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.

The Head of the Department of Regulation of the Financial System (Denor), in the exercise of the authority 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 art. 12 of CMN Resolution No. 4.858, of October 23, 2020, and art. 10 of BCB Resolution No. 92, of May 6, 2021,

R E S O L V E S:

CHAPTER I

ON THE OBJECT AND SCOPE OF APPLICATION

Art. 1º This Normative Instruction 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.

CHAPTER II

ON DEBTOR RESULT ACCOUNTS

Section I

General Provisions

Art. 2º The institutions mentioned in art. 1° must record expenses in group 8 – DEBTOR RESULT, segregated into the following subgroups:

I - 8.1.0.00.00-5 (-) OPERATIONAL EXPENSES;

II - 8.3.0.00.00-3 (-) NON-OPERATIONAL EXPENSES;

III - 8.8.0.00.00-8 (-) ALLOCATION OF INTERNAL RESULTS; and

IV - 8.9.0.00.00-7 (-) DETERMINATION OF RESULT.

Sole Paragraph. For the purposes of the caput, operational expenses are considered to be expenses related to the typical and habitual activities of the institution.

Section II

On Operational Expenses

Art. 3º The institutions mentioned in art. 1º must record their operational expenses in the items of subgroup 8.1.0.00.00-5 (-) OPERATIONAL EXPENSES, segregated into the following subgroup breakdowns:

I - 8.1.1.00.00-8 (-) Funding Expenses;

II - 8.1.2.00.00-1 (-) Expenses for Obligations from Loans and Pass-throughs;

III - 8.1.3.00.00-4 (-) Leasing Expenses;

IV - 8.1.4.00.00-7 (-) Foreign Exchange Expenses;

V - 8.1.5.00.00-0 (-) Expenses with Securities and Financial Derivative Instruments;

VI - 8.1.6.00.00-3 (-) Participation Expenses;

VII - 8.1.7.00.00-6 (-) Administrative Expenses;

VIII - 8.1.8.00.00-9 (-) Procurement and Asset Adjustments; and

IX - 8.1.9.00.00-2 (-) Other Operational Expenses.

Art. 4º The accounting recording of the items of the subgroup breakdown 8.1.1.00.00-8 (-) Funding Expenses must be carried out in the following accounting titles, all with Estban code 712:

I - 8.1.1.10.00-5 (-) SAVINGS DEPOSIT EXPENSES, with attributes UBSERLMZ, whose function is to record funding expenses for savings deposits that constitute the effective cost of the institution, in the period;

II - 8.1.1.15.00-0 (-) EXPENSES FOR SECURITIES AND FINANCIAL INSTRUMENTS ABROAD, with attributes UBILMN, whose function is to record expenses for obligations from securities and financial instruments issued abroad;

III - 8.1.1.20.00-2 (-) INTERBANK DEPOSIT EXPENSES, with attributes UBDIFJASWERLMNZ, whose function is to record funding expenses for interbank deposits, which constitute the effective cost of the institution, in the period;

IV - 8.1.1.25.00-7 (-) ADVANCE NOTICE DEPOSIT EXPENSES, with attributes UBERLMZ, whose function is to record funding expenses for advance notice deposits, which constitute the effective cost of the institution, in the period;

V - 8.1.1.30.00-9 (-) TIME DEPOSIT EXPENSES, with attributes UBDIFERLMNZ, whose function is to record funding expenses for time deposits, which constitute the effective cost of the institution, in the period;

VI - 8.1.1.35.00-4 (-) AUTOMATIC ROLLOVER TIME DEPOSIT EXPENSES, with attributes UBELM, whose function is to record expenses related to automatic rollover time deposits, which constitute the effective cost of the institution, in the period;

VII - 8.1.1.40.00-6 (-) JUDICIAL DEPOSIT EXPENSES, with attributes UBSWERLMZ, whose function is to record expenses incurred on judicial deposits, which constitute the effective cost of the institution, in the period;

VII - 8.1.1.40.00-6 (-) EXPENSES FOR JUDICIAL AND ADMINISTRATIVE DEPOSITS MAINTAINED IN THE INSTITUTION, with attributes UBDIFSWERLMZ, whose function is to record expenses incurred on judicial and administrative deposits that have not been passed on to public entities, in accordance with current legislation; (Wording given, as of 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

VIII - 8.1.1.45.00-1 (-) SPECIAL DEPOSIT EXPENSES, with attributes UBELMZ, whose function is to record funding expenses for special deposits, which constitute the effective cost of the institution, in the period;

VIII - 8.1.1.45.00-1 (-) SPECIAL DEPOSIT EXPENSES, with attributes UBDLMZ, whose function is to record funding expenses for special deposits that constitute the effective cost of the institution, in the period; (Wording given, as of 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

IX - 8.1.1.46.00-0 (-) EXPENSES FOR DEPOSITS FROM FUNDS AND PROGRAMS, with attributes MZ, whose function is to record funding expenses for deposits from funds and programs that constitute the effective cost of the institution, in the period;

X - 8.1.1.47.00-9 (-) FGTS DEPOSIT EXPENSES, with attributes MZ, whose function is to record funding expenses for FGTS deposits, which constitute the effective cost of the institution, in the period;

XI - 8.1.1.50.00-3 (-) COMMITTED OPERATIONS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record funding expenses for resources for committed operations, backed by own or third-party securities, which constitute the effective cost of the institution, in the period;

XII - 8.1.1.55.00-8 (-) OBLIGATION ASSUMPTION CONTRACT EXPENSES, with attributes UBDKIFACTSWELMNZ, whose function is to record the value of expenses with obligation assumption contracts, debts, or financing operations, as well as those that enable the raising of resources based on credit instruments, securities and/or other financial assets, assumed by the institution;

XIII - 8.1.1.60.00-0 (-) FOREIGN EXCHANGE ACCEPTANCE EXPENSES, with attributes UBFLZ, whose function is to record funding expenses for resources from foreign exchange acceptances, which constitute the effective cost of the institution, in the period;

XIV - 8.1.1.65.00-5 (-) AGRIBUSINESS CREDIT LETTER EXPENSES, with attributes UBIFRLMNZ, whose function is to record funding expenses for resources from Agribusiness Credit Letters, which constitute the effective cost of the institution, in the period;

XIV - 8.1.1.65.00-5 (-) AGRIBUSINESS CREDIT LETTER EXPENSES, with attributes UBDIFRLMNZ, whose function is to record funding expenses for resources from Agribusiness Credit Letters, which constitute the effective cost of the institution, in the period; (Wording given, as of 1/7/2024, by Normative Instruction BCB No. 481, of 6/28/2024.)

XV - 8.1.1.70.00-7 (-) REAL ESTATE LETTER EXPENSES, with attributes USWELMZ, whose function is to record funding expenses for resources from the issuance of real estate letters, which constitute the effective cost of the institution, in the period;

XVI - 8.1.1.75.00-2 (-) REAL ESTATE CREDIT LETTER EXPENSES, with attributes UBISWERLMZ, whose function is to record funding expenses for resources from the issuance of real estate credit letters that constitute the effective cost of the institution, in the period;

XVII - 8.1.1.77.00-0 (-) GUARANTEED REAL ESTATE LETTER EXPENSES, with attributes UBIFSWELM, whose function is to record funding expenses for resources from the issuance of Guaranteed Real Estate Letters (LIG) that constitute the effective cost of the institution, in the period;

XVIII - 8.1.1.80.00-4 (-) MORTGAGE LETTER EXPENSES, with attributes USWELMZ, whose function is to record funding expenses for mortgage letters, which constitute the effective cost of the institution, in the period;

XIX - 8.1.1.82.00-2 (-) FINANCIAL LETTER EXPENSES, with attributes UBDIFSWERLMNZ, whose function is to record funding expenses for resources resulting from the issuance of financial letters that constitute the effective cost of the institution, in the period;

XX - 8.1.1.83.00-1 (-) LETTERS – OTHERS, with attributes UBASWELMZ, whose function is to record funding expenses for resources from other types of letters, for which there is no specific item, that constitute the effective cost of the institution, in the period;

XXI - 8.1.1.85.00-9 (-) CONTRIBUTION TO CREDIT GUARANTEE FUND EXPENSES, with attributes UBDIFSWERLMNZ, whose function is to record expenses with contribution to the Credit Guarantee Fund (FGC) or the Credit Cooperativism Guarantee Fund (FGCoop) that constitute the effective cost of the institution, in the period;

XXII - 8.1.1.87.00-7 (-) STRUCTURED OPERATIONS CERTIFICATE EXPENSES, with attributes UBIELMZ, whose function is to record expenses related to the funding component through Structured Operations Certificates (COE);

XXIII - 8.1.1.88.00-6 (-) FUNDING EXPENSES FROM ISSUANCES BY CONTROLLED ENTITIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION, with attributes UBDKIFJACTSWELMNHZ, whose function is the recording, by the lead institution, in the accounting documents of the Prudential Conglomerate, of funding expenses through debt securities issued by controlled entities not subject to authorization by the Central Bank of Brazil;

XXIV - 8.1.1.89.00-5 (-) OBLIGATIONS FROM INVESTMENT FUND SHARES EXPENSES, with attributes UBDKIFJACTSWELMNHZ, whose function is the recording, by the lead institution, in the accounting documents of the Prudential Conglomerate, of expenses resulting from obligations from investment fund shares consolidated by the institution;

XXV - 8.1.1.90.00-1 BOND EXPENSES, with attributes AWNHZ, whose function is to record funding expenses for resources from the issuance of bonds, which constitute the effective cost of the institution, in the period; and

XXVI - 8.1.1.95.00-6 (-) APE – SPECIAL DEPOSIT EXPENSES, with attributes SZ, whose function is to record funding expenses for special deposits, which constitute the effective cost of the institution, in the period.

