with attributes UBSWELMZ, whose function is to register the value of advances to be covered with resources from the Time Service Guarantee Fund (FGTS), by virtue of amortization, settlement or reduction of financing, as well as withdrawals to be reimbursed;

XI - 1.4.2.65.00-6 SFH
– SALARY VARIATION COMPENSATION FUND, with attributes UBSWELMZ, whose function is to register, upon the settlement of housing financing, the debtor balances to be covered by the Salary Variation Compensation Fund;

XII - 1.4.2.80.00-5
AGRICULTURAL CREDIT – PROAGRO TO BE RECEIVED, with attributes UBDKIFSWERLMNZ, whose function is to register the values, with control of the origin of resources through the use of internal sub-titles, of the installments of rural financing and of the expenses of proof of losses attributable to the Agricultural and Livestock Activity Guarantee Program (PROAGRO); and

XIII - 1.4.2.99.00-3
(-) PROVISION FOR LOSSES ON LINKED CREDITS, with attributes UBDKIFJACTSWERLMNYZ, whose function is to register the amounts necessary to form a provision regarding losses on linked credits to the Central Bank of Brazil, other banks and official funds.

Sole paragraph. The following accounting titles must be segregated into sub-titles:

I - 1.4.2.33.00-7 CENTRAL
BANK – MANDATORY COLLECTIONS:

a) 1.4.2.33.10-0
Savings Deposits, with attributes UBSWERLMZ, which is intended for the registration of mandatory collections of savings deposits, including rural savings; and

b) 1.4.2.33.99-7
Others, with attributes UBDKIFACTSWERLMNZ;

II - 1.4.2.65.00-6 SFH
– SALARY VARIATION COMPENSATION FUND, all with attributes UBSWELMZ:

a) 1.4.2.65.10-9 With
Option for Novation; and

b) 1.4.2.65.20-2 Without
Option for Novation;

III - 1.4.2.80.00-5
AGRICULTURAL CREDIT – PROAGRO TO BE RECEIVED, all with attributes UBDKIFSWERLMNZ:

a) 1.4.2.80.10-8
Proagro Novo, which is intended for the registration of the installments of rural financing subject to indemnification and of the expenses of proof of losses attributable to the Agricultural and Livestock Activity Guarantee Program (PROAGRO), relating to operations contracted from August 15, 1991;

b) 1.4.2.80.20-1
Proagro Velho – Securitisable Installments, which is intended for the registration of indemnifications paid by the agents regarding financed installments and not settled until July 31, 1994, including the expenses of proof of losses attributable to the Agricultural and Livestock Activity Guarantee Program (PROAGRO), relating to operations contracted until August 14, 1991; and

c) 1.4.2.80.30-4
Proagro Velho – Non-Securitisable Installments, which is intended for the registration of financed installments regarding the coverage granted and other expenses accepted after July 31, 1994, relating to operations contracted until August 14, 1991; and

IV - 1.4.2.99.00-3 (-)
PROVISION FOR LOSSES ON LINKED CREDITS:

a) 1.4.2.99.10-6 (-)
Linked Credits – Central Bank, with attributes UBDKIFJACTSWERLMNYZ;

b) 1.4.2.99.20-9 (-)
Linked Credits – Official Banks, with attributes UBDKLNZ;

c) 1.4.2.99.40-5 (-)
Linked Credits – Fgts, with attributes UBSWELMZ;

d) 1.4.2.99.50-8 (-)
Linked Credits – Proagro, with attributes UBDKIFSWERLMNZ; and

e) 1.4.2.99.60-1 (-)
Linked Credits – SFH, with attributes UBSWELMZ.

Art. 26. The accounting registration of the items of the breakdown of subgroup 1.4.3.00.00-2 Interbank Transfers must be carried out in the following accounting titles, all with Estban code 158:

I - 1.4.3.10.00-9
DEBTORS FOR TRANSFERS OF AGRICULTURAL CREDIT RESOURCES, with attributes UBDKIFERLMNZ, whose function is to register the credits resulting from transfers of agricultural credit resources to other financial institutions;

II - 1.4.3.20.00-6
DEBTORS FOR TRANSFERS OF EXTERNAL RESOURCES, with attributes UBDKIAELMNZ, whose function is to register the credits resulting from transfers of external resources to other financial institutions;

III - 1.4.3.60.00-4
DEBTORS FOR TRANSFERS TO FINANCIAL AGENTS, with attributes MNZ, whose function is to register, by holder and in the appropriate sub-titles, the value of financing to financial agents for transfer to final borrowers;

IV - 1.4.3.90.00-5
DEBTORS FOR TRANSFERS OF OTHER RESOURCES, with attributes UBDKIASWERLMNZ, whose function is to register the credits resulting from transfers of resources to other financial institutions, for which there is no specific account; and

V - 1.4.3.99.00-6 (-)
PROVISION FOR LOSSES ON INTERBANK TRANSFERS, with attributes UBDKIFASWERLMNZ, whose function is to register the amounts necessary to form a provision regarding losses on interbank transfers due to doubtful settlement.

§ 1º The following accounting titles must be segregated into sub-titles:

I - 1.4.3.10.00-9
DEBTORS FOR TRANSFERS OF AGRICULTURAL CREDIT RESOURCES:

a) 1.4.3.10.10-2
Rural Credit Cooperatives, with attributes UBDKIFERLMNZ; and

b) 1.4.3.10.99-9 Other
Institutions, with attributes UBDKIFELMNZ; and

II - 1.4.3.99.00-6 (-)
PROVISION FOR LOSSES ON INTERBANK TRANSFERS:

a) 1.4.3.99.10-9 (-)
Rural Credit Cooperatives, with attributes UBDKIFERLMNZ; and

b) 1.4.3.99.90-3 (-)
Others, with attributes UBDKIFASWERLMNZ.

§ 2º The title
1.4.3.60.00-4 DEBTORS FOR TRANSFERS TO FINANCIAL AGENTS must contain the following internal sub-titles:

I - FINAME;

II - official commercial banks – federal;

III - official commercial banks – state;

IV - development banks;

V - investment banks;

VI - Federal Savings Bank; and

VII - other financial institutions.

Art. 27. The accounting registration of the items of the breakdown of subgroup 1.4.4.00.00-5 Relations with Correspondents must be carried out in the following accounting titles:

I - 1.4.4.10.00-2
CORRESPONDENTS ABROAD IN NATIONAL CURRENCY, with attributes UBILNZ and Estban code 141, whose function is to register, in the appropriate sub-titles, the debits and credits resulting from transactions conducted in national currency with financial institutions, branches, headquarters and similar entities abroad, with which the bank maintains correspondent relations; and

II - 1.4.4.30.00-6
CORRESPONDENTS IN THE COUNTRY, with attributes UBISWERLMZ and Estban code 142, whose function is to register the values related to its correspondents in the Country.

§ 1º The accounting title
1.4.4.10.00-2 CORRESPONDENTS ABROAD IN NATIONAL CURRENCY must contain the following internal sub-titles:

I - branches;

II - headquarters and similar entities; and

II - financial institutions.

§ 2º The balance of the title
1.4.4.30.00-6 CORRESPONDENTS IN THE COUNTRY, when represented by values of different nature and holders, may be balanced during the trial balances and balance sheets.

Art. 28. The accounting registration of the items of the breakdown of subgroup 1.4.5.00.00-8 Resources Transferred to Cooperative Banks, Confederations or Central Cooperatives must be carried out in the following accounting titles:

I - 1.4.5.10.00-5
RESOURCES TRANSFERRED – FINANCIAL CENTRALIZATION, with attribute R, whose function is to register, in the affiliated cooperatives, the transfers of their cash surpluses to the central cooperatives, resulting from the cooperative act known as financial centralization;

II - 1.4.5.15.00-0
RESOURCES TRANSFERRED – FREE SAVINGS DEPOSITS FOR NATURAL PERSONS, with attributes RZ, whose function is to register, in the affiliated cooperatives, the transfers to cooperative banks, confederations or central cooperatives of the resources captured through free savings deposits held exclusively by natural persons;

III - 1.4.5.20.00-2
RESOURCES TRANSFERRED – FREE SAVINGS DEPOSITS FOR LEGAL ENTITIES, with attributes RZ, whose function is to register, in the affiliated cooperatives, the transfers to cooperative banks, confederations or central cooperatives of the resources captured through free savings deposits held exclusively by legal entities;

IV - 1.4.5.27.00-5
RESOURCES TRANSFERRED – RURAL SAVINGS DEPOSITS, with attributes RZ, whose function is to register, in the affiliated cooperatives, the transfers to cooperative banks, confederations or central cooperatives of the resources captured through rural savings deposits;

V - 1.4.5.95.00-6
RESOURCES TRANSFERRED – OTHER SAVINGS DEPOSITS, with attributes RZ, whose function is to register, in the affiliated cooperatives, the transfers to cooperative banks, confederations or central cooperatives of the resources captured through other savings deposits; and

VI - 1.4.5.99.00-2
RESOURCES TRANSFERRED – OTHERS, with attributes RZ, whose function is to register the in the affiliated cooperatives, the other transfers of resources to cooperative banks, confederations or cooperatives for which there is no specific account.

Sole paragraph. The accounting title 1.4.5.27.00-5 RESOURCES TRANSFERRED – RURAL SAVINGS DEPOSITS must be segregated into the following sub-titles, all with attributes RZ:

I - 1.4.5.27.10-8
Resources Transferred – Rural Savings Deposits for Natural Persons; and

II - 1.4.5.27.20-1
Resources Transferred – Rural Savings Deposits for Legal Entities.

Section VI

On Interdependence Relations

Art. 29. The institutions mentioned in art. 1º must register their interdependence operations in the items of subgroup 1.5.0.00.00-2 INTERDEPENDENCE RELATIONS, segregated into the following subgroup breakdowns:

I - 1.5.1.00.00-5 Resources in Transit from Third Parties; and

II - 1.5.2.00.00-8 Internal
Transfers of Resources.

Art. 30. The accounting registration of the items of the breakdown of subgroup 1.5.1.00.00-5 Resources in Transit from Third Parties, with attributes UBELMZ, must be carried out in the following accounting titles:

I - 1.5.1.20.00-9
TRAVELER'S CHEQUES, with attributes UBELMZ and Estban code 146, whose function is to register any agency-to-agency debtor balances, relating to the excess of traveler's cheques settled compared to those issued;

II - 1.5.1.30.00-6
THIRD-PARTY COLLECTION IN TRANSIT, with attributes UBELMZ and Estban code 146, whose function is to register any agency-to-agency debtor balances, relating to the transit of resources from collection services;

III - 1.5.1.40.00-3
PAYMENT ORDERS, with attributes UBELMZ and Estban code 145, whose function is to register any agency-to-agency debtor balances, relating to the excess of payment orders settled compared to those issued;

IV - 1.5.1.50.00-0
PAYMENTS IN TRANSIT FROM AFFILIATED COMPANIES, with attributes UBEMZ and code Estban 146, whose function is to register the payments made on behalf of affiliated companies, in transit through the institution's branches, in the Country, observing that, exclusively in the trial balances and balance sheets of agencies, any creditor balances must be registered in title 4.5.1.50.00-1 PAYMENTS IN TRANSIT FROM AFFILIATED COMPANIES;

V - 1.5.1.60.00-7
PAYMENTS IN TRANSIT FROM THIRD PARTIES, with attributes UBEMZ and Estban code 146, whose function is to register the payments made on behalf of third parties, in transit through the institution's branches, in the Country, observing that, exclusively in the trial balances and balance sheets of agencies, any creditor balances must be registered in title 4.5.1.60.00-8 PAYMENTS IN TRANSIT FROM THIRD PARTIES;

VI - 1.5.1.70.00-4
RECEIPTS IN TRANSIT FROM AFFILIATED COMPANIES, with attributes UBELMZ and code Estban 146, whose function is to register the payments made on behalf of affiliated companies, in transit through the institution's branches in the Country; and

VII - 1.5.1.80.00-1
RECEIPTS IN TRANSIT FROM THIRD PARTIES, with attributes UBELMZ and Estban code 146, whose function is to register the payments made on behalf of third parties, in transit through the institution's branches in the Country.

§ 1º The titles
1.5.1.50.00-0 PAYMENTS IN TRANSIT FROM AFFILIATED COMPANIES and 1.5.1.60.00-7 PAYMENTS IN TRANSIT FROM THIRD PARTIES must:

I - be balanced during trial balances and balance sheets; and

II - contain an internal sub-title for the registration of payments made in the exercise of mandate.

§ 2º The accounting title
1.5.1.80.00-1 RECEIPTS IN TRANSIT FROM THIRD PARTIES must be segregated into the following sub-titles, all with attributes UBELMZ:

I - 1.5.1.80.10-4
Public Service Concessionaires; and

II - 1.5.1.80.90-8
Others.

Art. 31. The accounting registration of the items of the breakdown of subgroup 1.5.2.00.00-8 Internal Transfers of Resources must be carried out in the following accounting titles:

I - 1.5.2.10.00-5
CHEQUES AND ORDERS TO BE RECEIVED, with attributes UBELMZ and Estban code 158, whose function is to register the checks and other papers not negotiable by the clearing service, whose settlement is the responsibility of the dependency that received them, of another dependency or of a correspondent;

II - 1.5.2.20.00-2
OWN COLLECTION IN TRANSIT, with attributes UBERLMZ and Estban code 144, whose function is to register the debits and credits between dependencies, resulting from the collection of titles on one's own account;

III - 1.5.2.40.00-6
DOMESTIC BRANCHES, with attributes UBDIFACTSWELMNZ and Estban code 147, whose function is to record the debits and credits arising from transactions carried out between branches of the institution, when there is no, at the beginning of the entry or in its correspondence, the movement of third-party resources, including linked ones, except for the case provided for in current regulation, when it is not possible to use another account; and

IV - 1.5.2.50.00-3
CASH IN TRANSIT, with attributes UBERLMZ and Estban code 152, whose function is to record the transfer of resources between the institution's branches, processed in the form of cash.

