Normative Instruction BCB No. 271 — Defines the accounting items of the Mandatory Liabilities 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. 271, OF APRIL 1, 2022

Regulatory document revoked, as of 1/1/2025, by Normative Instruction BCB No. 429, of 12/1/2023.

Defines the accounting items of the Mandatory Liabilities group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

The Head of the Department of Regulation of the Financial System (Denor), using the attribution 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 arts. 12 of CMN Resolution No. 4.858, of October 23, 2020, and 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. 1. This Normative Instruction defines the accounting items of the Mandatory Liabilities 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 MANDATORY LIABILITIES

Section I

General Provisions

Art. 2. The institutions mentioned in art. 1 must record Mandatory Liabilities in group 4 – Mandatory Liabilities, segregated into the following subgroups:

I - 4.1.0.00.00-7 DEPOSITS;

II - 4.2.0.00.00-6 OBLIGATIONS BY COMMITTED OPERATIONS;

III - 4.3.0.00.00-5 RESOURCES FROM FOREIGN EXCHANGE ACCEPTANCES, REAL ESTATE AND MORTGAGE LETTERS, DEBENTURES AND SIMILAR;

IV - 4.4.0.00.00-4 INTERBANK RELATIONS;

V - 4.5.0.00.00-3 INTERDEPENDENCY RELATIONS;

VI - 4.6.0.00.00-2 OBLIGATIONS BY LOANS AND RELENDING;

VII - 4.7.0.00.00-1 FINANCIAL DERIVATIVE INSTRUMENTS; and

VIII - 4.9.0.00.00-9 OTHER OBLIGATIONS.

Section II

Of Deposits

Art. 3. The institutions mentioned in art. 1 must record their deposits in the items of subgroup 4.1.0.00.00-7 DEPOSITS, segregated into the following subgroup breakdowns:

I - 4.1.1.00.00-0 Sight Deposits;

II - 4.1.2.00.00-3 Savings Deposits;

III - 4.1.3.00.00-6 Interbank Deposits;

IV - 4.1.4.00.00-9 Deposits with Notice;

V - 4.1.5.00.00-2 Time Deposits;

VI - 4.1.6.00.00-5 Obligations by Special Deposits and Funds and Programs;

VII - 4.1.7.00.00-8 APE – Special Deposits;

VIII - 4.1.8.00.00-1 Deposits in Foreign Currencies; and

IX - 4.1.9.00.00-4 Other Deposits.

Art. 4. The accounting recording of the items of the subgroup breakdown 4.1.1.00.00-0 Sight Deposits must be carried out in the following accounting titles:

I - 4.1.1.05.00-5 SIGHT DEPOSITS BY RELATED PARTIES, with attributes UBERLMZ, whose function is to record free-flowing deposits owned by natural or legal persons related to the institution, understood as its administrators and other members of statutory bodies, its controlling entities and companies controlled by them, directly or indirectly, and affiliated companies under common control;

II - 4.1.1.10.00-7 NATURAL PERSON DEPOSITS, with attributes UBERLMZ, Estban code 411, whose function is to record free-flowing deposits, maintained exclusively by natural persons;

III - 4.1.1.20.00-4 LEGAL PERSON DEPOSITS, with attributes UBERLMZ, Estban code 412, whose function is to record free-flowing deposits, maintained by legal persons, including sole proprietorships, condominiums, notary offices, service clubs and non-profit entities, such as religious, charitable, educational, cultural, welfare and recreational institutions, as well as deposits held by official and non-officialized notary offices and free-flowing deposits of consortium administrators and investment funds;

IV - 4.1.1.30.00-1 FINANCIAL SYSTEM INSTITUTION DEPOSITS, with attributes UBERLMZ, Estban code 413, whose function is to record free-flowing deposits maintained by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, by entities subordinate to the Superintendence of Private Insurance - SUSEP and to the Secretariat of Complementary Pension - SPC and by other institutions that are part of the National Financial System;

V - 4.1.1.38.00-3 DEPOSITS FOR THE ACQUISITION OF FEDERAL PUBLIC BONDS, with attributes UBRLMZ, whose function is to record values accepted in checks and other documents liquidated by the Check Clearing Service and Other Papers, exclusively from the issuing holder, for the purpose of acquiring federal public bonds;

VI - 4.1.1.40.00-8 GOVERNMENT DEPOSITS, with attributes UBERLMZ, whose function is to record sight deposits maintained by direct and indirect administration bodies that provide public services or carry out business activities, with the exception of deposits of financial institutions and insurers;

VII - 4.1.1.45.00-3 TRAVEL CHECKS, with attributes UBELMZ, Estban code 418, whose function is to record the value of issued and unsettled travel checks;

VIII - 4.1.1.55.00-0 SALARY CHECKS, with attributes UBELMZ, Estban code 418, whose function is to record the values corresponding to checks issued by the institution itself, at the request of client companies, for use in paying salaries of their employees;

IX - 4.1.1.60.00-2 DEPOSITS BY RESIDENTS ABROAD, with attributes UBIELMZ, Estban code 418, whose function is to record the value of sight deposits, in national currency, in the country, of natural or legal persons domiciled or headquartered abroad;

X - 4.1.1.65.00-7 SPECIAL DEPOSITS OF THE NATIONAL TREASURY, with attributes UBLZ, Estban code 403, whose function is to record resources from the National Treasury, deposited in accordance with specific legislation;

XI - 4.1.1.75.00-4 MANDATORY DEPOSITS, with attributes UBIELMZ, Estban code 415, whose function is to record the value of deposits subject to observation of legal or regulatory conditions for their movement;

XII - 4.1.1.77.00-2 MANDATORY DEPOSITS BY RELATED PARTIES, with attributes UBIELMZ, Estban code 415, whose function is to record mandatory deposits, subject to observation of legal or regulatory conditions for their movement, owned by natural or legal persons related to the institution, understood as its administrators and other members of statutory bodies, its controlling entities and companies controlled by them, directly or indirectly, and affiliated companies under common control;

XIII - 4.1.1.80.00-6 DEPOSITS FOR INVESTMENTS ARISING FROM TAX INCENTIVES, with attributes UBLMZ, Estban code 416, whose function is to record deposits destined for investments arising from tax incentives;

XIV - 4.1.1.85.00-1 LINKED DEPOSITS, with attributes UBDKIFSWERLMNZ, Estban code 417, whose function is to record:

a) amounts received for a predetermined or special purpose;

b) value of the proceeds from the collection of promissory notes or other titles received as collateral for operations, including guarantees provided in cash; and

c) the balance of time deposits not settled at maturity;

XV - 4.1.1.90.00-3 CREDITOR BALANCES IN LOAN AND FINANCING ACCOUNTS, with attributes UBDKIFJACTSWERLMNYZ, Estban code 419, whose function is to record, in global value, the creditor balances that loan, financing and post-paid payment accounts present; and

XVI - 4.1.1.98.00-5 CLOSED ACCOUNTS, with attributes UBDKIFSWERLMNZ, whose function is to record the balance of closed sight deposit accounts based on current regulation, until the full settlement of the obligation, the institution must maintain individualized internal controls by deposit account that allow identifying, at any time, the balance and movement.

§ 1. The following accounting titles mentioned in the caput must be segregated into sub-titles:

I - 4.1.1.05.00-5 SIGHT DEPOSITS BY RELATED PARTIES, all with attributes UBERLMZ:

a) 4.1.1.05.10-8 Natural Persons, with Estban code 411;

b) 4.1.1.05.20-1 Legal Persons, with Estban code 412;

c) 4.1.1.05.30-4 Direct Administration – Federal Government, with Estban code 401;

d) 4.1.1.05.40-7 Indirect Administration – Federal Government, with Estban code 401;

e) 4.1.1.05.50-0 Direct Administration – State Government, with Estban code 401;

f) 4.1.1.05.60-3 Indirect Administration – State Government, with Estban code 401;

g) 4.1.1.05.70-6 Business Activities – Federal Government, with Estban code 402; and

h) 4.1.1.05.80-9 Business Activities – State Government, with Estban code 402;

II - 4.1.1.30.00-1 FINANCIAL SYSTEM INSTITUTION DEPOSITS:

a) 4.1.1.30.30-0 Institutions Authorized to Operate by the Central Bank, with attributes UBELMZ;

b) 4.1.1.30.40-3 Entities of the Insurance and Private Pension Market, with attributes UBELMZ; and

c) 4.1.1.30.99-1 Other Institutions, with attributes UBERLMZ;

III - 4.1.1.38.00-3 DEPOSITS FOR THE ACQUISITION OF FEDERAL PUBLIC BONDS, all with attributes UBRLMZ:

a) 4.1.1.38.05-8 Natural Persons, with Estban code 411; and

b) 4.1.1.38.10-6 Legal Persons, with Estban code 412;

IV - 4.1.1.40.00-8 GOVERNMENT DEPOSITS:

a) 4.1.1.40.10-1 Direct Administration – Federal, with attributes UBELMZ and Estban code 401;

b) 4.1.1.40.15-6 Indirect Administration – Federal, with attributes UBELMZ and Estban code 401;

c) 4.1.1.40.20-4 Direct Administration – State, with attributes UBELMZ and Estban code 401;

d) 4.1.1.40.25-9 Indirect Administration – State, with attributes UBELMZ and Estban code 401;

e) 4.1.1.40.30-7 Direct Administration – Municipal, with attributes UBERLMZ and Estban code 401;

f) 4.1.1.40.35-2 Indirect Administration – Municipal, with attributes UBERLMZ and Estban code 401;

g) 4.1.1.40.40-0 Federal Business Activities, with attributes UBELMZ and Estban code 402;

h) 4.1.1.40.50-3 State Business Activities, with attributes UBELMZ and Estban code 402; and

i) 4.1.1.40.60-6 Municipal Business Activities, with attributes UBERLMZ and Estban code 402;

V - 4.1.1.85.00-1 LINKED DEPOSITS, all with attributes UBDKIFSWERLMNZ:

a) 4.1.1.85.20-7 Related Parties, which is intended for the recording of linked deposits owned by natural or legal persons related to the institution, understood as its administrators and other members of statutory bodies, its controlling entities and companies controlled by them, directly or indirectly, and affiliated companies under common control; and

b) 4.1.1.85.99-1 Others;

VI - 4.1.1.90.00-3 CREDITOR BALANCES IN LOAN AND FINANCING ACCOUNTS:

a) 4.1.1.90.20-9 Balances of Closed Post-Paid Payment Accounts – PN, with attributes UBDKIFJACTSWERLMNYZ;

b) 4.1.1.90.30-2 Balances of Closed Post-Paid Payment Accounts – PJ, with attributes UBDKIFJACTSWERLMNYZ;

c) 4.1.1.90.40-5 Returns in Credit Operations – PN, with attributes UBDKIFJACTSWERLMNZ; and

d) 4.1.1.90.50-8 Returns in Credit Operations – PJ, with attributes UBDKIFJACTSWERLMNZ; and

VII - 4.1.1.98.00-5 CLOSED ACCOUNTS, all with attributes UBDKIFSWERLMNZ:

a) 4.1.1.98.10-8 Natural Persons, with Estban code 411;

b) 4.1.1.98.20-1 Legal Persons, with Estban code 412; and

c) 4.1.1.98.90-2 Other Sight Deposit Accounts, with Estban code 418.

§ 2. The accounting title 4.1.1.45.00-3 TRAVEL CHECKS is of mandatory balancing at the time of trial balances and balance sheets.

§ 3. In the bookkeeping in title 4.1.1.98.00-5 CLOSED ACCOUNTS, the institution must maintain individualized internal controls by deposit account that allow identifying, at any time, the balance and movement.

Art. 5. The accounting recording of the items of the subgroup breakdown 4.1.2.00.00-3 Savings Deposits must be carried out in the following accounting titles, all Estban code 420:

I - 4.1.2.10.00-0 FREE SAVINGS DEPOSITS – NATURAL PERSONS, with attributes UBSERLMZ, whose function is to record free-flowing savings deposits maintained exclusively by natural persons;

II - 4.1.2.20.00-7 FREE SAVINGS DEPOSITS – LEGAL PERSONS, with attributes UBSERLMZ, whose function is to record free-flowing savings deposits maintained exclusively by legal persons;

III - 4.1.2.25.00-2 RELATED PARTIES SAVINGS DEPOSITS, with attributes UBSERLMZ, whose function is to record savings deposits owned by natural or legal persons related to the institution, understood as its administrators and other members of statutory bodies, its controlling entities and companies controlled by them, directly or indirectly, and affiliated companies under common control;

IV - 4.1.2.27.00-0 RURAL SAVINGS DEPOSITS, with attributes UBERLMZ, whose function is to record rural savings deposits;

V - 4.1.2.95.00-1 OTHER SAVINGS DEPOSITS, with attributes UBSERLMZ, whose function is to record other savings deposits for which there is no specific account; and

VI - 4.1.2.98.00-8 CLOSED ACCOUNTS, with attributes UBSERLMZ, whose function is to record, until the full settlement of the obligation, the balance of closed savings deposit accounts, in accordance with current regulation.

§ 1. The following accounting titles mentioned in the caput must be segregated into sub-titles:

I - 4.1.2.25.00-2 RELATED PARTIES SAVINGS DEPOSITS, all with attributes UBSERLMZ:

a) 4.1.2.25.10-5 Natural Persons; and

b) 4.1.2.25.20-8 Legal Persons;

II - 4.1.2.27.00-0 RURAL SAVINGS DEPOSITS, all with attributes UBERLMZ:

a) 4.1.2.27.10-3 Rural Savings Deposits – Natural Persons; and

b) 4.1.2.27.20-6 Rural Savings Deposits – Legal Persons; and

III - 4.1.2.98.00-8 CLOSED ACCOUNTS, all with attributes UBSERLMZ:

a) 4.1.2.98.10-1 Natural Persons;

b) 4.1.2.98.20-4 Legal Persons; and

c) 4.1.2.98.90-5 Other Savings Deposit Accounts.

§ 2. The title 4.1.2.98.00-8 CLOSED ACCOUNTS must contain individualized internal controls by deposit account that allow identifying, at any time, the balance and movement.

Art. 6. The accounting recording of the items of the subgroup breakdown 4.1.3.00.00-6 Interbank Deposits must be carried out in title 4.1.3.10.00-3 INTERBANK DEPOSITS, with attributes UBDIFJASWERLMNZ, Estban code 431, whose function is to record resources received in deposit from other market institutions, in accordance with current regulation.

Sole Paragraph. The accounting title mentioned in the caput must:

I - contain internal controls for the purpose of collection limits; and

II - be segregated into the following sub-titles:

a) 4.1.3.10.10-6 Related Parties, with attributes UBDIFJASWERLMNZ;

b) 4.1.3.10.15-1 Related Parties with Guarantee, with attributes UBDIFJASWERLMNZ;

c) 4.1.3.10.20-9 Unrelated Parties, with attributes UBDIFJASWERLMNZ;

d) 4.1.3.10.25-4 Unrelated Parties with Guarantee, with attributes UBDIFJASWERLMNZ;

e) 4.1.3.10.30-2 Related Parties – Linked to Rural Credit, with attributes UBDIFSWERLMZ;

f) 4.1.3.10.35-7 Related Parties with Guarantee – Linked to Rural Credit, with attributes UBDIFSWERLMZ;

g) 4.1.3.10.40-5 Unrelated Parties – Linked to Rural Credit, with attributes UBDIFSWERLMZ;

h) 4.1.3.10.45-0 Unrelated Parties with Guarantee – Linked to Rural Credit, with attributes UBDIFSWERLMZ;

i) 4.1.3.10.50-8 Related Parties – Linked to Renegotiated Debts, with attributes UBDIFASWERLMNZ;

j) 4.1.3.10.55-3 Unrelated Parties – Linked to Renegotiated Debts, with attributes UBDIFASWERLMNZ;

k) 4.1.3.10.60-1 Related Parties – Leasing Company, with attributes UBDIFJASWERLMNZ;

l) 4.1.3.10.65-6 Related Parties with Guarantee – Leasing Company, with attributes UBDIFJASWERLMNZ;

m) 4.1.3.10.70-4 Unrelated Parties – Leasing Company, with attributes UBDIFJASWERLMNZ;

n) 4.1.3.10.75-9 Unrelated Parties with Guarantee – Leasing Company, with attributes UBDIFJASWERLMNZ;

o) 4.1.3.10.80-7 Related Parties – With Special Guarantee of FGC – With Assignment of Receivables, with attributes UBDIFELMZ;

p) 4.1.3.10.81-4 Related Parties – With Special Guarantee of FGC – Without Assignment of Receivables, with attributes UBDIFELMZ;

q) 4.1.3.10.85-2 Unrelated Parties – With Special Guarantee of FGC – With Assignment of Receivables, with attributes UBDIFELMZ; and

r) 4.1.3.10.86-9 Unrelated Parties – With Special Guarantee of FGC – Without Assignment of Receivables, with attributes UBDIFELMZ.

Art. 7. The accounting recording of the items of the subgroup breakdown 4.1.4.00.00-9 Deposits with Notice must be carried out in the following accounting titles, all with Estban code 432:

I - 4.1.4.10.00-6 NOTICE DEPOSITS, with attributes UBERLMZ, whose function is to record the remaining balances of deposits whose movement is conditioned by prior notice; and

II - 4.1.4.20.00-3 NOTICE DEPOSITS IN FOREIGN CURRENCIES, with attributes UBILNZ, whose function is to record deposits in foreign currencies made, in the country, in banks authorized to operate in foreign exchange, by institutions accredited to operate in the foreign exchange market, as well as by natural and legal persons resident or domiciled abroad, whose movement is conditioned by prior notice.