Sole Paragraph. The following accounting titles must be segregated into sub-titles:

I - 8.1.1.50.00-3 (-) COMMITTED OPERATIONS EXPENSES:

a) 8.1.1.50.10-6 (-) Own Portfolio, with attributes UBIFCTELMNYZ;

b) 8.1.1.50.20-9 (-) Third-Party Portfolio, with attributes UBIFCTELMNZ; and

c) 8.1.1.50.40-5 (-) Free Movement Portfolio, with attributes UBDKIFJACTSWERLMNHZ;

II - 8.1.1.55.00-8 (-) OBLIGATION ASSUMPTION CONTRACT EXPENSES, all with attributes UBDKIFACTSWELMNZ:

a) 8.1.1.55.10-1 (-) Linked to Operations Carried Out in the Country; and

b) 8.1.1.55.20-4 (-) Linked to Operations Carried Out Abroad;

III - 8.1.1.85.00-9 (-) CONTRIBUTION TO CREDIT GUARANTEE FUND EXPENSES:

a) 8.1.1.85.10-2 (-) Ordinary Contribution, with attributes UBDIFSWERLMNZ;

b) 8.1.1.85.20-5 (-) Special Contribution, with attributes UBDIFERLMNZ; and

c) 8.1.1.85.30-8 (-) Additional Contribution, with attributes UBDIFSWELMNZ; and

c) 8.1.1.85.30-8 (-) Additional Contribution, with attributes UBDIFSWELMNZ; (Wording given, as of 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

IV - 8.1.1.90.00-1 (-) BOND EXPENSES:

a) 8.1.1.90.10-4 (-) In Foreign Currency, with attributes AWHZ; and

b) 8.1.1.90.20-7 (-) In National Currency, with attributes AWNHZ.

b) 8.1.1.90.20-7 (-) In National Currency, with attributes AWNHZ; and (Wording given, as of 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

V - 8.1.1.40.00-6 (-) EXPENSES FOR JUDICIAL AND ADMINISTRATIVE DEPOSITS MAINTAINED IN THE INSTITUTION, all with attributes UBDIFSWERLMZ; (Included, as of 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

a) 8.1.1.40.50-1 (-) Expenses for Judicial and Administrative Deposits that Do Not Constitute a Reserve Fund, which is intended to record expenses incurred on judicial and administrative deposits maintained in the institution that do not constitute a specific reserve fund, in accordance with current legislation; and (Included, as of 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

b) 8.1.1.40.60-4 (-) Expenses for Judicial and Administrative Deposits that Constitute a Reserve Fund, which is intended to record expenses incurred on judicial and administrative deposits maintained in the institution that constitute a specific reserve fund, in accordance with current legislation. (Included, as of 1/5/2024, by Normative Instruction BCB No. 459, of 3/26/2024.)

Art. 5º The accounting recording of the items of the subgroup breakdown 8.1.2.00.00-1 (-) Expenses for Obligations from Loans and Pass-throughs must be carried out in the following accounting titles, all with Estban code 712:

I - 8.1.2.05.00-6 (-) LOAN EXPENSES – SFH, with attributes USWELMZ, whose function is to record expenses for loan operations with resources from the Housing Financial System, which constitute the effective cost of the institution, in the period;

II - 8.1.2.10.00-8 (-) FINANCIAL ASSISTANCE AND SPECIAL PROGRAMS EXPENSES – CENTRAL BANK, with attributes UBDIFSWELMNZ, whose function is to record expenses for financial assistance operations and special programs carried out with the Central Bank of Brazil, which constitute the effective cost of the institution in the period, as well as expenses for interest and other costs incurred on the balances presented in title 4.6.1.90.00-8 CENTRAL BANK – CREDITOR BALANCES IN RESERVES;

III - 8.1.2.11.00-7 (-) EXPENSES WITH SPECIAL TEMPORARY LIQUIDITY LINE – CENTRAL BANK, with attributes UBIELM, whose function is to record expenses related to loan operations through the Special Temporary Liquidity Line carried out under the regulation in force;

IV - 8.1.2.12.00-6 (-) LOAN EXPENSES – BNCC, with attributes RZ, whose function is to record the value of loan expenses contracted with Banco Nacional de Crédito Cooperativo S.A., which constitute the effective cost of the institution, in the period;

V - 8.1.2.15.00-3 (-) CENTRAL BANK REFINANCING EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of rediscount expenses carried out at the Central Bank, which constitute the effective cost of the institution, in the period;

VI - 8.1.2.20.00-5 (-) REFINANCING EXPENSES, with attributes UBDIFJSWERLMNZ, whose function is to record funding expenses for refinancing resources, which constitute the effective cost of the institution, in the period;

VII - 8.1.2.30.00-2 (-) LOAN EXPENSES IN THE COUNTRY – OTHER INSTITUTIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record expenses for obligations assumed by the institution with internal resources raised from other institutions, for which there is no specific item, including share loans, which constitute the effective cost of the institution, in the period;

VIII - 8.1.2.35.00-7 (-) OBLIGATIONS FROM GOLD LOANS EXPENSES, with attributes UBDKIFJACTSWERLMNHZ, whose function is to record expenses with adjustments to gold loan contracts, as well as charges resulting from these contracts, in the period;

IX - 8.1.2.40.00-9 (-) LOAN EXPENSES ABROAD, with attributes UBDKIFASWERLMNHYZ, whose function is to record expenses for exchange rate variations and other charges incurred on loans contracted abroad for pass-throughs in the Country, which constitute the effective cost of the institution, in the period;

X - 8.1.2.45.00-4 (-) PASS-THROUGH EXPENSES – NATIONAL TREASURY, with attributes UBDKERLMNZ, whose function is to record funding expenses for resources from the Secretariat of the National Treasury for pass-throughs, which constitute the effective cost of the institution, in the period;

XI - 8.1.2.50.00-6 (-) PASS-THROUGH EXPENSES – BANCO DO BRASIL, with attributes UBDKIERLMNZ, whose function is to record funding expenses for resources from Banco do Brasil S.A. for pass-throughs, which constitute the effective cost of the institution, in the period;

XII - 8.1.2.55.00-1 (-) PASS-THROUGH EXPENSES – BNDES with attributes UBDKIFJCTERLMZ, whose function is to record funding expenses for resources from the National Bank for Economic and Social Development for pass-throughs, which constitute the effective cost of the institution, in the period;

XIII - 8.1.2.60.00-3 (-) PASS-THROUGH EXPENSES – CEF, with attributes UBDKIFJSWERLNZ, whose function is to record funding expenses for resources from the Federal Savings and Loan Association for pass-throughs, which constitute the effective cost of the institution, in the period;

XIV - 8.1.2.65.00-8 (-) PASS-THROUGH EXPENSES – FINAME, with attributes UBDKIFJAELMNZ, whose function is to record funding expenses for resources from the Special Agency for Industrial Financing (FINAME) for pass-throughs, which constitute the effective cost of the institution, in the period;

XV - 8.1.2.70.00-0 (-) PASS-THROUGH EXPENSES – FINEP, with attributes UBDKILNZ, whose function is to record funding expenses for resources from the Financing Studies and Projects Agency (FINEP) for pass-throughs, which constitute the effective cost of the institution, in the period;

XVI - 8.1.2.75.00-5 (-) PASS-THROUGH EXPENSES – OTHER OFFICIAL INSTITUTIONS, with attributes UBDKIFJCTSWERLMNZ, whose function is to record funding expenses for resources from official institutions for pass-throughs, for which there is no specific item, which constitute the effective cost of the institution, in the period;

XVII - 8.1.2.80.00-7 (-) INTERBANK PASS-THROUGH EXPENSES, with attributes UBDKIFAERLMNZ, whose function is to record funding expenses for interbank resources, which constitute the effective cost of the institution, in the period;

XVIII - 8.1.2.90.00-4 (-) FOREIGN PASS-THROUGH EXPENSES, with attributes UBDKISWELMNZ, whose function is to record funding expenses for resources from abroad for pass-through to borrowers in the Country, which constitute the effective cost of the institution, in the period; and

XIX - 8.1.2.95.00-9 (-) OBLIGATIONS WITH FOREIGN BANKERS EXPENSES, with attributes UBILMNZ, whose function is to record expenses with obligations with bankers abroad, which constitute the effective cost of the institution, in the period, relating to:

a) interest, discounts, and commissions for the use of credit lines for financing exports, imports, or for creating foreign currency availability; and

b) costs resulting from overdraft balances in current accounts.

