RegAlertRule · BCB · 27 Apr 2022 · Instrução Normativa BCB 282
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 Document No. 6 (Consortium Resources Statement) and Document No. 7 (Statement of Variations in Group Availability) to the Central Bank of Brazil. These documents replace models from Circular Letter No. 3,147/2004 and apply to accounting periods starting July 2022. Document No. 7 requires recording group receipts in account 07.9.0.0.0-4 and payments in account 08.9.0.0.0-7, adjusting values for groups in formation to reflect their purpose. The instruction enters into force on July 1, 2022.
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,
RESOLVES:
Art. 1 Consortium administrators authorized to operate by the Central Bank of Brazil must submit the Consortium Resources Statement and the Statement of Variations in Group Availability, as provided for in BCB Resolution No. 146, of September 28, 2021, to the Central Bank of Brazil in the form of the following documents of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif):
I - Document No. 6 – Consortium Resources Statement, in accordance with Annex I to this Normative Instruction; and
II - Document No. 7 – Statement of Variations in Group Availability, in accordance with Annex II to this Normative Instruction.
Art. 2 In preparing Document No. 7 – Statement of Variations in Group Availability, the following must be observed:
I - in the Other account, code 07.9.0.0.0-4, the values received by the group must be recorded:
a) resulting from eventual obligations assumed with the administrator;
b) relating to groups in formation; and
c) relating to other events for which there is no specific account;
II - in the Other account, code 08.9.0.0.0-7, payments to the administrator must be recorded:
a) resulting from eventual obligations of the group;
b) the prorated values; and
c) the values relating to other events for which there is no specific account; and
III - after the reclassification of the values received by groups in formation, initially registered in sub-accounts 1.2.9.90.55.00-9 Consortium Resources of Groups in Formation and 4.9.8.82.05.00-2 Groups in Formation, the reported values must be adjusted, in order to evidence the purpose of the receipt made. (Wording given by BCB Normative Instruction No. 608, of 8/4/2025.)
Art. 3 The provisions of this Normative Instruction apply to accounting documents prepared from the reference date of July 2022.
Art. 4 Circular Letter No. 3,147, of September 29, 2004, is hereby revoked.
Art. 5 This Normative Instruction enters into force on July 1, 2022.
João André
Calvino Marques Pereira
ANNEX I
Document No. 6 – Consortium Resources Statement
Reference date: //___
Administrator:
CNPJ:
Values in R$ 1.00
ANNEX I
(Annex I with wording given by BCB Normative Instruction No. 608, of 8/4/2025.)
Document No. 6 - Consortium Resources Statement
CONSORTIUM
RESOURCES STATEMENT
Reference Date:
//___
ANNEX I
(Annex I with wording given, from 1/7/2026, by BCB Normative Instruction No. 727, of 24/4/2026.)