Sole Paragraph. The accounting title 4.1.4.10.00-6 NOTICE DEPOSITS must be segregated into the following sub-titles, all with attributes UBERLMZ:

I - 4.1.4.10.10-9 Related Parties, which is intended for the recording of notice deposits owned by natural or legal persons related to the institution, understood as its administrators and other members of statutory bodies, its controlling entities and companies controlled by them, directly or indirectly, and affiliated companies under common control.

II - 4.1.4.10.20-2 Unrelated Parties, which is intended for the recording of notice deposits owned by natural or legal persons not related to the institution; and

III - 4.1.4.10.30-5 Financial System Institutions, which is intended for the recording of notice deposits owned by leasing companies, credit cooperatives, securities and commodities brokerage companies, securities distribution companies, foreign exchange brokerage companies, insurance companies, capitalization companies, open and closed complementary pension entities and stock, commodity and futures exchanges.

Art. 8. The accounting recording of the items of the subgroup breakdown 4.1.5.00.00-2 Time Deposits must be carried out in the following accounting titles, all with Estban code 432:

I - 4.1.5.10.00-9 TIME DEPOSITS, with attributes UBDIFERLMNZ, whose function is to record deposits subject to defined conditions of term and charges, with or without the issuance of a Bank Deposit Certificate;

II - 4.1.5.20.00-6 TIME DEPOSITS IN FOREIGN CURRENCIES, with attributes UBILNZ, whose function is to record deposits in foreign currencies made, in the country, in banks authorized to operate in foreign exchange, by institutions accredited to operate in the Foreign Exchange Market, as well as by natural and legal persons resident or domiciled abroad, subject to defined conditions of term and yields;

III - 4.1.5.50.00-7 JUDICIAL DEPOSITS WITH REMUNERATION, with attributes UBDIFSWERLMZ, whose function is to record deposits subject to judicial custody or prior agreement of judges or courts for their movement.

III - 4.1.5.50.00-7 JUDICIAL AND ADMINISTRATIVE DEPOSITS MAINTAINED IN THE INSTITUTION, with attributes UBDIFSWERLMZ, whose function is to record the values of judicial and administrative deposits that were not transferred to public entities, in accordance with current legislation. The values of judicial and administrative deposits transferred to public entities must be recorded in the appropriate clearing accounts. (Wording given, as of 5/1/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

§ 1. The following accounting titles mentioned in the caput must be segregated into sub-titles:

I - 4.1.5.10.00-9 TIME DEPOSITS:

a) 4.1.5.10.10-2 With Certificate, with attributes UBDIFELMNZ, which is intended for the recording of time deposits with the issuance of a Bank Deposit Certificate, regardless of ownership;

b) 4.1.5.10.20-5 Unrelated Parties – Without Certificate, with attributes UBDIFERLMNZ, which is intended for the recording of time deposits without the issuance of a Bank Deposit Certificate owned by natural or legal persons not related to the institution, for which ordinary contribution to the Credit Guarantee Fund (FGC) applies;

c) 4.1.5.10.22-9 Unrelated Parties – Without Certificate – With Special Guarantee of FGC – With Assignment of Receivables, with attributes UBDIFELMZ, which is intended for the recording of time deposits without the issuance of a Bank Deposit Certificate owned by natural or legal persons not related to the institution, for which special contribution to FGC applies, and for which FGC has accepted fiduciary assignment of receivables from credit and leasing operations originated by the issuing institution as collateral, in accordance with current regulation;

d) 4.1.5.10.23-6 Unrelated Parties – Without Certificate – With Special Guarantee of FGC – Without Assignment of Receivables, with attributes UBDIFELMZ, which is intended for the recording of time deposits without the issuance of a Bank Deposit Certificate owned by natural or legal persons not related to the institution, for which special contribution to FGC applies, in accordance with current regulation;

e) 4.1.5.10.30-8 Related Parties – Without Certificate, with attributes UBDIFERLMNZ, which is intended for the recording of time deposits without the issuance of a Bank Deposit Certificate owned by natural or legal persons related to the institution, understood as its administrators and other members of statutory bodies, its controlling entities and companies controlled by them, directly or indirectly, and affiliated companies under common control, for which ordinary contribution to FGC applies;

f) 4.1.5.10.32-2 Related Parties – Without Certificate – With Special Guarantee of FGC – With Assignment of Receivables, with attributes UBDIFELMZ, which is intended for the recording of time deposits without the issuance of a Bank Deposit Certificate owned by natural or legal persons related to the institution, understood as its administrators and other members of statutory bodies, its controlling entities and companies controlled by them, directly or indirectly, and affiliated companies under common control, for which special contribution to FGC applies, and for which FGC has accepted fiduciary assignment of receivables from credit and leasing operations originated by the issuing institution as collateral, in accordance with current regulation;

g) 4.1.5.10.33-9
Related – Without Certificate – With Special Guarantee of the FGC – Without Assignment of Receivables, with attributes UBDIFELMZ, which is intended to record time deposits without issuance of a Bank Deposit Certificate owned by natural or legal persons related to the institution, understood as its administrators and other members of statutory bodies, its controlling entities and societies controlled by them, directly or indirectly, and affiliated companies under common control, for whom there is incidence of special contribution to the FGC, in accordance with current regulation;

h) 4.1.5.10.50-4
Related to Government Programs, with attributes UBDIFERLMNZ, which is intended to record time deposits, with or without issuance of a Bank Deposit Certificate, resulting from operations related to government interest programs, established by law;

i) 4.1.5.10.55-9
Contracted with Guarantee Funds – LC No. 101 and LC No. 130, with attributes UBDIFELMNZ, which is intended to record time deposits resulting from assistance or financial support operations contracted with funds or other mechanisms constituted by institutions of the National Financial System in the form of § 1º of art. 28 of Complementary Law No. 101, of May 4, 2000, including those mentioned in art. 12, item IV, of Complementary Law No. 130, of April 17, 2009; and

j) 4.1.5.10.60-7
Municipal Governments – LC No. 161, with attributes RZ, which is intended to record time deposits issued in favor of municipalities, their organs or entities, and companies controlled by them;

II - 4.1.5.50.00-7 JUDICIAL AND ADMINISTRATIVE DEPOSITS MAINTAINED IN THE INSTITUTION, all with attributes UBDIFSWERLMZ: (Redaction given, effective from 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

a) 4.1.5.50.50-2
Judicial and Administrative Deposits That Do Not Constitute a Reserve Fund, which is intended to record the values of judicial and administrative deposits maintained in the institution that do not constitute a specific reserve fund, in accordance with current legislation; and (Redaction given, effective from 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

b) 4.1.5.50.60-5
Judicial and Administrative Deposits That Constitute a Reserve Fund, which is intended to record the values of judicial and administrative deposits maintained in the institution that constitute a specific reserve fund, in accordance with current legislation. (Redaction given, effective from 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

§ 2º The bookkeeping in accounting title 4.1.5.50.00-7 JUDICIAL AND ADMINISTRATIVE DEPOSITS MAINTAINED IN THE INSTITUTION must be done in the name of the client. (Redaction given, effective from 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

Art. 9º The accounting registration of the items of sub-group breakdown 4.1.6.00.00-5 Obligations by Special Deposits and Funds and Programs must be carried out in the following accounting titles, all with Estban code 432:

I - 4.1.6.10.00-2
SPECIAL DEPOSITS WITH REMUNERATION, with attributes UBDLMNZ, whose function is to register deposits whose movement is conditioned by application contracts or relevant legislation, on which charges apply, according to their modality; (Redaction given, effective from 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

II - 4.1.6.15.00-7
DEPOSITS FOR PAYMENTS BY CONSIGNMENT – EXTRAJUDICIAL, with attributes UBRLMZ, whose function is to register deposits for payments by consignment, formalized extrajudicially;

III - 4.1.6.20.00-9
FUNDS AND PROGRAMS DEPOSITS WITH REMUNERATION, with attributes MZ, whose function is to register the liquidity of administered funds and programs, whose resources are applied by the managing entity, and by the transfers to funds and programs made according to specific origins, by the transfers of funds and programs to their statutory purposes;

IV - 4.1.6.25.00-4
FUNDS AND PROGRAMS DEPOSITS WITHOUT REMUNERATION, with attributes MZ, whose function is to register the liquidity of administered funds and programs, whose resources are held by the managing entity;

V - 4.1.6.30.00-6
FGTS DEPOSITS, with attributes MZ, whose function is to register the movement of Time Service Guarantee Fund (FGTS) resources, represented by active linked accounts held by CEF and depositary banks, and values assumed due to non-movement during two consecutive years (paralyzed accounts), as well as deposits resulting from judicial claims.

Sole paragraph. Titles 4.1.6.20.00-9 FUNDS AND PROGRAMS DEPOSITS WITH REMUNERATION and 4.1.6.25.00-4 FUNDS AND PROGRAMS DEPOSITS WITHOUT REMUNERATION must contain internal subtitles for each Fund or Program administered, whether or not they have their own accounting.

Art. 10. The accounting registration of the breakdown of sub-group 4.1.7.00.00-8 APE – Special Deposits must be carried out in accounting title 4.1.7.10.00-5 APE – SPECIAL DEPOSITS, with attributes SZ, whose function is to register special deposits of the Army Fund, the Air Force Fund, the Army Housing Foundation, and other special and financial funds, deposited in accordance with specific legislation, not classifiable as savings deposits.

Art. 11. The accounting registration of the breakdown of sub-group 4.1.8.00.00-1 Deposits in Foreign Currencies must be carried out in accounting title 4.1.8.10.00-8 DEPOSITS IN FOREIGN CURRENCIES IN THE COUNTRY, with attributes UBILMNZ, Estban code 418, whose function is to register the movement of foreign currency accounts opened, in the Country, as provided in current regulation.

§ 1º Expenses corresponding to the accounting title mentioned in the caput must be registered in title 8.1.1.30.00-9 EXPENSES OF TIME DEPOSITS.

§ 2º The accounting title mentioned in the caput must be segregated into the following subtitles:

I - 4.1.8.10.10-1 Special Accounts, with attributes UBILMNZ, ;

II - 4.1.8.10.20-4 Earnings from Special Accounts, with attributes UBILMNZ;

III - 4.1.8.10.30-7 Free Movement, with attributes UBILNZ;

IV - 4.1.8.10.40-0 Restricted Movement, with attributes UBILNZ; and

V - 4.1.8.10.90-5 Others, with attributes UBILMNZ.

§ 3º For the purpose of bookkeeping in subtitles 4.1.8.10.10-1 Special Accounts and 4.1.8.10.20-4 Earnings from Special Accounts, Special Accounts are accounts intended to record special loans or credits granted by international financial organisms or by foreign government agencies to institutions of direct and indirect administration of the federal, state, municipal, and Federal District areas.

Art. 12. The accounting registration of the breakdown of sub-group 4.1.9.00.00-4 Other Deposits must be carried out in the following accounting titles:

I - 4.1.9.20.00-8
DEPOSITS FOR SETTLEMENT OF ADJUSTMENTS AND POSITIONS IN CLEARING AND SETTLEMENT SYSTEMS, with attributes BZ, Estban code 418, whose function is to register values held exclusively for settlement, at any level of its chain, resulting from adjustments and positions held in clearing and settlement systems authorized to operate by the Central Bank of Brazil;

II - 4.1.9.25.00-3
CLIENT AVAILABLE RESOURCES, with attributes CTZ, whose function is to register the balances of net resources held by securities brokerage companies and securities distribution companies in a registration account for their clients, while not committed in these clients' operations.; and

III - 4.1.9.30.00-5
PRE-PAYMENT ACCOUNT, with attributes UBDKIFJACTSWERLMNHYZ, Estban code 418, whose function is to register electronic currency balances maintained in pre-payment accounts, which constitute separate property and do not confuse with that of the payment institution, in accordance with art. 12 of Law No. 12.865, of October 9, 2013.

§ 1º Accounting title 4.1.9.20.00-8 DEPOSITS FOR SETTLEMENT OF ADJUSTMENTS AND POSITIONS IN CLEARING AND SETTLEMENT SYSTEMS must be used exclusively by commercial banks whose main corporate object is the performance of functions of central liquidator and custodian of operations processed in clearing and settlement systems authorized to operate by the Central Bank of Brazil.

§ 2º In bookkeeping in accounting 4.1.9.20.00-8 DEPOSITS FOR SETTLEMENT OF ADJUSTMENTS AND POSITIONS IN CLEARING AND SETTLEMENT SYSTEMS, institutions must maintain all necessary information for reconciliation of deposits made by client, in order to allow effective control of the origin of respective resources.

§ 3º The following titles must be segregated into subtitles:

I - 4.1.9.25.00-3 CLIENT AVAILABLE RESOURCES, all with attributes CTZ:

a) 4.1.9.25.10-6 Available Balances;

b) 4.1.9.25.20-9 Closed Account Balances – PN; and

c) 4.1.9.25.30-2 Closed Account Balances – PJ; and

II - 4.1.9.30.00-5 PRE-PAYMENT ACCOUNT, all with attributes UBDKIFJACTSWERLMNHYZ and Estban code 418:

a) 4.1.9.30.10-8 Free Movement Balances;

b) 4.1.9.30.20-1 Blocked Balances, which is intended to record balances in transit between payment accounts of the same institution and values to pay to participating institutions of a payment arrangement, relating to payment transactions originated by a payment account holder;

c) 4.1.9.30.30-4 Closed Account Balances – PN; and

d) 4.1.9.30.40-7 Closed Account Balances – PJ.

Section III

Art. 13. Institutions mentioned in art. 1º must register their obligations by repurchase agreements in the items of sub-group 4.2.0.00.00-6 OBLIGATIONS BY REPURCHASE AGREEMENTS, segregated into the following sub-group breakdowns:

I - 4.2.1.00.00-9 Own Portfolio;

II - 4.2.2.00.00-2 Third-Party Portfolio; and

III - 4.2.3.00.00-5 Free Movement Portfolio.

Art. 14. The accounting registration of the items of sub-group breakdown 4.2.1.00.00-9 Own Portfolio must be carried out in accounting title 4.2.1.10.00-6 REPO TO BE SETTLED – OWN PORTFOLIO, with attributes UBDKIFJACTSWERLMNHYZ, Estban code 433, whose function is to register repurchase agreements backed by own securities.

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

I - 4.2.1.10.03-7 Treasury Financial Notes, with attributes UBDKIFJACTSWERLMNHYZ;

II - 4.2.1.10.05-1 National Treasury Notes, with attributes UBDKIFJACTSWERLMNHYZ;

III - 4.2.1.10.07-5 National Treasury Bonds, with attributes UBDKIFJACTSWERLMNHYZ;

IV - 4.2.1.10.10-9 National Treasury Debentures, with attributes UBDKIFJACTSWERLMNHYZ;

V - 4.2.1.10.20-2 State and Municipal Securities, with attributes UBDKIFJACTSWERLMNZ;

VI - 4.2.1.10.25-7 Bank Deposit Certificates, with attributes UBDKIFJACTSWERLMNZ;

VII - 4.2.1.10.35-0 Bills of Exchange, with attributes UBDKIFJACTSWERLMNZ;

VIII - 4.2.1.10.62-8 Real Estate Receivable Certificates, with attributes UBDKIFJACTSWERLMNZ;

IX - 4.2.1.10.65-9 Debentures, with attributes UBDKIFJACTSWERLMNZ;

X - 4.2.1.10.80-0 Self-Issued Securities, with attributes UBDKIFJASWERLMNZ;

XI - 4.2.1.10.92-7 Securities of the Union's Liability Abroad, with attributes UBIFCTLMNZ;(Redaction given, effective from 1/8/2023, by Normative Instruction BCB No. 404, of 7/24/2023.)

XII - 4.2.1.10.98-9 Other Securities Abroad, with attributes UBIFCTELMZ; and

XIII - 4.2.1.10.99-6 Others, with attributes UBDKIFJACTSWERLMNZ.

Art. 15. The accounting registration of the items of sub-group breakdown 4.2.2.00.00-2 Third-Party Portfolio must be carried out in accounting title 4.2.2.20.00-6 REPO TO BE SETTLED – THIRD-PARTY PORTFOLIO, with attributes UBDKIFJACTSWERLMNZ, Estban code 433, whose function is to register repurchase agreements backed by third-party securities.

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

I - 4.2.2.20.03-7 Treasury Financial Notes, with attributes UBDKIFJACTSWERLMNZ;

II - 4.2.2.20.05-1 National Treasury Notes, with attributes UBDKIFJACTSWERLMNZ;

III - 4.2.2.20.07-5 National Treasury Bonds, with attributes UBDKIFJACTSWERLMNZ;

IV - 4.2.2.20.10-9 National Treasury Debentures, with attributes UBDKIFJACTSWERLMNZ;

V - 4.2.2.20.20-2 State and Municipal Securities, with attributes UBDKIFJACTSWERLMNZ;

VI - 4.2.2.20.25-7 Bank Deposit Certificates, with attributes UBDKIFJACTSWERLMNZ;

VII - 4.2.2.20.35-0 Bills of Exchange, with attributes UBDKIFJACTSWERLMNZ;

VIII - 4.2.2.20.62-8 Real Estate Receivable Certificates, with attributes UBDKIFJACTSWERLMNZ;

IX - 4.2.2.20.65-9 Debentures, with attributes UBDKIFJACTSWERLMNZ;

X - 4.2.2.20.92-7 Securities of the Union's Liability Abroad, with attributes UBIFCTELMZ;

XI - 4.2.2.20.98-9 Other Securities Abroad, with attributes UBIFCTELMZ; and

XII - 4.2.2.20.99-6 Others, with attributes UBDKIFJACTSWERLMNZ.