Sole paragraph. The titles mentioned in items II, III, and IV must be balanced at the time of trial balances and balance sheets.

Section VII

Of Credit Operations

Art. 32. The institutions mentioned in art. 1 must record their credit operations in the lines of subgroup 1.6.0.00.00-1 CREDIT OPERATIONS segregated into the following subgroup breakdowns:

I - 1.6.1.00.00-4 Loans and Discounted Credit Rights;

II - 1.6.2.00.00-7 Financing;

III - 1.6.3.00.00-0 Rural Financing;

IV - 1.6.4.00.00-3 Real Estate Financing;

V - 1.6.5.00.00-6 Financing of Securities and Financial Assets;

VI - 1.6.6.00.00-9 Infrastructure and Development Financing;

VII - 1.6.8.00.00-5 Credit Operations Linked to Assignment; and

VIII - 1.6.9.00.00-8 (-) Provisions for Credit Operations.

Art. 33. The accounting recording of the items of the breakdown of subgroup 1.6.1.00.00-4 Loans and Discounted Credit Rights must be carried out in the following accounting titles, with Estban code 161:

I - 1.6.1.10.00-1 ADVANCES TO DEPOSITORS, with attributes UBERLMZ, whose function is to record the debit balances in deposit accounts, conceptualized as advances to depositors;

II - 1.6.1.20.00-8 LOANS, with attributes UBDKIFJSWERLMNZ, whose function is to record credit operations without linkage to the acquisition of a good or service or specific purpose for the application of resources;

III - 1.6.1.30.00-5 DISCOUNTED CREDIT RIGHTS, with attributes UBDKIFJSWERLMZ, whose function is to record operations carried out under the modality of discounting credit rights, including those formalized as the acquisition of commercial receivables from a person not part of the National Financial System, in which such person is a joint or several debtor of the receivables;

IV - 1.6.1.40.00-2 SPECIAL RESTRUCTURING – LEGAL ENTITIES, with attributes UBDKIFELMZ, whose function is to record the restructuring of credit operations, contracted or restructured with micro-enterprises and small-sized companies and with natural persons who are proven holders of said legal entities, in accordance with specific current regulation; and

V - 1.6.1.91.00-6 (+/-) MARKET VALUE ADJUSTMENT FOR LOANS AND DISCOUNTED CREDIT RIGHTS SUBJECT TO HEDGE, with attributes UBDKIFJSWERLMNZ, whose function is to record the value resulting from market value adjustment for loan and discounted title operations that are subject to hedge.

Sole paragraph. The following accounting titles must be segregated into sub-titles:

I - 1.6.1.20.00-8 LOANS:

a) 1.6.1.20.10-1 Personal Credit, with attributes UBFJERLMZ, intended for the recording of loans to natural persons without linkage to the acquisition of a good or service;

b) 1.6.1.20.15-6 Personal Credit – Payroll-deducted, with attributes UBFJERLMZ, intended for the recording of loans to natural persons with retention of a portion of salaries, pensions, wages, salaries, retirements, pensions or similar of the debtor for the payment of loan installments, in accordance with current legislation;

c) 1.6.1.20.20-4 Credit Card – Revolving, with attributes UBDKIFERLMNZ, intended for the recording of loans in post-paid payment transactions in the revolving credit modality;

d) 1.6.1.20.22-8 Credit Card – Installment Purchases and Invoice Installments, with attributes UBDKIFERLMNZ, intended for the recording of loans in post-paid payment transactions in the installment purchase and invoice installment modality by the card-issuing institution;

e) 1.6.1.20.25-9 Credit Card – Withdrawals, Transfers, Bill Payments and Other Transactions, with attributes UBDKIFERLMNZ, intended for the recording of loans in post-paid payment transactions in the withdrawal, resource transfer, bill or bank slip payment and other loans in post-paid accounts modality;

f) 1.6.1.20.30-7 Special Check, with attributes UBERLMZ, intended for the recording of revolving loans to natural persons linked to the checking account, in which a certain credit limit is made available to the customer for use according to their convenience, without the need for prior communication to the financial institution;

g) 1.6.1.20.31-4 Special Check – MEI, with attributes UBERLMZ, intended for the recording of revolving loans linked to the checking account held by MEI;

h) 1.6.1.20.35-2 Special Check – Legal Entity, with attributes UBERLMZ, intended for the recording of revolving loans linked to the checking account held by a legal entity;

i) 1.6.1.20.40-0 Working Capital, with attributes UBDKIFJERLMNZ, intended for the recording of loans aimed at financing legal entities, linked to the borrower's working capital needs and to a specific contract;

j) 1.6.1.20.50-3 Guaranteed Account, with attributes UBERLMNZ, intended for the recording of revolving loans to legal entities, in which a certain credit limit is made available for use by the customer, by simply moving the checking account or formal request to the financial institution, without a defined date for the amortization of the debit balance, except for that established for the contract's validity;

k) 1.6.1.20.60-6 Loans with Real Estate Asset Guarantee, with attributes UBDKIFJSWERLMNZ, intended for the recording of loans of any nature or modality, with mortgage guarantee or with a clause of fiduciary alienation of real estate assets of the debtor themselves, except those whose credits integrate asset portfolios guaranteeing LIG;

l) 1.6.1.20.65-1 Loans with Residential Real Estate Asset Guarantee – Asset Portfolios – LIG, with attributes UBIFSWELM, intended for the recording of loans to natural persons, of any nature or modality, with mortgage guarantee or with a clause of fiduciary alienation of the debtor's own residential real estate assets, whose credits integrate asset portfolios guaranteeing LIG; and

m) 1.6.1.20.99-8 Others, with attributes UBDKIFJSWERLMNZ, intended for the recording of loans for which there is no specific account; and

II - 1.6.1.30.00-5 DISCOUNTED CREDIT RIGHTS, all with attributes UBDKIFJSWERLMZ:

a) 1.6.1.30.10-8 Credit Titles; and

b) 1.6.1.30.90-2 Other Credit Rights.

Art. 34. The accounting recording of the items of the breakdown of subgroup 1.6.2.00.00-7 Financing must be carried out in the following accounting titles:

I - 1.6.2.10.00-4 FINANCING, with attributes UBDKIFJSWERLMNZ and Estban code 162, whose function is to record operations carried out under the financing modality;

II - 1.6.2.15.00-9 FINANCING TO FINANCIAL AGENTS, with attributes UBDKIFSWELMNZ and Estban code 162, whose function is to record operations under the modality of financing to financial agents;

III - 1.6.2.20.00-1 EXPORT FINANCING, with attributes UBDKIFJSWELMNZ and Estban code 162, whose function is to record operations carried out under the modality of financing for production for export;

IV - 1.6.2.25.00-6 FINANCING IN FOREIGN CURRENCIES, with attributes UBIFLMNZ and Estban code 162, whose function is to record the institution's credits to be realized, by their equivalent in national currency, corresponding to the liabilities of their respective holders for operations in foreign currencies, as well as the value of financing granted to financial institutions abroad;

V - 1.6.2.30.00-8 FINANCING WITH INTERVENTION, with attributes UBDKIFJSWELMZ and Estban code 162, whose function is to record operations carried out under the modality of financing to the user with intervention;

VI - 1.6.2.40.00-5 AGROINDUSTRIAL FINANCING, with attributes UBDKIFRLMNZ, Estan 167, whose function is to record, in the appropriate sub-titles, operations carried out under the modality of agroindustrial financing granted to natural and legal persons who meet the conditions for contracting operations of this kind;

VII - 1.6.2.60.00-9 REFINANCING OF OPERATIONS WITH THE FEDERAL GOVERNMENT, with attributes UBELMNZ and Estban code 162, whose function is to record the credits assumed by the Union, refinanced under the conditions established by Law No. 8,727, of November 5, 1993, and complementary regulation; and

VIII - 1.6.2.91.00-9 (+/-) MARKET VALUE ADJUSTMENT FOR FINANCING SUBJECT TO HEDGE, with attributes UBDKIFJSWERLMNZ and Estban code 162, whose function is to record the value resulting from the market value adjustment for financing operations that are subject to hedge.

§ 1º The following accounting titles must be segregated into sub-titles:

I - 1.6.2.20.00-1 EXPORT FINANCING, all with attributes UBDKIFJSWELMNZ:

a) 1.6.2.20.10-4 To Production for Export;

b) 1.6.2.20.20-7 To Commercial Export Companies; and

c) 1.6.2.20.30-0 To Indirect Export, intended for the recording of credits granted by banks backed by the bills of exchange they receive;

II - 1.6.2.25.00-6 FINANCING IN FOREIGN CURRENCIES:

a) 1.6.2.25.10-9 Import – Time Letters of Credit Used, with attributes UBIFLMNZ, intended for the recording of financing granted to importers, with letter of credit guarantee, until the respective foreign exchange operation is concluded;

b) 1.6.2.25.20-2 Import – Not Backed by Letter of Credit, with attributes UBIFLMNZ, intended for the recording of financing granted to importers, without letter of credit guarantee, until the respective foreign exchange operation is concluded;

c) 1.6.2.25.40-8 Import – Time Letters of Credit Used – CCR, with attributes UBILNZ;

d) 1.6.2.25.51-8 Import – Not Backed by Letter of Credit – CCR, with attributes UBILNZ; and

d) 1.6.2.25.50-1 Import – Not Backed by Letter of Credit – CCR, with attributes UBILNZ, and (Redacted, as of 11/01/2022, by Normative Instruction BCB No. 316, of 10/27/2022.)

e) 1.6.2.25.90-3 Others, with attributes UBIFLMNZ; and

III - 1.6.2.40.00-5 AGROINDUSTRIAL FINANCING, all with attributes UBDKIFRLMNZ:

a) 1.6.2.40.10-8 Operating Costs;

b) 1.6.2.40.20-1 Investment;

c) 1.6.2.40.30-4 Commercialization; and

d) 1.6.2.40.40-7 Industrialization.

§ 2º The balance of sub-title 1.6.2.20.30-0 To Indirect Export must be updated daily by the variation in the exchange rate and other charges.

Art. 35. The accounting recording of the items of the breakdown of subgroup 1.6.3.00.00-0 Rural Financing must be carried out in the following accounting titles:

I - 1.6.3.05.00-5 RURAL FINANCING – APPLICATIONS WITH FREE RESOURCES, with attributes UBDKIFRLMNZ and Estban code 163, whose function is to record financing granted with free resources, including those transferred through interbank transfer or interbank deposit linked to rural credit, to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind;

II - 1.6.3.15.00-2 RURAL FINANCING – APPLICATIONS WITH RESOURCES DIRECTED TO CHECKING (MANDATORY), with attributes UBDKIFRLMNZ and Estban code 163, whose function is to record financing granted with directed resources from checking accounts or mandatory applications, including those transferred through interbank transfer or interbank deposit linked to rural credit, to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind;

III - 1.6.3.25.00-9 RURAL FINANCING – APPLICATIONS WITH RESOURCES DIRECTED FROM RURAL SAVINGS, with attributes UBDKIFRLMNZ and Estban code 163, whose function is to record financing granted with directed resources from rural savings, including those transferred through interbank transfer or interbank deposit linked to rural credit, to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind;

IV - 1.6.3.35.00-6 RURAL FINANCING – APPLICATIONS WITH RESOURCES DIRECTED FROM LCA, with attributes UBDKIFRLMNZ and Estban code 163, whose function is to record financing granted with directed resources from Agricultural Credit Letter (LCA), including those transferred through interbank transfer or other form of resource transfer to rural credit, to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind;

V - 1.6.3.45.00-3 RURAL FINANCING WITH RESOURCES FROM PUBLIC SOURCES, with attributes UBDKIFRLMNZ and Estban code 163, whose function is to record financing granted with resources from public bodies or entities (federal, state, district or municipal) to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind; and

VI - 1.6.3.91.00-2 (+/-) MARKET VALUE ADJUSTMENT FOR RURAL AND AGROINDUSTRIAL FINANCING SUBJECT TO HEDGE, with attributes UBDKIFJSWERLMNZ and Estban code 163, whose function is to record the market value adjustment for rural and agroindustrial financing operations that are subject to hedge.

