RegAlert2022-10-27 | Instrução Normativa BCB 316Added
Normative Instruction BCB No. 316 of October 27, 2022
This instruction amends specific accounting line items within Instructions Normative BCB Nos. 268, 269, 270, 273, and 275 to update account codes, attributes, and descriptions for regulated financial institutions. The changes include adding new accounts for central bank deposits, gold transactions, and payment-related receivables, as well as correcting codes and attributes for equity method participations and voluntary applications. These amendments apply to accounting documents prepared from the November 2022 reference date and entered into force on November 1, 2022.
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Resolution No. 222
NORMATIVE INSTRUCTION BCB NO. 316, OF OCTOBER 27, 2022
Amends Instructions Normative BCB Nos. 268, 269, 270, 273, and 275, all dated April 1, 2022, which define accounting line items of the account list 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 Financial System Regulation Department (Denor), using the authority granted to him 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,
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Lineage: In force
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
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