2022-04-01 | Instrução Normativa BCB 271

Added 2026-09-28

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)

Normative Instruction BCB No. 271 defines the accounting items for the Mandatory Liabilities group within the Cosif accounting standard, requiring financial institutions and other entities authorized by the Central Bank of Brazil to record liabilities in specific subgroups and account titles. The regulation mandates detailed segregation of deposits, including sight, savings, interbank, notice, and time deposits, into specific accounts with designated attributes and Estban codes. It establishes internal control requirements for closed accounts and balancing obligations for specific items such as travel checks. The instruction was revoked effective January 1, 2025, by Normative Instruction BCB No. 429.

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Banco Central do Brasil

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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,

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Lineage: Superseded

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Timeline

Amended 6 times · last 2024-03-26

• 2024-03-26BCBNormative Instruction BCB No. 459 — Amends Normative Instructions BCB Nos. 268, 270, 271, 273 and 275, and Normative Instruction BCB No. 315, to create and alter accounting items in the chart of accounts of the Accounting Standard for Regulated Institutions (Cosif)amends
• 2023-12-20BCBNormative Instruction BCB No. 442 of December 20, 2023amends
• 2023-12-01BCBNormative Instruction BCB No. 429 — Defines the accounting items of the Required Liabilities group of the Chart of Accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)supersedes
• 2023-05-09BCBNormative Instruction BCB No. 378 — Creates and alters accounting items in the account list of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)amends
• 2023-01-13BCBNormative Instruction BCB No. 343 — Creates and Amends Accounting Line Items of the Chart of Accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)amends

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Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works