Resolution No. 222

NORMATIVE INSTRUCTION BCB NO. 276, OF APRIL 4, 2022

Revokes normative acts creating accounting items in the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

The Head of the Financial System Regulation Department (Denor), using the authority granted by Article 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 Article 12 of CMN Resolution No. 4,858, of October 23, 2020, and Article 10 of BCB Resolution No. 92, of May 6, 2020,

RESOLVES:

Art. 1. The following normative acts creating accounting items in the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) are revoked:

I - Circular Letter No. 1,887, of January 17, 1989;

II - Circular Letter No. 2,104, of July 24, 1990;

III - Circular Letter No. 2,124, of November 29, 1990;

IV - Circular Letter No. 2,126, of December 4, 1990;

V - Circular Letter No. 2,140, of January 15, 1991;

VI - Circular Letter No. 2,145, of February 15, 1991;

VII - Circular Letter No. 2,150, of February 28, 1991;

VIII - Circular Letter No. 2,155, of March 12, 1991;

IX - Circular Letter No. 2,164, of May 13, 1991;

X - Circular Letter No. 2,168, of May 17, 1991;

XI - Circular Letter No. 2,210, of August 29, 1991;

XII - Circular Letter No. 2,215, of September 3, 1991;

XIII - Circular Letter No. 2,234, of November 19, 1991;

XIV - Circular Letter No. 2,280, of May 26, 1992;

XV - Circular Letter No. 2,284, of June 10, 1992;

XVI - Circular Letter No. 2,294, of June 30, 1992;

XVII - Circular Letter No. 2,314, of September 2, 1992;

XVIII - Circular Letter No. 2,344, of January 14, 1993;

XIX - Circular Letter No. 2,380, of June 13, 1993;

XX - Circular Letter No. 2,394, of August 6, 1993;

XXI - Circular Letter No. 2,428, of December 23, 1993;

XXII - Circular Letter No. 2,437, of February 10, 1994;

XXIII - Circular Letter No. 2,490, of September 8, 1994;

XXIV - Circular Letter No. 2,491, of September 8, 1994;

XXV - Circular Letter No. 2,496, of September 9, 1994;

XXVI - Circular Letter No. 2,524, of December 28, 1994;

XXVII - Circular Letter No. 2,541, of May 5, 1995;

XXVIII - Circular Letter No. 2,562, of June 18, 1995;

XXIX - Circular Letter No. 2,585, of September 27, 1995;

XXX - Circular Letter No. 2,607, of December 28, 1995;

XXXI - Circular Letter No. 2,629, of February 28, 1996;

XXXII - Circular Letter No. 2,636, of March 25, 1996;

XXXIII - Circular Letter No. 2,642, of April 23, 1996;

XXXIV - Circular Letter No. 2,674, of August 7, 1996;

XXXV - Circular Letter No. 2,704, of December 4, 1996;

XXXVI - Circular Letter No. 2,719, of February 6, 1997;

XXXVII - Circular Letter No. 2,720, of February 13, 1997;

XXXVIII - Circular Letter No. 2,723, of March 18, 1997;

XXXIX - Circular Letter No. 2,735, of April 30, 1997;

XL - Circular Letter No. 2,738, of June 11, 1997;

XLI - Circular Letter No. 2,741, of June 16, 1997;

XLII - Circular Letter No. 2,747, of July 3, 1997;

XLIII - Circular Letter No. 2,748, of July 9, 1997;

XLIV - Circular Letter No. 2,788, of February 19, 1998;

XLV - Circular Letter No. 2,789, of March 3, 1998;

XLVI - Circular Letter No. 2,799, of March 15, 1998;

XLVII - Circular Letter No. 2,801, of May 27, 1998;

XLVIII - Circular Letter No. 2,806, of August 6, 1998;

XLIX - Circular Letter No. 2,819, of October 29, 1998;

L - Circular Letter No. 2,832, of January 20, 1999;

LI - Circular Letter No. 2,833, of January 22, 1999;

LII - Circular Letter No. 2,859, of July 7, 1999;

LIII - Circular Letter No. 2,870, of August 30, 1999;

LIV - Circular Letter No. 2,878, of October 27, 1999;

LV - Circular Letter No. 2,891, of January 3, 2000;

LVI - Circular Letter No. 2,898, of February 29, 2000;

LVII - Circular Letter No. 2,899, of March 1, 2000;

LVIII - Circular Letter No. 2,900, of March 2, 2000;

LIX - Circular Letter No. 2,907, of March 29, 2000;

LX - Circular Letter No. 2,920, of June 21, 2000;