§ 1º The accounting title 8.1.2.20.00-5 (-) REFINANCING EXPENSES must be segregated into the following sub-titles:

I - 8.1.2.20.20-1 (-) National Treasury – Rural and Industrial Area, with attributes UBDIFJERLMNZ; and

II - 8.1.2.20.30-4 (-) SFH Resources, with attributes USWELMZ.

§ 2º The title 8.1.2.95.00-9 (-) OBLIGATIONS WITH FOREIGN BANKERS EXPENSES requires the following sub-titles for internal use:

I - Export;

II - Import; and

III - Others.

Art. 6º The accounting recording of the items of the subgroup breakdown 8.1.3.00.00-4 (-) Leasing Expenses must be carried out in the following accounting titles, all with Estban code 712:

I - 8.1.3.10.00-1 (-) FINANCIAL LEASING EXPENSES, with attributes UDKIASWELMNZ, whose function is to record expenses for depreciation and maintenance of leased assets, as well as other expenses related to financial leasing operations;

II - 8.1.3.20.00-8 (-) OPERATIONAL LEASING EXPENSES, with attributes UBDKIFASWELMNZ, whose function is to record expenses for depreciation and maintenance of leased assets, as well as other expenses related to operational leasing operations;

III - 8.1.3.30.00-5 (-) OBLIGATIONS FROM SUBLEASING, with attributes UALZ, whose function is to record obligations from leasing contracts carried out with companies abroad, where the institution appears as the lessee and whose assets are subject to subleasing; and

IV - 8.1.3.60.00-6 (-) LOSSES ON DISPOSITION OF LEASED ASSETS, with attributes UBDKIFASWELMNZ, whose function is to record losses determined in the period on the sale of leased assets, for a value lower than the residual book value.

Sole Paragraph. The following accounting titles must be segregated into sub-titles:

I - 8.1.3.10.00-1 (-) FINANCIAL LEASING EXPENSES, all with attributes UDKIASWELMNZ:

a) 8.1.3.10.10-4 (-) Depreciation of Leased Assets;

b) 8.1.3.10.30-0 (-) Maintenance of Leased Assets; and

c) 8.1.3.10.99-1 (-) Other Leasing Expenses;

II - 8.1.3.20.00-8 (-) OPERATIONAL LEASING EXPENSES, all with attributes UBDKIFASWELMNZ:

a) 8.1.3.20.10-1 (-) Depreciation of Leased Assets;

b) 8.1.3.20.30-7 (-) Maintenance of Leased Assets; and

c) 8.1.3.20.99-8 (-) Other Leasing Expenses; and

III - 8.1.3.60.00-6 (-) LOSSES ON DISPOSITION OF LEASED ASSETS, all with attributes UBDKIFASWELMNZ:

a) 8.1.3.60.10-9 (-) Financial Leasing; and

b) 8.1.3.60.20-2 (-) Operational Leasing.

Art. 7º The accounting recording of the items of the subgroup breakdown 8.1.4.00.00-7 (-) Foreign Exchange Expenses must be carried out in the following accounting titles, all with Estban code 712:

I - 8.1.4.20.00-1 (-) FOREIGN EXCHANGE OPERATIONS EXPENSES, with attributes UBIFCTLMNYZ, whose function is to record expenses resulting from foreign exchange operations that constitute the effective cost of the institution, in the period; and

II - 8.1.4.50.00-2 (-) EXCHANGE RATE VARIATIONS AND DIFFERENCES EXPENSES, with attributes UBIFCTLMNYZ, whose function is to record the value of variations and differences in rates between purchases and sales determined in foreign exchange operations.

Sole Paragraph. The title 8.1.4.20.00-1 (-) FOREIGN EXCHANGE OPERATIONS EXPENSES must be segregated into the following sub-titles:

I - 8.1.4.20.10-4 (-) Export, with attributes UBIFCTLMNYZ;

II - 8.1.4.20.20-7 (-) Import, with attributes UBIFCTLNYZ;

III - 8.1.4.20.30-0 (-) Financial, with attributes UBIFCTLMNYZ; and

IV - 8.1.4.20.90-8 (-) Others, with attributes UBIFCTLMNYZ.

Art. 8º The accounting recording of the items of the subgroup breakdown 8.1.5.00.00-0 (-) Expenses with Securities and Financial Derivative Instruments must be carried out in the following accounting titles, all with Estban code 712:

I - 8.1.5.10.00-7
(-) DISCOUNTS ON THE PLACEMENT OF SECURITIES, with attributes UFASWELMZ, whose function is to record the value of discounts on the placement of securities issued by the institution, represented by the difference between the placement value and the issuance value, in the period;

II - 8.1.5.20.00-4
(-) LOSSES ON FIXED INCOME SECURITIES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record losses incurred on the disposal of fixed income securities, in the period;

III - 8.1.5.30.00-1
(-) LOSSES ON VARIABLE INCOME SECURITIES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record losses incurred on the disposal of variable income securities, in the period;

IV - 8.1.5.50.00-5
(-) EXPENSES ON DERIVATIVE OPERATIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record expenses on operations with derivative financial instruments according to the modality, including negative adjustments to the market value;

V - 8.1.5.80.00-6
(-) TVM – NEGATIVE ADJUSTMENT TO MARKET VALUE, with attributes UBDIFJACTSWELMNYZ, whose function is to record:

a) the devaluations resulting from the adjustment to market value of securities and currency securities classified in the category securities for trading; and

b) the negative values transferred to the period result of securities and currency securities classified in the category securities available for sale upon the definitive sale or transfer of category, having as the counterpart the adequate equity account; and

VI - 8.1.5.95.00-8
(-) PERMANENT LOSSES, with attributes UBDIFJACTSWELMNYZ, whose function is to record permanent losses in securities and currency securities classified in the categories securities available for sale and securities held to maturity, having as the counterpart the account of the asset corresponding to the security or currency security.

§ 1º The following accounting titles must be segregated into sub-titles:

I - 8.1.5.50.00-5
(-) EXPENSES ON DERIVATIVE OPERATIONS:

a) 8.1.5.50.11-5
(-) Swap, with attributes UBDKIFJACTSWERLMNHYZ;

b)
8.1.5.50.12-2 (-) Swap – COE, with attributes UBDKIFJACTSWERLMNHYZ;

c)
8.1.5.50.13-9 (-) Swap – Hedge of Security Held to Maturity, with attributes UBDKIFJACTSWERLMNHYZ;

d)
8.1.5.50.21-8 (-) Term, with attributes UBDKIFJACTSWERLMNHYZ;

e)
8.1.5.50.22-5 (-) Term – COE, with attributes UBDKIFJACTSWERLMNHYZ;

f)
8.1.5.50.23-2 (-) Term – Hedge of Security Held to Maturity, with attributes UBDKIFJACTSWERLMNHYZ;

g)
8.1.5.50.31-1 (-) Future, with attributes UBDKIFJACTSWERLMNHYZ;

h)
8.1.5.50.33-5 (-) Future – Hedge of Security Held to Maturity, with attributes UBDKIFJACTSWERLMNHYZ;

i)
8.1.5.50.39-7 Options – Shares, with attributes UBDKIFJACTSWERLMNHYZ;

j)
8.1.5.50.40-7 (-) Options – Shares – COE, with attributes UBDKIFJACTSWERLMNHYZ;

k)
8.1.5.50.41-4 (-) Options – Financial Assets and Commodities – COE, with attributes UBDKIFJACTSWERLMNHYZ;

l)
8.1.5.50.42-1 (-) Options – Financial Assets and Commodities, with attributes UBDKIFJACTSWERLMNHYZ;

m)
8.1.5.50.43-8 (-) Options – Hedge of Security Held to Maturity, with attributes UBDKIFJACTSWERLMNHYZ;

n)
8.1.5.50.60-3 (-) Credit Derivatives, with attributes UBDKIFJACTSWERLMNHYZ;

o)
8.1.5.50.63-4 (-) Credit Derivatives – Hedge of Security Held to the Maturity, with attributes UBDIFACTSWELMNY;

p)
8.1.5.50.90-2 (-) Others, with attributes UBDKIFJACTSWERLMHYZ; and

p)
8.1.5.50.90-2 (-) Others, with attributes UBDKIFJACTSWERLMNHYZ; and (Wording given, as of 1/5/2024, by Instruction Normative BCB No. 459, of 3/26/2024.)

q) 8.1.5.50.91-9
(-) Others – COE, with attributes UBDKIFJACTSWERLMNHYZ; and

II - 8.1.5.80.00-6
(-) TVM – NEGATIVE ADJUSTMENT TO MARKET VALUE, all with attributes UBDIFJACTSWELMNYZ:

a) 8.1.5.80.10-9 (-) Securities for Trading; and

b) 8.1.5.80.20-2 (-) Securities Available for Sale.