Sole paragraph. The following accounting titles must be segregated into sub-titles:

I - 1.6.3.05.00-5 RURAL FINANCING – APPLICATIONS WITH FREE RESOURCES, all with attributes UBDKIFRLMNZ:

a) 1.6.3.05.05-0 Operating Costs – Agriculture;

b) 1.6.3.05.10-8 Operating Costs – Livestock;

c) 1.6.3.05.15-3 Investment – Agriculture;

d) 1.6.3.05.20-1 Investment – Livestock;

e) 1.6.3.05.25-6 Commercialization – Agriculture;

f) 1.6.3.05.30-4 Commercialization – Livestock;

g) 1.6.3.05.35-9 Industrialization – Agriculture; and

h) 1.6.3.05.40-7 Industrialization – Livestock;

II - 1.6.3.15.00-2 RURAL FINANCING – APPLICATIONS WITH RESOURCES DIRECTED TO CHECKING (MANDATORY), all with attributes UBDKIFRLMNZ:

a) 1.6.3.15.05-7 Operating Costs – Agriculture;

b) 1.6.3.15.10-5 Operating Costs – Livestock;

c) 1.6.3.15.15-0 Investment – Agriculture;

d) 1.6.3.15.20-8 Investment – Livestock;

e) 1.6.3.15.25-3 Commercialization – Agriculture;

f) 1.6.3.15.30-1 Commercialization – Livestock;

g) 1.6.3.15.35-6 Industrialization – Agriculture; and

h) 1.6.3.15.40-4 Industrialization – Livestock;

III - 1.6.3.25.00-9 RURAL FINANCING – APPLICATIONS WITH RESOURCES DIRECTED FROM RURAL SAVINGS, all with attributes UBDKIFRLMNZ:

a) 1.6.3.25.05-4 Operating Costs – Agriculture;

b) 1.6.3.25.10-2 Operating Costs – Livestock;

c) 1.6.3.25.15-7 Investment – Agriculture;

d) 1.6.3.25.20-5 Investment – Livestock;

e) 1.6.3.25.25-0 Commercialization – Agriculture;

f) 1.6.3.25.30-8 Commercialization – Livestock;

g) 1.6.3.25.35-3 Industrialization – Agriculture; and

h) 1.6.3.25.40-1 Industrialization – Livestock;

IV - 1.6.3.35.00-6 RURAL FINANCING – APPLICATIONS WITH RESOURCES DIRECTED FROM LCA, all with attributes UBDKIFRLMNZ:

a) 1.6.3.35.05-1 Operating Costs – Agriculture;

b) 1.6.3.35.10-9 Operating Costs – Livestock;

c) 1.6.3.35.15-4 Investment – Agriculture;

d) 1.6.3.35.20-2 Investment – Livestock;

e) 1.6.3.35.25-7 Commercialization – Agriculture;

f) 1.6.3.35.30-5 Commercialization – Livestock;

g) 1.6.3.35.35-0 Industrialization – Agriculture; and

h) 1.6.3.35.40-8 Industrialization – Livestock; and

V - 1.6.3.45.00-3 RURAL FINANCING WITH RESOURCES FROM PUBLIC SOURCES, all with attributes UBDKIFRLMNZ:

a) 1.6.3.45.05-8 Operating Costs – Agriculture;

b) 1.6.3.45.10-6 Operating Costs – Livestock;

c) 1.6.3.45.15-1 Investment – Agriculture;

d) 1.6.3.45.20-9 Investment – Livestock;

e) 1.6.3.45.25-4 Commercialization – Agriculture;

f) 1.6.3.45.30-2 Commercialization – Livestock;

g) 1.6.3.45.35-7 Industrialization – Agriculture; and

h) 1.6.3.45.40-5 Industrialization – Livestock.

Art. 36. The accounting recording of the items of the breakdown of subgroup 1.6.4.00.00-3 Real Estate Financing must be carried out in the following accounting titles, all with Estban code 169:

I - 1.6.4.10.00-0 NON-RESIDENTIAL PROPERTIES, with attributes UBDKIFJSWERLMZ, whose function is to record credit operations aimed at the acquisition, construction, renovation, expansion and production of non-residential real estate units;

II - 1.6.4.30.00-4 RESIDENTIAL PROPERTIES, with attributes UBDKIFSWERLMZ, whose function is to record credit operations aimed at the acquisition, construction, renovation, expansion and production of residential real estate units;

III - 1.6.4.40.00-1 REAL ESTATE FINANCING – ASSET PORTFOLIOS – LIG, with attributes UBIFSWELM, whose function is to record credit operations for the acquisition, construction and production of real estate whose credits integrate asset portfolios guaranteeing LIG, with revenues to be recorded in an internal use sub-title; and

IV - 1.6.4.91.00-5 (+/-) MARKET VALUE ADJUSTMENT FOR REAL ESTATE FINANCING SUBJECT TO HEDGE, with attributes UBDKIFJSWERLMZ, whose function is to record the market value adjustment for real estate financing operations that are subject to hedge.

§ 1º The following accounting titles must be segregated into sub-titles:

I - 1.6.4.10.00-0 NON-RESIDENTIAL PROPERTIES, all with attributes UBDKIFJSWERLMZ:

a) 1.6.4.10.10-3 Acquisition;

b) 1.6.4.10.20-6 Construction;

c) 1.6.4.10.30-9 Production; and

d) 1.6.4.10.40-2 Renovation and Expansion;

II - 1.6.4.30.00-4 RESIDENTIAL PROPERTIES, all with attributes UBDKIFSWERLMZ:

a) 1.6.4.30.10-7 Acquisition;

b) 1.6.4.30.20-0 Construction;

c) 1.6.4.30.30-3 Production; and

d) 1.6.4.30.40-6 Renovation and Expansion; and

III - 1.6.4.40.00-1 REAL ESTATE FINANCING – ASSET PORTFOLIOS – LIG, all with attributes UBIFSWELM:

a) 1.6.4.40.10-4 Residential Properties – Acquisition;

b) 1.6.4.40.20-7 Residential Properties – Construction;

c) 1.6.4.40.30-0 Residential Properties – Production;

d) 1.6.4.40.40-3 Non-Residential Properties – Acquisition;

e) 1.6.4.40.50-6 Non-Residential Properties – Construction; and

f) 1.6.4.40.60-9 Non-Residential Properties – Production.

§ 2º For the purposes of recording in titles 1.6.4.10.00-0 NON-RESIDENTIAL PROPERTIES and 1.6.4.40.00-1 REAL ESTATE FINANCING – ASSET PORTFOLIOS – LIG, consider:

I - operation aimed at acquisition: financing to a natural person or a legal entity for the acquisition of a new, used or production-phase property;

II - operation aimed at construction: financing to a natural person or a legal entity for the construction of a residential or non-residential property; and

III - operation aimed at production: financing to a legal entity for the production of a set of residential or non-residential units.

Art. 37. The accounting recording of the items of the breakdown of subgroup 1.6.5.00.00-6 Financing of Securities and Financial Assets must be carried out in the following accounting titles, all with Estban code 171:

I - 1.6.5.10.00-3 RIGHTS FROM LOANS OF SECURITIES AND FINANCIAL ASSETS, with attributes UBDIFJACTSWELMNHZ, whose function is to record operations carried out under the modalities of loans of securities and financial assets, in accordance with current regulation;

II - 1.6.5.20.00-0 MARGIN ACCOUNT FINANCING, with attributes CTZ, whose function is to record operations carried out under the modality of financing aimed at the acquisition of shares;

III - 1.6.5.40.00-4 RIGHTS FROM LOANS OF GOLD, with attributes UBDKIFJACTSWERLMNHZ, whose function is to record the rights arising from gold loan contracts, adjusted by the market value of the metal, provided by the Central Bank of Brazil, and by the yields established in the contracts; and

IV - 1.6.5.91.00-8 (+/-) MARKET VALUE ADJUSTMENT FOR FINANCING OF SECURITIES AND FINANCIAL ASSETS SUBJECT TO HEDGE, with attributes UBDKIFJACTSWERLMNHZ, whose function is to record the market value adjustment for financing of securities and financial assets operations that are subject to hedge.

Sole paragraph. The accounting title 1.6.5.10.00-3 RIGHTS FROM LOANS OF SHARES must be segregated into the following sub-titles:

I - 1.6.5.10.10-6 Own Portfolio, with attributes UBDIFJACTSWELMNHZ; and

II - 1.6.5.10.20-9 Third-Party Portfolio, with attributes CTZ.

Art. 38. The accounting recording of the items of the breakdown of subgroup 1.6.6.00.00-9 Infrastructure and Development Financing must be carried out in the following accounting titles, all with attributes UBDKIFSWELMNZ and Estban code 169:

I - 1.6.6.10.00-6 INFRASTRUCTURE AND DEVELOPMENT FINANCING, whose function is to record operations carried out under special conditions; and

II - 1.6.6.91.00-1 MARKET VALUE ADJUSTMENT FOR INFRASTRUCTURE AND DEVELOPMENT FINANCING SUBJECT TO HEDGE, whose function is to record the value resulting from the market value adjustment of infrastructure and development financing operations that are subject to hedge.

Art. 39. The accounting recording of the items of the breakdown of subgroup 1.6.8.00.00-5 Credit Operations Linked to Assignment must be carried out in the following accounting titles, all with attributes UBDKIFJACTSWERLMNHZ and Estban code 171:

I - 1.6.8.10.00-2 ASSIGNED CREDIT OPERATIONS, whose function is to record credit operations assigned in which the seller or assignor retains, integrally or proportionally, the risks and benefits of the financial asset object of the operation, the assigning institution must maintain in internal use sub-titles the appropriate classification of the nature of the operation, as well as the other recording criteria;

II - 1.6.8.20.00-9 CREDIT OPERATIONS LINKED TO REPURCHASE OPERATIONS, whose function is to record the values of credit operations linked to repurchase operations; and

III - 1.6.8.90.00-8 (+/-) MARKET VALUE ADJUSTMENT FOR ASSIGNED CREDIT OPERATIONS SUBJECT TO HEDGE, whose function is to record the adjustment resulting from the market value adjustment of assigned credit operations that are subject to hedge.

Art. 40. The accounting recording of the items of the breakdown of subgroup 1.6.9.00.00-8 (-) Provisions for Credit Operations must be carried out in the following accounting titles, all with Estban code 174:

I - 1.6.9.20.00-2 (-) PROVISION FOR LOANS AND DISCOUNTED CREDIT RIGHTS, with attributes UBDKIFJSWERLMNZ, whose function is to record the value of the provision resulting from the classification of loan and discounted credit rights operations at different risk levels based on the characteristics of the debtor and its guarantors, as well as the operation;

II - 1.6.9.30.00-9 (-)
PROVISION FOR FINANCING, with attributes UBDKIFJSWERLMNZ, whose function is to record the value of the provision resulting from the classification of financing operations into different risk levels based on the characteristics of the borrower and its guarantors, as well as the operation;

III - 1.6.9.40.00-6 (-)
PROVISION FOR RURAL FINANCING, with attributes UBDKIFJSWERLMNZ, whose function is to record the value of the provision resulting from the classification of rural financing operations into different risk levels based on the characteristics of the borrower and its guarantors, as well as the operation;

IV - 1.6.9.50.00-3 (-)
PROVISION FOR REAL ESTATE FINANCING, with attributes UBDKIFJSWELMNZ, whose function is to record the value of the provision resulting from the classification of real estate financing operations into different risk levels based on the characteristics of the borrower and its guarantors, as well as the operation;

V - 1.6.9.60.00-0 (-)
PROVISION FOR FINANCING OF SECURITIES AND MARKETABLE INSTRUMENTS, with attributes UBDKIFJACTSWERLMNHZ, whose function is to record the value of the provision resulting from the classification of financing operations for securities and marketable instruments into different risk levels based on the characteristics of the borrower and its guarantors, as well as the operation;

VI - 1.6.9.70.00-7 (-)
PROVISION FOR INFRASTRUCTURE AND DEVELOPMENT FINANCING, with attributes UBDKIFJSWELMNZ, whose function is to record the value of the provision resulting from the classification of infrastructure and development financing operations into different risk levels based on the characteristics of the borrower and its guarantors, as well as the operation; and

VII - 1.6.9.80.00-4 (-)
PROVISION FOR CREDIT OPERATIONS CEDED, with attributes UBDKIFJACTSWERLMNHZ, whose function is to record the value of the provision resulting from the classification of ceded credit operations into different risk levels, based on the characteristics of the borrower and its guarantors, as well as the operation.

Section VIII

Of Commercial Leasing Operations

Art. 41. The institutions mentioned in Art. 1 must register their commercial leasing operations in the rubrics of subgroup 1.7.0.00.00-0 COMMERCIAL LEASING OPERATIONS, segregated into the following subgroup breakdowns:

I - 1.7.1.00.00-3 Financial Leases Receivable;

II - 1.7.2.00.00-6 Operating Leases Receivable;

III - 1.7.3.00.00-9 Subleases Receivable;

IV - 1.7.5.00.00-5 Residual Values to Realize;

V - 1.7.8.00.00-4 Commercial Leasing Operations Linked to Assignment; and

VI - 1.7.9.00.00-7 (-) Provisions for Commercial Leasing Operations.

Art. 42. The accounting recording of the items of the breakdown of subgroup 1.7.1.00.00-3 Financial Leases Receivable must be carried out in the following accounting titles, all with Estban code 180:

I - 1.7.1.10.00-0 FINANCIAL LEASES RECEIVABLE – INTERNAL RESOURCES, with attributes UBDKIFASWELMNZ, whose function is to record operations carried out under the financial commercial leasing modality, with internal resources;

II - 1.7.1.20.00-7 FINANCIAL LEASES RECEIVABLE – EXTERNAL RESOURCES, with attributes UBDKIFASWELMNZ, whose function is to record operations carried out under the financial commercial leasing modality, with external resources;

III - 1.7.1.30.00-4 SPECIAL FINANCIAL LEASES RECEIVABLE, with attributes ULMZ, whose function is to record the value of special real estate leasing operations with purchase option;

IV - 1.7.1.60.00-5 ADVANCES TO SUPPLIERS ON BEHALF OF LESSEES, with attributes UALZ, whose function is to record values related to advances made to suppliers with internal and external resources, for the manufacture of goods specified by the lessees and the respective leasing commitment commissions;

V - 1.7.1.95.00-1 (-) INCOME TO BE APPROPRIATED FROM FINANCIAL LEASES RECEIVABLE – INTERNAL RESOURCES, with attributes UBDKIFASWELMNZ, whose function is to record the income from financial commercial leasing operations with internal resources to be appropriated on the date they become due;

VI - 1.7.1.97.00-9 (-) INCOME TO BE APPROPRIATED FROM FINANCIAL LEASES RECEIVABLE – EXTERNAL RESOURCES, with attributes UBDKIFASWELMNZ, whose function is to record the income from financial commercial leasing operations with external resources to be appropriated on the date they become due;

VII - 1.7.1.98.00-8 (-) INCOME TO BE APPROPRIATED FROM LEASING COMMITMENT COMMISSIONS, with attributes UALZ, whose function is to record the values of earnings from leasing commitment commissions, to be appropriated on the date they become due; and

VIII - 1.7.1.99.00-7 INCOME TO BE APPROPRIATED FROM SPECIAL FINANCIAL LEASES RECEIVABLE, with attributes ULMZ, whose function is to record the value of the income from special real estate leasing operations with purchase option.

Sole Paragraph. The accounting title 1.7.1.60.00-5 ADVANCES TO SUPPLIERS ON BEHALF OF LESSEES must be segregated into the following sub-titles, all with attributes UALZ:

I - 1.7.1.60.10-8 Internal Resources; and

II - 1.7.1.60.20-1 External Resources.