LXI - Circular Letter No. 2,921, of June 21, 2000;

LXII - Circular Letter No. 2,922, of June 27, 2000;

LXIII - Circular Letter No. 2,937, of September 21, 2000;

LXIV - Circular Letter No. 2,938, of September 29, 2000;

LXV - Circular Letter No. 2,939, of September 29, 2000;

LXVI - Circular Letter No. 2,949, of December 27, 2000;

LXVII - Circular Letter No. 2,953, of January 24, 2001;

LXVIII - Circular Letter No. 2,954, of February 1, 2001;

LXIX - Circular Letter No. 2,960, of April 11, 2001;

LXX - Circular Letter No. 2,962, of May 23, 2001;

LXXI - Circular Letter No. 2,971, of August 16, 2001;

LXXII - Circular Letter No. 2,975, of September 14, 2001;

LXXIII - Circular Letter No. 2,988, of December 4, 2001;

LXXIV - Circular Letter No. 2,994, of January 15, 2002;

LXXV - Circular Letter No. 3,006, of April 19, 2002;

LXXVI - Circular Letter No. 3,026, of July 5, 2002;

LXXVII - Circular Letter No. 3,033, of August 7, 2002;

LXXVIII - Circular Letter No. 3,037, of August 27, 2002;

LXXIX - Circular Letter No. 3,038, of August 28, 2002;

LXXX - Circular Letter No. 3,047, of October 17, 2002;

LXXXI - Circular Letter No. 3,048, of October 17, 2002;

LXXXII - Circular Letter No. 3,061, of December 11, 2002;

LXXXIII - Circular Letter No. 3,064, of December 13, 2002;

LXXXIV - Circular Letter No. 3,067, of December 30, 2002;

LXXXV - Circular Letter No. 3,071, of December 26, 2002;

LXXXVI - Circular Letter No. 3,072, of December 30, 2002;

LXXXVII - Circular Letter No. 3,086, of February 14, 2003;

LXXXVIII - Circular Letter No. 3,093, of April 4, 2003;

LXXXIX - Circular Letter No. 3,105, of November 6, 2003;

XC - Circular Letter No. 3,106, of November 20, 2003;

XCI - Circular Letter No. 3,155, of December 24, 2004;

XCII - Circular Letter No. 3,165, of February 22, 2005;

XCIII - Circular Letter No. 3,167, of February 22, 2005;

XCIV - Circular Letter No. 3,168, of February 23, 2005;

XCV - Circular Letter No. 3,178, of March 24, 2005;

XCVI - Circular Letter No. 3,192, of June 24, 2005;

XCVII - Circular Letter No. 3,195, of June 19, 2005;

XCVIII - Circular Letter No. 3,196, of July 21, 2005;

XCIX - Circular Letter No. 3,223, of January 26, 2006;

C - Circular Letter No. 3,226, of February 9, 2006;

CI - Circular Letter No. 3,241, of September 13, 2006;

CII - Circular Letter No. 3,242, of October 2, 2006;

CIII - Circular Letter No. 3,244 of October 4, 2006;

CIV - Circular Letter No. 3,258, of December 28, 2006;

CV - Circular Letter No. 3,263, of January 24, 2007;

CVI - Circular Letter No. 3,264, of February 9, 2007;

CVII - Circular Letter No. 3,269, of March 13, 2007;

CVIII - Circular Letter No. 3,272, of March 30, 2007;

CIX - Circular Letter No. 3,283, of September 12, 2007;

CX - Circular Letter No. 3,291, of January 18, 2008;

CXI - Circular Letter No. 3,294, of January 31, 2008;

CXII - Circular Letter No. 3,299, of February 22, 2008;

CXIII - Circular Letter No. 3,300, of February 27, 2008;

CXIV - Circular Letter No. 3,302, of March 4, 2008;

CXV - Circular Letter No. 3,323, of June 11, 2008;

CXVI - Circular Letter No. 3,324, of June 12, 2008;

CXVII - Circular Letter No. 3,328, of July 7, 2008;

CXVIII - Circular Letter No. 3,333, of July 30, 2008;

CXIX - Circular Letter No. 3,356, of December 3, 2008;

CXX - Circular Letter No. 3,357, of December 3, 2008;

CXXI - Circular Letter No. 3,359, of December 16, 2008;

CXXII - Circular Letter No. 3,361, of December 19, 2008;

CXXIII - Circular Letter No. 3,367, of December 26, 2008;

CXXIV - Circular Letter No. 3,387, of March 24, 2009;

CXXV - Circular Letter No. 3,391, of March 31, 2009;