Art. 16. The accounting registration of the items of sub-group breakdown 4.2.3.00.00-5 Free Movement Portfolio must be carried out in the following accounting titles, all with Estban code 433:

I - 4.2.3.30.00-6 REPO TO BE SETTLED – FREE MOVEMENT, with attributes UBDKIFJACTSWERLMNHZ, whose function is to register the value of repurchase commitments in repurchase agreements performed with free movement agreement;

II - 4.2.3.35.00-1 REPO TO BE SETTLED – CLEARING AND COMPENSATION CHAMBERS – GENERIC REPURCHASE AGREEMENT OPERATIONS, with attributes UBDKIFJACTSWERLMNHZ, whose function is to register repurchase commitments in repurchase agreements with free movement clause contracted and settled through a chamber or settlement and compensation service provider under the generic modality; and

III - 4.2.3.40.00-3 OBLIGATIONS LINKED TO REPURCHASE AGREEMENT OPERATIONS WITH FREE MOVEMENT SECURITIES, with attributes UBDIFCTLMNZ, whose function is to register repurchase commitments in repurchase agreements with free movement clause contracted and settled through a chamber or settlement and compensation service provider under the generic modality.

§ 1º The following accounting titles mentioned in the caput must be segregated into subtitles:

I - 4.2.3.30.00-6 REPO TO BE SETTLED – FREE MOVEMENT, all with attributes UBDKIFJACTSWERLMNHZ:

a) 4.2.3.30.02-0 Federal Public Securities – National Treasury;

b) 4.2.3.30.04-4 Federal Public Securities – Central Bank; and

c) 4.2.3.30.90-3 Other Fixed Income Securities; and

II - 4.2.3.40.00-3 OBLIGATIONS LINKED TO REPURCHASE AGREEMENT OPERATIONS WITH FREE MOVEMENT SECURITIES, all with attributes UBDIFCTLMNZ :

a) 4.2.3.40.02-7 Federal Public Securities – National Treasury;

b) 4.2.3.40.04-1 Federal Public Securities – Central Bank; and

c) 4.2.3.40.90-0 Other Fixed Income Securities.

§ 2º For the purpose of bookkeeping in titles 4.2.3.35.00-1 REPO TO BE SETTLED – CLEARING AND COMPENSATION CHAMBERS – GENERIC REPURCHASE AGREEMENT OPERATIONS and 4.2.3.40.00-3 OBLIGATIONS LINKED TO REPURCHASE AGREEMENT OPERATIONS WITH FREE MOVEMENT SECURITIES, a generic repurchase agreement is considered the repurchase agreement with free movement clause in which the marketable securities serving as collateral for the transaction are determined based on the net financial value of operations performed on the day, by the chamber or settlement and compensation service provider, among a set of different types of securities accepted in this modality.

Section IV

Of Resources from Acceptance of Bills of Exchange, Real Estate and Mortgage Letters, Debentures and Similar

Art. 17. Institutions mentioned in art. 1º must register resources resulting from acceptance of bills of exchange, real estate and mortgage letters, debentures and similar in the items of sub-group 4.3.0.00.00-5 RESOURCES FROM ACCEPTANCE OF BILLS OF EXCHANGE, REAL ESTATE AND MORTGAGE LETTERS, DEBENTURES AND SIMILAR, segregated into the following sub-group breakdowns:

I - 4.3.1.00.00-8 Resources from Acceptance of Bills of Exchange;

II - 4.3.2.00.00-1 Resources from Real Estate, Mortgage, Credit and Similar Letters;

III - 4.3.4.00.00-7 Resources from Debentures;

IV - 4.3.5.00.00-0 Obligations by Securities and Marketable Values Abroad;

V - 4.3.7.00.00-6 Funding via Structured Operations Certificates;

VI - 4.3.8.00.00-9 Resources from Issuances by Subsidiaries Not Subject to Central Bank Authorization.

Art. 18. The accounting registration of the items of sub-group breakdown 4.3.1.00.00-8 Resources from Acceptance of Bills of Exchange must be carried out in accounting title 4.3.1.10.00-5 OBLIGATIONS BY ACCEPTANCE OF BILLS OF EXCHANGE, with attributes UBFLZ, with Estban code 500, whose function is to register the institution's obligations represented by acceptance of bills of exchange issued, placed and to be placed in the market.

Art. 19. The accounting registration of the items of sub-group breakdown 4.3.2.00.00-1 Resources from Real Estate, Mortgage, Credit and Similar Letters must be carried out in the following accounting titles, all with Estban code 500:

I - 4.3.2.05.00-6 OBLIGATIONS BY ISSUANCE OF GUARANTEED REAL ESTATE LETTERS, with attributes UBIFSWELM, whose function is to register obligations represented by guaranteed real estate letters issued by the institution;

II - 4.3.2.10.00-8 OBLIGATIONS BY ISSUANCE OF REAL ESTATE LETTERS, with attributes USWELMZ, whose function is to register obligations represented by real estate letters issued by the institution, placed and to be placed in the market;

III - 4.3.2.25.00-0 OBLIGATIONS BY ISSUANCE OF MORTGAGE LETTERS, with attributes USWELMZ, whose function is to register obligations represented by mortgage letters issued by the institution;

IV - 4.3.2.35.00-7 OBLIGATIONS BY ISSUANCE OF REAL ESTATE CREDIT LETTERS, with attributes UBISWERLMZ, whose function is to register obligations represented by real estate credit letters issued by the institution;

V - 4.3.2.40.00-9 OBLIGATIONS BY ISSUANCE OF AGRIBUSINESS CREDIT LETTERS, with attributes UBDIFRLMNZ, whose function is to register obligations represented by agribusiness credit letters issued by the institution, segregated into accounting subtitles according to the date of issuance for the purpose of calculating the base for contribution to the Credit Guarantee Fund (FGC); (Redaction given, effective from 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

VI - 4.3.2.50.00-6 OBLIGATIONS BY ISSUANCE OF FINANCIAL LETTERS, with attributes UBDIFSWERLMNZ, whose function is to register obligations represented by financial letters issued by the institution;

VII - 4.3.2.93.00-1 OTHERS, with attributes UBASWELMZ, whose function is to register operations represented by other types of letters issued by the institution, for which there is no specific item.

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

I - 4.3.2.40.00-9 OBLIGATIONS BY ISSUANCE OF AGRIBUSINESS CREDIT LETTERS, all with attributes UBDIFRLMNZ: (Redaction given, effective from 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

a) 4.3.2.40.05-4 Issued up to May 23, 2013; and (Redaction given, effective from 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

b) 4.3.2.40.10-2 Issued after May 23, 2013; and (Redaction given, effective from 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

II - 4.3.2.50.00-6 OBLIGATIONS BY ISSUANCE OF FINANCIAL LETTERS:

a) 4.3.2.50.10-9 Financial Letters – Operations with Central Bank – LTEL, with attributes UBIELMN; and

b) 4.3.2.50.20-2 Other Financial Letters, with attributes UBDIFSWERLMNZ.

Art. 20. The accounting registration of the items of sub-group breakdown 4.3.4.00.00-7 Resources from Debentures must be carried out in accounting title 4.3.4.10.00-4 OBLIGATIONS BY ISSUANCE OF DEBENTURES, with attributes AWNHZ, Estban code 500, whose function is to register obligations represented by debentures issued by the institution, placed and to be placed in the market.

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

I - 4.3.4.10.10-7 Resources in Foreign Currency, with attributes AWHZ; and

II - 4.3.4.10.20-0 Resources in National Currency, with attributes AWNHZ.

Art. 21. The accounting registration of the items of sub-group breakdown 4.3.5.00.00-0 Obligations by Securities and Marketable Values Abroad must be carried out in accounting title 4.3.5.10.00-7 OBLIGATIONS BY SECURITIES AND MARKETABLE VALUES ABROAD, with attributes UBDKIASELMNZ, Estban code 500, whose function is to register obligations represented by securities and marketable values issued by the institution and placed in the external market.

Art. 22. The accounting recording of the items in the breakdown of subgroup 4.3.7.00.00-6 Capture by Structured Operations Certificates must be carried out in the accounting title 4.3.7.13.00-0 CAPTURE BY STRUCTURED OPERATIONS CERTIFICATES, with attributes UBIELMZ, Estban code 500, whose function is to record the component of resource capture by the issuance of COE, observing that embedded derivatives must be segregated for accounting purposes in the appropriate equity items and evaluated at market value in accordance with current regulations.

§ 1º The accounting title mentioned in the caput must be segregated into the following sub-titles, all with attributes UBIELMZ:

I - 4.3.7.13.10-3 Structured Operations Certificates – Protected Nominal Value;

II - 4.3.7.13.30-9 Structured Operations Certificates – Nominal Value at Risk; and

III - 4.3.7.13.90-7 (-) Structured Operations Certificates – Repurchases.

§ 2º The repurchases of COE of own issuance must be recorded in a specific accounting sub-title, observing the limit established in current regulations.

Art. 23. The accounting recording of the items in the breakdown of subgroup 4.3.8.00.00-9 Resources from Issuances by Subsidiaries Not Subject to Authorization must be carried out in the accounting title 4.3.8.10.00-6 RESOURCES FROM ISSUANCES BY SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION, with attributes UBDKIFJACTSWELMNHZ, whose function is the recording, by the lead institution, in the Prudential Conglomerate Balance Sheet, of obligations represented by debt instruments issued by entities not subject to authorization by the Central Bank of Brazil.

Section IV

Art. 24. The institutions mentioned in art. 1 must record interfinancial relationships in the items of subgroup 4.4.0.00.00-4 INTERFINANCIAL RELATIONSHIPS, segregated into the following subgroup breakdowns:

I - 4.4.1.00.00-7 Obligations with Participants of Clearing and Payment Arrangement Systems;

II - 4.4.2.00.00-0 Linked Obligations;

III - 4.4.3.00.00-3 Interfinancial Transfers;

IV - 4.4.4.00.00-6 Relationships with Correspondents; and

V - 4.4.5.00.00-9 Resources Received from Affiliated Cooperatives.

Art. 25. The accounting recording of the items in the breakdown of subgroup 4.4.1.00.00-7 Obligations with Participants of Clearing and Payment Arrangement Systems must be carried out in the following accounting titles, all with Estban code 458:

I - 4.4.1.10.00-4 CHECKS AND OTHER PAPERS RECEIVED, with attributes UBERLMYZ, whose function is to record checks and other papers negotiated against the institution, presented by participants of clearing systems;

II - 4.4.1.20.00-1 RECEIVABLES TO BE RETURNED, with attributes UBERLMYZ, whose function is to record the value of receipts not accepted and which will be returned to the clearing systems;

III - 4.4.1.30.00-8 RECEIPTS SENT, with attributes UBERLMYZ, whose function is to record, in the centralizing institution, the receipts sent to the clearing systems;

IV - 4.4.1.50.00-2 RECEIPTS SENT TO BE REGULARIZED, with attributes UBERLMYZ, whose function is to record the value of returns, by participants of clearing systems, of receipts previously sent;

V - 4.4.1.60.00-9 PAYMENT TRANSACTIONS, with attributes UBDIFJASERLMNYZ, whose function is to record the amounts payable to financial institutions, other institutions authorized to operate by the Central Bank of Brazil, and payment institutions participating in a payment arrangement, relating to payment transactions, except for amounts payable to institutions participating in a payment arrangement, relating to payment transactions, when originated by a holder of a payment account, which must be recognized in the sub-title 4.1.9.30.20-1 Blocked Balances; and (Wording given, from 7/1/2023, by Normative Instruction BCB No. 343, of 1/13/2023.)

VI - 4.4.1.65.00-4 OBLIGATIONS WITH INSTANT PAYMENT TRANSACTIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the amounts payable to institutions authorized to operate by the Central Bank of Brazil and to payment institutions that are not holders of an Instant Payment Account (Conta PI) at the Central Bank of Brazil, relating to instant payment transactions.

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

I - 4.4.1.10.00-4 CHECKS AND OTHER PAPERS RECEIVED, all with attributes UBERLMYZ:

a) 4.4.1.10.40-6 Bilateral Clearing, which is intended to record checks with a value equal to or greater than the reference value for bilateral clearing of checks (VLB-Cheque), sent by participants of Bilateral Clearing; and

b) 4.4.1.10.90-1 Other Clearing Systems, which is intended to record checks and other papers received in other systems, for which there are no specific sub-titles in Cosif.

II - 4.4.1.20.00-1 RECEIVABLES TO BE RETURNED, all with attributes UBERLMYZ:

a) 4.4.1.20.40-3 Bilateral Clearing, which is intended to record receipts with a value equal to or greater than the reference value for bilateral clearing of collection batches (VLB-Cobrança), to be returned to participants of Bilateral Clearing; and

b) 4.4.1.20.90-8 Other Clearing Systems, which is intended to record receipts to be returned to participants of other clearing systems, for which there are no specific sub-titles in Cosif.

III - 4.4.1.30.00-8 RECEIPTS SENT, all with attributes UBERLMYZ:

a) 4.4.1.30.40-0 Bilateral Clearing, which is intended to record receipts with a value equal to or greater than the reference value for bilateral clearing of collection batches (VLB-Cobrança) sent to participants of Bilateral Clearing; and

b) 4.4.1.30.90-5 Other Clearing Systems; and

IV - 4.4.1.50.00-2 RECEIPTS SENT TO BE REGULARIZED, all with attributes UBERLMYZ:

a) 4.4.1.50.40-4 Bilateral Clearing, which is intended to record receipts, with a value equal to or greater than the reference value for bilateral clearing of collection batches (VLB-Cobrança), sent for return by participants of Bilateral Clearing; and

b) 4.4.1.50.90-9 Other Clearing Systems, which is intended to record receipts sent for return by participants of other clearing systems, for which there are no specific sub-titles in Cosif.

§ 2º In centralized agencies, the recording of receipts sent to the centralizer must be made in 4.5.2.40.00-7 DEPENDENCIES IN THE COUNTRY.

Art. 26. The accounting recording of the items in the breakdown of subgroup 4.4.2.00.00-0 Linked Obligations must be carried out in the following accounting titles, all with Estban code 458:

I - 4.4.2.10.00-7 CENTRAL BANK REFINANCING – PURCHASE WITH COMMITMENT TO RESALE – FEDERAL PUBLIC BONDS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record obligations arising from operations in the purchase modality, with commitment to resale with the Central Bank of Brazil, involving federal public bonds; and

II - 4.4.2.20.00-4 7 CENTRAL BANK REFINANCING – PURCHASE WITH COMMITMENT TO RESALE – OTHER ASSETS, with attributes UBLMZ, whose function is to record obligations arising from operations in the purchase modality, with commitment to resale with the Central Bank of Brazil, involving other assets that are not federal public bonds; and

III – 4.4.2.30.00-1 CENTRAL BANK REFINANCING – REFINANCING – DISCOUNTED BONDS AND CREDIT RIGHTS, with attributes UBLMZ, whose function is to record obligations arising from refinancing operations with the Central Bank of Brazil.

Art. 27. The accounting recording of the items in the breakdown of subgroup 4.4.3.00.00-3 Interfinancial Transfers must be carried out in the accounting title 4.4.3.10.00-0 OBLIGATIONS FOR INTERFINANCIAL TRANSFERS, with attributes UBDKIFAERLMNZ, Estban code 458, whose function is to record obligations arising from resources obtained from financial institutions for transfer.

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

I - 4.4.3.10.10-3 External Resources, with attributes UBDKIAELMNZ;

II - 4.4.3.10.20-6 Rural Credit Resources, with attributes UBDKIFERLMNZ, which is intended to record mandatory resources of rural credit, in accordance with current regulations; and

III - 4.4.3.10.99-0 Other Resources, with attributes UBDKIFAERLMNZ, which is intended to record the remaining obligations arising from resources obtained from financial institutions for transfer, including inter-cooperative transfers.

Art. 28. The accounting recording of the items in the breakdown of subgroup 4.4.4.00.00-6 Relationships with Correspondents must be carried out in the following accounting titles:

I - 4.4.4.10.00-3 CORRESPONDENTS ABROAD IN NATIONAL CURRENCY, with attributes UBILNZ, Estban code 441, whose function is to record debits and credits arising from transactions conducted in national currency with financial institutions, dependencies, headquarters, and similar entities abroad, with which the bank maintains correspondent relationships; and

II - 4.4.4.30.00-7 CORRESPONDENTS IN THE COUNTRY, with attributes UBISWERLMZ, Estban code 442, whose function is to record values related to its correspondents in the Country.

§ 1º The accounting title 4.4.4.10.00-3 CORRESPONDENTS ABROAD IN NATIONAL CURRENCY must contain the following sub-titles for internal use:

I - Dependencies;

II - Headquarters and Similar Entities; and

III - Financial Institutions.

§ 2º The balances of the accounting title 4.4.4.30.00-7 CORRESPONDENTS IN THE COUNTRY, when represented by values of different nature and holders, may be balanced during the preparation of balance sheets and statements.