Art. 43. The accounting recording of the items of the breakdown of subgroup 1.7.2.00.00-6 Operating Leases Receivable must be carried out in the following accounting titles, all with attributes UBDKIFASWELMNZ and Estban code 180:

I - 1.7.2.10.00-3 OPERATING LEASES RECEIVABLE – INTERNAL RESOURCES, whose function is to record the amounts receivable from operations carried out under the operational commercial leasing modality, with internal resources;

II - 1.7.2.20.00-0 OPERATING LEASES RECEIVABLE – EXTERNAL RESOURCES, whose function is to record the amounts receivable from operations carried out under the operational commercial leasing modality, with external resources;

III - 1.7.2.95.00-4 (-) INCOME TO BE APPROPRIATED FROM OPERATING LEASES RECEIVABLE – INTERNAL RESOURCES, whose function is to record the income from operational commercial leasing operations with internal resources to be appropriated on the date they become due; and

IV - 1.7.2.97.00-2 (-) INCOME TO BE APPROPRIATED FROM OPERATING LEASES RECEIVABLE – EXTERNAL RESOURCES, whose function is to record the income from operational commercial leasing operations with external resources to be appropriated on the date they become due.

Art. 44. The accounting recording of the items of the breakdown of subgroup 1.7.3.00.00-9 Subleases Receivable must be carried out in the following accounting titles, all with Estban code 180:

I - 1.7.3.10.00-6 SUBLEASES RECEIVABLE, with attributes UBDKIFASWELMZ, whose function is to record the value of operations carried out under the sublease commercial modality;

II - 1.7.3.60.00-1 ADVANCES TO SUPPLIERS ON BEHALF OF SUBLESSEES, with attributes UALZ, whose function is to record values related to advances made to suppliers with internal and external resources, for the manufacture of goods specified by the sublessees and the respective leasing commitment commissions;

III - 1.7.3.95.00-7 (-) INCOME TO BE APPROPRIATED FROM SUBLEASES RECEIVABLE, with attributes UBDKIFASWELMZ, whose function is to record the income from interest, commissions, and other revenues to be appropriated according to the accrual basis; and

IV - 1.7.3.98.00-4 (-) INCOME TO BE APPROPRIATED FROM SUBLEASING COMMITMENT COMMISSIONS, with attributes UALZ, whose function is to record the values of earnings from leasing commitment commissions, to be appropriated on the date they become due.

Sole Paragraph. The accounting title 1.7.3.60.00-1 ADVANCES TO SUPPLIERS ON BEHALF OF SUBLESSEES must be segregated into the following sub-titles, all with attributes UALZ:

I - 1.7.3.60.10-4 Internal Resources; and

II - 1.7.3.60.20-7 External Resources.

Art. 45. The accounting recording of the items of the breakdown of subgroup 1.7.5.00.00-5 Residual Values to Realize must be carried out in the following accounting titles, all with attributes UDIASWELMNZ and Estban code 180:

I - 1.7.5.10.00-2 RESIDUAL VALUES TO REALIZE, whose function is to record, in counterpart to title 1.7.5.95.00-3 RESIDUAL VALUES TO BALANCE SHEET, the guaranteed residual value of commercial leasing contracts; and

II - 1.7.5.95.00-3 (-) RESIDUAL VALUES TO BALANCE SHEET, whose function is to record, in counterpart to title 1.7.5.10.00-2 RESIDUAL VALUES TO REALIZE, the guaranteed residual value of commercial leasing contracts.

Art. 46. The accounting recording of the breakdown of subgroup 1.7.8.00.00-4 Commercial Leasing Operations Linked to Assignment must be carried out in the accounting title 1.7.8.10.00-1 COMMERCIAL LEASING OPERATIONS CEDED, with attributes UBDKIFJACTSWERLMNHZ and Estban code 180, whose function is to record the value of commercial leasing operations ceded in which the seller or assignor retains, integrally or proportionally, the risks and benefits of the financial asset object of the operation.

Sole Paragraph. The title referred to in the caput must contain sub-titles for internal use that allow for the adequate classification of the nature of the operation, as well as the other recording criteria.

Art. 47. The accounting recording of the items of the breakdown of subgroup 1.7.9.00.00-7 (-) Provisions for Commercial Leasing Operations must be carried out in the following accounting titles, all with Estban code 184:

I - 1.7.9.30.00-8 (-) PROVISION FOR FINANCIAL LEASES, with attributes UBDKIFASWELMNZ, whose function is to record the provisioned values resulting from the classification of financial leasing operations into different risk levels based on the characteristics of the borrower and its guarantors, as well as the operation;

II - 1.7.9.35.00-3 (-) PROVISION FOR SPECIAL FINANCIAL LEASES, with attributes ULMZ, whose function is to record the provisioned value related to special financial commercial leasing operations, resulting from classification into different risk levels based on the characteristics of the borrower and its guarantors, as well as the operation;

III - 1.7.9.40.00-5 (-) PROVISION FOR OPERATING LEASES, with attributes UBDKIFASWELMNZ, whose function is to record the provisioned values resulting from the classification of operating leasing operations into different risk levels based on the characteristics of the borrower and its guarantors, as well as the operation;

IV - 1.7.9.50.00-2 (-) PROVISION FOR SUBLEASES, with attributes UBDKIFASWELMNZ, whose function is to record the provisioned values resulting from the classification of subleasing operations into different risk levels based on the characteristics of the borrower and its guarantors, as well as the operation; and

V - 1.7.9.80.00-3 (-) PROVISION FOR COMMERCIAL LEASING OPERATIONS CEDED, with attributes UBDKIFJACTSWERLMNHZ, whose function is to record the provisioned values resulting from the classification of ceded commercial leasing operations into different risk levels, based on the characteristics of the borrower and its guarantors, as well as the operation.

Section IX

Of Other Credits

Art. 48. The institutions mentioned in Art. 1 must register in the rubrics of subgroup 1.8.0.00.00-9 OTHER CREDITS, the credits for which there is no specific subgroup, segregated into the following subgroup breakdowns:

I - 1.8.1.00.00-2 Honored Guarantees and Sureties;

II - 1.8.2.00.00-5 Foreign Exchange Portfolio;

III - 1.8.3.00.00-8 Income Receivable;

IV - 1.8.4.00.00-1 Trading and Intermediation of Values;

V - 1.8.5.00.00-4 Specific Credits;

VI - 1.8.7.00.00-0 Specific Values;

VI - 1.8.6.00.00-7 Credit Rights Originating from Judicial Actions; (Wording given, effective from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

VII - 1.8.8.00.00-3 Miscellaneous; and

VII - 1.8.7.00.00-0 Specific Values; (Wording given, effective from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

VIII - 1.8.9.00.00-6 (-) Provisions for Other Credits.

VIII - 1.8.8.00.00-3 Miscellaneous; and (Wording given, effective from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

IX - 1.8.9.00.00-6 (-) Provisions for Other Credits. (Included, effective from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

Art. 49. The accounting recording of the items of the breakdown of subgroup 1.8.1.00.00-2 Honored Guarantees and Sureties must be carried out in the accounting title 1.8.1.10.00-9 CREDITS FROM HONORED GUARANTEES AND SURETIES, with attributes UBDKIFERLMNZ, with Estban code 172, whose function is to record the honored credits resulting from guarantees and sureties and other joint obligations.

Art. 50. The accounting recording of the items of the breakdown of subgroup 1.8.2.00.00-5 Foreign Exchange Portfolio must be carried out in the following accounting titles, all with Estban code 172:

I - 1.8.2.06.00-9 FOREIGN EXCHANGE BOUGHT FOR SETTLEMENT, with attributes UBIFCTLMNYZ, whose function is to record the purchases of foreign currencies made by the institution to clients or to other institutions;

II - 1.8.2.07.00-8 (-) ADVANCES IN FOREIGN CURRENCIES RECEIVED, with attributes UBIFCTLMNZ, whose function is to record the values in foreign currency received as advance of resources for accounts of foreign exchange purchase operations celebrated in the interbank market;

III - 1.8.2.20.00-9 BILLS OF EXCHANGE AND DOCUMENTS AT TERM IN FOREIGN CURRENCIES, with attributes UBILNZ, whose function is to record the value of bills of exchange and documents at term, in foreign currencies, subject to negotiation by the institution;

IV - 1.8.2.25.00-4 RIGHTS OVER FOREIGN EXCHANGE SALES, with attributes UBIFCTLMNYZ, whose function is to record the rights in national currency of the institution, resulting from foreign exchange sale operations;

V - 1.8.2.26.00-3 (-) ADVANCES IN NATIONAL CURRENCY RECEIVED, with attributes UBIFCTLMNZ, whose function is to record the values in national currency received as advance of resources for accounts of foreign exchange sale operations celebrated with clients and in the interbank market;

VI - 1.8.2.45.00-8 VALUES IN FOREIGN CURRENCIES RECEIVABLE, with attributes UBILMNZ, whose function is to record the values in foreign currencies regarding freight and insurance premiums on exports, whose payment abroad shall be made by a bank authorized to operate in foreign exchange in advance of the settlement of the respective export foreign exchange operation;

VII - 1.8.2.75.00-9 INCOME RECEIVABLE FROM ADVANCES GRANTED, with attributes UBIFCTLMNZ, whose function is to record the income of future realization, related to advances granted in national or foreign currency, belonging to the period;

VIII - 1.8.2.78.00-6 INCOME RECEIVABLE FROM FINANCED IMPORTS, with attributes UBIFCTLNZ, whose function is to record the income of future realization related to financing granted to importers, whose respective foreign exchange operation has been celebrated; and

IX - 1.8.2.85.00-6 EXPENSES TO BE APPROPRIATED FROM RECEIVED ADVANCES, with attributes UBIFCTLMNZ, whose function is to record the expenses of advances received in national or foreign currency, accounted for in advance through incorporation into an appropriate advance account, to be appropriated monthly according to the accrual basis.

Sole Paragraph. The following accounting titles must be segregated into sub-titles:

I - 1.8.2.06.00-9 FOREIGN EXCHANGE BOUGHT FOR SETTLEMENT:

a) 1.8.2.06.10-2 Export – Letters to Deliver, with attributes UBILMNYZ;

b) 1.8.2.06.20-5 Export – Letters Delivered, with attributes UBILMNYZ;

c) 1.8.2.06.25-0 Gold, with attributes UBIFCTLMNZ;

d) 1.8.2.06.30-8 Financial, with attributes UBIFCTLMNYZ;

e) 1.8.2.06.32-2 Financial – Operations in Clearing and Settlement Chambers, with attributes UBIFCTLMNYZ;

f) 1.8.2.06.40-1 Interbank for Spot Settlement, with attributes UBIFCTLMNYZ;

g) 1.8.2.06.50-4 Interbank for Future Settlement, with attributes UBIFCTLMNZ;

h) 1.8.2.06.60-7 Interbank Forward, with attributes UBILMNZ; and

i) 1.8.2.06.70-0 Interdepartmental and Arbitrage, with attributes UBIFCTLMNYZ;

II - 1.8.2.07.00-8 (-) ADVANCES IN FOREIGN CURRENCIES RECEIVED:

a) 1.8.2.07.10-1 (-) Export, with attributes UBILMNZ;

b) 1.8.2.07.30-7 (-) Financial, with attributes UBIFCTLMNZ;

c) 1.8.2.07.40-0 (-) Interbank for Spot Settlement, with attributes UBIFCTLMNZ; and

d) 1.8.2.07.50-3 (-) Interbank For Future Settlement, with attributes UBIFCTLMNZ;

III - 1.8.2.25.00-4 RIGHTS OVER FOREIGN EXCHANGE SALES:

a) 1.8.2.25.10-7 Import, with attributes UBIFCTLMNYZ;

b) 1.8.2.25.20-0 Financial, with attributes UBIFCTLMNYZ;

c) 1.8.2.25.22-4 Financial – Operations in Clearing and Settlement Chambers, with attributes UBIFCTLMNYZ;

d) 1.8.2.25.25-5 Gold, with attributes UBIFCTLMNZ, which is intended for the recording of the differential between the spot quote and the value of the contract for gold sale operations against foreign currency, for future settlement;

e) 1.8.2.25.30-3 Interbank for Spot Settlement, with attributes UBIFCTLMNYZ;

f) 1.8.2.25.40-6 Interbank for Future Settlement, with attributes UBIFCTLMNZ;

g) 1.8.2.25.50-9 Interbank Forward, with attributes UBILMNZ; and

h) 1.8.2.25.60-2 Interdepartmental and Arbitrage, with attributes UBIFCTLMNYZ;

IV - 1.8.2.26.00-3 (-) ADVANCES IN NATIONAL CURRENCY RECEIVED:

a) 1.8.2.26.25-4 (-) Foreign Exchange Operations Related to Gold for Future Settlement, with attributes UBIFCTLMNZ;

b) 1.8.2.26.30-2 (-) Import Foreign Exchange Operations for Future Settlement, with attributes UBILNZ;

c) 1.8.2.26.40-5 (-) Financial Foreign Exchange Operations for Future Settlement, with attributes UBILNZ;

d) 1.8.2.26.50-8 (-) Interbank Foreign Exchange Operations for Future Settlement, with attributes UBILNZ; and

e) 1.8.2.26.70-4 (-) Foreign Exchange Operations for Spot Settlement, with attributes UBICLMNZ;

V - 1.8.2.45.00-8 VALUES IN FOREIGN CURRENCIES RECEIVABLE, all with attributes UBILMNZ;

a) 1.8.2.45.10-1 Freight and Insurance Premiums on Export; and

b) 1.8.2.45.90-5 Others, which can only be used with authorization from the Central Bank of Brazil; and

VI - 1.8.2.85.00-6 EXPENSES TO BE APPROPRIATED FROM RECEIVED ADVANCES, all with attributes UBIFCTLMNZ:

a) 1.8.2.85.10-9 Export;

b) 1.8.2.85.20-2 Financial;

c) 1.8.2.85.30-5 Import; and

d) 1.8.2.85.40-8 Gold.

