RegAlert2023-01-13 | Instrução Normativa BCB 343Added
Normative 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)
This instruction creates and amends specific accounting line items within the Cosif chart of accounts for financial institutions and other entities authorized by the Central Bank of Brazil. The amendments introduce new accounts for recording payment transactions, receivables related to payment transactions, special service revenues, and expenses associated with payment services, aligning the accounting framework with new regulatory capital requirements for payment institutions effective July 1, 2023. Existing account balances must be reclassified to the new line items starting from the July 2023 reporting date.
BCB published 15 documents in the last 30 days — get each new one by email the day it lands.
INSTRUÇÃO NORMATIVA BCB Nº 343, DE 13 DE JANEIRO DE 2023
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).
The Head of the Financial System Regulation Department (Denor), using 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 Arts. 12 of CMN Resolution No. 4,858, of October 23, 2020, and 10 of BCB Resolution No. 92, of May 6, 2021,
Read the rest free, and get an email when BCB publishes again
Lineage: In force
Timeline
This document amends: 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), Normative Instruction BCB No. 268 — Defines the accounting items of the Realizable Asset group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), Normative Instruction BCB No. 271 — Defines the accounting items of the Mandatory Liabilities group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)
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
More like this from BCB
BCB published 15 documents in the last 30 days. We email you each new one the day it's published.