Document No. 6 - Consortium Resources Statement
CONSORTIUM
RESOURCES STATEMENT
Reference Date:
//___
Administrator:
CNPJ:
Values in R$ 1.00, including cents
| DISCRIMINATION | CODES | VALUE |
| REALIZABLE ASSET | 1.0.0.00.00.00-9 | |
| AVAILABILITY | 1.1.0.00.00.00-2 | |
| Cash | 1.1.1.00.00.00-9 | |
| CASH | 1.1.1.90.00.00-0 | |
| Bank Deposits | 1.1.2.00.00.00-6 | |
| BANK DEPOSITS | 1.1.2.92.00.00-3 | |
| INTERFINANCIAL LIQUIDITY APPLICATIONS | 1.2.0.00.00.00-5 | |
| Others | 1.2.9.00.00.00-8 | |
| FINANCIAL APPLICATIONS | 1.2.9.90.00.00-9 | |
| Group Availability | 1.2.9.90.12.00-4 | |
| Linked to Drawings - Selic | 1.2.9.90.25.00-8 | |
| Linked to Drawings - Other Applications | 1.2.9.90.35.00-5 | |
| Consortium Resources of Groups in Formation | 1.2.9.90.55.00-9 | |
| OTHER CREDITS | 1.8.0.00.00.00-3 | |
| Specific Values | 1.8.7.00.00.00-2 | |
| ADVANCES OF RESOURCES TO THIRD PARTIES | 1.8.7.80.00.00-4 | |
| VALUES TO BE RECEIVED – CASH BALANCE ADJUSTMENT | 1.8.7.82.00.00-0 | |
| SEIZED OR RECOVERED GOODS | 1.8.7.88.00.00-8 | |
| RIGHTS FOR CREDITS IN QUALIFICATION PROCESS | 1.8.7.89.00.00-1 | |
| RIGHTS AGAINST DULY DRAWN CONSORTIUM MEMBERS | 1.8.7.93.0000-2 | |
| Normal | 1.8.7.93.05.00-7 | |
| Overdue | 1.8.7.93.15.00-4 | |
| In Judicial Collection – Groups in Progress | 1.8.7.93.20.00-6 | |
| CHECKS AND OTHER VALUES TO BE RECEIVED | 1.8.7.98.00.00-7 | |
| Various | 1.8.8.00.00.00-9 | |
| DEBTORS FOR DEPOSITS AS GUARANTEE | 1.8.8.40.00.00-5 | |
| For Filing Civil Appeals | 1.8.8.40.30.00-6 | |
| Others | 1.8.8.40.90.00-8 | |
| ACTIVE COMPENSATION | 3.0.0.00.00.00-7 | |
| Consortium | 3.0.7.00.00.00-6 | |
| MONTHLY FORECAST OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS | 3.0.7.75.00.00-4 | |
| CONTRIBUTIONS DUE TO THE GROUP | 3.0.7.78.00.00-3 | |
| VALUE OF GOODS OR SERVICES TO BE DRAWN | 3.0.7.82.00.00-4 | |
| VARIOUS ACTIVE COMPENSATION ACCOUNTS | 3.0.7.99.00.00-4 | |
| LIABILITY | 4.0.0.00.00.00-6 | |
| OTHER OBLIGATIONS | 4.9.0.00.00.00-3 | |
| Various Obligations | 4.9.8.00.00.00-9 | |
| OBLIGATIONS WITH CONSORTIUM MEMBERS | 4.9.8.82.00.00-7 | |
| Groups in Formation | 4.9.8.82.05.00-2 | |
| Unidentified Receipts | 4.9.8.82.07.00-0 | |
| Contributions of Undrawn Consortium Members | 4.9.8.82.10.00-4 | |
| VALUES TO BE TRANSFERRED | 4.9.8.86.00.00-9 | |
| Administration Fee | 4.9.8.86.10.00-6 | |
| Insurance Premiums | 4.9.8.86.15.00-1 | |
| Fines and Late Interest | 4.9.8.86.20.00-3 | |
| Termination Fine | 4.9.8.86.22.00-1 | |
| Court Costs | 4.9.8.86.25.00-8 | |
| Expenses for Registration of Guarantee Contracts | 4.9.8.86.30.00-0 | |
| Other Resources | 4.9.8.86.35.00-5 | |
| Values to be Transferred - Closure | 4.9.8.86.95.00-7 | |
| OBLIGATIONS FOR DRAWINGS TO BE DELIVERED | 4.9.8.91.00.00-3 | |
| Drawn consortium members active | 4.9.8.91.10.00-0 | |
| Drawn consortium members excluded/withdrawn | 4.9.8.91.20.00-7 | |
| OBLIGATIONS WITH THE ADMINISTRATOR | 4.9.8.92.00.00-6 | |
| RESOURCES TO BE RETURNED TO CONSORTIUM MEMBERS | 4.9.8.94.00.00-2 | |
| Active In Progress | 4.9.8.94.10.00-9 | |
| Active – By Proration | 4.9.8.94.15.00-4 | |
| Withdrawn or Excluded | 4.9.8.94.20.00-6 | |
| GROUP RESOURCES | 4.9.8.98.00.00-4 | |
| Reserve Fund | 4.9.8.98.15.00-6 | |
| Reserve Fund Transformed into Common Fund | 4.9.8.98.16.00-5 | |