Art. 51. The accounting recording of the items of the breakdown of subgroup 1.8.3.00.00-8 Income Receivable must be carried out in the following accounting titles:

I - 1.8.3.30.00-9 COMMISSIONS AND BROKERAGE FEES RECEIVABLE, with attributes CTZ, whose function is to record the commissions and brokerage fees receivable generated by trading and intermediation operations of securities, marketable instruments, commodities, and financial assets;

II - 1.8.3.40.00-6 COMMISSIONS FROM JOINT OBLIGATIONS RECEIVABLE, with attributes UBDKIERLMNZ and Estban code 172, whose function is to record the income receivable from commissions resulting from guarantees, sureties, and other joint obligations;

III - 1.8.3.50.00-3 FOREIGN EXCHANGE BROKERAGE FEES RECEIVABLE, with attributes BCZ and Estban code 172, whose function is to record the amounts receivable resulting from intermediation of foreign exchange operations;

IV - 1.8.3.60.00-0 DIVIDENDS AND CASH BONUSES RECEIVABLE, with attributes UBDKIFJACTSWERLMNHYZ and Estban code 172, whose function is to record, on the date they are declared, the dividends and cash bonuses, resulting from investments or applications in variable income securities;

V - 1.8.3.70.00-7 SERVICES PROVIDED RECEIVABLE, with attributes UBDKIFJACTSWERLMNHYZ and Estban code 172, whose function is to record the income receivable arising from services provided by the institution;

VI - 1.8.3.80.00-4 SERVICES PROVIDED IN PAYMENT ARRANGEMENT, with attributes UBDIFJASERLMNYZ and Estban code 172, whose function is to record income receivable for the provision of services in payment arrangement, except those related to the execution of payment transactions; and

VII - 1.8.3.90.00-1 OTHER INCOME RECEIVABLE, with attributes UBDKIFJACTSWERLMNHYZ and Estban code 172, whose function is to record the income receivable for which there is no specific rubric in the breakdown of subgroup 1.8.3.00.00-8 Income Receivable.

Art. 52. The accounting recording of the items of the breakdown of subgroup 1.8.4.00.00-1 Trading and Intermediation of Values must be carried out in the following accounting titles:

I - 1.8.4.05.00-6 STOCK EXCHANGES – DEPOSITS AS COLLATERAL, with attributes UBDKIFJACTSWERLMYZ and Estban code 172, whose function is to record cash resources deposited in stock exchanges, commodity exchanges, and futures exchanges as collateral for proprietary operations;

II - 1.8.4.10.00-8 REGISTRATION AND CLEARING HOUSES, with attributes UBICTELZ and Estban code 172, whose function is to record the values related to operations carried out in stock exchanges, for own account and for clients, as well as the corresponding settlements;

III - 1.8.4.30.00-2 DEBTORS – NET ACCOUNT PENDING SETTLEMENTS, with attributes UBDKIFJACTSWERLMZ and Estban code 172, whose function is to record debtor balances of clients, in relation to the realization of operations with fixed income securities, stocks, commodities, and financial assets, pending settlement at the time of interim statements and balance sheets;

IV - 1.8.4.35.00-7 GUARANTEE FUND FOR OPERATION SETTLEMENT, with attributes UICTLZ and Estban code 172, whose function is to record the principal and respective earnings of the values delivered to guarantee funds for settlement of clearing systems or providers of clearing and settlement services;

V - 1.8.4.40.00-9 OPERATIONS WITH FINANCIAL ASSETS AND COMMODITIES FOR SETTLEMENT, with attributes UBIFJACTELMNYZ and Estban code 172, whose function is to record the values related to operations carried out with commodities and financial assets in commodity and futures exchanges, for own account and for clients, as well as the corresponding settlements;

VI - 1.8.4.48.00-1 MARGIN OPERATIONS – VALUE FLUCTUATIONS, with attributes CTZ, whose function is to record the value resulting from mark-to-market adjustment of stocks traded in margin account operations, exclusively with respect to titles in the proprietary portfolio and referring to the appreciation and depreciation in the market value of the stocks traded;

VII - 1.8.4.53.00-3 SWAP INTERMEDIATION OPERATIONS, with attributes UBDKIFJACTSWERLMNHZ and Estban code 172, whose function is to record the amounts receivable related to earnings derived from swap intermediation operations;

VIII - 1.8.4.70.00-0 THIRD-PARTY INTERFINANCIAL RAISINGS FOR SETTLEMENT, with attributes UBIELMZ and Estban code 172, whose function is to temporarily record the value of interfinancial raisings to be settled subsequently with B3 – Brasil, Bolsa ou Balcão, on behalf of other institutions; and

IX - 1.8.4.90.00-4
OTHER CREDITS FROM NEGOTIATION AND INTERMEDIATION OF SECURITIES, with attributes UBDKIFJACTSWERLMZ and Estban code 172, whose function is to record values for which there is no specific item in the breakdown of subgroup 1.8.4.00.00-1 Negotiation and Intermediation of Securities.

§ 1º The accounting item
1.8.4.05.00-6 STOCK EXCHANGES – DEPOSITS AS COLLATERAL must be segregated into the following sub-items, all with attributes UBDKIFJACTSWERLMYZ:

I - 1.8.4.05.10-9
Stock Operations;

II - 1.8.4.05.15-4
Stock Index Operations;

III - 1.8.4.05.20-2
Financial Assets and Commodities Operations; and

IV - 1.8.4.05.99-6
Other Operations.

§ 2º The accounting item
1.8.4.10.00-8 REGISTRATION AND SETTLEMENT CASH ACCOUNTS must contain the following internal-use sub-items:

I - financial clearing, which is intended for recording the purchase and sale operations of securities traded on stock exchange floors, as well as the payments and receipts of the balances of each trading session, exclusively for operations on behalf of clients;

II - proprietary operations, which is intended for recording the purchase and sale operations of securities traded on stock exchange floors, as well as the payments and receipts of the balances of each trading session, exclusively for proprietary operations;

III - operation registration fees, which is intended exclusively for recording ANA fees, futures, forward, options, and other fees;

IV - various operations, which is intended for recording the differences from buybacks, fees, representations, and other values debited or credited by the registration and settlement cash accounts;

V - auctions of incentivized funds, which is intended for recording the broker's liabilities to the registration and settlement cash accounts for the purchase of shares in the special auctions of incentivized investment funds;

VI - third-party futures market profits to be received, which is intended for recording profits resulting from covered sales and early closure of third-party futures market positions, retained at the stock exchanges; and

VII - proprietary futures market profits to be received, which is intended for recording profits resulting from covered sales and early closure of proprietary futures market positions, retained at the stock exchanges.

§ 3º The item
1.8.4.30.00-2 DEBTORS – PENDING SETTLEMENT ACCOUNT must:

I - maintain daily balance control per client, in order to show, by the net value of the operation note:

a) overdue and unsettled operations; and

b) operations to be settled in D+1 to D+5; and

II - contain the following internal-use sub-items:

a) directors, managing partners, shareholders, and limited partners;

b) market institutions;

c) natural and legal persons; and

d) affiliated companies.

§ 4º The balances recorded in item 1.8.4.48.00-1 OPERATIONS ON MARGIN – VALUE FLUCTUATIONS must be adjusted, upon settlement of share loan contracts, within the limit of the net variations recorded, contract by contract settled.

Art. 53. The accounting record of the items in the breakdown of subgroup 1.8.5.00.00-4 Specific Credits must be carried out in the following accounting items, all with Estban code 172:

I - 1.8.5.10.00-1
LOTTERY DEBTORS – FEDERAL AND STATE LOTTERY, with attributes UEMZ, whose function is to record, after processing the account settlements of lottery ticket sellers, the differences in premiums paid charged in excess by Caixa Econômica Federal, the tickets delivered on consignment, and other debts of liability of the sellers to Caixa Econômica Federal;

II - 1.8.5.30.00-5
ADVANCES FOR PIS/PASEP PAYMENT, with attributes MZ, whose function is to record the advances granted on account of the Social Integration Program and the Public Servant Patrimony Formation Program – PIS/PASEP, according to contracts signed with companies, for payment to their employees, and for payment to participants registered at other financial institutions, to be reimbursed by the fund after the rendering of accounts of the advances released;

III - 1.8.5.35.00-0
BALANCING ACCOUNTS, with attributes MZ, whose function is to record the differential between assets and liabilities, of the operational units, as a result of balance relocations and transfers of values between organizational levels, carried out automatically by the various data processing systems, upon closing of trial balances and balance sheets;

IV - 1.8.5.36.00-9
OPERATIONS LINKED TO ADMINISTERED FUNDS, with attributes MZ, whose function is to record the value of rights resulting from the action of the extinct National Housing Bank on the funds of its administration transferred to Caixa Econômica Federal;

V -
1.8.5.60.00-6 NATIONAL TREASURY – PAYMENTS TO BE REIMBURSED, with attributes MNZ, whose function is to record the amount of payments of contractual obligations and of other charges made on behalf of the National Treasury that await reimbursement; and

V - 1.8.5.50.00-9
RESTITUTION OF JUDICIAL AND ADMINISTRATIVE DEPOSITS, with attributes UBDIFSWERLMZ, whose function is to record the values subject to restitution derived from resources withdrawn by depositors in judicial and administrative processes, originating from insufficient resources made available by the federative entities; (Revised, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

VI -
1.8.5.90.00-7 NATIONAL TREASURY – EXTENSION OF RURAL CREDIT, with attributes UBDKIFSWERLMNZ, whose function is to record:

a) the rights, against the National Treasury, resulting from the assignment of extended rural credit operations in the form of Resolution No. 2.238, of January 31, 1996; and

b) the portion of earnings earned in rural credit operations carried out with resources of the Worker Protection Fund – FAT and with other resources operated by the National Bank for Economic and Social Development – BNDES, whose equalization is contractually defined as being the responsibility of the National Treasury.

VI - 1.8.5.60.00-6
NATIONAL TREASURY – PAYMENTS TO BE REIMBURSED, with attributes MNZ, whose function is to record the amount of payments of contractual obligations and of other charges made on behalf of the National Treasury that await reimbursement; and (Revised, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

VII - 1.8.5.90.00-7 NATIONAL TREASURY
– EXTENSION OF RURAL CREDIT, with attributes UBDKIFSWERLMNZ, whose function is to record: (Included, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

a) the rights, against the National
Treasury, resulting from the assignment of extended rural credit operations in the form of Resolution No. 2.238, of January 31, 1996; and (Included, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

b) the portion of earnings earned in rural credit operations carried out with resources of the Worker Protection Fund – FAT and with other resources operated by the Bank National for Economic and Social Development – BNDES, whose equalization is contractually defined as being the responsibility of the National Treasury. (Included, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

§ 1º The accounting item 1.8.5.30.00-5 ADVANCES FOR PIS/PASEP PAYMENT must be segregated into the following sub-items, all with attributes MZ;

§ 1º The following accounting items must be segregated into sub-items: (Revised, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

I -
1.8.5.30.10-8 Advances to Banks; and

I - 1.8.5.30.00-5
ADVANCES FOR PIS/PASEP PAYMENT, all with attributes MZ: (Revised, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

a) 1.8.5.30.10-8
Advances to Banks; and (Included, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

b) 1.8.5.30.20-1
Advances to Companies; and (Included, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

II -
1.8.5.30.20-1 Advances to Companies.

II - 1.8.5.50.00-9
RESTITUTION OF JUDICIAL AND ADMINISTRATIVE DEPOSITS, all with attributes UBDIFSWERLMZ:
(Revised, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

a) 1.8.5.50.10-2
Restitution to the Union; (Included, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

b) 1.8.5.50.20-5 Restitution of
States and Federal District; and (Included, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

c) 1.8.5.50.30-8
Restitution to Municipalities. (Included, effective 1º/5/2024, by Instruction Normative BCB No. 459, of 26/3/2024.)

§ 2º The accounting item
1.8.5.35.00-0 BALANCING ACCOUNTS must have a zero balance at the time of the consolidated trial balances and balance sheets of the institution.

§ 3º The following procedures must be observed regarding the rights recorded in item 1.8.5.90.00-7 NATIONAL TREASURY – EXTENSION OF RURAL CREDIT:

I - the earnings earned by the rights against the National Treasury must be appropriated monthly, with the corresponding entry in item 7.1.9.85.00-6 INCOME FROM SPECIFIC CREDITS;

II - the co-obligations assumed in the assignments of credits, carried out with the National Treasury, must be updated monthly and recorded in specific internal-use sub-items of items 3.0.1.85.00-5 RISK RETENTION IN CREDIT ASSIGNMENTS – CLOSED OPERATION and 9.0.1.85.00-7 LIABILITIES FOR CO-OBLIGATIONS IN CREDIT ASSIGNMENTS;

III - the National Treasury securities received after the signing of the credit rights assignment contract must be transferred from this item to the appropriate sub-item of item 1.3.1.10.00-4 FIXED INCOME SECURITIES; and

IV - the assignment of rights resulting from equalization must be recorded:

a) by the financial agent of BNDES, credited to item 1.8.5.90.00-7 NATIONAL TREASURY – EXTENSION OF RURAL CREDIT and debited to the appropriate account for recording the obligation for transfer assumed towards that institution; and

b) by the BNDES, debited to item 1.8.5.90.00-7 NATIONAL TREASURY – EXTENSION OF RURAL CREDIT and credited to the appropriate account for recording the right for transfers against its financial agent.