Art. 29. The accounting recording of the items in the breakdown of subgroup 4.4.5.00.00-9 Resources Received from Affiliated Cooperatives must be carried out in the following accounting titles:

I - 4.4.5.10.00-6 RESOURCES RECEIVED – FINANCIAL CENTRALIZATION, with attribute R, whose function is to record, in central cooperatives, the transfers of cash surpluses from affiliated cooperatives, resulting from the cooperative act known as financial centralization;

II - 4.4.5.15.00-1 RESOURCES RECEIVED – SAVINGS DEPOSITS FREE FOR NATURAL PERSONS, with attributes URZ, Estban code 458, whose function is to record, in Cooperative Banks, Confederations, or Central Cooperatives, resources received from affiliated cooperatives captured through savings deposits free for natural persons;

III - 4.4.5.20.00-3 RESOURCES RECEIVED – SAVINGS DEPOSITS FREE FOR LEGAL ENTITIES, with attributes URZ, Estban code 458, whose function is to record, in Cooperative Banks, Confederations, or Central Cooperatives, resources received from affiliated cooperatives captured through savings deposits free for legal entities;

IV - 4.4.5.27.00-6 RESOURCES RECEIVED – RURAL SAVINGS DEPOSITS, with attributes URZ, Estban code 458, whose function is to record, in Cooperative Banks, Confederations, or Central Cooperatives, resources received from affiliated cooperatives captured through rural savings deposits;

V - 4.4.5.95.00-7 RESOURCES RECEIVED – OTHER SAVINGS DEPOSITS, with attributes URZ, Estban code 458, whose function is to record, in Cooperative Banks, Confederations, or Central Cooperatives, resources received from affiliated cooperatives captured through other savings deposits for which there is no specific account; and

VI - 4.4.5.99.00-3 RESOURCES RECEIVED – OTHERS, with attributes URZ, Estban code 458, whose function is to record, in Cooperative Banks, Confederations, or Central Cooperatives, the remaining resources received from affiliated cooperatives for which there is no specific account.

Sole paragraph. The accounting title 4.4.5.27.00-6 RESOURCES RECEIVED – RURAL SAVINGS DEPOSITS must be segregated into the following sub-titles, all with attributes URZ:

I - 4.4.5.27.10-9 Resources Received – Rural Savings Deposits Natural Persons; and

II - 4.4.5.27.20-2 Resources Received – Rural Savings Deposits Legal Entities.

Section V

On Interdependence Relationships

Art. 30 The institutions mentioned in art. 1 must record their interdependence relationships in the items of subgroup 4.5.0.00.00-3 INTERDEPENDENCE RELATIONSHIPS, segregated into the following subgroup breakdowns:

I - 4.5.1.00.00-6 Resources in Transit from Third Parties; and

II - 4.5.2.00.00-9 Internal Resource Transfers.

Art. 31. The accounting recording of the items in the breakdown of subgroup 4.5.1.00.00-6 Resources in Transit from Third Parties must be carried out in the following accounting titles:

I - 4.5.1.30.00-7 THIRD-PARTY COLLECTION IN TRANSIT, with attributes UBERLMZ, Estban code 446, whose function is to record debits and credits between dependencies, resulting from the collection of instruments on behalf of third parties;

II - 4.5.1.40.00-4 PAYMENT ORDERS, with attributes UBERLMZ, Estban code 445, whose function is to record the value of payment orders (credit orders, standing orders, letters of credit, check orders) issued on domestic locations;

III - 4.5.1.50.00-1 PAYMENTS IN TRANSIT FROM AFFILIATED COMPANIES (+), with attributes UBELMZ, Estban code 446, whose function is to record the eventual credit balances of agency against agency, relating to the excess of receipts compared to payments on behalf of affiliated companies;

IV - 4.5.1.60.00-8 PAYMENTS IN TRANSIT FROM THIRD PARTIES (+), with attributes UBELMZ, Estban code 446, whose function is to record the eventual credit balances of agency against agency, relating to the excess of receipts compared to payments on behalf of third parties;

V - 4.5.1.70.00-5 RECEIPTS IN TRANSIT FROM AFFILIATED COMPANIES, with attributes UBELMZ, Estban code 446, whose function is to record receipts made on behalf of affiliated companies, not characterized as collection or payment orders;

VI - 4.5.1.80.00-2 RECEIPTS IN TRANSIT FROM THIRD PARTIES, with attributes UBERLMZ, Estban code 446, whose function is to record receipts made on behalf of third parties, not characterized as collection or payment orders,;

VII - 4.5.1.85.00-7 PAYMENT ORDERS IN FOREIGN CURRENCIES, with attributes UBICTLMNZ, Estban code 445, whose function is to record, until effective fulfillment, the value of payment orders in foreign currencies from abroad already credited to the establishment's account by a banker abroad, to be fulfilled in the Country by their equivalent in national currency; and the value of payment orders originating from the Country and not fulfilled abroad that have been the subject of return credited to the establishment's account.

§ 1º The accounting title 4.5.1.80.00-2 RECEIPTS IN TRANSIT FROM THIRD PARTIES must be segregated into the following sub-titles, all with attributes UBERLMZ:

I - 4.5.1.80.10-5 Public Service Concessionaires, which is intended to record receipts of water, electricity, and telephone bills and other services provided by public service concession companies; and

II - 4.5.1.80.90-9 Others.

§ 2º The following accounting titles must be balanced upon the preparation of balance sheets and statements:

I - 4.5.1.30.00-7 THIRD-PARTY COLLECTION IN TRANSIT;

II - 4.5.1.40.00-4 PAYMENT ORDERS;

III - 4.5.1.70.00-5 RECEIPTS IN TRANSIT FROM AFFILIATED COMPANIES; and

IV - 4.5.1.80.00-2 RECEIPTS IN TRANSIT FROM THIRD PARTIES.

Art. 32. The accounting recording of the items in the breakdown of subgroup 4.5.2.00.00-9 Internal Resource Transfers must be carried out in the following accounting titles:

I - 4.5.2.10.00-6 CHECKS AND DOCUMENTS TO BE SETTLED, with attributes UBELMZ, Estban code 458, whose function is to record the value of checks and other papers received from similar entities or correspondents, for which there is no specific account for recording;

II - 4.5.2.20.00-3 OWN COLLECTION IN TRANSIT, with attributes UBERLMZ, Estban code 444, whose function is to record debits and credits between dependencies, resulting from the collection of instruments on own account;

III - 4.5.2.40.00-7 DEPENDENCIES IN THE COUNTRY, with attributes UBDIFACTSWELMNZ, Estban code 447, whose function is to record debits and credits arising from transactions carried out between dependencies of the institution for which there is no specific account;

IV - 4.5.2.50.00-4 CASH IN TRANSIT (+), with attributes UBELMZ, Estban code 456, whose function is to record the eventual credit balances of agency against agency, relating to the transfer of resources processed in the form of cash;

V - 4.5.2.60.00-1 INTERDEPENDENCY SUPPLEMENTS, with attributes UBELMZ, Estban code 456, whose function is to record the supply of resources carried out between dependencies of the institution, except in the form of cash.

Sole paragraph. The accounting titles 4.5.2.20.00-3 OWN COLLECTION IN TRANSIT, 4.5.2.40.00-7 DEPENDENCIES IN THE COUNTRY, and 4.5.2.60.00-1 INTERDEPENDENCY SUPPLEMENTS must be balanced upon the preparation of balance sheets and statements.

Section VII

On Obligations for Loans and Transfers

Art. 33. The institutions mentioned in art. 1 must record their obligations for loans and transfers in the items of subgroup 4.6.0.00.00-2 OBLIGATIONS FOR LOANS AND TRANSFERS, segregated into the following subgroup breakdowns:

I - 4.6.1.00.00-5 Loans in the Country – Official Institutions;

II - 4.6.2.00.00-8 Loans in the Country – Other Institutions;

III - 4.6.3.00.00-1 Loans Abroad;

IV - 4.6.4.00.00-4 Transfers from the Country – Official Institutions; and

V - 4.6.6.00.00-0 Transfers from Abroad.

Art. 34. The accounting recording of the items in the breakdown of subgroup 4.6.1.00.00-5 Loans in the Country – Official Institutions must be carried out in the following accounting titles:

I - 4.6.1.10.00-2 CENTRAL BANK – FINANCIAL ASSISTANCE AND SPECIAL PROGRAMS, with attributes UBDIFSWELMNZ, Estban code 461, whose function is to record values relating:~~

I - 4.6.1.10.00-2 CENTRAL BANK – LIQUIDITY FINANCING LINES AND SPECIAL PROGRAMS, with attributes UBDIFJCTSWRLMNZ, Estban code 461, whose function is to record values relating to obligations assumed as a result of operations with the Central Bank of Brazil, in accordance with the modalities regularly provided, including liquidity financing lines; (Wording given, from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

a) to obligations assumed as a result of financial assistance contracted with the Central Bank of Brazil, in accordance with the modalities regularly provided; and

a) (Revoked, from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

b) to obligations for Central Bank programs for the reorganization and restructuring of the institution, including those of the Special Line of Financial Assistance of the Program for Encouraging the Restructuring and Strengthening of the National Financial System – PROER;

b) (Revoked, from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

II - 4.6.1.15.00-7 CENTRAL BANK – TEMPORARY SPECIAL LIQUIDITY LINE, with attributes UBIELM, Estban code 461, whose function is to record loan operations through the Temporary Special Liquidity Line carried out under the auspices of current regulations;

III - 4.6.1.50.00-0 SFH – LOAN ACCOUNT, with attributes USWELMZ, Estban code 468, whose function is to record obligations assumed as a result of loans contracted with the Housing Finance System, in accordance with the modalities provided in current regulations;

IV - 4.6.1.80.00-1 OBLIGATIONS FOR ACQUISITION OF FEDERAL BONDS, with attributes UBDIFACTSWERLMNHZ, Estban code 461, whose function is to record obligations for the acquisition of federal public bonds, in accordance with current legislation and regulations; and

V - 4.6.1.90.00-8 CENTRAL BANK – CREDIT BALANCES IN RESERVES, with attributes UBIFSWELMNZ, Estban code 461, whose function is to record, at the time of occurrence, the eventual credit balances presented in MANDATORY RESERVES IN SPECIES AT THE CENTRAL BANK.

§ 1º The title 4.6.1.10.00-2 CENTRAL BANK – FINANCIAL ASSISTANCE AND SPECIAL PROGRAMS must be segregated into the following sub-titles, both with attributes UBDIFSWELMNZ:

§ 1º The title 4.6.1.10.00-2 CENTRAL BANK – LIQUIDITY FINANCING LINES AND SPECIAL PROGRAMS must be segregated into the following sub-titles: (Wording given, from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

I - 4.6.1.10.20-8 Special Loans; and

I - 4.6.1.10.10-5 Immediate Liquidity Line (LLI), with attributes UBDIFJCTSWRLMNZ; (Wording given, from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

II - 4.6.1.10.99-2 Other Operations.

II - 4.6.1.10.11-2 Term Liquidity Line (LLT), with attributes UBIFRLMZ; (Wording given, from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

III - 4.6.1.10.20-8 Special Loans, with attributes UBDIFSWLMNZ; and (Included, from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

IV - 4.6.1.10.99-2 Other Operations, with attributes UBDIFSWLMNZ. (Included, from 1/1/2024, by Normative Instruction BCB No. 442, of 12/20/2023.)

§ 2º The accounting title 4.6.1.80.00-1 OBLIGATIONS FOR ACQUISITION OF FEDERAL BONDS must:

I - be updated in counterpart to title 8.1.2.30.00-2 (-) LOAN EXPENSES IN THE COUNTRY – OTHER INSTITUTIONS; and

II - contain sub-titles for internal use in a manner that allows the identification of values relating to each modality or operational instrument lowered by government authorities.

§ 3º The title 4.6.1.90.00-8 CENTRAL BANK – CREDIT BALANCES IN RESERVES must be updated in counterpart to title 8.1.2.10.00-8 (-) EXPENSES FOR FINANCIAL ASSISTANCE AND SPECIAL PROGRAMS – CENTRAL BANK.

Art. 35. The accounting recording of the items of the breakdown of subgroup 4.6.2.00.00-8 Loans in the Country - Other Institutions must be made in the accounting title 4.6.2.10.00-5 OBLIGATIONS FOR LOANS IN THE COUNTRY, with attributes UBIFJACTSWRLNHYZ, Estban code 468, whose function is to record obligations arising from resources obtained from other institutions in the Country.

Sole paragraph. The accounting title mentioned in the caput must be segregated into the following sub-titles, both with attributes UBIFJACTSWRLNHYZ:

I - 4.6.2.10.10-8 In National Currency; and

II - 4.6.2.10.20-1 In Foreign Currency.

Art. 36. The accounting recording of the items of the breakdown of subgroup 4.6.3.00.00-1 Loans in the Foreign Country must be made in the following accounting titles, all with Estban code 468:

I - 4.6.3.10.00-8 FOREIGN CURRENCY OBLIGATIONS, with attributes UBIFCTRLMNZ, whose function is to record obligations in foreign currencies of the institution arising from the use of credit lines with foreign financial institutions, as well as those arising from the use of import letters of credit and overdrafts on current accounts; and

II - 4.6.3.30.00-2 OBLIGATIONS FOR LOANS IN THE FOREIGN COUNTRY, with attributes UBDKIFASWERLMNHYZ, whose function is to record, in national currency equivalent, loans contracted abroad;

Sole paragraph. The accounting title 4.6.3.10.00-8 FOREIGN CURRENCY OBLIGATIONS must be segregated into the following sub-titles:

I - 4.6.3.10.13-2 Export, up to 360 Days, with attributes UBIFCTRLMNZ;

II - 4.6.3.10.23-5 Export, over 360 Days, with attributes UBIFCTRLMNZ;

III - 4.6.3.10.33-8 Import, up to 360 Days, with attributes UBIFCTRLNZ;

IV - 4.6.3.10.43-1 Import, up to 360 Days – CCR, with attributes UBIFCTRLNZ;

V - 4.6.3.10.53-4 Import, over 360 Days, with attributes UBIFCTRLNZ; and

VI - 4.6.3.10.93- 6 Other Obligations, with attributes UBIFCTRLMNZ.

Art. 37. The accounting recording of the items of the breakdown of subgroup 4.6.4.00.00-4 Transfers from the Country - Official Institutions must be made in the following accounting titles, all with Estban code 468:

I - 4.6.4.10.00-1 OBLIGATIONS FOR TRANSFERS – NATIONAL TREASURY, with attributes UBDKERLMNZ, whose function is to record, as a financial agent, obligations for resources obtained from the National Treasury, for transfer;

II - 4.6.4.20.00-8 OBLIGATIONS FOR TRANSFERS – BANCO DO BRASIL, with attributes UBDKIERLMNZ, whose function is to record, as a financial agent, obligations for resources obtained from Banco do Brasil S.A., for transfer;

III - 4.6.4.30.00-5 OBLIGATIONS FOR TRANSFERS – BNDES, with attributes UBDKIFJCTERLMZ, whose function is to record, as a financial agent, obligations for resources obtained from the National Bank for Economic and Social Development - BNDES, for transfer;

IV - 4.6.4.40.00-2 OBLIGATIONS FOR TRANSFERS – CEF, with attributes UBDKIFJSWERLNZ, whose function is to record, as a financial agent, obligations for resources obtained from the Federal Savings Bank, for transfer;

V - 4.6.4.50.00-9 OBLIGATIONS FOR TRANSFERS – FINAME, with attributes UBDKIFJAELMNZ, whose function is to record, as a financial agent, obligations for resources obtained from the Special Agency for Industrial Financing - FINAME, for transfer;

VI - 4.6.4.60.00-6 OBLIGATIONS FOR TRANSFERS – FINEP, with attributes UBDKILNZ, whose function is to record, as a financial agent, obligations for resources obtained from the Research and Project Financing Agency - FINEP, for transfer; and

VII - 4.6.4.90.00-7 OBLIGATIONS FOR TRANSFERS – OTHER OFFICIAL INSTITUTIONS, with attributes UBDKIFJCTSWERLMNZ, whose function is to record, as a financial agent, obligations for resources obtained by the institution, for transfer, not classifiable in the other accounts of the breakdown.

Sole paragraph. The accounting title 4.6.4.10.00-1 OBLIGATIONS FOR TRANSFERS - NATIONAL TREASURY must be segregated into the following sub-titles, all with attributes UBDKERLMNZ:

I - 4.6.4.10.10-4 Rural Credit; and

II - 4.6.4.10.99-1 Other Funds and Programs.

Art. 38. The accounting recording of the items of the breakdown of subgroup 4.6.6.00.00-0 Transfers from the Foreign Country must be made in the accounting title 4.6.6.10.00-7 OBLIGATIONS FOR TRANSFERS FROM THE FOREIGN COUNTRY, with attributes UBDKISWELMNZ, Estban code 468, whose function is to record, as an accredited financial agent, obligations for resources obtained by the institution, in foreign currency, for transfers to borrowers in the Country.

Sole paragraph. The accounting title mentioned in the caput must be segregated into the following sub-titles, all with attributes UBDKISWELMNZ:

I - 4.6.6.10.10-0 Linked to Transfers to Borrowers;

II - 4.6.6.10.20-3 Linked to Federal Bonds;

III - 4.6.6.10.50-2 Linked to Interbank Transfers; and

IV - 4.6.6.10.99-7 Others.