§ 2º The title 8.1.5.20.00-4 (-) LOSSES ON FIXED INCOME SECURITIES requires the following sub-titles for internal use:

I - Federal Securities – Linked to External Resources;

II - Central Bank Notes;

III - National Treasury Notes;

IV - National Treasury Obligations;

V - State and Municipal Securities;

VI - Bills of Exchange;

VII - Bank Deposit Certificates;

VIII - Mortgage Notes;

IX - Real Estate Notes;

X - Debentures;

XI - Eletrobrás Obligations;

XII - Agrarian Debt Securities;

XIII - Mortgage Deeds;

XIV - Fixed Income Fund Shares; and

XV - Others.

§ 3º The title 8.1.5.30.00-1 (-) LOSSES ON VARIABLE INCOME SECURITIES requires the following sub-titles for internal use:

I - Shares of Open Companies;

II - Shares of Closed Companies;

III - Subscription Warrants of Open Companies;

IV - Variable Income Fund Shares; and

V - Others.

Art. 9º The accounting recording of the items of the sub-group breakdown 8.1.6.00.00-3 (-) Expenses on Participations must be carried out in the following accounting titles, all with Estban code 712:

I -
8.1.6.10.00-0 (-) EXPENSES ON ADJUSTMENTS IN INVESTMENTS ABROAD, with attributes UBDKIFACTSWELMNHYZ, whose function is to record the decrease in the value of the investment resulting from losses or effective losses, determined in branches or subsidiaries abroad; and

II -
8.1.6.20.00-7 (-) EXPENSES ON ADJUSTMENTS IN INVESTMENTS IN AFFILIATED AND CONTROLLED COMPANIES, with attributes UBDKIFACTSWERLMNHYZ, whose function is to record the decrease in the value of the investment resulting from losses or effective losses determined in affiliated or controlled companies.

Art. 10. The accounting recording of the items of the sub-group breakdown 8.1.7.00.00-6 (-) Administrative Expenses must be carried out in the following accounting titles, all with Estban code 712:

I -
8.1.7.03.00-3 (-) WATER, ENERGY AND GAS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses related to the consumption of water, energy and gas, which constitute the effective cost of the institution, in the period;

II -
8.1.7.06.00-0 (-) RENT EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of rent expenses for real estate and other third-party assets, which constitute the effective cost of the institution, in the period;

III -
8.1.7.09.00-7 (-) LEASING OF ASSETS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for leasing of third-party assets, which constitute the effective cost of the institution, in the period;

IV -
8.1.7.12.00-1 (-) COMMUNICATIONS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for communications in general, carried out with own means or with the use of third-party services, which constitute the effective cost of the institution, in the period;

V -
8.1.7.15.00-8 (-) PHILANTHROPIC CONTRIBUTIONS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for contributions and donations to philanthropic entities, which constitute the effective cost of the institution, in the period;

VI -
8.1.7.18.00-5 (-) HONORARIUM EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for honoraria of members of the directorate and boards, which constitute the effective cost of the institution, in the period;

VII -
8.1.7.21.00-9 (-) MAINTENANCE AND CONSERVATION OF ASSETS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for maintenance and conservation of own or leased assets, belonging to the period in progress;

VIII -
8.1.7.24.00-6 (-) MATERIAL EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of office supplies, spare parts, own graphic services, and also durable consumption goods of low value or with a useful life of less than one year, placed in use, which constitute effective expenses of the institution, in the period;

IX -
8.1.7.27.00-3 (-) PERSONNEL EXPENSES – BENEFITS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of benefits granted to personnel, which constitute effective expenses of the institution, in the period;

X -
8.1.7.30.00-7 (-) PERSONNEL EXPENSES – SOCIAL CHARGES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of employer contributions and similar, of a social nature, established in laws or regulations, which constitute effective expenses of the institution, in the period;

XI -
8.1.7.33.00-4 (-) PERSONNEL EXPENSES – SALARIES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of salaries of personnel effectively used in the execution of the institution's services, which constitute effective cost, in the period;

XII -
8.1.7.36.00-1 (-) PERSONNEL EXPENSES – TRAINING, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses related to the training of personnel effectively used in the execution of the institution's services, which constitute effective cost, in the period;

XIII -
8.1.7.37.00-0 (-) INTERNS REMUNERATION EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses with intern remuneration who perform services for the institution or entity, which constitute effective cost, in the period;

XIV -
8.1.7.39.00-8 (-) DATA PROCESSING EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses related to data processing, including leasing of computers, contracted services or use of own equipment, belonging to the period in current;

XV -
8.1.7.42.00-2 (-) PROMOTIONS AND PUBLIC RELATIONS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for promotions, public relations, social events, and others of the same nature carried out in the exclusive interest of the institution, belonging to the period in current;

XVI -
8.1.7.45.00-9 (-) ADVERTISING AND PUBLICITY EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for advertising and publicity carried out in the exclusive interest of the institution, belonging to the period in current;

XVII -
8.1.7.48.00-6 (-) PUBLICATIONS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for publications of notices, announcements, financial statements, reports and minutes, carried out in the exclusive interest of the institution, belonging to the period in current;

XVIII -
8.1.7.51.00-0 (-) INSURANCE EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of insurance expenses carried out in the exclusive interest of the institution, belonging to the period in current;

XIX -
8.1.7.54.00-7 (-) FINANCIAL SYSTEM SERVICES EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the expenses for fees and services provided by entities of the financial system, carried out in the exclusive interest of the institution, belonging to the period in current;

XX -
8.1.7.57.00-4 (-) THIRD-PARTY SERVICES EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the expenses for services provided by third parties to the institution, carried out in its exclusive interest, belonging to the period in current, for which there is no specific item;

XXI -
8.1.7.60.00-8 (-) SURVEILLANCE AND SECURITY SERVICES EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for surveillance and security services, carried out in the exclusive interest of the institution, belonging to the period in current;

XXII -
8.1.7.63.00-5 (-) SPECIALIZED TECHNICAL SERVICES EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for specialized technical services ordered by the institution from third parties, in its exclusive interest, belonging to the period in current;

XXIII -
8.1.7.66.00-2 (-) TRANSPORT EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record general transport expenses, whether with own means or with the use of third-party services, carried out in the exclusive interest of the institution, belonging to the period in current;

XXIV -
8.1.7.69.00-9 (-) TAX EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of taxes, fees and contributions, which constitute effective expenses of the institution, in the period;

XXV -
8.1.7.72.00-3 (-) TRAVEL ABROAD EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record travel expenses abroad, such as those related to travel, lodging and meals of employees and directors, in the exclusive interest of the institution, belonging to the period in current;

XXVI -
8.1.7.75.00-0 (-) DOMESTIC TRAVEL EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record domestic travel expenses, related to travel, lodging and meals of employees and directors on behalf of the institution, belonging to the period in current;

XXVII -
8.1.7.77.00-8 (-) FINES APPLIED BY THE CENTRAL BANK EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of fines applied by the Central Bank of Brazil, due to the exercise of its supervisory authority;

XXVIII -
8.1.7.81.00-1 (-) FUND ADMINISTRATION FEE EXPENSES, with attribute Z, whose function is to record, daily, the value of the administration fee owed by the Fund to the administrator, according to current regulation; and

XXIX -
8.1.7.99.00-0 (-) OTHER ADMINISTRATIVE EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of administrative expenses for which there is no specific item, belonging to the current period.

§ 1º The following accounting titles must be segregated into sub-titles:

I - 8.1.7.18.00-5
(-) HONORARIUM EXPENSES, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 8.1.7.18.10-8
(-) Fiscal Council; and

b) 8.1.7.18.30-4
(-) Directorate and Board of Directors;

II - 8.1.7.21.00-9
(-) MAINTENANCE AND CONSERVATION OF ASSETS EXPENSES, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 8.1.7.21.10-2
(-) Fixed Assets;

b) 8.1.7.21.20-5
(-) Non-Financial Assets Held for Sale – Own;

c) 8.1.7.21.30-8
(-) Non-Financial Assets Held for Sale – Received;

d) 8.1.7.21.40-1
(-) Leased Assets; and

e) 8.1.7.21.90-6
(-) Others; and

III - 8.1.7.30.00-7
(-) PERSONNEL EXPENSES – SOCIAL CHARGES, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 8.1.7.30.10-0
(-) Time Guarantee Fund;

b) 8.1.7.30.50-2
(-) Social Security;

c) 8.1.7.30.60-5
(-) Complementary Pension; and

d) 8.1.7.30.99-7
(-) Others.

§ 2º The title 8.1.7.69.00-9 (-) TAX EXPENSES requires the following sub-titles for internal use:

I - Federal
Taxes;

II - State
Taxes; and

III - Municipal
Taxes.

