2022-10-27 | Instrução Normativa BCB 315

Added 2026-09-28

Normative Instruction BCB No. 315 — Defines the accounting items of the Debtor Result group of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)

This instruction defines the accounting items for the Debtor Result group within the Cosif chart of accounts, requiring financial institutions and other authorized entities to record expenses in specific operational and non-operational subgroups. It mandates detailed segregation of operational expenses into categories such as funding, loan obligations, leasing, foreign exchange, and securities, specifying exact account codes and attributes for each item. The regulation also establishes sub-items for debentures, judicial deposits, and contributions to credit guarantee funds, with certain provisions effective from May 1, 2024, and July 1, 2024.

Brazil

Banco Central do Brasil

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Chart of Accounts Group 8 - Debtor Result Accounts

NORMATIVE INSTRUCTION BCB NO. 315, OF OCTOBER 27, 2022

Regulatory document revoked, as of 1/1/2025, by Normative Instruction BCB No. 432, of 12/1/2023.

Defines the accounting items of the Debtor Result group of the chart of accounts 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.

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Lineage: Superseded

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Timeline

Amended 5 times · last 2024-09-17

• 2024-09-17BCBNormative Instruction BCB No. 523 of September 17, 2024amends
• 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
• 2023-12-02BCBNormative Instruction BCB No. 432 of December 1, 2023supersedes
• 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

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