Section VIII

On Financial Derivative Instruments

Art. 39. The institutions mentioned in art. 1 must record their financial derivative instruments in the items of subgroup 4.7.0.00.00-1 FINANCIAL DERIVATIVE INSTRUMENTS segregated in the breakdown of subgroup 4.7.1.00.00-4 Financial Derivative Instruments.

Art. 40. The accounting recording of the items of the breakdown of subgroup 4.7.1.00.00-4 Financial Derivative Instruments must be made in the following accounting titles, all with Estban code 470:

I - 4.7.1.05.00-9 FINANCIAL DERIVATIVE INSTRUMENTS - ASSET PORTFOLIO HEDGE – LIG, with attributes UBIFSWELM, whose function is to record obligations related to financial derivative instruments contracted with the objective of hedging asset portfolios guaranteeing guaranteed real estate letters (LIG);

II - 4.7.1.10.00-1 SWAP OPERATIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the amounts payable, related to incurred expenses, arising from swap operations, evaluated at market value;

III - 4.7.1.30.00-5 OBLIGATIONS FOR FORWARD PURCHASE PAYABLE, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of forward purchase contracts, on own account, of shares, other financial assets and commodities, pending payment, evaluated at market value;

IV - 4.7.1.40.00-2 OBLIGATIONS FOR FORWARD SALE DELIVERABLE, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of the spot price of the asset subject to the forward sale contract, short and on own account, of shares, other financial assets and commodities, evaluated at market value;

V - 4.7.1.50.00-9 FUTURES MARKETS – DAILY ADJUSTMENTS – LIABILITY, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of positive 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 revenue account;

VI - 4.7.1.60.00-6 PREMIUMS ON LAUNCHED OPTIONS – SHARES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of premiums received on the launch of call or put options on shares, until maturity or settlement of the operation, through reverse operation, evaluated at market value;

VII - 4.7.1.70.00-3 PREMIUMS ON LAUNCHED OPTIONS – FINANCIAL ASSETS AND COMMODITIES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of premiums received on the launch of call or put options on financial assets and commodities, until maturity or settlement of the operation, through reverse operation, evaluated at market value;

VIII - 4.7.1.73.00-0 OPTIONS WITH DAILY ADJUSTMENT – LIABILITY, with attributes UBDKIFJACTSWERLMNYZ, whose function is to record positive adjustments resulting from holder or launcher position in operations with call or put options with daily adjustment, this title must present a zero balance in monthly balance sheets, through transfer to the appropriate revenue account representing operations with options;

IX - 4.7.1.80.00-0 CREDIT DERIVATIVES – LIABILITY, with attributes UBDKIFJACTSWERLMNYZ, whose function is to record obligations arising from credit derivatives; and

X - 4.7.1.85.00-5 OTHER FINANCIAL DERIVATIVE INSTRUMENTS – LIABILITY, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record obligations related to financial derivative instruments for which there is no specific account.

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

I - 4.7.1.10.00-1 SWAP OPERATIONS:

a) 4.7.1.10.10-4 Differential Payable, with attributes UBDKIFJACTSWERLMNHYZ;

b) 4.7.1.10.11-1 Differential Payable – COE, with attributes UBDKIFJACTSWERLMNHYZ; and

c) 4.7.1.10.13-5 Differential Payable – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

II - 4.7.1.30.00-5 OBLIGATIONS FOR FORWARD PURCHASE PAYABLE:

a) 4.7.1.30.10-8 Operations with Shares, with attributes UBDKIFJACTSWERLMNHYZ;

b) 4.7.1.30.11-5 Operations with Shares – COE, with attributes UBDKIFJACTSWERLMNHYZ;

c) 4.7.1.30.13-9 Operations with Shares – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

d) 4.7.1.30.40-7 Operations with Financial Assets and Commodities, with attributes UBDKIFJACTSWERLMNHYZ;

e) 4.7.1.30.41-4 Operations with Financial Assets and Commodities – COE, with attributes UBDKIFJACTSWERLMNHYZ;

f) 4.7.1.30.43-8 Operations with Financial Assets and Commodities – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

III - 4.7.1.40.00-2 OBLIGATIONS FOR FORWARD SALE DELIVERABLE:

a) 4.7.1.40.10-5 Operations with Shares, with attributes UBDKIFJACTSWERLMNHYZ;

b) 4.7.1.40.11-2 Operations with Shares – COE, with attributes UBDKIFJACTSWERLMNHYZ;

c) 4..7.1.40.13-6 Operations with Shares – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

d) 4.7.1.40.40-4 Operations with Financial Assets and Commodities, with attributes UBDKIFJACTSWERLMNHYZ;

e) 4.7.1.40.41-1 Operations with Financial Assets and Commodities – COE, with attributes UBDKIFJACTSWERLMNHYZ; and

f) 4.7.1.40.43-5 Operations with Financial Assets and Commodities – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

IV - 4.7.1.60.00-6 PREMIUMS ON LAUNCHED OPTIONS – SHARES:

a) 4.7.1.60.10-9 Sale of Call Options – Launcher Position, with attributes UBDKIFJACTSWERLMNHYZ;

b) 4.7.1.60.11-6 Sale of Call Options – Launcher Position – COE, with attributes UBDKIFJACTSWERLMNHYZ;

c) 4.7.1.60.13-0 Sale of Call Options – Launcher Position – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

d) 4.7.1.60.20-2 Sale of Put Options – Launcher Position, with attributes UBDKIFJACTSWERLMNHYZ;

e) 4.7.1.60.21-9 Sale of Put Options – Launcher Position – COE, with attributes UBDKIFJACTSWERLMNHYZ; and

f) 4.7.1.60.23-3 Sale of Put Options - Launcher Position – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

V - 4.7.1.70.00-3 PREMIUMS ON LAUNCHED OPTIONS – FINANCIAL ASSETS AND COMMODITIES:

a) 4.7.1.70.10-6 Sale of Call Options – Launcher Position, with attributes UBDKIFJACTSWERLMNHYZ;

b) 4.7.1.70.11-3 Sale of Call Options – Launcher Position – COE, with attributes UBDKIFJACTSWERLMNHYZ;

c) 4.7.1.70.13-7 Sale of Call Options – Launcher Position – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

d) 4.7.1.70.20-9 Sale of Put Options – Launcher Position, with attributes UBDKIFJACTSWERLMNHYZ;

e) 4.7.1.70.21-6 Sale of Put Options – Launcher Position – COE, with attributes UBDKIFJACTSWERLMNHYZ; and

f) 4.7.1.70.23-0 Sale of Put Options - Launcher Position – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

VI - 4.7.1.73.00-0 OPTIONS WITH DAILY ADJUSTMENT – LIABILITY:

a) 4.7.1.73.10-3 Call Option – Exchange Rate, with attributes UBDKIFJACTSWERLMNYZ;

b) 4.7.1.73.15-8 Put Option – Exchange Rate, with attributes UBDKIFJACTSWERLMNYZ;

c) 4.7.1.73.90-7 Call Option – Others, with attributes UBDKIFJACTSWERLMNYZ; and

d) 4.7.1.73.95-2 Put Option – Others, with attributes UBDKIFJACTSWERLMNYZ;

VII - 4.7.1.80.00-0 CREDIT DERIVATIVES – LIABILITY:

a) 4.7.1.80.10-3 Credit Swap, with attributes UBDKIFJACTSWERLMNYZ;

b) 4.7.1.80.13-4 Credit Swap – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

c) 4.7.1.80.30-9 Total Return Rate Swap, with attributes UBDKIFJACTSWERLMNYZ; and

d) 4.7.1.80.33-0 Total Return Rate Swap – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY; and

VIII - 4.7.1.85.00-5 OTHER FINANCIAL DERIVATIVE INSTRUMENTS – LIABILITY:

a) 4.7.1.85.10-8 Others – Hedge of Title Held to Maturity, with attributes UBDIFJACTSWELMNY;

b) 4.7.1.85.11-5 Others – COE, with attributes UBDKIFJACTSWERLMNHYZ; and

c) 4.7.1.85.13-9 Others, with attributes UBDKIFJACTSWERLMNHYZ.

Section IX

Art. 41. The institutions mentioned in art. 1 must record their other obligations in the items of subgroup 4.9.0.00.00-9 OTHER OBLIGATIONS, segregated in the following breakdowns of subgroup:

I - 4.9.1.00.00-2 Collection and Collection of Taxes and Similar;

II - 4.9.2.00.00-5 Exchange Portfolio;

III - 4.9.3.00.00-8 Social and Statutory;

IV - 4.9.4.00.00-1 Fiscal and Social Security;

V - 4.9.5.00.00-4 Negotiation and Intermediation of Values;

VI - 4.9.6.00.00-7 Resources for Specific Destination;

VII - 4.9.7.00.00-0 Special Operations;

VIII - 4.9.8.00.00-3 Various Obligations; and

IX - 4.9.9.00.00-6 Various.

Art. 42. The accounting recording of the items of the breakdown of subgroup 4.9.1.00.00-2 Collection and Collection of Taxes and Similar must be made in the following accounting titles:

I - 4.9.1.10.00-9 IOF TO BE COLLECTED, with attributes UBDKIFJACTSWERLMNYZ, Estban code 481, whose function is to record the value of the Tax on Credit, Exchange and Insurance Operations, and on Operations Related to Securities and Financial Instruments, to be collected;

II - 4.9.1.20.00-6 PROAGRO TO BE COLLECTED, with attributes UBDKIFERLMNZ, Estban code 487, whose function is to record the values related to the additional and fines incident on financing covered by the Program for the Guarantee of Agricultural Activity - PROAGRO;

III - 4.9.1.25.00-1 PROAGRO RESOURCES, with attributes UBDKIFERLMNZ, Estban code 487, whose function is to record the collected resources arising from the additional, fines and other charges to be collected by the Central Bank, related to contracts signed in accordance with the new regulation of the Program for the Guarantee of Agricultural Activity (PROAGRO);

IV - 4.9.1.30.00-3 RECEIPTS OF UNION CONTRIBUTION, with attributes UBERLMZ, Estban code 487, whose function is to record the receipts of union contribution for transfer to the Federal Savings Bank, within the timeframes provided for in the regulations;

V - 4.9.1.35.00-8 RECEIPTS OF SOCIAL SECURITY CONTRIBUTIONS, with attributes UBERLMZ, Estban code 482, whose function is to record the receipts of social security contributions;

VI - 4.9.1.40.00-0 RECEIPTS OF STATE AND MUNICIPAL TAXES, with attributes UBERLMZ, Estban code 483, whose function is to record the receipts of state and municipal taxes;

VII - 4.9.1.50.00-7 RECEIPTS OF FEDERAL TAXES, with attributes UBERLMZ, Estban code 484, whose function is to record the receipts arising from federal taxes; and

VIII - 4.9.1.60.00-4 RECEIPTS FROM FGTS, with attributes UBELMZ, Estban code 485, whose function is to record the movement of values linked to the Service Time Guarantee Fund.

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

I - 4.9.1.10.00-9 IOF TO BE COLLECTED:

a) 4.9.1.10.10-2 Credit Operations, with attributes UBDKIFJCTSWERLMNZ;

b) 4.9.1.10.20-5 Exchange Operations, with attributes UBILYZ;

c) 4.9.1.10.30-8 Insurance Operations, with attributes UBISWELMYZ;

d) 4.9.1.10.40-1 Operations with Securities and Financial Instruments, with attributes UBDKIFJACTSWERLMNYZ; e

e) 4.9.1.10.99-9 Other Receipts, with attributes UBDKIFJACTSWERLMNYZ, which is intended to record any legal and regulatory increases;

II - 4.9.1.20.00-6 PROAGRO TO BE COLLECTED, all with attributes UBDKIFERLMNZ:

a) 4.9.1.20.10-9 Additional; and

b) 4.9.1.20.20-2 Fines;

III - 4.9.1.25.00-1 PROAGRO RESOURCES, all with attributes UBDKIFERLMNZ:

a) 4.9.1.25.10-4 Additional; and

b) 4.9.1.25.20-7 Fines;

IV - 4.9.1.35.00-8 RECEIPTS OF SOCIAL SECURITY CONTRIBUTIONS, all with attributes UBERLMZ:

a) 4.9.1.35.10-1 Federal; and

b) 4.9.1.35.20-4 State and Municipal;

V - 4.9.1.40.00-0 RECEIPTS OF STATE AND MUNICIPAL TAXES:

a) 4.9.1.40.10-3 State, with attributes UBERLMZ; and

b) 4.9.1.40.20-6 Municipal, with attributes UBERLMZ; and

VI - 4.9.1.60.00-4 RECEIPTS FROM FGTS, all with attributes UBELMZ:

a) 4.9.1.60.10-7 Collections;

b) 4.9.1.60.20-0 (-) Transfers;

c) 4.9.1.60.30-3 Eventual;

d) 4.9.1.60.40-6 Active Debt – FGTS; and

e) 4.9.1.60.50-9 Collection to be Transferred.

Art. 43. The accounting recording of the items of the breakdown of subgroup 4.9.2.00.00-5 Exchange Portfolio must be made in the following accounting titles, all Estban code 500:

I - 4.9.2.05.00-0 EXCHANGE SOLD TO SETTLE, with attributes UBIFCTLMNYZ, whose function is to record the sales of foreign currencies made by the institution to clients or other institutions;

II - 4.9.2.06.00-9 (-) ADVANCES IN FOREIGN CURRENCIES GRANTED, with attributes UBIFCTLMNZ, whose function is to record the value in foreign currency disbursed as an advance of resources on account of sales exchange operations concluded in the interbank market;

III - 4.9.2.07.00-8 (-) FINANCED IMPORT - EXCHANGE CONTRACTED, with attributes UBIFCTLMNZ, whose function is to record the value of financing granted to importers upon the conclusion of the respective exchange operation;

IV - 4.9.2.35.00-1 OBLIGATIONS FOR EXCHANGE PURCHASES, with attributes UBIFCTLMNYZ, whose function is to record obligations in national currency of the institution, arising from exchange purchase operations;

V - 4.9.2.36.00-0 (-) ADVANCES ON EXCHANGE CONTRACTS, with attributes UBIFCTLMNZ, whose function is to record, on behalf of the beneficiaries, the advances granted in national currency on exchange purchase contracts;

VI - 4.9.2.40.00-3 OBLIGATIONS FOR SALES COMPLETED, with attributes UBIFCTLMNZ, whose function is to record the value in foreign currency of sales made through travel checks, checks and other documents, while reimbursement is not yet demanded;

VII - 4.9.2.75.00-9 CHARGES PAYABLE ON RECEIVED ADVANCES, with attributes UBIFCTLMNZ, whose function is to record, during balance sheets and statements, the charges due in subsequent periods related to advances received in national or foreign currency;

VIII - 4.9.2.77.00-7 VALUES IN FOREIGN CURRENCIES PAYABLE, with attributes UBILMNZ, whose function is to record:

a) the values in foreign currencies exempt from concluding an exchange operation for the purpose of payment abroad; and

b) the values in foreign currencies whose equivalent in national currency, in settlement of an exchange operation, must be paid in the Country;

IX - 4.9.2.85.00-6 INCOME TO BE APPROPRIATED ON ADVANCES GRANTED, with attributes UBIFCTLMNZ, whose function is to record the income from advances granted in national or foreign currency, accounted for in advance.