| Reserve Fund to be Received from Drawn Consortium Members | 4.9.8.98.17.00-4 | |
| (-) Resources Used from Reserve Fund | 4.9.8.98.18.00-3 | |
| (+/-) Yields and Fair Value Adjustment of Financial Applications of Consortium Groups | 4.9.8.98.20.00-8 | |
| Retained Fines and Late Interest | 4.9.8.98.30.00-5 | |
| Retained Termination Fine | 4.9.8.98.35.00-0 | |
| Resources in Qualification Process | 4.9.8.98.40.00-2 | |
| Cash Balance Adjustment | 4.9.8.98.45.00-7 | |
| (+/-) Update of Rights | 4.9.8.98.50.00-9 | |
| (+/-) Update of Obligations | 4.9.8.98.60.00-6 | |
| (-) Unrecoverable Values | 4.9.8.98.90.00-7 | |
| PASSIVE COMPENSATION | 9.0.0.00.00.00-1 | |
| Consortium | 9.0.7.00.00.00-0 | |
| MONTHLY RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS | 9.0.7.75.00.00-8 | |
| GROUP OBLIGATIONS BY CONTRIBUTIONS | 9.0.7.78.00.00-7 | |
| GOODS OR SERVICES TO BE DRAWN - VALUE | 9.0.7.82.00.00-8 | |
| VARIOUS PASSIVE COMPENSATION ACCOUNTS | 9.0.7.99.00.00-8 |
Director responsible for
Accounting Accounting Professional
CRC: CPF:
Location and Date
ANNEX II
Document No. 7 - Statement of Variations in Group Availability
Reference date: //__
Administrator:
CNPJ:
Values in R$ 1.00
ANNEX II
(Annex II with wording given, from 1/7/2026, by BCB Normative Instruction No. 727, of 24/4/2026.)
Document No. 7 – Statement of Variations in Group Availability
STATEMENT OF VARIATIONS IN GROUP
AVAILABILITY
Reference Date:
//__
Administrator:
CNPJ:
Values in R$ 1.00, including cents
| DISCRIMINATION | CODES | VALUE IN PERIOD |
| AVAILABILITY (on __ / __ / __ ) | 06.0.0.0.0-8 | |
| Cash | 06.1.0.0.0-5 | |
| Bank Deposits | 06.2.0.0.0-2 | |
| Checks in Collection | 06.4.0.0.0-6 | |
| Group Financial Applications | 06.5.0.0.0-3 | |
| Financial Applications Linked to Drawings | 06.6.0.0.0-0 | |
| Deposits or Judicial Blocks | 06.7.0.0.0-7 | |
| (+) COLLECTED RESOURCES | 07.0.0.0.0-1 | |
| Contributions for Acquisition of Goods | 07.1.0.0.0-8 | |
| Administration Fee | 07.2.0.0.0-5 | |
| Contributions to Reserve Fund | 07.3.0.0.0-2 | |
| Financial Application Yields | 07.4.0.0.0-9 | |
| Fines and Late Interest | 07.5.0.0.0-6 | |
| Insurance Premiums | 07.6.0.0.0-3 | |
| Court Costs | 07.7.0.0.0-0 | |
| Reimbursement of Registration Expenses | 07.8.0.0.0-7 | |
| Others | 07.9.0.0.0-4 | |
| (-) RESOURCES USED | 08.0.0.0.0-4 | |
| Acquisition of Goods | 08.1.0.0.0-1 | |
| Administration Fee | 08.2.0.0.0-8 | |
| Fines and Late Interest | 08.3.0.0.0-5 | |
| Insurance Premiums | 08.4.0.0.0-2 | |
| Court Costs | 08.5.0.0.0-9 | |
| Return to Disconnected Consortium Members | 08.6.0.0.0-6 | |
| Contract Registration Expenses | 08.7.0.0.0-3 | |
| Others | 08.9.0.0.0-7 | |
| AVAILABILITY (on __ / __ / __ ) | 09.0.0.0.0-7 | |
| Cash | 09.1.0.0.0-4 | |
| Bank Deposits | 09.2.0.0.0-1 | |
| Checks in Collection | 09.4.0.0.0-5 | |
| Group Financial Applications | 09.5.0.0.0-2 | |
| Financial Applications Linked to Drawings | 09.6.0.0.0-9 | |
| Deposits or Judicial Blocks | 09.7.0.0.0-6 |
Director responsible for
Accounting Accounting Professional
CRC: CPF:
Location and Date
note 179/2022
– BCB/DENOR, OF MARCH 31, 2022
Justifies proposal for issuance of normative instruction establishing 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).