Art. 11. The accounting recording of the items of the sub-group breakdown 8.1.8.00.00-9 (-) Provisions and Equity Adjustments must be carried out in the following accounting titles, all with Estban code 712:

I

• 8.1.8.10.00-6 (-) AMORTIZATION EXPENSES, with attributes
  UBDKIFJACTSWERLMNHYZ, whose function is to record the value of the provision for amortization of applications classified in Deferred Assets or in Intangible Assets, which constitute effective expenses of the institution, in the period;

II - 8.1.8.20.00-3
(-) DEPRECIATION EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of charges resulting from depreciation calculated on assets of Fixed Assets, in use in the social activities of the institution, which constitute effective expenses of the institution, in the period;

III - 8.1.8.25.00-8
(-) LOSSES FROM REDUCTION IN RECOVERABLE VALUE OF USE ASSETS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is the recording of charges resulting from losses from devaluation of fixed use assets and intangible assets identified in the recoverable value reduction test;

IV - 8.1.8.30.00-0
(-) OPERATIONAL PROVISIONS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the charges necessary for the formation of operational provisions, asset correctors, which constitute effective expenses of the institution, in the period; and

V - 8.1.8.40.00-7
(-) PASSIVE PROVISIONS EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the charges necessary for the formation of provisions for contingencies, provision for financial guarantees provided and other passive provisions, which constitute effective expenses of the institution, in the period.

Sole Paragraph. The following accounting titles must be segregated into sub-titles:

I

• 8.1.8.10.00-6 (-) AMORTIZATION EXPENSES:

a) 8.1.8.10.10-9
(-) Amortization Expenses – Deferred, with attributes UBDKIFJACTSWERLMNHYZ;

b) 8.1.8.10.21-9
(-) Amortization Expenses – Intangible – Rights Related to Customer Portfolios, with attributes UBDKIFJACTSWERLMNHYZ;

c) 8.1.8.10.22-6
(-) Amortization Expenses – Intangible – Data Processing Systems, with attributes UBDKIFJACTSWERLMNHYZ;

d) 8.1.8.10.23-3
(-) Amortization Expenses – Intangible – Communication and Security Systems, with attributes UBDKIFJACTSWERLMNHYZ;

e)
8.1.8.10.24-0 (-) Amortization Expenses – Intangible – Brands, with attributes UBDKIFJACTSWERLMNHYZ;

f)
8.1.8.10.25-7 (-) Amortization Expenses – Intangible – Licenses and Copyrights and Usage Rights, with attributes UBDKIFJACTSWERLMNHYZ;

g)
8.1.8.10.26-4 (-) Amortization Expenses – Intangible – Exclusivity or Preference Rights, with attributes UBDKIFJACTSWERLMNHYZ;

h)
8.1.8.10.27-1 (-) Amortization Expenses – Intangible – Patents, with attributes UBDKIFJACTSWERLMNHYZ;

i)
8.1.8.10.28-8 (-) Amortization Expenses – Intangible – Others, with attributes UBDKIFJACTSWERLMNHYZ;

j)
8.1.8.10.30-5 (-) Amortization Expenses – Goodwill Based on Expectation of Future Profitability, with attributes UBDKIFJACTSWELMNHYZ;

k)
8.1.8.10.35-0 (-) Amortization
Expenses – Difference Between Fair Value and Book Value of Assets and Liabilities, with attributes UBDKIFJACTSWELMNHYZ; and

l)
8.1.8.10.38-1 (-) Amortization
Expenses – Unregistered Assets and Liabilities in the Investee, with attributes UBDKIFJACTSWELMNHYZ;

II - 8.1.8.20.00-3
(-) DEPRECIATION EXPENSES, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 8.1.8.20.20-9
(-) Installations;

b) 8.1.8.20.30-2
(-) Furniture and Equipment;

c) 8.1.8.20.40-5
(-) Vehicles;

d) 8.1.8.20.50-8
(-) Improvements on Third-Party Real Estate;

e) 8.1.8.20.60-1
(-) Real Estate – Buildings; and

f) 8.1.8.20.90-0
(-) Other Fixed Assets in Use;

III - 8.1.8.25.00-8
(-) LOSSES FROM REDUCTION IN RECOVERABLE VALUE OF USE ASSETS, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 8.1.8.25.10-1
(-) Fixed Assets; and

b) 8.1.8.25.20-4
(-) Intangible Assets;

IV - 8.1.8.30.00-0
(-) OPERATIONAL PROVISIONS EXPENSES:

a) 8.1.8.30.05-5
(-) Losses on Interbank Deposit Applications, with attributes UBDIFACTSWERLMNZ;

b) 8.1.8.30.10-3
(-) Devaluation of Free Securities, with attributes UBDKIFJACTSWERLMNHYZ;

c) 8.1.8.30.12-7
(-) Devaluation of Linked Credits, with attributes UBDKIFJACTSWERLMNHZ;

d) 8.1.8.30.15-8
(-) Devaluation of Securities Linked to Committed Operations, with attributes UBICTELMNYZ;

e) 8.1.8.30.20-6
(-) Devaluation of Securities Linked to Trading and Intermediation of Values, with attributes UBDKIFJACTERLMZ;

f) 8.1.8.30.26-8
(-) Credit Derivatives, with attributes UBDKIFJACTSWERLMNHZ;

g) 8.1.8.30.30-9
(-) Provisions for Credit Operations, with attributes UBDKIFJCTSWERLMNZ;

h) 8.1.8.30.35-4
(-) Interbank Transfers, with attributes UBDKIFSWERLMNZ;

i) 8.1.8.30.40-2
(-) Provisions for Leasing, with attributes UBDKIFASWELMNZ;

j) 8.1.8.30.50-5
(-) Losses on Sale of Residual Value, with attributes UDKIASWELMNZ;

k) 8.1.8.30.55-0
(-) Losses on Operational Leasing Assets, with attributes UBDKIFASWELMNZ;

l) 8.1.8.30.60-8
(-) Provisions for Other Credits, with attributes UBDKIFJACTSWERLMNHYZ;

m) 8.1.8.30.70-1
(-) Losses on Corporate Participations, with attributes UBDKLNHYZ;

n) 8.1.8.30.80-4
(-) Losses on Branches Abroad, with attributes UBILZ;

o) 8.1.8.30.90-7
(-) Losses on Affiliated and Controlled Companies, with attributes UBIFACTSWELMNHYZ;

p) 8.1.8.30.95-2
(-) Losses from Reduction in Recoverable Value of Goodwill Based on Expectation of Future Profitability, with attributes UBDKIFJACTSWELMNHYZ;

q) 8.1.8.30.96-9
(-) Losses from Reduction in Recoverable Value – Difference Between Fair Value and Book Value of Assets and Liabilities, with attributes UBDKIFJACTSWELMNHYZ;

r)
8.1.8.30.97-6 (-) Losses from Reduction in Recoverable Value – Unregistered Assets and Liabilities in the Investee, with attributes UBDKIFJACTSWELMNHYZ; and

r)
8.1.8.30.97-6 (-) Losses from Reduction in Recoverable Value – Unregistered Assets and Liabilities in the Investee, with attributes UBDKIFJACTSWELMNHYZ; (Wording given, as of 1/1/2024, by Instruction Normative BCB No. 442, of 12/20/2023.)

s)
8.1.8.30.99-0 (-) Others, with attributes UBDKIFJACTSWERLMNHYZ; and

s)
8.1.8.30.98-3 (-) Provisions for Losses on Credit Rights Arising from judicial actions, with attributes UBDKIFJACTSWRLMNHYZ; and (Wording given, as of 1/1/2024, by Instruction Normative BCB No. 442, of 12/20/2023.)~~

s)
8.1.8.30.98-3 (-) Provisions for Losses on Credit Rights Arising from judicial actions, with attributes UBDKIFJACTSWRLMNHYZ; (Wording given, as of 1/5/2024, by Instruction Normative BCB No. 459, of 3/26/2024.)

t)
8.1.8.30.99-0 (-) Others, with attributes UBDKIFJACTSWERLMNHYZ; and (Included, as of 1/1/2024, by Instruction Normative BCB No. 442, of 12/20/2023.)~~

t)
8.1.8.30.99-0 (-) Others, with attributes UBDKIFJACTSWERLMNHYZ; and (Wording given, as of 1/5/2024, by Instruction Normative BCB No. 459, of 3/26/2024.)

u)
8.1.8.30.45-7 (-) Provisions for Losses on Restitution of Judicial and Administrative Deposits, with attributes UBDIFSWERLMZ; and (Included, as of 1/5/2024, by Instruction Normative BCB No. 459, of 3/26/2024.)

V - 8.1.8.40.00-7
(-) PASSIVE PROVISIONS EXPENSES:

a) 8.1.8.40.10-0
(-) Contingencies, with attributes UBDKIFJACTSWERLMNHYZ;

b) 8.1.8.40.20-3
(-) Financial Guarantees Provided, with attributes UBDKIFJSWERLMNZ; and

c) 8.1.8.40.90-4
(-) Others, with attributes UBDKIFJACTSWERLMNHYZ.