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

I - 4.9.2.05.00-0 EXCHANGE SOLD TO SETTLE:

a) 4.9.2.05.10-3 Import, with attributes UBICLNYZ;

b) 4.9.2.05.20-6 Financial, with attributes UBIFCTLMNYZ;

c) 4.9.2.05.22-0 Financial – Operations in Clearing and Settlement Chambers, with attributes UBIFCTLMNYZ;

d) 4.9.2.05.25-1 Gold, with attributes UBIFCTLMNZ;

e) 4.9.2.05.30-9 Interbank for Immediate Settlement, with attributes UBIFCTLMNYZ;

f) 4.9.2.05.40-2 Interbank for Future Settlement, with attributes UBIFCTLMNZ;

g) 4.9.2.05.50-5 Interbank Forward, with attributes UBILMNZ; and

h) 4.9.2.05.60-8 Interdepartmental and Arbitrage, with attributes UBIFCTLMNYZ;

II - 4.9.2.06.00-9 (-) ADVANCES IN FOREIGN CURRENCIES GRANTED, all with attributes UBIFCTLMNZ:

a) 4.9.2.06.25-0 (-) Gold; and

b) 4.9.2.06.90-6 (-) Others;

III - 4.9.2.07.00-8 (-) FINANCED IMPORT – EXCHANGE CONTRACTED:

a) 4.9.2.07.10-1 (-) Time Letters of Credit Used, with attributes UBIFCTLMNZ;

b) 4.9.2.07.20-4 (-) Not Covered by Letters of Credit, with attributes UBIFCTLMNZ;

c) 4.9.2.07.30-7 (-) Time Letters of Credit Used – CCR, with attributes UBILNZ; and

d) 4.9.2.07.40-0 (-) Not Covered by Letters of Credit – CCR, with attributes UBILNZ;

IV - 4.9.2.35.00-1 OBLIGATIONS FOR EXCHANGE PURCHASES:

a) 4.9.2.35.10-4 Export, with attributes UBIFCTLMNYZ;

b) 4.9.2.35.20-7 Financial, with attributes UBIFCTLMNYZ;

c) 4.9.2.35.22-1 Financial – Operations in Clearing and Settlement Chambers, with attributes UBIFCTLMNYZ;

d) 4.9.2.35.25-2 Gold, with attributes UBIFCTLMNZ, which is intended to record the differential between the spot rate and the value of the contract for gold purchase operations against foreign currency, for future settlement;

e) 4.9.2.35.30-0 Interbank for Immediate Settlement, with attributes UBIFCTLMNYZ;

f) 4.9.2.35.40-3 Interbank for Future Settlement, with attributes UBIFCTLMNZ;

g) 4.9.2.35.50-6 Interbank Forward, with attributes UBILMNZ; and

h) 4.9.2.35.60-9 Interdepartmental and Arbitrage, with attributes UBIFCTLMNYZ;

V - 4.9.2.36.00-0 (-) ADVANCES ON EXCHANGE CONTRACTS;

a) 4.9.2.36.10-3 (-) Export – Letters to be Delivered, with attributes UBIFCTLMNZ;

b) 4.9.2.36.20-6 (-) Export – Letters Delivered, with attributes UBIFCTLMNZ;

c) 4.9.2.36.30-9 (-) To Financial Institutions, with attributes UBIFCTLMNZ;

d) 4.9.2.36.40-2 (-) Financial Exchange Operations for Future Settlement, with attributes UBIFCTLMNZ;

e) 4.9.2.36.80-4 (-) Export – Letters to be Delivered – Overdue, with attributes UBILMNZ;

f) 4.9.2.36.90-7 (-) Export – Letters Delivered – Overdue, with attributes UBILMNZ; and

g) 4.9.2.36.99-0 (-) Others, with attributes UBIFCTLMNZ; and

VI - 4.9.2.77.00-7 VALUES IN FOREIGN CURRENCIES PAYABLE:

a) 4.9.2.77.10-0 Agent Commissions on Export, with attributes UBILMNZ;

b) 4.9.2.77.20-3 Agent Commissions on Import, with attributes UBILNZ;

c) 4.9.2.77.30-6 Freight and Insurance Premiums on Export, with attributes UBILMNZ;

d) 4.9.2.77.40-9 Freight and Import Insurance Premiums, with attributes UBILNZ; and

e) 4.9.2.77.90-4 Others, with attributes UBILMNZ.

§ 3º The accounting title 4.9.2.40.00-3 OBLIGATIONS FOR SALES COMPLETED must contain the following sub-titles for internal use:

I - Of Travel Checks; and

II - Of Other Values.

Art. 44. The accounting recording of the items of the breakdown of subgroup 4.9.3.00.00-8 Social and Statutory must be made in the following accounting titles:

I - 4.9.3.10.00-5 CAPITAL REMUNERATION PAYABLE, with attributes UBDKIFJACTSWERLMNHYZ, with Estban code 500, whose function is to record the remuneration of capital, declared or proposed that constitutes a present obligation on the date of the balance sheet or statement;

II - 4.9.3.15.00-0 PROVISION FOR PROFIT PARTICIPATION, with attributes UBDKIFJACTSWERLMNHYZ, with Estban code 500, whose function is to record the value of the provision constituted to meet expenses with participations and bonuses, including the amount to be transferred to the National Treasury, when applicable;

III - 4.9.3.20.00-2
TECHNICAL, EDUCATIONAL AND SOCIAL ASSISTANCE FUND, with RZ attributes, whose function is to record values related to the Technical, Educational and Social Assistance Fund (FATES), including the result of acts with non-members;

IV - 4.9.3.25.00-7
VOLUNTARY FUNDS, with RZ attributes, whose function is to record resources from voluntary funds that represent obligations and are destined for specific purposes, constituted with the net surpluses determined at the closing of the social year of credit cooperatives, as provided in § 1 of art. 28 of Law No. 5.764, of December 16, 1971;

V - 4.9.3.30.00-9
GRATIFICATIONS AND PARTICIPATIONS PAYABLE, with UBDKIFJACTSWERLMNHYZ attributes, with Estban code 500, whose function is to record gratifications and participations payable;

VI - 4.9.3.40.00-6
TAXES AND PARTICIPATIONS DUE TO THE HEAD OFFICE ABROAD, with UBIYZ attributes, with Estban code 500, whose function is to record taxes and participations due by foreign banks headquartered in Brazil to the head office abroad;

VII - 4.9.3.55.00-8
DEPOSIT FOR GUARANTEE OF REQUIRED EQUITY, with UBDKIFACTSWERLMNYZ attributes, with Estban code 500, whose function is to record values received from shareholders or partners in cash or securities to cover the deficiency found in the classification of the institution's equity to the minimum value established by regulation;

VIII - 4.9.3.70.00-7
SURPLUSES TO BE DISTRIBUTED, with RZ attributes, whose function is to record the value of surpluses to be distributed; and

IX - 4.9.3.80.00-4
SHARES TO BE PAID, with RZ attributes, whose function is to record the value of capital shares payable to cooperative members.

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

I - 4.9.3.10.00-5
REMUNERATION OF CAPITAL PAYABLE:

a) 4.9.3.10.10-8
Dividends, with UBDKIFJACTSWELMNHYZ attributes;

b) 4.9.3.10.20-1 Interest on Equity Capital, with UBDKIFJACTSWELMNHYZ attributes;

c) 4.9.3.10.30-4
Cash Bonuses, with UBDKIFJACTSWELMNHYZ attributes;

d) 4.9.3.10.50-0 Interest on the Social Capital of Cooperatives, with RZ attributes; and

e) 4.9.3.10.90-2 Other
Remuneration of Capital, with UBDKIFJACTSWERLMNHYZ attributes; and

II - 4.9.3.20.00-2
TECHNICAL, EDUCATIONAL AND SOCIAL ASSISTANCE FUND, all with RZ attributes:

a) 4.9.3.20.10-5
Result of Acts with Members, which is intended to record the portion of the net surpluses of the year determined by cooperatives under the terms of art. 28, item II, of Law 5.764, of December 16, 1971; and

b) 4.9.3.20.20-8
Result of Acts with Non-Members, which is intended to record the result obtained by the cooperative in carrying out acts with non-members under the terms of art. 87 of Law 5.764, of 1971.

Art. 45. The accounting recording of the items of the breakdown of sub-group 4.9.4.00.00-1 Fiscal and Social Security must be carried out in the following accounting titles, all with UBDKIFJACTSWERLMNHYZ attributes and Estban code 500:

I - 4.9.4.10.00-8
TAXES AND CONTRIBUTIONS ON PROFITS PAYABLE, whose function is to record the value of income tax, additional state income tax, social contribution and others, payable;

II - 4.9.4.15.00-3
PROVISION FOR TAXES AND CONTRIBUTIONS ON PROFITS, whose function is to record the value of the provision constituted to meet expenses with income tax, additional state income tax, social contribution and others;

III - 4.9.4.20.00-5
TAXES AND CONTRIBUTIONS TO BE COLLECTED, whose function is to record the taxes and contributions to be collected due by the institution or withheld at source, such as: withholding income tax, other taxes and fees and contributions to Social Security and other contributions and charges; and

IV - 4.9.4.30.00-2
PROVISION FOR DEFERRED TAXES AND CONTRIBUTIONS, whose function is to record values related to the provision for taxes and contributions payable in future periods.

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

I - 4.9.4.20.00-5
TAXES AND CONTRIBUTIONS TO BE COLLECTED, all with UBDKIFJACTSWERLMNHYZ attributes:

a) 4.9.4.20.10-8
Taxes and Contributions on Third-Party Services, which is intended to record taxes and contributions levied on services provided by third parties withheld by the institution or entity and not yet collected;

b) 4.9.4.20.20-1
Taxes and Contributions on Salaries, which is intended to record taxes and contributions levied on salaries withheld by the institution or entity or its responsibility and not yet collected; and

c) 4.9.4.20.90-2
Others, which is intended to record other taxes and contributions due by the institution or entity and not yet collected; and

II - 4.9.4.30.00-2
PROVISION FOR DEFERRED TAXES AND CONTRIBUTIONS:

a) 4.9.4.30.10-5
Provisions for Supervening Depreciation in Leasing Operations, with UBDKIFJACTSWERLMNHZ attributes;

b) 4.9.4.30.20-8
Provisions for Goodwill on Investments Based on Expectation of Future Profitability, with UBDKIFJACTSWERLMNHYZ attributes;

c) 4.9.4.30.30-1
Provisions for Actuarial Assets of Defined Benefit Pension Funds with Non-Unrestricted Access, with UBDKIFJACTSWERLMNHYZ attributes; and

d) 4.9.4.30.99-2
Others, with UBDKIFJACTSWERLMNHYZ attributes.

Art. 46. The accounting recording of the items of the breakdown of sub-group 4.9.5.00.00-4 Negotiation and Intermediation of Values must be carried out in the following accounting titles:

I - 4.9.5.05.00-9
ACQUISITION AND SUBSCRIPTION OF SECURITIES ARISING FROM ISSUANCE, with UICTLZ attributes, Estban code 500, whose function is to record, in the name of various creditors, obligations arising from the acquisition and subscription of fixed or variable income securities;

II - 4.9.5.10.00-1
REGISTRATION AND SETTLEMENT BOXES, with UBICTELZ attributes, Estban code 500, whose function is to record values related to operations carried out on stock exchanges, for own account and for clients, as well as the corresponding settlements;

III - 4.9.5.15.00-6
COMMISSIONS AND BROKERAGE FEES PAYABLE, with UICTLZ attributes, Estban code 500, whose function is to record the value of commissions and brokerage fees due;

IV - 4.9.5.21.00-7
UNISSUED SHARES, with attribute Z, whose function is to record the value of resources received from investors, pending the issuance of shares;

V - 4.9.5.24.00-4 SHARES
TO BE REDEEMED, with attribute Z, whose function is to record the obligations of the Fund regarding requested redemptions;

VI - 4.9.5.30.00-5
CREDITORS – PENDING SETTLEMENTS ACCOUNT, with UBDKIFJACTERLMZ attributes, Estban code 500, whose function is to record values received and paid destined for the realization of business with fixed income securities, stocks, commodities and financial assets;

VII - 4.9.5.33.00-2
INTERBANK APPLICATIONS OF THIRD PARTIES TO BE SETTLED, with UBIELMZ attributes, Estban code 500, whose function is to temporarily record the value of interbank applications to be settled later with CETIP, on behalf of other institutions;

VIII - 4.9.5.34.00-1
INTERBANK RAISING OF THIRD PARTIES TO BE REDEEMED, with UBIELMZ attributes, Estban code 500, whose function is to temporarily record the value of interbank raising to be redeemed later with CETIP, on behalf of other institutions;

IX - 4.9.5.40.00-2
OPERATIONS WITH FINANCIAL ASSETS AND COMMODITIES TO BE SETTLED, with UBIFJACTELMNYZ attributes, Estban code 500, whose function is to record values related to operations carried out with commodities and financial assets on commodity and futures exchanges, for own account and for clients, as well as the corresponding settlements;

X - 4.9.5.48.00-4
MARGIN OPERATIONS – VALUE FLUCTUATIONS, with CTZ attributes, whose function is to record fluctuations in the market value of stocks traded in margin account operations, exclusively with respect to titles in the own portfolio;

XI - 4.9.5.58.00-1
LIABILITIES FOR GOLD LOANS, with UBDKIFJACTSWERLMNHZ attributes, Estban code 500, whose function is to record liabilities assumed by gold loan contracts, adjusted by the market value of the metal, provided by the Central Bank of Brazil, and by the charges established in the contracts;

XII - 4.9.5.80.00-0
CLIENTS – MARGIN PURCHASES ACCOUNT, with CTZ attributes, whose function is to record the value of the society's liabilities arising from the receipt of cash guarantees related to financing for the acquisition of shares, in margin account operations;

XIII - 4.9.5.85.00-5
CLIENTS – MARGIN SALES ACCOUNT, with CTZ attributes, whose function is to record the proceeds from the sale of shares in margin account operations, the charges (brokerage fees and interest) and withdrawals by the borrower inherent to these operations, as well as cash guarantees received;

XIV - 4.9.5.88.00-2
CREDITORS FOR LOANS OF SECURITIES AND SECURITIES, with UBDIFJACTSWELMNHZ attributes, Estban code 500, whose function is to record:

a) the value of the society's liabilities arising from the receipt of client shares, to be sold in margin account operations; and

b) liabilities for loan of securities and securities, according to current regulation; and

XV - 4.9.5.90.00-7
OTHER LIABILITIES FOR NEGOTIATION AND INTERMEDIATION OF VALUES, with UBDKIFJACTSWERLMYZ attributes, Estban code 500, whose function is to record values for which there are no specific accounts in the breakdown.

§ 1 The accounting title
4.9.5.85.00-5 CLIENTS – MARGIN SALES ACCOUNT must be segregated into the following sub-titles, all with CTZ attributes:

I - 4.9.5.85.10-8
Own; and

II - 4.9.5.85.20-1
Third Parties.

§ 2 The accounting title
4.9.5.05.00-9 ACQUISITION AND SUBSCRIPTION OF SECURITIES ARISING FROM ISSUANCE must contain the following internal use sub-titles:

I - Underwriting Contracts, which is intended to record obligations arising from underwriting contracts in which the society commits to subscribe the entire issuance (firm) or the excess of the issuance (stand by); and

II - Others.

§ 3 The accounting title
4.9.5.10.00-1 REGISTRATION AND SETTLEMENT BOXES must contain the following internal use sub-titles:

I - Financial
Clearing, which is intended to record the purchase and sale operations of securities traded on stock exchange floors, as well as the payments and receipts of the balances of each floor, exclusively in operations on behalf of clients;

II - Operations for Own
Account, which is intended to record the purchase and sale operations of securities traded on stock exchange floors, as well as the payments and receipts of the balances of each floor, exclusively in operations for own account;

III - Registration Fees for Operations, which is intended to record ANA fees, for futures, forward, options and other fee operations;

IV - Various
Operations, which is intended to record the differences of buybacks, telex and telephone fees, representations and other values debited or credited by the Registration and Settlement Boxes;

V - Auctions of Incentivized
Funds, which is intended to record the liabilities of the broker vis-à-vis the Registration and Settlement Boxes for the purchase of shares, in the special auctions of incentivized investment funds;

VI - Profits from Third-Party
Futures Market to Receive, which is intended to record profits arising from covered sales and early closure of client futures market positions, retained on stock exchanges; and

VII - Profits from Own
Futures Market to Receive, which is intended to record profits arising from covered sales and early closure of own futures market positions, retained on stock exchanges.

§ 3 The title
4.9.5.30.00-5 CREDITORS - PENDING SETTLEMENTS ACCOUNT must:

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

a) the expired and unliquidated operations; and

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

II - contain the following internal use sub-titles:

a) directors, managing partners, shareholders and partners;

b) market institutions;

c) natural and legal persons; and

d) affiliated companies.

§ 4 In the recording in the accounting title 4.9.5.80.00-0 CLIENTS - MARGIN PURCHASES ACCOUNT, the institution must maintain analytical controls that allow identifying the depositors and the characteristics of the contracted operations.

§ 5 The accounting title
4.9.5.88.00-2 CREDITORS FOR LOANS OF SECURITIES AND SECURITIES requires analytical controls that allow identifying the loans of securities and securities, the characteristics of these securities and the contracted operations.

Art. 47. The accounting recording of the items of the breakdown of sub-group 4.9.6.00.00-7 Resources for Specific Destination must be carried out in the following accounting titles, all Estban code 500:

I - 4.9.6.10.00-4
LIABILITIES FOR LOTTERY OPERATIONS, with UELMZ attributes, whose function is to record the value of liabilities arising from resources from operations related to lotteries;

II - 4.9.6.30.00-8
LIABILITIES FOR FUNDS AND SOCIAL PROGRAMS, with EMZ attributes, whose function is to record the value of liabilities arising from resources from funds and social programs managed by the institution;

III - 4.9.6.50.00-2
LIABILITIES FOR FINANCIAL AND DEVELOPMENT FUNDS, with attributes UBDKFLMNZ, whose function is to record resources from funds or special programs fueled by resources from governments or public entities, administered by the institution, which are destined for specific plans of government interest, besides other funds administered by official institutions; and

IV - 4.9.6.70.00-6
ECONOMIC DEVELOPMENT SECURITIES, with UBDIELMNZ attributes, whose function is to record the raising carried out in economic development securities.

Sole Paragraph. The accounting title 4.9.6.50.00-2 LIABILITIES FOR FINANCIAL AND DEVELOPMENT FUNDS must be segregated into the following sub-titles:

I - 4.9.6.50.10-5
PIS Funds – Pasep, with UBDKFLMNZ attributes;

II - 4.9.6.50.20-8
Merchant Marine Fund – FMM, with UBDKFLNZ attributes;

III - 4.9.6.50.30-1
Social Investment Fund – Finsocial, with UBDKFLMNZ attributes;

IV - 4.9.6.50.40-4
National Development Fund – FND, with UBDKFLNZ attributes; and

V - 4.9.6.50.90-9
Other Funds and Programs, with UBDKFLMNZ attributes.

