2022-11-10 | Instrução Normativa BCB 321Added
This instruction amends Normative Instruction BCB No. 210/2021 to require financial institutions to report individual trial balances and consolidated balances for foreign dependencies and participations within the prudential conglomerate starting from the January 2023 data base. It introduces new fields for functional currency and conversion rates, excludes the consolidation percentage field, and discontinues document codes 4303 and 4313 effective January 1, 2023. The regulation enters into force on January 1, 2023, and revokes Normative Instruction BCB No. 201/2021.
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NORMATIVE INSTRUCTION BCB NO. 321, OF NOVEMBER 10, 2022
Amends Normative Instruction BCB No. 210, of December 21, 2021, which amends and consolidates the procedures for submitting the Trial Balance and Analytical Balance Sheet of the Prudential Conglomerate and the registration procedures for institutions that do not integrate a prudential conglomerate.
The Head of the Financial System Monitoring Department (Desig), using the authority granted by Article 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 Article 77, item III of said Regulations, and in view of the provisions of CMN Resolutions Nos. 4,858, of October 23, 2020, 4,911, of May 27, 2021, 4,924, of June 24, 2021, and 4,950, of September 30, 2021, and BCB Resolutions Nos. 92, of May 6, 2021, 120, of July 27, 2021, 146, of September 28, 2021, and 168, of December 1, 2021,
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