Art. 12. The accounting recording of the items of the sub-group breakdown 8.1.9.00.00-2 (-) Other Operational Expenses must be carried out in the following accounting titles, all with Estban code 712:

I - 8.1.9.10.00-9
(-) EXPENSES FOR ADMINISTRATION OF FUNDS AND SOCIAL PROGRAMS, with attributes UBDKELMNZ, whose function is to record the value of expenses for administration of funds and social programs, belonging to the period in current;

II - 8.1.9.12.00-7
(-) EXPENSES ON OBLIGATIONS FROM OPERATIONS LINKED TO ASSIGNMENT, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record, by the selling or assigning institution, expenses related to obligations assumed in sales or transfers of financial assets that were not derecognized by it, fully or proportionally, appropriated by the effective rate of the operation based on the remaining term;

III - 8.1.9.15.00-4
(-) LOSSES IN SALES OR TRANSFERS OF FINANCIAL ASSETS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record, by the selling or assigning institution, the negative result calculated in a sale or transfer of financial assets that were derecognized by it, fully or proportionally;

IV - 8.1.9.17.00-2
(-) AMORTIZATION OF THE NET NEGATIVE RESULT ARISING FROM RESTRUCTURING OF ASSIGNED CREDIT OPERATIONS, with attributes UBDKIFJACTSWERLMNHZ, whose function is to record amortizations related to the deferral of the net negative result arising from the restructuring of assigned credit operations, observing the provisions of current regulation;

V - 8.1.9.18.00-1
(-) EXPENSES FROM THE EARLY RECEIPT OF VALUES RELATED TO PAYMENT TRANSACTIONS, with attributes UBDIFJASERLMNYZ, whose function is to record expenses related to the early receipt of amounts receivable in payment transactions by holders of the respective obligations;

VI - 8.1.9.19.00-0
(-) EXPENSES WITH SERVICES ASSOCIATED WITH PAYMENT TRANSACTIONS, with attributes UBDIFJASERLMNYZ, whose function is to record expenses incurred by the institution in carrying out payment transactions;

VII - 8.1.9.20.00-6
(-) EXPENSES FOR LOTTERY ADMINISTRATION, with attributes UELMZ, whose function is to record the value of lottery administration expenses, belonging to the current period;

VIII - 8.1.9.25.00-1
(-) EXPENSES FOR TAX ON SERVICES OF ANY NATURE – ISS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record expenses with the tax on services of any nature that applies to services provided by the institution or entity, belonging to the current period;

IX - 8.1.9.30.00-3
(-) EXPENSES FOR CONTRIBUTION TO COFINS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for Contribution to the Financing of Social Security – COFINS, belonging to the current period;

X - 8.1.9.33.00-0
(-) EXPENSES FOR CONTRIBUTION TO PIS/PASEP, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the value of expenses for contribution to PIS/PASEP made by the institution, in the period;

XI - 8.1.9.36.00-7
(-) EXPENSES FOR CONTRIBUTION TO SFH, with attributes USWELMZ, whose function is to record the value of expenses for contribution to the Fund for Compensation of Salary Variations and other contributions to the Housing Financial System provided by regulation, belonging to the current period;

XII - 8.1.9.40.00-0
(-) EXPENSES FOR ASSIGNMENT OF LEASE CREDITS, with attributes UBDKIFASWELMNZ, whose function is to record the value of expenses applicable to credits for financial leasing assigned to third parties, which constitute effective cost for the institution, in the period;

XIII - 8.1.9.45.00-5
(-) EXPENSES FOR ASSIGNMENT OF CREDITS ARISING FROM EXPORT CONTRACTS, with attributes UBDKIFASWELMNZ, whose function is to record the value of expenses for assignment of credit arising from export contracts, with or without cobliability, belonging to the current period;

XIV - 8.1.9.50.00-7
(-) EXPENSES FOR ASSIGNMENT OF CREDIT OPERATIONS, with attributes UBDKIFJSWERLMNZ, whose function is to record the value of expenses applicable to credits from operations assigned to third parties, with or without cobliability, which constitute effective cost for the institution, in the period;

XV - 8.1.9.52.00-5
(-) EXPENSES FOR DISCOUNTS GRANTED IN RESTRUCTURINGS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record expenses related to discounts granted in restructurings of credit operations, financial leasing, or other operations with characteristics of granting credit;

XVI - 8.1.9.56.00-1
(-) EXPENSES FOR INTEREST ON THE SOCIAL CAPITAL OF COOPERATIVES, with attributes RZ, whose function is the recording of interest on the social capital of cooperatives paid or credited to their members, according to current legislation;

XVII - 8.1.9.60.00-4
(-) EXPENSES ON OBLIGATIONS FROM FINANCIAL AND DEVELOPMENT FUNDS, with attributes UBDKLMNZ, whose function is to record the value of expenses applicable to financial and development funds, which constitute effective expense for the institution, in the period;

XVIII - 8.1.9.65.00-9
(-) EXPENSES FOR PROAGRO RESOURCES, with attributes UBDKIFERLMNZ, whose function is to record expenses arising from PROAGRO resources for which the institution is responsible;

XIX - 8.1.9.75.00-6
(-) EXPENSES FOR SPECIAL OPERATIONS, with attributes LZ, whose function is to record expenses from the breakdown of subgroup 1.8.6.00.00-7 Special Operations for which there is no specific account and which constitute effective charge for the institution, in the period;

XX - 8.1.9.77.00-4
(-) EXPENSES FOR SPECIFIC RIGHTS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION, with attributes UBDKIFJACTSWELMNHZ, whose function is the recording of expenses incurred in generating revenues originating from specific rights of segments in which entities not subject to authorization by the Central Bank of Brazil operate, for which there is no specific account, provided that these rights are not characterized as credit operations;

XXI - 8.1.9.78.00-3
(-) EXPENSES FOR SPECIFIC OBLIGATIONS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION, with attributes UBDKIFJACTSWELMNHZ, whose function is the recording, by the leading institution, in the accounting documents of the Prudential Conglomerate, of expenses for specific obligations of subsidiaries not subject to authorization by the Central Bank of Brazil;

XXII - 8.1.9.86.00-2
(-) EXPENDITURE ON INTERCOOPERATIVE DEPOSITS, with attribute R, whose function is to record expenses for resource collection, carried out by central cooperatives with single cooperatives, resulting from financial centralization;

XXIII - 8.1.9.88.00-0
(-) EXPENSES FOR OTHER NON-FINANCIAL ASSETS ASSESSED AT FAIR VALUE, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record negative adjustments to the fair value of other non-financial assets acquired with the purpose of future sale and profit generation;

~~XXIV

• 8.1.9.90.00-5 (-) EXPENSES FOR UPDATING TAXES AND CONTRIBUTIONS, with
  attributes UBDKIFJACTSWERLMNHYZ, whose function is to record amounts corresponding to the updates of provisions for taxes and contributions on profits, salaries, third-party services, and others, observing the variation of relevant official indices; and~~

XXIV -
8.1.9.90.00-5 (-) EXPENSES FOR UPDATING TAXES AND CONTRIBUTIONS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record amounts corresponding to the updates of provisions for taxes and contributions on profits, salaries, third-party services, and others, observing the variation of relevant official indices; (Wording given, effective from 10/01/2024, by Normative Instruction BCB No. 523, of 09/17/2024.)

XXV - 8.1.9.99.00-6
(-) OTHER OPERATIONAL EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record:

a) the value of operational expenses that constitute effective expense for the institution, in the period, for which there is no specific account; and

b) the debtor balances presented by result accounts of a crediting nature, resulting from the recording of exchange rate variation affecting active operations with exchange rate adjustment clauses, the institution must maintain analytical to identify expenses of this kind, according to their nature.

b) the debtor balances presented by result accounts of a crediting nature, resulting from the recording of exchange rate variation affecting active operations with exchange rate adjustment clauses, the institution must maintain analytical control to identify expenses of this kind, according to their nature; and (Wording given, effective from 10/01/2024, by Normative Instruction BCB No. 523, of 09/17/2024.)

XXVI -
8.1.9.35.00-8 EXPENSES FOR TRANSFER PRICING ADJUSTMENTS, with attributes UBDKIFJACTSWRLMNHYZ, whose function is to record expenses for which there is no specific account, arising from compensatory adjustments made by institutions domiciled in Brazil that carry out controlled transactions with related parties abroad, according to specific transfer pricing regulation. (Included, effective from 10/01/2024, by Normative Instruction BCB No. 523, of 09/17/2024.)