Art. 48. The accounting recording of the items of the breakdown of sub-group 4.9.7.00.00-0 Special Operations must be carried out in the following accounting titles, all with Estban code 467

I - 4.9.7.04.00-6
FEDERAL GOVERNMENT – PROVISIONING OF RESOURCES FOR SPECIAL APPLICATIONS, with LZ attributes, whose function is to record the movement of Federal Government resources to be applied by the Bank;

II - 4.9.7.40.00-8
FEDERAL GOVERNMENT – SUPPLIES FOR SPECIAL OPERATIONS, with LZ attributes, whose function is to record Federal Government resources transferred for execution of services and programs of government interest;

III - 4.9.7.45.00-3
SECTORAL INVESTMENT FUND, with LZ attributes, whose function is to record the movement of FISET resources, administered and operated by the Bank under the terms of Decree-Law 1.376/74; and

IV - 4.9.7.60.00-2
FEDERAL GOVERNMENT – RECEIPTS ARISING FROM SPECIAL OPERATIONS – TO BE COLLECTED, with LNZ attributes, whose function is to record receipts in favor of the Federal Government referring to services and programs of government interest.

Art. 49. The accounting recording of the items of the breakdown of sub-group 4.9.8.00.00-3 Various Liabilities must be carried out in the following accounting titles:

I - 4.9.8.10.00-0 FEES
FOR COMPETITIONS TO BE APPROPRIATED, with MZ attributes, Estban code 500, whose function is to record registration fees for public competitions for admission of new employees;

II - 4.9.8.55.00-3
LIABILITIES LINKED TO THE NATIONAL TREASURY, with NZ attributes, whose function is to record BNDES liabilities vis-à-vis the National Treasury pending resolution;

III - 4.9.8.60.00-5
RIGHTS FOR RESTITUTION, with attribute Z, whose function is to record values that have effectively entered the estate of the mass and belong to third parties;

IV - 4.9.8.65.00-0
PREFERENTIAL CREDITORS, with attribute Z, whose function is to record the value of obligations that have preference, established by law, in relation to other admitted credits;

V - 4.9.8.70.00-2
CHARGES AND DEBTS OF THE MASS, with attribute Z, whose function is to record the value of obligations for maintenance and loans taken by the mass, as charges, and those determined by law or by the judiciary, as debts of the mass;

VI - 4.9.8.75.00-7
PRIVILEGED CREDITORS, with attribute Z, whose function is to record the value of credits that enjoy privileges, in the form of the law, in relation to other admitted credits;

VII - 4.9.8.80.00-9
CHIROGRAPHARY CREDITORS, with attribute Z, whose function is to record the value of credits that do not enjoy any guarantees or privileges;

VIII - 4.9.8.82.00-7
LIABILITIES WITH CONSORTIUM MEMBERS, with PZ attributes, whose function is to record liabilities with consortium members;

IX - 4.9.8.85.00-4
OTHER PAYABLES, with attribute Z, whose function is to record the value of all other credits not classified in the previous groupings;

X - 4.9.8.86.00-3
VALUES TO BE TRANSFERRED, with PZ attributes, whose function is to record the value received and not yet transferred to third parties by the group relating to: administration fee; insurance premiums; fines and late interest; court costs; expenses for registration of guarantee contracts; rescission penalty and other resources;

XI - 4.9.8.91.00-5
LIABILITIES FOR AWARDS TO BE DELIVERED, with PZ attributes, whose function is to record credits to be transferred to consortium members, for awards in assemblies, plus their respective remuneration;

XII - 4.9.8.92.00-4
LIABILITIES WITH THE ADMINISTRATOR, with PZ attributes, whose function is to record the value of any liabilities of the consortium group with its respective administrator;

XIII - 4.9.8.93.00-3
LIABILITIES FOR RESOURCES OF CLOSED CONSORTIUM GROUPS – UNCLAIMED RESOURCES, with HZ attributes, whose function is to record, by consortium administrators, the value of unclaimed resources due to consortium members of groups closed prior to the validity of Law No. 11.795/2008;

XIV - 4.9.8.94.00-2
RESOURCES TO BE RETURNED TO CONSORTIUM MEMBERS, with PZ attributes, whose function is to record the value of collected resources to be returned to consortium members;

XV - 4.9.8.97.00-9
LIABILITIES FOR ADVANCES TO THIRD PARTIES, with HZ attributes, whose function is to record, by consortium administrators, values transferred due to advances granted to third parties, from group resources, according to current regulation;

XVI - 4.9.8.98.00-8
GROUP RESOURCES, with PZ attributes, whose function is to record group resources to be allocated to active consortium members upon closure of the group; and

XVII - 4.9.8.99.00-7
LIABILITIES OF INSTITUTIONS IN EXTRAJUDICIAL LIQUIDATION - LAW NO. 11.101/2005, with attribute Z, whose function is to record liabilities of institutions in extrajudicial liquidation decreed during the validity of Law No. 11.101, of February 9, 2005.

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

I - 4.9.8.60.00-5
RIGHTS FOR RESTITUTION, all with attribute Z:

a) 4.9.8.60.10-8
Liabilities for Transfers; and

b) 4.9.8.60.20-1
Liabilities for Custody;

II - 4.9.8.65.00-0
PREFERENTIAL CREDITORS, all with attribute Z:

a) 4.9.8.65.10-3
Labor Credits;

b) 4.9.8.65.15-8
Federal Tax Credits;

c) 4.9.8.65.20-6
State Tax Credits;

d) 4.9.8.65.25-1
Municipal Tax Credits;

e) 4.9.8.65.30-9
Parafiscal Credits;

f) 4.9.8.65.35-4 Other
Federal Credits;

g) 4.9.8.65.40-2 Other
State Credits;

h) 4.9.8.65.45-7 Other
Municipal Credits;

i) 4.9.8.65.70-1
Fund Reserve - Art. 27 of Law No. 6024/74; and

j) 4.9.8.65.80-4
Provision for Preferential Creditors;

III - 4.9.8.75.00-7
PRIVILEGED CREDITORS, all with attribute Z:

a) 4.9.8.75.10-0
Credits with Real Right of Guarantee;

b) 4.9.8.75.20-3
Credits with Special Privilege;

c) 4.9.8.75.30-6
Credits with General Privilege;

d) 4.9.8.75.70-8
Fund Reserves - Art. 27 of Law No. 6024/74; and

e) 4.9.8.75.80-1
Provision for Privileged Creditors;

IV - 4.9.8.80.00-9
CHIROGRAPHARY CREDITORS, all with attribute Z:

a) 4.9.8.80.10-2
Chirographary Credits;

b) 4.9.8.80.70-0
Fund Reserve – Art. 27 of Law 6024/74; and

c) 4.9.8.80.80-3
Provision for Chirographary Creditors;

V - 4.9.8.82.00-7
LIABILITIES WITH CONSORTIUM MEMBERS, all with PZ attributes:

a) 4.9.8.82.05-2 Groups in Formation, which is intended to record values received before the formal constitution of the group, plus remuneration;

b) 4.9.8.82.07-6
Unidentified Receipts, which is intended to record received values whose origin or destination was not identified, plus remuneration; and

c) 4.9.8.82.10-0
Contributions from Non-Awarded Consortium Members, which is intended to record values received from non-awarded consortium members for the acquisition of goods or services, as a common fund.

VI - 4.9.8.86.00-3
VALUES TO BE TRANSFERRED, all with PZ attributes:

a) 4.9.8.86.10-6 Administration
Fee;

b) 4.9.8.86.15-1
Insurance Premiums;

c) 4.9.8.86.20-9 Fines and Late Interest;

d) 4.9.8.86.22-3 Rescission
Penalty;

e) 4.9.8.86.25-4 Court
Costs;

f) 4.9.8.86.30-2
Expenses for Registration of Guarantee Contracts;

g) 4.9.8.86.35-7 Other
Resources; and

h) 4.9.8.86.95-5
Values to be Transferred – Closure, which is intended to record, temporarily, the closure balances, before their effective transfer to the resource items to be returned;

VII - 4.9.8.94.00-2
RESOURCES TO BE RETURNED TO CONSORTIUM MEMBERS, all with PZ attributes:

a) 4.9.8.94.10-5
Assets in Progress, which is intended to record resources to be returned to active consortium members for excess amortization;

b) 4.9.8.94.15-0 Assets
– by Allocation, which is intended to record resources to be returned to active consortium members upon allocation for group closure; and

c) 4.9.8.94.20-8
Withdrawn or Excluded, which is intended to record values to be reimbursed to withdrawn or excluded consortium members;

VIII - 4.9.8.98.00-8
GROUP RESOURCES, all with PZ attributes:

a) 4.9.8.98.15-6 Reserve
Fund, which is intended to record resources received by the group as a reserve fund, plus their respective remuneration;

b) 4.9.8.98.16-3 Reserve
Fund Transformed into Common Fund, which is intended to record resources received by the group as a reserve fund and transformed into a common fund, in accordance with current legislation and contract provisions;

c) 4.9.8.98.17-0 Reserve
Fund to be Received from Awarded Consortium Members, which is intended to record liabilities for resources to be received from awarded consortium members regarding the reserve fund;

d) 4.9.8.98.18-7 (-)
Used Resources from Reserve Fund, which is intended to record values used from the reserve fund, in accordance with current legislation and contract provisions;

e) 4.9.8.98.20-4
Income from Financial Applications, which is intended to record the counterpart of the remuneration of financial applications made in the name of the consortium group;

f) 4.9.8.98.30-7 Fines and Retained Late Payment Interest, which is intended for recording fines and late payment interest retained by the group.

g) 4.9.8.98.35-2 Retained
Termination Fine, which is intended for recording termination fines retained by the group;

h) 4.9.8.98.40-0
Resources in Qualification Process, which is intended for recording the values of resources subject to a credit qualification process with administrators subject to a liquidation regime or in bankruptcy process;

i) 4.9.8.98.45-5
Cash Balance Readjustment, which is intended for recording the update of the balance of availability when there is a variation in the price of the good or service between one assembly and another, making a counter-entry with the title VALUES TO BE RECEIVED – CASH BALANCE READJUSTMENT, code 1.8.7.82.00-4 of Cosif;

j) 4.9.8.98.50-3
Update of Rights, which is intended for recording the counter-entry of the update of asset items due to the positive or negative variation in the price of the good or service;

k) 4.9.8.98.60-6 (+/-)
Update of Obligations, which is intended for recording the counter-entry of the update of liability items due to the positive or negative variation in the price of the good or service; and

l) 4.9.8.98.90-5 (-)
Unrecoverable Values, which is intended for recording the unpaid installments of consortium members after exhausting the usual collection procedures for their recovery, the losses determined in the sale of seized or reclaimed goods, the amounts that are not filed in court because they are considered of small value, or other cases that characterize actual loss;

IX -
4.9.8.99.00-7 OBLIGATIONS OF INSTITUTIONS IN EXTRAJUDICIAL LIQUIDATION - LAW NO.
11.101/2005, all with attribute Z:

IX - 4.9.8.99.00-7
OBLIGATIONS OF INSTITUTIONS IN EXTRAJUDICIAL LIQUIDATION - LAW NO. 11.101/2005, all with attribute Z: (Wording given, from 1º/6/2023, by Normative Instruction BCB No. 378, of 9/5/2023.)

a) 4.9.8.99.05-2
Labor Creditors – Salary Nature – Three Previous Months;

b) 4.9.8.99.10-0
Values to be Restored;

c) 4.9.8.99.15-5
Extra-bankruptcy Creditors;

d) 4.9.8.99.20-3
Labor Creditors;

e) 4.9.8.99.30-6
Creditors with Real Guarantees;

f) 4.9.8.99.40-9
Tax Creditors;

g) 4.9.8.99.50-2
Creditors with Special Privilege;

h) 4.9.8.99.60-5
Creditors with General Privilege;

i) 4.9.8.99.70-8
Unsecured Creditors;

j) 4.9.8.99.75-3 Fines and Pecuniary Penalties;

k)
4.9.8.99.80-1 Subordinated Creditors; and

k) 4.9.8.99.80-1
Subordinated Creditors; (Wording given, from 1º/6/2023, by Normative Instruction BCB No. 378, of 9/5/2023.)

l)
4.9.8.99.90-4 Other Liabilities.

l) 4.9.8.99.85-6 Interest accrued after the decree of the extrajudicial liquidation regime; and (Wording given, from 1º/6/2023, by Normative Instruction BCB No. 378, of 9/5/2023.)

m) 4.9.8.99.90-4 Other
Liabilities. (Included, from 1º/6/2023, by
Normative Instruction BCB No. 378, of 9/5/2023.)

§ 2º In the bookkeeping in the title 4.9.8.98.00-8 GROUP RESOURCES, it must be observed that:

I - the balance of the sub-title
4.9.8.98.17-0 Reserve Fund to be Received from Awarded Consortium Members must, upon receipt of the reserve fund from the awarded consortium members, be reclassified to the sub-title 4.9.8.98.15-6 Reserve Fund; and

II - the sub-title
4.9.8.98.15-6 Reserve Fund must be used for recording the transfer of values, relating to the reserve fund, to be returned to withdrawing or excluded consortium members, transformed into a common fund or used to cover the cash balance readjustment.

Art. 50. The accounting registration of the items of the sub-group breakdown 4.9.9.00.00-6 Various must be carried out in the following accounting titles:

I - 4.9.9.01.00-5
OBLIGATIONS FOR PAYMENT TRANSACTIONS, with attributes UBDIFJASERLMNYZ, Estban code 500, whose function is to record the amounts payable to end users, relating to payment transactions;

II - 4.9.9.02.00-4
OBLIGATIONS FOR REFUND OF FEES, with attributes UBDKIFJACTSWERLMNYZ code Estban 500, whose function is to record, in the appropriate sub-titles, the values referring to the refund of fees to clients;

III - 4.9.9.03.00-3
OBLIGATIONS FOR SERVICES OF PAYMENT ARRANGEMENT INSTITUTORS, with attributes UBDIFJASERLMNYZ, Estban code 500, whose function is to record the amounts payable for services and for usage rights to payment arrangement institutors, except those relating to the execution of payment transactions;

IV - 4.9.9.04.00-2
OBLIGATIONS FOR LOANS AND FINANCING BETWEEN PERSONS, with attributes JZ, whose function is to record the values received from creditors and debtors in operations of loans and financing between persons;

V - 4.9.9.05.00-1
ADMINISTRATIVE CHECKS, with attributes UBDKERLMNZ, Estban code 490, whose function is to record the checks issued by any branch against the institution's own cash;

VI - 4.9.9.06.00-0
VALUES TO BE RETURNED TO CLIENTS, with attributes UBDKIFJACTSWERLMNHYZ, code Estban 500, whose function is to record the values to be returned to clients, for which there is no specific item;

VII - 4.9.9.08.00-8
CREDITORS FOR ADVANCEMENT OF RESIDUAL VALUE, with attributes UDKIASWELMNZ, code Estban 500, whose function is to record the value of the installments of advance of guaranteed residual value;

VIII - 4.9.9.09.00-7
CREDITORS FOR ADVANCEMENT OF RESIDUAL VALUE - SPECIAL FINANCIAL LEASING OPERATIONS, with attributes ULMZ, Estban code 500, whose function is to record the value of the installments of advance of guaranteed residual value, of operations of special financial leasing;

IX - 4.9.9.10.00-3
CREDITORS FOR RESOURCES TO BE RELEASED, with attributes USWERLMZ, Estban code 500, whose function is to record the resources to be released;

X - 4.9.9.12.00-1
CONTRACTS OF ASSUMPTION OF OBLIGATIONS, with attributes UBDKIFASWELMNZ, code Estban 500, whose function is to record the value:

a) of the obligations assumed in contracts of assumption of obligations; and

b) of the obligations assumed by financial institutions for the payment of obligations of non-customers, upon receipt of resources from them before the maturity of the aforementioned obligations, must be registered in this title, until the execution of the order and the formal discharge of the obligation;

XI - 4.9.9.15.00-8
PROVISION FOR CAPITAL INCREASE, with attributes UBDKLNZ, Estban code 500, whose function is to record the amounts delivered or credited to the institution by governments by virtue of an obligation established in a legal instrument of constitution, as well as the budgetary appropriations destined for subsequent incorporations into capital, with the values inscribed in this account only being transferred to CAPITAL after the Extraordinary General Assembly that deliberates on the capital increase;

XII - 4.9.9.17.00-6
OBLIGATIONS FOR OPERATIONS LINKED TO ASSIGNMENT, with attributes UBDKIFJACTSWERLMNHYZ, Estban code 500, whose function is to record, by the selling or assigning institution, the obligations arising from operations of sale or transfer of financial assets that were not written off by it, integrally or proportionally;

XIII - 4.9.9.20.00-0
OBLIGATIONS FOR ACQUISITION OF GOODS AND RIGHTS, with attributes UBDKIFJACTSWERLMNHYZ, Estban code 500, whose function is to record the value of the commitments assumed in the acquisition of goods and rights on credit;

XIV - 4.9.9.23.00-7
OBLIGATIONS FOR CONTRIBUTIONS TO THE SFH, with attributes USWELMZ, Estban code 500, whose function is to record the value of the contributions due to the Housing Financial System;

XV - 4.9.9.25.00-5
OBLIGATIONS FOR OFFICIAL AGREEMENTS, with attributes UBRLMZ, Estban code 500, whose function is to record, in the name of the respective beneficiaries, the credits of resources destined for the payment of pensions, annuities, pecuniary allowances and similar, such as those resulting from income transfer programs, object of service provision contracts between the financial institution and the entity payor that qualifies as an official body;

