Normative Instruction BCB No. 282 — Establishes Document Models No. 6 – Consortium Resources Statement and No. 7 – Statement of Variations in Group Availability

Consortium administrators authorized by the Central Bank of Brazil must submit the Consortium Resources Statement and the Statement of Variations in Group Availability using the specific Cosif document models defined in Annexes I and II. These reporting obligations apply to accounting documents prepared with a reference date of July 2022 or later, replacing the previous requirements of Circular Letter No. 3,147. The regulation specifies detailed account codes and line items for assets, liabilities, and compensations, and mandates that values received by groups in formation be adjusted to reflect their specific purpose after reclassification.

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BCB NORMATIVE INSTRUCTION NO. 282, OF APRIL 27, 2022

Establishes the models for documents No. 6 – Consortium Resources Statement and No. 7 – Statement of Variations in Group Availability of 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 conferred by art. 23, item I, subsection "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84,287, of February 27, 2015, and based on art. 15, item I, of BCB Resolution No. 146, of September 28, 2021,

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Amended 1 time · last 2026-04-24

2026-04-24BCBCentral Bank of Brazil Instruction Normative No. 727 of April 24, 2026amends

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