§
1º The following accounting titles must be segregated into subtitles:

I - 8.1.9.12.00-7
(-) EXPENSES ON OBLIGATIONS FROM OPERATIONS LINKED TO ASSIGNMENT:

a) 8.1.9.12.10-0
(-) From Credit Operations, with attributes UBDKIFJACTSWERLMNHZ;

b) 8.1.9.12.20-3
(-) From Financial Leasing Operations, with attributes UBDKIFJACTSWERLMNHZ;

c) 8.1.9.12.30-6
(-) From Other Operations with Characteristics of Granting Credit, with attributes UBDKIFJACTSWERLMNHZ; and

d) 8.1.9.12.40-9
(-) From Other Financial Assets, with attributes UBDKIFJACTSWERLMNHYZ;

II

• 8.1.9.15.00-4 (-) LOSSES IN SALES OR TRANSFERS OF
  FINANCIAL ASSETS:

a) 8.1.9.15.10-7
(-) From Credit Operations, with attributes UBDKIFJACTSWERLMNHZ;

b) 8.1.9.15.20-0
(-) From Financial Leasing Operations, with attributes UBDKIFJACTSWERLMNHZ;

c) 8.1.9.15.30-3
(-) From Other Operations with Characteristics of Granting Credit, with attributes UBDKIFJACTSWERLMNHZ; and

d) 8.1.9.15.40-6
(-) From Other Financial Assets, with attributes UBDKIFJACTSWERLMNHYZ;

III - 8.1.9.52.00-5
(-) EXPENSES FOR DISCOUNTS GRANTED IN RESTRUCTURINGS:

a) 8.1.9.52.10-8
(-) Credit Operations, with attributes UBDKIFJACTSWERLMNHZ;

b) 8.1.9.52.20-1
(-) Financial Leasing Operations, with attributes UBDKIFASWELMNZ; and

c) 8.1.9.52.30-4
(-) Other Operations with Characteristics of Granting Credit, with attributes UBDKIFJACTSWERLMNHYZ;

~~IV

• 8.1.9.88.00-0 (-) EXPENSES FOR OTHER NON-FINANCIAL ASSETS ASSESSED AT
  FAIR VALUE, all with attributes UBDKIFJACTSWERLMNHYZ:~~

IV -
8.1.9.88.00-0 (-) EXPENSES FOR OTHER NON-FINANCIAL ASSETS ASSESSED AT FAIR VALUE, all with attributes UBDKIFJACTSWERLMNHYZ: (Wording given, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

a) 8.1.9.88.10-3
(-) Commodities;

b) 8.1.9.88.20-6
(-) Gold; and

c)
8.1.9.88.99-0 (-) Others; and

c)
8.1.9.88.99-0 (-) Others; (Wording given, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

~~V

• 8.1.9.90.00-5 (-) EXPENSES FOR UPDATING TAXES AND CONTRIBUTIONS, all
  with attributes UBDKIFJACTSWERLMNHYZ:~~

V -
8.1.9.90.00-5 (-) EXPENSES FOR UPDATING TAXES AND CONTRIBUTIONS, all with attributes UBDKIFJACTSWERLMNHYZ: (Wording given, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

a) 8.1.9.90.10-8
(-) Taxes and Contributions on Profits;

b) 8.1.9.90.20-1
(-) Taxes and Contributions on Salaries;

c) 8.1.9.90.30-4
(-) Taxes and Contributions on Third-Party Services; and

d)
8.1.9.90.90-2 (-) Others.

d) 8.1.9.90.90-2
(-) Others; and (Wording given, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

VI -
8.1.9.19.00-0 (-) EXPENSES WITH SERVICES ASSOCIATED WITH PAYMENT TRANSACTIONS, all with attributes UBDIFJASERLMNYZ: (Included, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

a)
8.1.9.19.10-3 Payment Transaction Initiation, which is intended to record expenses paid for the provision of payment transaction initiation services, excluding those arising from instant payment transactions within the PIX scope for which there is a specific account; (Included, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

b)
8.1.9.19.20-6 Payment Transaction Processing, which is intended to record expenses directly attributable to the operational payment process, such as compensation and settlement expenses for card transactions, receipt capture expenses, and information management expenses, except for processing expenses not directly attributable to transaction processing for which there is a specific account; (Included, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

c)
8.1.9.19.30-9 PIX, which is intended to record expenses for executing transactions within the PIX arrangement, excluding processing expenses for which there is a specific account; (Included, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

d)
8.1.9.19.40-2 Reversal, Fraud, or Cancellation, which is intended to record losses in payment transactions resulting from reversal (chargeback), fraud, or cancellation of transaction; (Included, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

e)
8.1.9.19.50-5 Sale or Rental of Electronic Equipment, which is intended to record expenses for sale, rental, or losses with installed equipment (POS, Pinpad, or similar) at accredited establishments, including connectivity expenses necessary for carrying out the payment transaction and excluding depreciation expenses or data processing expenses for which there is a specific account; and (Included, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

f)
8.1.9.19.99-0 Other Expenses Related to Payment Transactions, which is intended to record other expenses related to payment transactions for which there is no specific account. (Included, effective from 07/01/2023, by Normative Instruction BCB No. 343, of 01/13/2023.)

§ 2º The subtitle 8.1.9.15.40-6 (-) From Other Financial Assets requires subtitles for internal use for control by type of financial asset.

§ 3º In the bookkeeping for title 8.1.9.90.00-5 (-) EXPENSES FOR UPDATING TAXES AND CONTRIBUTIONS, the institution must observe that:

I - amounts corresponding to the updates of the value appropriated in 4.9.4.10.00-8 TAXES AND CONTRIBUTIONS ON PROFITS PAYABLE, 4.9.4.15.00-3 PROVISION FOR TAXES AND CONTRIBUTIONS ON PROFITS, 4.9.4.30.00-2 PROVISION FOR DEFERRED INCOME TAX; and

II - amounts corresponding to the monetary updates of the value appropriated in 4.9.4.20.00-5 TAXES AND CONTRIBUTIONS TO BE COLLECTED should not be recorded.

§ 4º The institution must maintain analytical controls to identify expenses, according to their nature, for the balances referred to in item XXV, item “b”, of the main text.

Section III

Non-Operational Expenses

Art.
13. The institutions mentioned
in art. 1 must record their non-operational expenses in the accounts of the subgroup 8.3.0.00.00-3 (-) NON-OPERATIONAL EXPENSES, segregated into the following subgroup breakdowns:

I

• 8.3.1.00.00-6 (-) Losses in Transactions with Securities and Goods; and

II

• 8.3.9.00.00-0 (-) Other Non-Operational Expenses.

Art. 14. The accounting recording of items from the subgroup breakdown 8.3.1.00.00-6 (-) Losses in Transactions with Securities and Goods must be carried out in the following accounting titles, all with Estban code 712:

I - 8.3.1.10.00-3
(-) LOSSES ON THE ALIENATION OF INVESTMENTS, with attributes UBDKIFACTSWERLMNHYZ, whose function is to record losses occurring in the alienation of investments of a permanent nature;

II - 8.3.1.30.00-7
(-) LOSSES ON THE ALIENATION OF CORPORATE PARTICIPATIONS, with attributes UBDKLNHYZ, whose function is to record the value of losses occurring in the alienation of corporate participations;

III - 8.3.1.40.00-4
(-) EXCHANGE RATE VARIATION LOSSES ON FOREIGN INVESTMENTS, with attributes UBDKIFACTWELMNZ, whose function is to record negative results of exchange rate variation generated by the conversion of transactions in foreign currency for foreign investments transferred from equity to the period result upon derecognition of the respective investment; and

IV - 8.3.1.50.00-1
(-) LOSSES ON THE ALIENATION OF SECURITIES AND GOODS, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the negative difference between the value obtained in the alienation and the net book value of the provision for reduction of fair value of goods and securities.

Sole paragraph. The accounting title 8.3.1.50.00-1 (-) LOSSES ON THE ALIENATION OF GOODS AND SECURITIES must be segregated into the following subtitles, all with attributes UBDKIFJACTSWERLMNHYZ:

I - 8.3.1.50.70-2
(-) Loss on Alienation of Non-Financial Assets Held for Sale – Own;

II - 8.3.1.50.80-5
(-) Loss on Alienation of Non-Financial Assets Held for Sale – Received; and

III - 8.3.1.50.90-8
(-) Loss on Alienation of Other Securities and Goods.

Art.
15. The accounting recording of items from the subgroup breakdown 8.3.9.00.00-0 (-)
Other Non-Operational Expenses must be carried out in the following accounting titles, all with Estban code 712:

I - 8.3.9.10.00-7
(-) CAPITAL LOSSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record capital losses suffered due to reduction of the percentage of participation in the social capital of an affiliated and controlled company and other active insubsistencies, as well as any subsequent passive items;

II - 8.3.9.30.00-1 (-) EXPENSES FOR
INVESTMENT PROPERTIES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record expenses arising from investment properties, maintained according to current regulation;

III - 8.3.9.90.00-3
(-) NON-OPERATIONAL PROVISION EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record charges necessary to form non-operational provisions, corrective of the Asset; and

IV - 8.3.9.99.00-4
(-) OTHER NON-OPERATIONAL EXPENSES, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record non-operational expenses belonging to the period, for which there is no specific account.