XVI - 4.9.9.27.00-3
OBLIGATIONS FOR PAYMENT IN THE NAME OF THIRD PARTIES, with attributes UBRLMZ, with code EStban 500, whose function is to record, in the name of the respective beneficiaries, the credits of resources destined for the payment of salaries, wages, benefits, pensions and similar, object of service provision contracts between the financial institution and the entity paying such benefits;

XVII - 4.9.9.30.00-7
PROVISION FOR PAYMENTS TO BE MADE, with attributes UBDKIFJACTSWERLMNHYZ, code Estban 500, whose function is to record the values destined for the formation of provision for payments of charges and expenses of the current month, for which there is no specific account for bookkeeping;

XVIII - 4.9.9.35.00-2
PROVISION FOR CONTINGENCIES, with attributes UBDKIFJACTSWERLMNHYZ, Estban code 500, whose function is to record, in the appropriate sub-titles, the obligations probable, of uncertain term or value, derived from events already occurred, whose settlement is expected to result in an outflow of resources from the entity capable of generating economic benefits;

XIX - 4.9.9.40.00-4
PROVISION FOR RISK RECEIVED IN OPERATIONS WITH CREDIT DERIVATIVES, with attributes UBIFASLMNZ, Estban code 500, whose function is to record the specific provision for covering credit risk, calculated according to the current regulation on the reference value of the operation with credit derivative;

XX - 4.9.9.45.00-9
PROVISION FOR FINANCIAL GUARANTEES PROVIDED, with attributes UBDKIFJSWERLMNZ, Estban code 500, whose function is to record, in the appropriate sub-titles, the values relating to probable future disbursements linked to financial guarantees provided;

XXI - 4.9.9.55.00-6
RESOURCES LINKED TO CREDIT OPERATIONS, with attributes UBDKIFJSWERLMNZ, Estban code 500, whose function is to record the resources in accounts linked to credit operations, in the name of clients, not movable by them and remunerated with the same charges incident in each operation;

XXII - 4.9.9.60.00-8
RESOURCES FROM REALIZED GUARANTEES, with attributes UBDKIFJACTSWERLMNZ, code estban 500, whose function is to record the difference between the value determined higher in the sale of goods received in payment in kind and its debtor balance, while not returned to clients;

XXIII - 4.9.9.70.00-5
FGTS RESOURCES FOR AMORTIZATIONS, with attributes USWELMZ, Estban code 500, whose function is to record the value of the resources of the Time Service Guarantee Fund for amortizations;

XXIV - 4.9.9.80.00-2
SUBSCRIPTIONS OF CAPITAL TO BE PAID UP, with attributes UBDKIFJACTSWELMNHZ, code Estban 500, whose function is to record the institution's responsibilities for the subscribed and yet unpaid capital in corporate participations;

XXV - 4.9.9.82.00-0
ACTUARIAL LIABILITIES, with attributes UBDKIFJACTSWERLMNHYZ, Estban code 500, whose function is to record the actuarial liabilities generated by defined benefit pension funds or employee health plans of which the financial institution is the institutor;

XXVI - 4.9.9.83.00-9
VALUES PAYABLE TO THE ADMINISTRATING COMPANY, with attribute Z, whose function is to record the amounts due by the Fund to the administering institution, relating to the administration fee and other obligations;

XXVII - 4.9.9.85.00-7
VALUES PAYABLE TO AFFILIATED COMPANIES, with attributes UBDKIFJACTSWELMNHYZ, code Estban 500, whose function is to record the value of the obligations assumed with affiliated companies;

XXVIII - 4.9.9.90.00-9
VARIOUS CREDITORS – FOREIGN, with attributes UBIALMNHYZ, Estban code 500, whose function is to record, by holder, the value of the institution's liabilities, in national currency, towards natural and legal persons resident or domiciled abroad, including non-correspondent financial institutions, for which there is no specific account for bookkeeping;

XXIX - 4.9.9.92.00-7
VARIOUS CREDITORS – COUNTRY, with attributes UBDKIFJACTSWERLMNHYZ, Estban code 500, whose function is to record, by holder, the institution's liabilities towards natural or legal persons domiciled in the Country, including resulting from the exercise of mandate, for which there is no specific account for bookkeeping;

XXX - 4.9.9.94.00-5
SPECIFIC OBLIGATIONS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION, with attributes UBDKIFJACTSWELMNHYZ, whose function is to record, by the leading institution, in the Analytical Balance Sheet - Prudential Conglomerate, the obligations characteristic of the segments in which the controlled entities not subject to the authorization of the Central Bank of Brazil operate, for which there is no specific title;

XXXI - 4.9.9.95.00-4
HYBRID CAPITAL AND DEBT INSTRUMENTS ELIGIBLE FOR CAPITAL PRIOR TO RES 4.192/2013, with attributes UBDKIFASWERLMNZ, Estban code 500, and whose function is to record the value of hybrid capital and debt obligations;

XXXII - 4.9.9.96.00-3
SUBORDINATED DEBT ELIGIBLE FOR CAPITAL, with attributes UBDKIFASWERLMNZ, Estban code 500, whose function is to record the values relating to subordinated debt that integrate level II of the Reference Capital (PR), observed the current regulation;

XXXIII - 4.9.9.97.00-2
OTHER SUBORDINATED DEBT, with attributes UBDKIFASWERLMNZ, Estban code 500, whose function is to record the values relating to subordinated debt that do not integrate level II of the PR;

XXXIV - 4.9.9.98.00-1
DEBT INSTRUMENTS ELIGIBLE FOR CAPITAL BASED ON RES 4.192/2013, with attributes UBDKIFASWERLMNZ, Estban code 500, whose function is to record the debt instruments eligible for Principal, Complementary and Level II Capital, in the form of the current regulation.

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

I - 4.9.9.02.00-4
OBLIGATIONS FOR REFUND OF FEES, all with attributes UBDKIFJACTSWERLMNYZ:

a) 4.9.9.02.10-7
Natural Persons; and

b) 4.9.9.02.20-0
Legal Persons;

II - 4.9.9.04.00-2
OBLIGATIONS FOR LOANS AND FINANCING BETWEEN PERSONS, all with attributes JZ:

a) 4.9.9.04.10-5
Resources Made Available by Creditors, which is intended for recording the values made available by creditors to the institution and not yet transferred to debtors; and

b) 4.9.9.04.20-8
Resources Paid by Debtors, which is intended for recording the values paid by debtors to the institution and not yet transferred to creditors, including in the case of early payment;

III - 4.9.9.10.00-3
CREDITORS FOR RESOURCES TO BE RELEASED, all with attributes USWERLMZ:

a) 4.9.9.10.10-6
Borrowers, which is intended for recording the value due to borrowers who have their financed properties repurchased by the institution, in the case of the existence of a balance in favor of the withdrawing borrower; and

b) 4.9.9.10.20-9
Property Sellers, which is intended for recording the value due to natural or legal persons who sell properties to borrowers financed by the institution, including the respective remuneration of such amounts, whose receipt is conditioned on the formalization of the operation;

IV - 4.9.9.12.00-1
CONTRACTS OF ASSUMPTION OF OBLIGATIONS, all with attributes UBDKIFASWELMNZ:

a) 4.9.9.12.10-4
Linked to Operations Carried Out in the Country; and

b) 4.9.9.12.20-7
Linked to Operations Carried Out with Foreign;

V -
4.9.9.17.00-6 OBLIGATIONS FOR OPERATIONS LINKED TO ASSIGNMENT:

V - 4.9.9.17.00-6
OBLIGATIONS FOR OPERATIONS LINKED TO ASSIGNMENT: (Wording given, from 1º/7/2023, by Normative Instruction BCB No. 343, of 13/1/2023.)

a) 4.9.9.17.10-9 Of
Credit Operations, with attributes UBDKIFJACTSWERLMNHZ;

b) 4.9.9.17.20-2 Of
Leasing Operations, with attributes UBDKIFJACTSWERLMNHZ;

c) 4.9.9.17.30-5 Of
Other Operations with Characteristics of Credit Granting, with attributes UBDKIFJACTSWERLMNHZ;

d)
4.9.9.17.40-8 Of Other Financial Assets, with attributes UBDKIFJACTSWERLMNHYZ; and

d) 4.9.9.17.35-0 Of
Payment Transactions, with attributes UBDKIFJACTSWERLMNHYZ; (Wording given, from 1º/7/2023, by Normative Instruction BCB No. 343, of 13/1/2023.)

e)
4.9.9.17.90-3 Obligations for Operations Linked to Assignment – Early Settlement, with attributes UBDKIFJACTSWERLMNHZ, which is intended for recording, temporarily, the values resulting from obligation for operations linked to assignment, in which the client proceeded to early payment, total or partial, of the assigned credit operation (pre-payment), until the effective transfer of the resources received to the buyer or assignee;

e) 4.9.9.17.37-4 Of
Values to be Received relating to Payment Transactions, with attributes UBDKIFJACTSWERLMNHYZ; (Wording given, from 1º/7/2023, by Normative Instruction BCB No. 343, of 13/1/2023.)

f) 4.9.9.17.40-8 Of Other Financial Assets, with attributes UBDKIFJACTSWERLMNHYZ; and (Included, from 1º/7/2023, by Normative Instruction BCB No. 343, of 13/1/2023.)

g) 4.9.9.17.90-3 Obligations for Operations Linked to Assignment – Early Settlement, with attributes UBDKIFJACTSWERLMNHZ, which is intended for recording, in a transitional manner, the values resulting from obligation for operations linked to assignment, in which the client made the early payment, total or partial, of the assigned credit operation (pre-payment), until the effective transfer of the resources received to the buyer or assignee; (Included, from 1º/7/2023, by Normative Instruction BCB No. 343, of 13/1/2023.)

VI - 4.9.9.25.00-5
OBLIGATIONS FOR OFFICIAL AGREEMENTS:

a) 4.9.9.25.15-3
Social Security – Pensions and Annuities, with attributes UBRLMZ;

b) 4.9.9.25.17-7
Social Security – Allowances, with attributes UBRLMZ;

c) 4.9.9.25.19-1
Social Security – Others, with attributes UBRLMZ; and

d) 4.9.9.25.99-5 Other
Received Resources, with attributes UBERLMZ;

VII - 4.9.9.27.00-3
OBLIGATIONS FOR PAYMENT IN THE NAME OF THIRD PARTIES, all with attributes UBRLMZ:

a) 4.9.9.27.05-8
Salaries and Wages;

b) 4.9.9.27.06-5 Pensions and Annuities; and

c) 4.9.9.27.10-6
Others;

VIII - 4.9.9.30.00-7
PROVISION FOR PAYMENTS TO BE MADE, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 4.9.9.30.10-0
Personnel Expenses, which is intended for recording the value provisioned for payments to be made, relating to personnel expenses and social charges of the institution or entity, such as: vacation, bonuses, fees, labor indemnities, premium leave, production bonuses, benefits and salaries and 13th Salary;

b) 4.9.9.30.50-2 Other
Administrative Expenses, which is intended for recording the value provisioned for payments to be made, relating to other administrative expenses of the institution;

c) 4.9.9.30.90-4 Other
Payments, which is intended for recording the value provisioned for other payments to be made by the institution or entity for which there is no specific title;

IX -
4.9.9.35.00-2 PROVISION FOR CONTINGENCIES, all with attributes UBDKIFJACTSWERLMNHY:

IX - 4.9.9.35.00-2
PROVISION FOR CONTINGENCIES, all with attributes UBDKIFJACTSWERLMNHY: (Wording given, from 1º/1/2023, by Normative Instruction BCB No. 325, of 21/11/2022.)

a) 4.9.9.35.10-5
Labor;

b) 4.9.9.35.20-8
Tax – Judicial Contestation of the Constitutionality of the Law that Instituted the Tax;

c) 4.9.9.35.25-3 Other
Tax Contingencies;

d) 4.9.9.35.30-1
Civil;

e) 4.9.9.35.40-4
Unformalized Obligations;

f) 4.9.9.35.50-7
Restructurings;

g) 4.9.9.35.60-0
Onerous Contracts; and

h)
4.9.9.35.90-9 Other Contingencies;

h) 4.9.9.35.90-9 Other
Contingencies, which is intended for recording the provision of other contingencies for which there is no specific account, including those resulting from legal or unformalized obligation related to socio-environmental and climatic sustainability mechanisms. (Wording given, from 1º/1/2023, by Normative Instruction BCB No. 325, of 21/11/2022.)

X - 4.9.9.45.00-9
PROVISION FOR FINANCIAL GUARANTEES PROVIDED, all with attributes UBDKIFJSWERLMNZ:

a) 4.9.9.45.05-4
Linked to International Trade of Goods;

b) 4.9.9.45.15-7
Linked to Bids, Auctions, Service Provision or Execution of Works;

c) 4.9.9.45.25-0
Linked to the Supply of Goods;

d) 4.9.9.45.35-3
Linked to the Distribution of Securities by Public Offer;

e) 4.9.9.45.40-1 Surety or Guarantee in Judicial and Administrative Proceedings of a Tax Nature;

f) 4.9.9.45.80-3 Other
Sureties;

g) 4.9.9.45.85-8 Other
Bank Guarantees; and

h) 4.9.9.45.90-6 Other
Financial Guarantees Provided;

XI - 4.9.9.82.00-0
ACTUARIAL LIABILITIES, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 4.9.9.82.10-3 Of
Defined Benefit Pension Funds; and

b) 4.9.9.82.90-7
Others.

XII - 4.9.9.95.00-4
HYBRID CAPITAL AND DEBT INSTRUMENTS ELIGIBLE FOR CAPITAL PRIOR TO RES 4.192/2013, all with attributes UBDKIFASWERLMNZ:

a) 4.9.9.95.05-9 Eligible for Level I Capital, which is intended for recording the values relating to hybrid capital and debt instruments authorized by the Central Bank of Brazil to compose level I of the PR;

b) 4.9.9.95.10-7
Eligible for Level II Capital, which is intended for recording the values relating to hybrid capital and debt obligations that integrate level II of the Reference Capital (PR); and

c) 4.9.9.95.90-1
Others, which is intended for recording the values relating to other hybrid capital and debt obligations that do not integrate level II of the PR;

XIII - 4.9.9.96.00-3
SUBORDINATED DEBT ELIGIBLE FOR CAPITAL, all with attributes UBDKIFASWERLMNZ:

a) 4.9.9.96.05-8
Maturity Superior to 5 Years;

b) 4.9.9.96.10-6
Maturity Between 4 and 5 Years;

c) 4.9.9.96.15-1
Maturity Between 3 and 4 Years;

d) 4.9.9.96.20-9
Maturity Between 2 and 3 Years;

e) 4.9.9.96.25-4
Maturity Between 1 and 2 Years; and

f) 4.9.9.96.30-2
Maturity Inferior to 1 Year; and

XIV - 4.9.9.98.00-1
DEBT INSTRUMENTS ELIGIBLE FOR CAPITAL BASED ON RES 4.192/2013:

a) 4.9.9.98.10-4
Principal Authorized, with attributes UBLMNZ;

b) 4.9.9.98.15-9
Principal Pending Authorization, with attributes UBLMNZ;

c) 4.9.9.98.20-7
Complementary Authorized, with attributes UBDKIFASWERLMNZ;

d) 4.9.9.98.25-2
Complementary Pending Authorization, with attributes UBDKIFASWERLMNZ;

e) 4.9.9.98.30-0 Level
II Authorized, with attributes UBDKIFASWERLMNZ; and

f) 4.9.9.98.35-5 Level
II Pending Authorization, with attributes UBDKIFASWERLMNZ.

§ 2. The expenses corresponding to accounting title 4.9.9.08.00-8 CREDITORS FOR ADVANCEMENT OF RESIDUAL VALUE must be recorded in accounting subtitle 8.1.3.10.99-1 (-) Other Leasing Expenses.

§ 3. The accounting subtitle 4.9.9.17.40-8 Other Financial Assets must contain internal-use subtitles that allow control by asset type.

CHAPTER III

FINAL PROVISIONS

Art. 51. The accounting items that make up group 4 - Current Liabilities and Long-Term Payables existing as of June 30, 2022, are excluded from Cosif.

Art. 52. The provisions of this Normative Instruction apply to accounting documents prepared from the July 2022 reference date.

Art. 53. This Normative Instruction enters into force on July 1, 2022.

João André Calvino Marques
Pereira

note 174/2022–BCB/DENOR, OF MARCH 31,
2022

Supports proposal for issuance of normative instruction that defines the accounting items of the Required Liabilities group of the Chart of Accounts 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 Regulation of the Financial System (Denor), using the authority granted to it by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, attached 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 Required Liabilities group of the Chart of Accounts 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 bodies and entities of the direct, autarchical, and foundational federal public administration to revise and consolidate the normative acts issued within the scope of their respective competencies, in order to rationalize the regulatory process.

3. In view of the provisions of this Decree, a task force was constituted within this Department to plan and execute the revision of normative acts dealing with topics whose competence for drafting normative proposals belongs to this Unit, according to the Internal Regulations of the Central Bank. In this revision, 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 Assets; Permanent Assets; Active Compensation; Required Liabilities; Equity; Creditor Result; Debtor Result; and Passive Compensation.

4. Thus, this proposal for a normative instruction consolidates the accounting items of the Required Liabilities group, establishes the codes and nomenclatures of subgroups, subgroup breakdowns, accounting titles and subtitles, as well as the functions and attributes of accounting titles and subtitles and the Estban code of 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, autarchical, and foundational federal public administration, as well as by collegiate 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 view 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