Art. 53-A. The accounting record of the items in the breakdown of subgroup 1.8.6.00.00- 7 Credit Rights Originating from Legal Actions must be carried out in the following accounting items, all with attributes UBDKIFJACTSWRLMNHYZ and Estban code 172: (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

I - 1.8.6.10.00-4 PRECATÓRIOS –
OWN, whose function is to record the amounts to be received resulting from precatórios issued against the Union, the Federal District, the states and the municipalities, within the scope of actions owned by the institution itself; (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

II - 1.8.6.20.00-1 PRECATÓRIOS -
ACQUIRED - WITH PUBLIC REGISTRATION, whose function is to record the amounts to be received derived from precatórios issued against the Union, the Federal District, the states and the municipalities, acquired from third parties, with the public registration of assignment of credit rights; (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

III - 1.8.6.30.00-8 PRECATÓRIOS -
ACQUIRED - WITHOUT PUBLIC REGISTRATION, whose function is to record the amounts to be received derived from precatórios issued against the Union, the Federal District, the states and the Municipalities, acquired from third parties, without public registration of assignment of credit rights; (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

IV - 1.8.6.40.00-5 CREDIT RIGHTS
IN EXECUTION PROCESS – OWN, whose function is to record the credit rights in execution processes against the Union, the Federal District, the states and the municipalities, within the scope of actions owned by the institution itself that meet the criteria provided for in the current accounting regulation for asset recognition; (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

V - 1.8.6.50.00-2 CREDIT RIGHTS
IN EXECUTION PROCESS - ACQUIRED - WITH PUBLIC REGISTRATION, whose function is to record the credit rights in execution processes against the Union, the Federal District, the states and the municipalities, acquired from third parties, with the public registration of assignment of credit rights, that meet the criteria provided for in the current accounting regulation for asset recognition; (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

VI - 1.8.6.60.00-9 CREDIT RIGHTS
IN EXECUTION PROCESS - ACQUIRED - WITHOUT PUBLIC REGISTRATION, whose function is to record the credit rights in execution processes against the Union, the Federal District, the states and the municipalities, acquired from third parties, without public registration of assignment of credit rights, that meet the criteria provided for in the current accounting regulation for asset recognition; and (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

VII - 1.8.6.90.00-0 OTHER CREDIT RIGHTS
ORIGINATING FROM LEGAL ACTIONS, whose function is to record other credit rights originating from legal actions that meet the criteria provided for in the current accounting regulation for asset recognition, for which there is no specific account. (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

§ 1º The following accounting items must be segregated into sub-items: (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

I - 1.8.6.10.00-4 PRECATÓRIOS -
OWN, all with attributes UBDKIFJACTSWRLMNHYZ: (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

a) 1.8.6.10.10-7 Against the Union; and (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

b) 1.8.6.10.20-0 Against States,
Federal District and Municipalities; (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

II - 1.8.6.20.00-1 PRECATÓRIOS -
ACQUIRED - WITH PUBLIC REGISTRATION, all with attributes UBDKIFJACTSWRLMNHYZ: (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

a) 1.8.6.20.10-4 Against the Union; and (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

b) 1.8.6.20.20-7 Against States,
Federal District and Municipalities; (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

III

• 1.8.6.40.00-5 CREDIT RIGHTS IN EXECUTION PROCESS - OWN, all
  with attributes UBDKIFJACTSWRLMNHYZ: (Included by Instruction Normative BCB No. 447, of 4/1/2024.)

a)
1.8.6.40.10-8 Against the Union; and (Included by Instruction Normative BCB No. 447, of 4/1/2024.)

b) 1.8.6.40.20-1 Against States,
Federal District and Municipalities; (Included by Instruction Normative BCB No. 447, of 4/1/2024.)

IV - 1.8.6.40.00-5 CREDIT RIGHTS
IN EXECUTION PROCESS - OWN, all with attributes UBDKIFJACTSWRLMNHYZ:(Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

IV - 1.8.6.50.00-2 CREDIT RIGHTS
IN EXECUTION PROCESS - ACQUIRED - WITH PUBLIC REGISTRATION, all with attributes UBDKIFJACTSWRLMNHYZ: (Revised by Instruction Normative BCB No. 447, of 4/1/2024.)

a) 1.8.6.20.10-4 Against the
Union; and(Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

a) 1.8.6.50.10-5 Against the Union; and (Revised by Instruction Normative BCB No. 447, of 4/1/2024.)

b) 1.8.6.20.20-7 Against
States, Federal District and Municipalities; and (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

b) 1.8.6.50.20-8 Against States,
Federal District and Municipalities; and (Revised by Instruction Normative BCB No. 447, of 4/1/2024.)

V - 1.8.6.50.00-2 CREDIT RIGHTS
IN EXECUTION PROCESS - ACQUIRED - WITH PUBLIC REGISTRATION, all with attributes UBDKIFJACTSWRLMNHYZ: (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

a) 1.8.6.20.10-4 Against the
Union; and(Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

b) 1.8.6.20.20-7 Against
States, Federal District and Municipalities.(Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

V - (Revoked by Instruction Normative BCB
No. 447, of 4/1/2024.)

§ 2º The recording in the items and sub-items provided for in this article is applicable only to precatórios issued and to credit rights in execution process of judgment that meet the recognition criteria provided for in the Accounting Standard of the Institutions Regulated by the Central Bank of Brazil. (Included, effective 1º/1/2024, by Instruction Normative BCB No. 442, of 20/12/2023.)

Art. 54. The accounting record of the items in the breakdown of subgroup 1.8.7.00.00-0 Specific Values must be carried out in the following accounting items:

I - 1.8.7.50.00-5
SPECIAL APPLICATIONS, with attributes MZ, , with Estban code 172, whose function is to record the operations related to special applications, carried out by the extinct National Housing Bank, in the National Bank for Economic and Social Development and in PREVHAB Complementary Pension;

II - 1.8.7.80.00-6
ADVANCEMENT OF RESOURCES TO THIRD PARTIES, with attributez PZ, whose function is to record the value of the advancement of resources to third parties for payment of the good, set of goods or tourist services of a contemplated consortium member, observing the conditions established by the current regulation;

III - 1.8.7.82.00-4
AMOUNTS TO BE RECEIVED – CASH BALANCE READJUSTMENT, with attributes PZ, whose function is to record the update of the balance of cash equivalents when there is a variation in the price of the good or service between one assembly and another;

IV - 1.8.7.88.00-8 GOODS
SEIZED OR RECOVERED, with attributes PZ, whose function is to record the value of the rights regarding goods seized, recovered or returned from a delinquent client;

V - 1.8.7.93.00-0
RIGHTS WITH CONTEMPLATED CONSORTIUM MEMBERS, with attributes PZ, whose function is to record the amount to be received from consortium members already contemplated, including the value of goods recovered or seized in judicial collection;

VI - 1.8.7.97.00-6
RIGHTS FROM ADVANCES TO THIRD PARTIES, with attributes HZ, whose function is to record, by consortium administrators, the values transferred due to advances granted to third parties, from group resources, in accordance with current regulations; and

VII - 1.8.7.98.00-5
CHECKS AND OTHER RECEIVABLES, with attributes PZ, whose function is to record the value of checks and other values received and not deposited.

Sole paragraph. The accounting title 1.8.7.93.00-0 RIGHTS FROM CONSORTIUM MEMBERS WITH AWARDED RIGHTS must be segregated into the following sub-items, all with attributes PZ:

I - 1.8.7.93.05-5
Normal, which is intended to record the values receivable regarding the common fund and the reserve fund;

II - 1.8.7.93.15-8 Overdue, which is intended to record the values of delinquent installments; and

III - 1.8.7.93.20-6 In Judicial Collection – Ongoing Groups, which is intended to record the values owed by the consortium member in judicial collection.

Art. 55. The accounting recording of the items in the breakdown of sub-group 1.8.8.00.00-3 Various must be carried out in the following accounting titles, all with Estban code 172:

I - 1.8.8.02.00-1
ADVANCES TO FGC, with attributes UBDIFSWELMZ, whose function is to record the advances made to the Credit Guarantee Fund – FGC;

II - 1.8.8.03.00-0
ADVANCES AND SALARY ANTICIPATIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the advances and anticipations granted to employees and directors, as salary, vacation or 13th salary;

III - 1.8.8.05.00-8
ADVANCES FOR PAYMENTS ON BEHALF OF THE INSTITUTION, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the advances made to agents or third parties for payments on behalf of the institution;

IV - 1.8.8.10.00-0
ADVANCES FOR ACCOUNT OF FIXED ASSETS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the advances made to employees or agents for payment of goods that, upon accounting, become part of the institution's fixed assets for use;

V - 1.8.8.15.00-5
CHECKS RECEIVABLE, with attributes UBDKIFJACTSWRLNHZ, whose function is to record the value of checks and other papers received and not deposited;

VI - 1.8.8.20.00-7
CREDITS ARISING FROM EXPORT CONTRACTS, with attributes UBDKIFACTSWERLMNHZ, whose function is to record the acquisitions of credit rights of export by Brazilian exporters, constituted in their sales contracts of goods and services for abroad;

VII - 1.8.8.23.00-4
SPECIFIC RIGHTS OF SUBSIDIARIES NOT SUBJECT TO AUTHORIZATION BY THE CENTRAL BANK, with attributes UBDKIFJACTSWELMNHZ, whose function is to record, by the leading institution, in the prudential conglomerate documents, the specific rights of the segments in which the controlled entities not subject to authorization by the Central Bank of Brazil operate, for which there is no specific account, not characterized as credit operations;

VIII - 1.8.8.25.00-2
DEFERRED TAX ASSETS FOR INCOME TAX AND CONTRIBUTIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the deferred tax assets for income tax and contributions arising from fiscal loss, negative base and/or temporary differences, as well as other tax credits, of a deferred nature, expressly provided for by tax legislation;

IX - 1.8.8.35.00-9
DEBTORS FOR PURCHASE OF VALUES AND GOODS, with attributes UBDKIFJACTSWERLMNHZ, whose function is to record the debts of third parties resulting from the sale, on credit, of values and goods;

X - 1.8.8.40.00-1
DEBTORS FOR DEPOSITS AS SECURITY, with attributes UBDKIFJACTSWERLMNHPYZ, whose function is to record deposits resulting from legal or contractual requirements, including guarantees provided in cash, such as those made for filing appeals in agencies or courts and those that guarantee the provision of service of any nature;

XI - 1.8.8.45.00-6
TAXES AND CONTRIBUTIONS TO BE OFFSET, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the values of taxes and contributions withheld at source by third parties or that the institution has the right to offset, in accordance with the current tax legislation;

XII - 1.8.8.50.00-8
INCOME TAX TO BE RECOVERED, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of the tax withheld at source, levied on income from fixed-income securities, upon acquisition;

XIII - 1.8.8.52.00-6
PRESUMED CREDIT, with attributes UBDKIFJACTSWELMNZ, whose function is to record the values of presumed credits calculated in accordance with current legislation;

XIV - 1.8.8.60.00-5
OPTIONS FOR TAX INCENTIVES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the investments made as a result of incentivized investments;

XV - 1.8.8.65.00-0
PAYMENTS TO BE REIMBURSED, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record payments for which the institution has the right to reimbursement, such as fines for returned checks and other values that the institution has the right to be reimbursed by the client;

XVI - 1.8.8.70.00-2
PARTICIPATIONS PAID IN ADVANCE, with attributes UBDKIFJACTSWELMNHYZ, whose function is to record the value of monthly and semi-annual participations paid in advance, on account of the result of the fiscal year;

XVII - 1.8.8.75.00-7
CREDITS LINKED TO OPERATIONS ACQUIRED IN ASSIGNMENT, with attributes UBDKIFJACTSWERLMNHZ , whose function is to record, by the purchasing or assignee institution, the rights to receive arising from sales or transfer operations of financial assets that were not written off, in whole or in part, by the selling or assigning institution;

XVIII - 1.8.8.78.00-4
PREMIUM OR DISCOUNT IN OPERATIONS OF SALE OR TRANSFER OF FINANCIAL ASSETS with attributes UBDKIFJACTSWERLMNHZ, whose function is to record, by the purchasing or assignee institution, the premium or discount in operations of sale or transfer of financial assets that were written off, in whole or in part, by the selling or assigning institution, corresponding to the positive or negative difference between the value actually paid and the updated original contracted value, which must be recognized in the appropriate income statement account based on the remaining term of the operation;

XIX -
1.8.8.79.00-3 VALUES RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, with attributes UBDIFASERLMNYZ, whose function is to record the values receivable from end users, relating to payment transactions;

XIX -
1.8.8.79.00-3 VALUES RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, with attributes UBDIFJASERLMNYZ, whose function is to record the values receivable from end users, relating to payment transactions;(Wording given, effective as of 11/01/2022, by Instruction Normative BCB No. 316, of 10/27/2022.)

XIX -
1.8.8.79.00-3 VALUES RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, with attributes UBDIFASERLMNYZ, whose function is to record the values that issuers of post-payment payment instruments have to receive from end users, relating to payment transactions with post-payment payment instruments; (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

XIX

• 1.8.8.79.00-3 VALUES RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, with
  attributes UBDIFJASERLMNYZ, whose function is to record the values that issuers of post-payment payment instruments have to receive from end users, relating to payment transactions with post-payment payment instruments;(Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 386, of 05/30/2023.)

XX - 1.8.8.80.00-9
INSTRUMENTS AND CREDITS RECEIVABLE, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the values receivable represented by credit instruments, promissory notes or contracts, which do not constitute credit operations or honored guarantees and sureties or other operations of the kind for which there is no specific account;

XXI - 1.8.8.82.00-7
ACTUARIAL ASSETS GENERATED BY DEFINED BENEFIT PENSION FUNDS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the actuarial assets related to defined benefit pension funds to which the financial institution does not have unrestricted access;

XXII - 1.8.8.85.00-4
VALUES RECEIVABLE FROM AFFILIATED COMPANIES, with attributes UBDKIFACTSWELMNHYZ, whose function is to record credits against affiliated companies relating to operations not provided for in the institution's corporate object;

XXIII - 1.8.8.90.00-6
VARIOUS DEBTORS – FOREIGN, with attributes UBIFJACTLMNHYZ, whose function is to record, by holder, the values receivable in national currency from foreign clients, including non-correspondent financial institutions, that cannot or should not be recorded in another account; and

XXIV - 1.8.8.92.00-4
VARIOUS DEBTORS – COUNTRY, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record, by holder, the amounts owed to the institution by natural or legal persons domiciled in the Country, including those resulting from the exercise of mandate, for which there is no specific account.