Head of Denor,
This Note justifies the proposal for issuance of a normative instruction by 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 observing item I of art. 15 of BCB Resolution No. 146, of September 28, 2021.
-
Initially, it is important to highlight that Decree No. 10.139, of November 28, 2019, established the obligation for the bodies and entities of the direct, autarchic, and foundational federal public administration to review and consolidate the 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 topics whose competence for drafting normative proposals belongs to this Unit, according to the Internal Regulations of the Central Bank. In this review, Resolution BCB No. 156, of October 19, 2021, was issued, which provides for the accounting criteria and procedures to be observed by consortium administrators authorized to operate by the Central Bank of Brazil in the bookkeeping of consortium groups.
-
Regarding this, the model of the accounting documents of the consortium groups, embodied in documents No. 6 – Demonstration of Consortium Resources and No. 7 – Demonstration of Variations in Availability, part of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), remained regulated by Circular Letter No. 3.147, of September 29, 2004, whose other provisions were incorporated into the regulation dealing with the bookkeeping of consortium groups.
-
Thus, this draft instruction normative provides for the models for elaborating the aforementioned Cosif documents, currently embodied in Annexes II and III of Circular Letter No. 3.147, of 2004, in addition to consolidating an item of Circular Letter No. 3.445, of April 26, 2010, allowing for the revocation of previous norms that went through the consolidation process.
-
Finally, in compliance with the provisions of Article 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 for economic agents formulated by bodies and entities of the direct, autarchic, 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 (AIR).
-
However, according to item VI of § 2 of Article 3 of the aforementioned Decree, the obligation of AIR does not apply to normative acts that aim to consolidate other norms on specific matters, without alteration of merit. In this way, in light of this provision, the instruction normative hereby proposed is exempt from the preparation of an AIR.
For your consideration.
Uverlan Rodrigues Primo
Consultant
Agreed.
João André Calvino Marques Pereira
Department Head
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A newer document in RegAlert amends this one; it applies as amended.
The links and the sentences they come from (5)
- Supersedes
- Circular Letter No. 3147 dated 2004-09-29Not in RegAlert
“Art. 4 Circular Letter No. 3,147, of September 29, 2004, is hereby revoked.”
- Amended by
“Amends Instruction Normative BCB No. 282, of April 27, 2022”
“Amends Instruction Normative BCB No. 282, of April 27, 2022, which establishes the document models No. 6 – Consortium Resources Statement and No. 7 – Group Availability Variations Statement of the Accounting Standard of the Institutions Re…”
- Issued under
“and based on art. 15, item I, of BCB Resolution No. 146, of September 28, 2021”
- Ordinance No. 84287 dated 2015-02-27Not in RegAlert
“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”
Mentions (1): 1 document this one mentions without changing it
- Refers to
“In this review, Resolution BCB No. 156, of October 19, 2021, was issued, which provides for the accounting criteria and procedures to be observed by consortium administrators”
Timeline
Amended 2 times · last 2026-04-24
- 2026-04-24
BCBCentral Bank of Brazil Instruction Normative No. 727 of April 24, 2026amends
- 2025-04-08
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