RegAlert2022-04-01 | Instrução Normativa BCB 268Added
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)
This instruction defines the accounting items for the Realizable Asset group within the Cosif accounting standard for financial institutions and other entities authorized by the Central Bank of Brazil. It mandates the registration of current and long-term realizable assets into specific subgroups, including Availabilities, Interfinancial Liquidity Applications, Securities, and Credit Operations, with detailed breakdowns for each category. The document specifies the exact accounting titles, attributes, and Estban codes required for recording transactions such as cash, bank deposits, repurchase agreements, and various investment fund shares.
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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.
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Lineage: Superseded
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- Superseded by
- Normative Instruction BCB No. 426 of December 1, 20232023
- Amended by
- Normative Instruction BCB No. 459 — Amends Normative Instructions BCB Nos. 268, 270, 271, 273 and 275, and Normative Instruction BCB No. 315, to create and alter accounting items in the chart of accounts of the Accounting Standard for Regulated Institutions (Cosif)2024Normative Instruction BCB No. 447 of January 4, 20242024Normative Instruction BCB No. 442 of December 20, 20232023Normative Instruction BCB No. 386 of May 30, 20232023Normative Instruction BCB No. 343 — Creates and Amends Accounting Line Items of the Chart of Accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2023Normative Instruction BCB No. 325 of November 21, 2022: Creates and Amends Accounting Items in the Chart of Accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2022
- Amends
- BCB Normative Instruction No. 404 dated 2023-07-24not in RegAlertBCB Normative Instruction No. 481 dated 2024-06-28not in RegAlert
- Issued under
- CMN Resolution No. 4.858 dated 2020-10-23not in RegAlert
- Referred to by
- Normative Instruction BCB No. 446 — Amending the Text of Circular Letter No. 3,850 of December 19, 20172023
Timeline
Amended 8 times · last 2024-03-26
- 2024-03-26
BCBNormative Instruction BCB No. 459 — Amends Normative Instructions BCB Nos. 268, 270, 271, 273 and 275, and Normative Instruction BCB No. 315, to create and alter accounting items in the chart of accounts of the Accounting Standard for Regulated Institutions (Cosif)amends
- 2024-01-04
- 2023-12-20
- 2023-12-01
- 2023-05-30
Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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