§ 1º The following accounting titles must be segregated into sub-items:

I - 1.8.8.20.00-7
CREDITS ARISING FROM EXPORT CONTRACTS, all with attributes UBDKIFACTSWERLMNHZ:

a) 1.8.8.20.10-0
Acquired Export Contracts; and

b) 1.8.8.20.50-2
Acquired Export Contracts in Arrears;

II - 1.8.8.25.00-2
DEFERRED TAX ASSETS FOR INCOME TAX AND CONTRIBUTIONS:

a) 1.8.8.25.30-1 Deferred
Tax Assets – MP 992, with attributes UBDKIFJELMNZ, which is intended to record the deferred tax assets referred to in § 4º of art. 3º of Provisional Measure No. 992, of July 16, 2020; and

b) 1.8.8.25.50-7 Deferred
Tax Assets, with attributes UBDKIFJACTSWERLMNHYZ, which is intended to record the deferred tax assets constituted after the revocation of Circular No. 2.746, of March 20, 1997, including those originating from triggering events occurring before or during the validity of said circular, not yet accounted for;

III - 1.8.8.40.00-1
DEBTORS FOR DEPOSITS AS SECURITY, all with attributes UBDKIFJACTSWERLMNHPYZ:

a) 1.8.8.40.05-6 For
Filing of Tax Appeals Law 9.703/98;

b) 1.8.8.40.15-9 For
Filing of Other Tax Appeals;

c) 1.8.8.40.20-7 For
Filing of Labor Appeals; and

d) 1.8.8.40.90-8
Others;

IV - 1.8.8.45.00-6
TAXES AND CONTRIBUTIONS TO BE OFFSET, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 1.8.8.45.10-9
Advance Payments of Corporate Income Tax Not Offset in the Same Fiscal Year;

b) 1.8.8.45.20-2 Advance
Payments of Social Contribution on Net Income Not Offset in the Same Fiscal Year;

c) 1.8.8.45.30-5
Advance Payments of Service Tax Not Offset in the Same Fiscal Year;

d) 1.8.8.45.40-8
Credits Arising from Final Judgments; and

e) 1.8.8.45.90-3 Other
Taxes and Contributions to be Offset;

V - 1.8.8.65.00-0
PAYMENTS TO BE REIMBURSED:

a) 1.8.8.65.20-6
Compulsory Loan on Gasoline or Alcohol Consumption, with attributes UBDKIFJACTSWERLMNHZ;

b) 1.8.8.65.30-9
Compulsory Loan on Purchase of Automobiles, with attributes UBDKIFJACTSWERLMNHZ;

c) 1.8.8.65.40-2
Advances on Account of Social Security, with attributes UBDKIFJACTSWERLMNHYZ, which is intended to record, until reimbursement is made, the values of benefits paid without the actual receipt, partial or full, of the respective resources from INSS; and

d) 1.8.8.65.99-0 Other
Payments, with attributes UBDKIFJACTSWERLMNHYZ;

VI -
1.8.8.75.00-7 CREDITS LINKED TO OPERATIONS ACQUIRED IN ASSIGNMENT, all with attributes UBDKIFJACTSWERLMNHZ:

VI - 1.8.8.75.00-7
CREDITS LINKED TO OPERATIONS ACQUIRED IN ASSIGNMENT: (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

a)
1.8.8.75.10-0 From Credit Operations;

a) 1.8.8.75.10-0 From
Credit Operations, with attributes UBDKIFJACTSWERLMNHZ; (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

b)
1.8.8.75.20-3 From Leasing Operations;

b) 1.8.8.75.20-3 From
Leasing Operations, with attributes UBDKIFJACTSWERLMNHZ; (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

c)
1.8.8.75.30-6 From Other Operations with Characteristics of Credit Granting; and

c) 1.8.8.75.30-6 From
Other Operations with Characteristics of Credit Granting, with attributes UBDKIFJACTSWERLMNHZ; (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

d)
1.8.8.75.40-9 From Other Financial Assets;

d) 1.8.8.75.35-1 From
Payment Transactions, with attributes UBDKIFJACTSWERLMNHYZ; (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

e) 1.8.8.75.37-5 From
Values Receivable relating to Payment Transactions, with attributes UBDKIFJACTSWERLMNHYZ; and (Included, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

f) 1.8.8.75.40-9 From
Other Financial Assets, with attributes UBDKIFJACTSWERLMNHZ; (Included, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

VII -
1.8.8.78.00-4 PREMIUM OR DISCOUNT IN OPERATIONS OF SALE OR TRANSFER OF FINANCIAL ASSETS, all with attributes UBDKIFJACTSWERLMNHZ:

VII - 1.8.8.78.00-4
PREMIUM OR DISCOUNT IN OPERATIONS OF SALE OR TRANSFER OF FINANCIAL ASSETS with attributes UBDKIFJACTSWERLMNHZ: (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

a) 1.8.8.78.05-9 Premium in Credit Operations;

b) 1.8.8.78.06-6 (-)
Discount in Credit Operations;

c) 1.8.8.78.15-2 Premium in Leasing Operations;

d) 1.8.8.78.16-9 (-)
Discount in Leasing Operations;

e) 1.8.8.78.25-5 Premium in Other Operations with Characteristics of Credit Granting;

f) 1.8.8.78.26-2 (-)
Discount in Other Operations with Characteristics of Credit Granting;

g) 1.8.8.78.35-8 Premium in Other Financial Assets; and

h)
1.8.8.78.36-5 (-) Discount in Other Financial Assets; and

h) 1.8.8.78.36-5 (-)
Discount in Other Financial Assets; (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

VIII -
1.8.8.80.00-9 INSTRUMENTS AND CREDITS RECEIVABLE:

VIII - 1.8.8.80.00-9
INSTRUMENTS AND CREDITS RECEIVABLE: (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

a) 1.8.8.80.10-2 With
Characteristics of Credit Granting, with attributes UBDKIFJACTSWERLMNHZ; and

b)
1.8.8.80.20-5 Without Characteristics of Credit Granting, with attributes UBDKIFJACTSWERLMNHYZ.

b) 1.8.8.80.20-5 Without
Characteristics of Credit Granting, with attributes UBDKIFJACTSWERLMNHYZ; and (Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

IX - 1.8.8.79.00-3 VALUES
RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, all with attributes UBDIFASERLMNYZ: (Included, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

IX - 1.8.8.79.00-3 VALUES RECEIVABLE
RELATING TO PAYMENT TRANSACTIONS, all with attributes UBDIFJASERLMNYZ:(Wording given, effective as of 07/01/2023, by Instruction Normative BCB No. 386, of 05/30/2023.)

a) 1.8.8.79.10-6 Values Receivable Not Linked to Assignments, which is intended to record the values that are not subject to assignment; (Included, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

b) 1.8.8.79.20-9 Assigned Values Receivable, which is intended to record the values receivable assigned without transfer of substantial risks and benefits; and (Included, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

c) 1.8.8.79.30-2 Acquired Values Receivable, which is intended to record the values receivable acquired with transfer of substantial risks and benefits. (Included, effective as of 07/01/2023, by Instruction Normative BCB No. 343, of 01/13/2023.)

§ 2º The title
1.8.8.05.00-8 ADVANCES FOR PAYMENTS ON BEHALF OF THE INSTITUTION must contain the following sub-items for internal use:

I - advances for travel;

II - advances to employees for administrative expenses; and

III - advances to suppliers.

§ 3º The title
1.8.8.25.00-2 DEFERRED TAX ASSETS FOR INCOME TAX AND CONTRIBUTIONS must contain sub-items for internal use that allow identification of the origin and nature of the deferred tax asset.

§ 4º In the recording in the title 1.8.8.50.00-8 INCOME TAX TO BE RECOVERED, the institution must maintain off-book controls by fiscal year and base year.

§ 5º The title
1.8.8.60.00-5 OPTIONS FOR TAX INCENTIVES must contain sub-items for internal use for adequate control of investments made and distinction of deposits and investment certificates already received.

§ 6º In the recording in the sub-item 1.8.8.65.99-0 Other Payments, the institution must maintain internal controls that allow identification, at minimum, of the payment date, the holder, the nature of the payment and the value.

§ 7º The recording in the title 1.8.8.75.00-7 CREDITS LINKED TO OPERATIONS ACQUIRED IN ASSIGNMENT must be made at the value actually paid, appropriating income to the result by the effective rate of the respective sale or transfer operation based on the remaining term, maintaining control of income to be appropriated in a sub-item for internal use.

§ 8º The sub-item
1.8.8.75.40-9 From Other Financial Assets must:

I - be used only when there is no specific account; and

II - contain sub-items for internal use for control by type of asset.

Art. 56. The accounting recording of the items in the breakdown of sub-group 1.8.9.00.00-6 (-) Provisions for Other Credits must be carried out in the following accounting titles:

I -
1.8.9.96.00-3 (-) PROVISION FOR VALUES RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, with attributes UBDIFASERLMNYZ and Estban code 174, whose function is to record the provision regarding probable losses in values receivable from end users, relating to payment transactions; and

I -
1.8.9.96.00-3 (-) PROVISION FOR VALUES RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, with attributes UBDIFJASERLMNYZ and Estban code 174, whose function is to record the provision regarding probable losses in values receivable from end users, relating to payment transactions; and (Wording given, effective as of 11/01/2022, by Instruction Normative BCB No. 316, of 10/27/2022.)

I - 1.8.9.96.00-3 (-)
PROVISION FOR VALUES RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, with attributes UBDIFJASERLMNYZ and Estban code 174, whose function is to record the provision regarding probable losses in values receivable from end users, relating to payment transactions; (Wording given, effective as of 01/01/2024, by Instruction Normative BCB No. 442, of 12/20/2023.)

II -
1.8.9.99.00-0 (-) PROVISION FOR OTHER DOUBTFUL COLLECTION CREDITS, with attributes UBDKIFJACTSWERLMNHYZ and Estban code 174, whose function is to record the values that are intended to support potential losses in other doubtful collection credits.

II -
1.8.9.97.00-2 (-) PROVISION FOR LOSSES ON CREDIT RIGHTS ARISING FROM LAWSUITS, with attributes UBDKIFJACTSWRLMNHYZ, whose function is to record the provision for losses regarding assets representing credit rights arising from lawsuits; and (Wording given, effective as of 01/01/2024, by Instruction Normative BCB No. 442, of 12/20/2023.)

II - 1.8.9.97.00-2 (-)
PROVISION FOR LOSSES ON CREDIT RIGHTS ARISING FROM LAWSUITS, with attributes UBDKIFJACTSWRLMNHYZ and Estban code 174, whose function is to record the provision for losses regarding assets representing credit rights arising from lawsuits; (Wording given, effective as of 05/01/2024, by Instruction Normative BCB No. 459, of 03/26/2024.)

III -
1.8.9.99.00-0 (-) PROVISION FOR OTHER DOUBTFUL COLLECTION CREDITS, with attributes UBDKIFJACTSWERLMNHYZ and Estban code 174, whose function is to record the values that are intended to support potential losses in other doubtful collection credits.(Included, effective as of 01/01/2024, by Instruction Normative BCB No. 442, of 12/20/2023.)

III - 1.8.9.98.00-1 (-)
PROVISION FOR LOSSES ON THE RESTITUTION OF JUDICIAL AND ADMINISTRATIVE DEPOSITS, with attributes UBDIFSWERLMZ and Estban code 174, whose function is to record the provision for losses regarding the values of judicial and administrative deposits subject to restitution by public entities; and (Revised, effective 05/01/2024, by Normative Instruction BCB No. 459, of 03/26/2024.)

IV - 1.8.9.99.00-0 (-)
PROVISION FOR OTHER DOUBTFUL SETTLEMENT CREDITS, with attributes UBDKIFJACTSWERLMNHYZ and Estban code 174, whose function is to record the values intended to cover potential losses in other doubtful settlement credits. (Included, effective 05/01/2024, by Normative Instruction BCB No. 459, of 03/26/2024.)

Single Paragraph. The accounting title 1.8.9.99.00-0 (-) PROVISION FOR OTHER DOUBTFUL SETTLEMENT CREDITS must be segregated into the following sub-titles:

Single Paragraph. The following accounting titles must be segregated into sub-titles: (Revised, effective 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

I -
1.8.9.99.10-3 (-) With Credit Granting Characteristics, with attributes UBDKIFJACTSWERLMNHZ;

I - 1.8.9.99.00-0 (-) PROVISION FOR OTHER DOUBTFUL SETTLEMENT CREDITS: (Revised, effective 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

a) 1.8.9.99.10-3 (-) With Credit Granting
Characteristics, with attributes UBDKIFJACTSWERLMNHZ; (Included, effective 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

b) 1.8.9.99.20-6 (-) Without Credit Granting
Characteristics, with attributes UBDKIFJACTSWERLMNHYZ; and (Included, effective 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

c) 1.8.9.99.80-4 (-) Of Subsidiaries Not Subject to Authorization by the Central Bank of Brazil, with attributes UBDKIFJACTSWELMNHYZ; and (Included, effective 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

II -
1.8.9.99.20-6 (-) Without Credit Granting Characteristics, with attributes UBDKIFJACTSWERLMNHYZ; and

II - 1.8.9.96.00-3 (-)
PROVISION FOR VALUES RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, all with attributes UBDIFASERLMNYZ: (Revised, effective 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

II - 1.8.9.96.00-3 (-) PROVISION FOR
VALUES RECEIVABLE RELATING TO PAYMENT TRANSACTIONS, all with attributes UBDIFJASERLMNYZ:(Revised, effective 07/01/2023, by Normative Instruction BCB No. 386, of 05/30/2023.)

a) 1.8.9.96.10-6 (-) Provisions on Values Receivable Not Linked to Assignments; (Included, effective 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

b) 1.8.9.96.20-9 (-) Provisions on Values Receivable Assigned; and (Included, effective 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

c) 1.8.9.96.30-2 (-) Provisions on Values Receivable Acquired. (Included, effective 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

III -
1.8.9.99.80-4 (-) Of Subsidiaries Not Subject to Authorization by the Central Bank of Brazil, with attributes UBDKIFJACTSWELMNHYZ.