§ 1º The following accounting titles must be segregated into subtitles:

I - 8.3.9.30.00-1
(-) EXPENSES FOR INVESTMENT PROPERTIES, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 8.3.9.30.10-4
(-) Negative Fair Value Adjustment;

b) 8.3.9.30.20-7
(-) Depreciation;

c) 8.3.9.30.30-0
(-) Reduction to Recoverable Value; and

d) 8.3.9.30.90-8
(-) Other Expenses for Investment Properties; and

II - 8.3.9.90.00-3 (-) NON-OPERATIONAL
PROVISION EXPENSES:

a) 8.3.9.90.20-9
(-) Losses on Investments from Tax Incentives, with attributes UBDKIFACTSWERLMNHZ;

b) 8.3.9.90.30-2
(-) Losses on Equity Securities, with attributes UBDKIFACTSWERLMNYZ;

c) 8.3.9.90.40-5
(-) Losses on Shares and Quotas, with attributes UBDKIFACTSWERLMNHYZ;

d) 8.3.9.90.70-4
(-) Devaluation of Non-Financial Assets Held for Sale – Own, with attributes UBDKIFJACTSWERLMNHYZ;

e) 8.3.9.90.80-7
(-) Devaluation of Non-Financial Assets Held for Sale – Received, with attributes UBDKIFJACTSWERLMNHYZ;

f) 8.3.9.90.90-0
(-) Losses on Other Investments, with attributes UBDKIFACTSWERLMNHYZ;

g) 8.3.9.90.95-5
(-) Devaluation of Other Securities and Goods, with attributes UBDKIFJACTSWERLMNHYZ; and

h) 8.3.9.90.99-3
(-) Others, with attributes UBDKIFJACTSWERLMNHYZ.

§ 2º The title 8.3.9.10.00-7 (-) CAPITAL LOSSES requires the following subtitles for internal use:

I - Active Insubsistencies, which is intended to record losses resulting from contingent events independent of administrative management acts;

II - Subsequent Passive Items, which is intended to record losses resulting from contingent events independent of administrative management acts; and

III - Other Capital Losses, which is intended to record the reduction of the percentage of participation in the social capital of affiliates and controlled companies.

§ 3º The institution must adopt subtitles for internal use to identify the nature of expenses recorded in the title 8.3.9.99.00-4 (-) OTHER NON-OPERATIONAL EXPENSES.

Section IV

Allocation of Internal Results

Art. 16. The institutions mentioned in art. 1 must record the allocation of internal result in the accounts of the subgroup 8.8.0.00.00-8 (-) ALLOCATION OF INTERNAL RESULTS, segregated into the subgroup breakdown 8.8.1.00.00-1 (-) Allocation of Internal Results.

Art. 17. The accounting recording of items from the subgroup breakdown 8.8.1.00.00-1 (-) Allocation of Internal Results must be carried out in the accounting title 8.8.1.10.00-8 (-) ALLOCATION OF INTERNAL RESULTS, with attributes UBDKIFACTSWERLMNYZ, Estban code 712, whose function is to record, on an optional basis, expenses that the institution's departments allocate among themselves.

Sole paragraph. Upon preparation of the institution's trial balances the account referred to in the main text must have a zero balance.

Section V

Calculation of the Result

Art. 18. The institutions mentioned in art. 1 must record the calculation of the result in the accounts of the subgroup 8.9.0.00.00-7 (-) RESULT CALCULATION, segregated into the following subgroup breakdowns:

I

• 8.9.1.00.00-0 Result Calculation;

II

• 8.9.4.00.00-9 (-) Income Tax; and

III - 8.9.7.00.00-8 (-) Profit Participations.

Art. 19. The accounting recording of items from the subgroup breakdown 8.9.1.00.00-0 Result Calculation must be carried out in the accounting title 8.9.1.10.00-7 RESULT CALCULATION, with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record, on the balance sheet date, the calculation of the institution's result for the balanced period.

Art. 20. The accounting recording of the items in the breakdown of sub-group 8.9.4.00.00-9 (-) Income Tax must be carried out in the following accounting titles, all with Estban code 712:

I

• 8.9.4.10.00-6 (-) INCOME TAX,
  with attributes UBDKIFJACTSWERLMNHYZ, whose function is to record the amounts necessary for the establishment or reversal of provisions for income tax, as well as values related to the establishment and derecognition of deferred tax assets; and

II

• 8.9.4.20.00-3 (-) SOCIAL CONTRIBUTION, with attributes UBDKIFJACTSWERLMNHYZ, whose function is
  to record the amounts necessary for the establishment or reversal of provisions for social contribution, as well as values related to the establishment and derecognition of deferred tax assets.

Sole Paragraph. The following accounting titles must be segregated into sub-titles:

I - 8.9.4.10.00-6
(-) INCOME TAX, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 8.9.4.10.10-9
(-) Provision for Income Tax – Current Values, which is intended for the recording of values of the provision for income tax payable or recoverable relating to the taxable result of the period;

b) 8.9.4.10.20-2
(-) Provision for Income Tax – Deferred Values, which is intended for the recording of values of the provision for income tax payable in future periods, booked as a deferred tax liability; and

c) 8.9.4.10.30-5
Deferred Tax Asset, which is intended for the recording of values corresponding to deferred income tax assets; and

II - 8.9.4.20.00-3
(-) SOCIAL CONTRIBUTION, all with attributes UBDKIFJACTSWERLMNHYZ:

a) 8.9.4.20.10-6
(-) Provision for Social Contribution
– Current Values, which is intended for the recording of values of the provision for social contribution payable or recoverable relating to the taxable result of the period;

b) 8.9.4.20.20-9
(-) Provision for Social Contribution – Deferred Values, which is intended for the recording of values of the provision for social contribution payable in future periods, booked as a deferred tax liability; and

c) 8.9.4.20.30-2
Deferred Tax Asset, which is intended for the recording of values corresponding to deferred social contribution assets.

Art. 21. The accounting recording of the items in the breakdown of sub-group 8.9.7.00.00-8 (-) Profit Participation must be carried out in the accounting title 8.9.7.10.00-5 (-) PROFIT PARTICIPATION, with attributes UBDKIFJACTSWERLMNHYZ, Estban code 712, whose function is to record, monthly or upon preparation of the balance sheet, the amounts necessary for the formation of a provision for profit participation.

§ 1º The accounting title 8.9.7.10.00-5 (-) PROFIT PARTICIPATION must be segregated into the following sub-titles, all with attributes UBDKIFJACTSWERLMNHYZ:

I - 8.9.7.10.10-8
(-) Administrators;

II - 8.9.7.10.20-1
(-) Employees;

III - 8.9.7.10.30-4
(-) Assistance and Pension Funds; and

IV - 8.9.7.10.99-5
(-) Others.

§ 2º Upon preparation of the balance sheet, the balance presented in title 8.9.7.10.00-5 (-) PROFIT PARTICIPATION must be closed off in counterpart to title 7.9.1.10.00-0 RESULT DETERMINATION.

CHAPTER III

FINAL PROVISIONS

Art. 22. The provisions of this Normative Instruction apply to accounting documents prepared from the reference date of December 2022.

Art. 23. Normative Instruction BCB No. 274, of April 1, 2022, is hereby revoked.

Art.
24 This Normative Instruction enters into force on December 1, 2022.

João André Calvino Marques Pereira

note 1445 /2022
– BCB/DENOR, OF OCTOBER 27, 2022

Supports proposal for issuance of normative instruction that defines the accounting items of the Resultado Devedor group of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil - Cosif.

Dear Head of Denor:

The present Note supports a proposal for the issuance of a normative instruction by the Department of Regulation of the Financial System (Denor), in the exercise of the authority conferred upon it 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 art. 10 of Resolution BCB No. 92, of May 6, 2021, to define the accounting items of the group Resultado Devedor of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil - Cosif.

2.                  The  
   

normative instruction now proposed replaces Normative Instruction BCB No. 274, of April 1, 2022, due to a material error in the numbering of its articles, identified after issuance of the regulatory act. Thus, in order to avoid uncertainty in its application, it is necessary to issue a new normative instruction correcting the errors in the references of the provisions.

3.
In addition to this change, the attribute J is also being granted, applicable to Microentrepreneur Credit Companies, Direct Credit Companies and Lending Between Persons Companies, to the title 8.1.9.18.00-1 (-) EXPENSES FOR THE ADVANCED RECEIPT OF VALUES RELATING TO PAYMENT TRANSACTIONS.

4.
Finally, in compliance with the provisions of art. 5º of Law No.
13,874, of September 20, 2019, Decree No. 10,411, of June 30, 2020, determines that proposals for regulatory acts of general interest of economic agents formulated by bodies and entities of the direct, autarchic and foundation federal public administration, as well as by collegiate bodies through the body or entity responsible for providing administrative support, must be preceded by a Regulatory Impact Analysis (RIA).

5.
However, as provided in art. 4º, items III and IV, of this Decree, the requirement for RIA may be waived for the regulatory act considered low impact and for the regulatory act that aims to update or revoke norms considered obsolete, without alteration of merit. Thus, in view of these provisions, the normative instruction now proposed is exempt from the preparation of an RIA.

For your consideration.

Uverlan
Rodrigues Primo

Deputy Head

In agreement.

João
André Calvino Marques Pereira

Department Head