CXXVI - Circular Letter No. 3,397, of May 4, 2009;

CXXVII - Circular Letter No. 3,398, of May 7, 2009;

CXXVIII - Circular Letter No. 3,410, of August 13, 2009;

CXXIX - Circular Letter No. 3,414, of September 30, 2009;

CXXX - Circular Letter No. 3,432, of March 1, 2010;

CXXXI - Circular Letter No. 3,435, of March 18, 2010;

CXXXII - Circular Letter No. 3,445, of April 26, 2010;

CXXXIII - Circular Letter No. 3,447, of May 12, 2010;

CXXXIV - Circular Letter No. 3,450, of June 7, 2010;

CXXXV - Circular Letter No. 3,475, of December 17, 2010;

CXXXVI - Circular Letter No. 3,485, of January 28, 2011;

CXXXVII - Circular Letter No. 3,490, of March 3, 2011;

CXXXVIII - Circular Letter No. 3,495, of March 30, 2011;

CXXXIX - Circular Letter No. 3,500, of April 25, 2011;

CXL - Circular Letter No. 3,516, of July 21, 2011;

CXLI - Circular Letter No. 3,528, of December 28, 2011;

CXLII - Circular Letter No. 3,531, of January 13, 2012;

CXLIII - Circular Letter No. 3,536, of February 6, 2012;

CXLIV - Circular Letter No. 3,543, of March 26, 2012;

CXLV - Circular Letter No. 3,548, of April 11, 2012;

CXLVI - Circular Letter No. 3,553, of May 18, 2012

CXLVII - Circular Letter No. 3,557, of June 4, 2012;

CXLVIII - Circular Letter No. 3,592, of April 16, 2013;

CXLIX - Circular Letter No. 3,602, of June 13, 2013;

CL - Circular Letter No. 3,606, of July 5, 2013;

CLI - Circular Letter No. 3,623, of December 19, 2013;

CLII - Circular Letter No. 3,624, of December 26, 2013;

CLIII - Circular Letter No. 3,658, of May 13, 2014;

CLIV - Circular Letter No. 3,660 of May 20, 2014;

CLV - Circular Letter No. 3,672 of September 22, 2014;

CLVI - Circular Letter No. 3,725 of September 15, 2015;

CLVII - Circular Letter No. 3,729, of October 8, 2015;

CLVIII - Circular Letter No. 3,731 of October 13, 2015;

CLIX - Circular Letter No. 3,738 of December 9, 2015;

CLX - Circular Letter No. 3,743 of December 18, 2015;

CLXI - Circular Letter No. 3,745, of December 22, 2015;

CLXII - Circular Letter No. 3,750 of January 25, 2016;

CLXIII - Circular Letter No. 3,767 of May 23, 2016;

CLXIV - Circular Letter No. 3,769 of June 20, 2016;

CLXV - Circular Letter No. 3,782 of September 19, 2016;

CLXVI - Circular Letter No. 3,791 of December 1, 2016;

CLXVII - Circular Letter No. 3,792 of December 15, 2016;

CLXVIII - Circular Letter No. 3,794 of December 15, 2016;

CLXIX - Circular Letter No. 3,796 of December 19, 2016;

CLXX - Circular Letter No. 3,797, of December 21, 2016;

CLXXI - Circular Letter No. 3,809 of March 10, 2017;

CLXXII - Circular Letter No. 3,814, of April 17, 2017;

CLXXIII - Circular Letter No. 3,821 of May 24, 2017;

CLXXIV - Circular Letter No. 3,828 of June 19, 2017;

CLXXV - Circular Letter No. 3,846 of December 1, 2017;

CLXXVI - Circular Letter No. 3,874 of April 3, 2018;

CLXXVII - Circular Letter No. 3,883 of May 29, 2018;

CLXXVIII - Circular Letter No. 3,896 of August 7, 2018;

CLXXIX - Circular Letter No. 3,902 of August 22, 2018;

CLXXX - Circular Letter No. 3,921, of December 7, 2018;

CLXXXI - Circular Letter No. 3,929 of January 21, 2019;

CLXXXII - Circular Letter No. 3,935 of February 25, 2019;

CLXXXIII - Circular Letter No. 3,940 of March 22, 2019;

CLXXXIV - Circular Letter No. 3,941 of March 22, 2019;

CLXXXV - Circular Letter No. 3,951, of July 3, 2019;

CLXXXVI - Circular Letter No. 3,960 of July 24, 2019;

CLXXXVII - Circular Letter No. 3,983 of November 7, 2019;

CLXXXVIII - Circular Letter No. 3,993 of December 23, 2019;