III - Revoked, effective 07/01/2023, by
Normative Instruction BCB No. 343, of 01/13/2023.

IV - 1.8.9.97.00-2 (-)
PROVISION FOR LOSSES ON CREDIT RIGHTS ARISING FROM LAWSUITS, all with attributes UBDKIFJACTSWRLMNHYZ: (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

a) 1.8.9.97.10-5 (-)
Precatory Orders - Own - Union; (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

b) 1.8.9.97.15-0 (-)
Precatory Orders - Own - States, DF and Municipalities; (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

c) 1.8.9.97.20-8 (-)
Precatory Orders - Acquired - with Public Registry - Union; (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

d) 1.8.9.97.25-3 (-)
Precatory Orders - Acquired - with Public Registry - States, DF and Municipalities; (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

e) 1.8.9.97.30-1 (-)
Precatory Orders - Acquired - without Public Registry; (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

f) 1.8.9.97.35-6 (-)
Credit Rights in Execution Process - Own - Union; (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

g) 1.8.9.97.40-4 (-)
Credit Rights in Execution Process - Own - States, DF and Municipalities; (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

h) 1.8.9.97.45-9 (-)
Credit Rights in Execution Process - Acquired - with Public Registry - Union; (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

i) 1.8.9.97.50-7 (-)
Credit Rights in Execution Process - Acquired - with Public Registry - States, DF and Municipalities; (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

j) 1.8.9.97.55-2 (-)
Credit Rights in Execution Process - Acquired - without Public Registry; and (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

k) 1.8.9.97.90-9 (-)
Other Credit Rights Arising from Lawsuits. (Included, effective 01/01/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

Section X

On
Other Values and Assets

Art. 57. The institutions mentioned in art. 1 must record other values and assets in the items of sub-group 1.9.0.00.00-8 OTHER VALUES AND ASSETS segregated into the following sub-group breakdowns:

I - 1.9.1.00.00-1 Temporary
Investments;

II - 1.9.8.00.00-2 Other
Values and Assets; and

III - 1.9.9.00.00-5 Expenses
Paid in Advance.

Art. 58. The accounting record of the items of the breakdown of sub-group 1.9.1.00.00-1 Temporary Investments must be carried out in the following accounting titles, all with Estban code 190:

I - 1.9.1.10.00-8
CORPORATE PARTICIPATIONS, with attributes UBDKLNHZ, whose function is to record the corporate participations of a transitory and minority nature;

II - 1.9.1.20.00-5
INVESTMENTS HELD FOR SALE, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the values relating to investments in affiliates, subsidiaries and jointly controlled entities, which the institution expects to realize through sale, which are available for immediate sale and whose alienation is highly probable; and

III - 1.9.1.99.00-5 (-)
PROVISION FOR LOSSES ON CORPORATE PARTICIPATIONS, with attributes UBDKLNHZ, whose function is to record the value of the provision constituted regarding losses on corporate participations.

Art. 59. The accounting record of the items of the breakdown of sub-group 1.9.8.00.00-2 Other Values and Assets must be carried out in the following accounting titles, all with Estban code 190:

I - 1.9.8.20.00-6
MERCHANDISE – OWN ACCOUNT, with attributes UBICTLZ, whose function is to record the value of merchandise purchases in the physical market, except gold, in commodity and futures exchanges;

II -
1.9.8.40.00-0 MATERIAL IN INVENTORY, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of material acquired for inventory, for current use or consumption, as well as durable consumption goods of low value or with a useful life of less than one year;

II - 1.9.8.40.00-0
INVENTORY ASSETS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the assets acquired for current use or consumption held in inventory; (Revised, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

III - 1.9.8.70.00-1
NON-FINANCIAL ASSETS HELD FOR SALE – OWN, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the non-financial assets of the institution itself, or group of alienation, whose expected realization is by sale, are available for immediate sale and whose alienation is highly probable within a maximum period of one year;

IV - 1.9.8.80.00-8
NON-FINANCIAL ASSETS HELD FOR SALE – RECEIVED, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the non-financial assets, or group of alienation, that have been received by the institution in settlement of a financial instrument of difficult or doubtful solution not intended for own use, in accordance with current regulation;

V - 1.9.8.90.00-5
OTHER NON-FINANCIAL ASSETS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record other non-financial assets acquired with the purpose of future sale and generation of profits based on variations in their market prices, as provided in current regulation;

VI - 1.9.8.97.00-8 (-)
PROVISION FOR DEVALUATION OF NON-FINANCIAL ASSETS HELD FOR SALE – OWN, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the reduction of the fair value of the non-financial assets of the institution itself, or group of alienation, whose expected realization is by sale, are available for immediate sale and whose alienation is highly probable within a maximum period of one year;

VII - 1.9.8.98.00-7 (-)
PROVISION FOR DEVALUATION OF NON-FINANCIAL ASSETS HELD FOR SALE – RECEIVED, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the reduction of the fair value of the non-financial assets held for sale that have been received by the institution in settlement of a financial instrument of difficult or doubtful solution not intended for own use, in accordance with the current regulation; and

VIII - 1.9.8.99.00-6
(-) PROVISION FOR DEVALUATION OF OTHER VALUES AND ASSETS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of the provision constituted regarding potential devaluations of values and assets classified in the breakdown of sub-group 1.9.8.00.00-2 Other Values and Assets.

§ 1. The following accounting titles must be segregated into sub-titles:

I - 1.9.8.70.00-1
NON-FINANCIAL ASSETS HELD FOR SALE – OWN, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 1.9.8.70.10-4
Vehicles;

b) 1.9.8.70.20-7
Installations, Furniture and Equipment;

c) 1.9.8.70.30-0
Real Estate;

d) 1.9.8.70.40-3 Intangibles; and

e) 1.9.8.70.90-8
Others;

II - 1.9.8.80.00-8
NON-FINANCIAL ASSETS HELD FOR SALE – RECEIVED:

a) 1.9.8.80.10-1
Vehicles, with attributes UBDKIFJACTSWERLMNHYZ;

b) 1.9.8.80.20-4
Residential Real Estate, with attributes UBSWERLMZ;

c) 1.9.8.80.30-7 Other
Real Estate, with attributes UBDKIFJACTSWERLMNHYZ;

d) 1.9.8.80.40-0
Intangibles, with attributes UBDKIFJACTSWERLMNHYZ; and

e) 1.9.8.80.90-5
Others, with attributes UBDKIFJACTSWERLMNHYZ;

III -
1.9.8.90.00-5 OTHER NON-FINANCIAL ASSETS, all with attributes UBDKIFJACTSWERLMNHYZ:

III - 1.9.8.90.00-5
OTHER NON-FINANCIAL ASSETS, all with attributes UBDKIFJACTSWERLMNHYZ: (Revised, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

a) 1.9.8.90.10-8 Commodities;

b)
1.9.8.90.20-1 Gold; and

b) 1.9.8.90.20-1 Gold; (Revised, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

c)
1.9.8.90.99-5 Others;

c) 1.9.8.90.30-4 Sustainability
Assets, which is intended to record investments in assets related to socio-environmental and climatic sustainability mechanisms, including Carbon Credit and Decarbonization Credit certificates – CBIO; and (Revised, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

d) 1.9.8.90.99-5
Others. (Included, effective 01/01/2023, by
Normative Instruction BCB No. 325, of 11/21/2022.)

IV -
1.9.8.97.00-8 (-) PROVISION FOR DEVALUATION OF NON-FINANCIAL ASSETS HELD FOR SALE – OWN, all with attributes UBDKIFJACTSWERLMNHYZ:

IV - 1.9.8.97.00-8 (-)
PROVISION FOR DEVALUATION OF NON-FINANCIAL ASSETS HELD FOR SALE – OWN, all with attributes UBDKIFJACTSWERLMNHYZ: (Revised, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

a) 1.9.8.97.10-1 (-)
Vehicles;

b) 1.9.8.97.20-4 (-)
Installations, Furniture and Equipment;

c) 1.9.8.97.30-7 (-)
Real Estate;

d) 1.9.8.97.40-0 (-)
Intangibles; and

e) 1.9.8.97.90-5
(-) Others; and

e) 1.9.8.97.90-5 (-)
Others; (Revised, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

V -
1.9.8.98.00-7 (-) PROVISION FOR DEVALUATION OF NON-FINANCIAL ASSETS HELD FOR SALE – RECEIVED:

V - 1.9.8.98.00-7 (-)
PROVISION FOR DEVALUATION OF NON-FINANCIAL ASSETS HELD FOR SALE – RECEIVED: (Revised, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

a) 1.9.8.98.10-0 (-)
Vehicles, with attributes UBDKIFJACTSWERLMNHYZ;

b) 1.9.8.98.20-3 (-)
Residential Real Estate, with attributes UBSWELMZ;

c) 1.9.8.98.30-6 (-)
Other Real Estate, with attributes UBDKIFJACTSWERLMNHYZ;

d) 1.9.8.98.40-9 (-)
Intangibles, with attributes UBDKIFJACTSWERLMNHYZ; and

e)
1.9.8.98.90-4 (-) Others, with attributes UBDKIFJACTSWERLMNHYZ.

e) 1.9.8.98.90-4 (-)
Others, with attributes UBDKIFJACTSWERLMNHYZ; and (Revised, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

VI - 1.9.8.40.00-0
INVENTORY ASSETS, all with attributes UBDKIFJACTSWERLMNHYZ: (Included, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

a) 1.9.8.40.10-3
Materials. (Included, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

b) 1.9.8.40.20-6 Sustainability
Assets, which is intended to record assets acquired for use in actions related to socio-environmental and climatic sustainability mechanisms, including Carbon Credit certificates; and (Included, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

c) 1.9.8.40.90-7
Others. (Included, effective 01/01/2023, by
Normative Instruction BCB No. 325, of 11/21/2022.)

§ 2. In the prudential conglomerate accounting documents, the institutions mentioned in art. 1 must record in title 1.9.8.80.00-8 NON-FINANCIAL ASSETS HELD FOR SALE – RECEIVED the non-financial assets held for sale transferred to an entity belonging to the same prudential conglomerate.

§ 3. The accounting sub-titles 1.9.8.90.30-4 Sustainability Assets and 1.9.8.40.20-6 Sustainability Assets must contain internal-use sub-titles that allow control by asset type. (Included, effective 01/01/2023, by Normative Instruction BCB No. 325, of 11/21/2022.)

Art. 60. The accounting record of the items of the breakdown of sub-group 1.9.9.00.00-5 Expenses Paid in Advance must be carried out in the accounting title 1.9.9.10.00-2 EXPENSES PAID IN ADVANCE, with attributes UBDKIFJACTSWERLMNHYZ and Estban code 190, whose function is to record the application of resources in advance payments, from which will result, for the institution, benefits or provision of services, in subsequent periods.

CHAPTER III

FINAL PROVISIONS

Art. 61. The accounting items that make up group 1 – Current Asset and Long-Term Realizable Asset existing on June 30, 2022 are excluded from Cosif.

Art. 62. The provisions of this Normative Instruction apply to accounting documents prepared from the reference date of July 2022.

Art. 63. This Normative
Instruction enters into force on July 1, 2022.

João André Calvino Marques
Pereira

note 171/2022–BCB/DENOR, OF MARCH 31,
2022

Supports proposal for issuance of normative instruction that defines the accounting items of the Realizable Asset group of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil - Cosif.

Dear Head of Denor,

This Note supports the proposal for issuance of a normative instruction by the Department of Financial System Regulation (Denor), in the exercise of the authority conferred upon it by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84.287, of February 27, 2015, and based on art. 10 of Resolution BCB No. 92, of May 6, 2021, to define the accounting items of the Realizable Asset group of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil - Cosif.

2.                 Initially,  
   

it is worth highlighting that Decree No. 10.139, of November 28, 2019, established the obligation for the bodies and entities of the direct, autarchic and foundation federal public administration to review and consolidate the normative acts issued within the scope of their respective competencies, in order to rationalize the regulation process.

3.                 In light of the  
   

provisions of this Decree, a task force was constituted within this Department to plan and execute the review of normative acts that deal with themes whose competence for drafting normative proposals belongs to this Unit, according to the Internal Regulations of the Central Bank. In this review, the need was identified to consolidate, in a single normative act, the accounting items of each of the following accounting groups that make up the Chart of Accounts of Cosif, according to Resolution BCB No. 92, of 2021: Realizable Asset; Permanent Asset; Active Compensation; Payable Liability; Equity; Creditor Result; Debtor Result; and Passive Compensation.

4.                 Thus, the  
   

present proposal for normative instruction consolidates the accounting items of the Realizable Asset group, establishes the codes and nomenclatures of the sub-groups, sub-group breakdowns, titles and sub-titles of accounting items, as well as the functions and attributes of the accounting titles and sub-titles and the Estban code of the accounting titles, where applicable.

5.                 Finally, in  
   

compliance with the provisions of art. 5 of Law No. 13.874, of September 20, 2019, Decree No. 10.411, of June 30, 2020, determines that proposals for normative acts of general interest of economic agents formulated by bodies and entities of the direct, autarchic and foundation federal public administration, as well as by collegial bodies through the body or entity responsible for providing them with administrative support, must be preceded by a Regulatory Impact Analysis (RIA).

6.                 However,  
   

according to item VI of § 2 of art. 3 of the aforementioned Decree, the obligation of RIA does not apply to normative acts that aim to consolidate other norms on specific matters, without alteration of merit. In this way, in light of this provision, the normative instruction now proposed is exempt from the preparation of an RIA.

For your consideration.

Uverlan Rodrigues Primo

Consultant

Agreed.

João André Calvino Marques Pereira

Department Head