CLXXXIX - Circular Letter No. 3,994 of December 23, 2019;

CXC - Circular Letter No. 4,003 of February 4, 2020;

CXCI - Circular Letter No. 4,050 of May 13, 2020;

CXCII - Circular Letter No. 4,065 of June 30, 2020;

CXCIII - Circular Letter No. 4,071 of July 21, 2020;

CXCIV - BCB Normative Instruction No. 25 of October 8, 2020;

CXCV - BCB Normative Instruction No. 39 of November 3, 2020;

CXCVI - BCB Normative Instruction No. 66 of December 28, 2020;

CXCVII - BCB Normative Instruction No. 89 of March 19, 2021;

CXCVIII - BCB Normative Instruction No. 138 of August 4, 2021;

CXCIX - BCB Normative Instruction No. 154 of September 22, 2021;

CC - BCB Normative Instruction No. 206 of December 13, 2021;

CCI - BCB Normative Instruction No. 208 of December 15, 2021;

CCII - BCB Normative Instruction No. 220 of December 24, 2021;

CCIII - BCB Normative Instruction No. 230 of January 17, 2022;

CCIV - BCB Normative Instruction No. 250, of March 29, 2022;

CCV - items 1 to 44 of Circular Letter No. 3,023, of June 11, 2002;

CCVI - items 48 to 55 of Circular Letter No. 3,023, of June 11, 2002;

CCVII - items 1 to 7 of Circular Letter No. 3,073, of December 30, 2002;

CCVIII - items 10 to 13 of Circular Letter No. 3,073, of December 30, 2002;

CCIX - items 1 to 8 of Circular Letter No. 3,360, of December 18, 2008;

CCX - items 12 to 15 of Circular Letter No. 3,360, of December 18, 2008; and

CCXI - Articles 2 to 4 of Circular Letter No. 3,998, of December 30, 2019.

Art. 2. The provisions of this Normative Instruction apply to accounting documents prepared from the reference date of July 2022.

Art. 3. This Normative Instruction enters into force on July 1, 2022.

João André Calvino Marques Pereira

NOTE 181/2022–BCB/DENOR, OF MARCH 31, 2022

Justifies proposal for the issuance of a normative instruction revoking normative acts creating accounting items of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

Head of Denor:

This Technical Note justifies the proposal for the issuance of a normative instruction under the competence of the Financial System Regulation Department (Denor), using the authority granted by Article 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 Articles 12 of CMN Resolution No. 4,858, of October 23, 2020, and 10 of BCB Resolution No. 92, of May 6, 2021, for the revocation of normative acts creating accounting items of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

Initially, it is important to highlight that Decree No. 10,139, of November 28, 2019, established the obligation for bodies and entities of the direct, autarchic, and foundation federal public administration to review and consolidate normative acts issued within the scope of their respective competencies, in order to rationalize the regulatory process.
In light of the provisions of this decree, a task force was constituted within this Department to plan and execute the review of normative acts dealing with themes whose competence for elaborating normative proposals of this Unit lies with the Department, according to the Internal Regulations of the Central Bank. In this review, the need to consolidate the accounting items of each of the following accounting groups that make up the list of accounts of Cosif, according to BCB Resolution No. 92, of 2021, was identified: Realizable Assets; Permanent Assets; Active Compensation; Liabilities Payable; Equity; Creditor Result; Debtor Result; and Passive Compensation.
Thus, considering that the codes and nomenclatures of subgroups, subgroup breakdowns, titles, and subtitles of the accounting list of Cosif, as well as the functions and attributes of the accounting titles and subtitles, and, where applicable, the Estban code of the accounting titles, were consolidated in accordance with the provisions established by the aforementioned BCB Resolution No. 92, of 2021, it is necessary to issue a normative instruction for the express revocation of previous normative acts regulating the matter, in accordance with Article 7 of Decree No. 10,139, of 2019.
Finally, despite Decree No. 10,411, of 2020, determining, in compliance with Article 5 of Law No. 13,874, of September 20, 2019, that proposals for normative acts of general interest of economic agents formulated by bodies and entities of the direct, autarchic, and foundation federal public administration must be preceded by a regulatory impact analysis (RIA), according to Article 4, item IV, of this Decree, the obligation to prepare an RIA may be waived for a normative act aimed at updating or revoking norms considered obsolete, without alteration of merit. In this manner, in light of this provision, the normative instruction now proposed is exempt from the preparation of an RIA.

For your consideration.

Uverlan Rodrigues Primo
Consultant

Agreed.

João André Calvino Marques Pereira Department Head