RegAlert2023-05-30 | Instrução Normativa BCB 386Added
Normative Instruction BCB No. 386 of May 30, 2023
This instruction amends Normative Instructions BCB Nos. 268, 272, and 275 to create and modify accounting line items within the Cosif accounting standard for regulated institutions. It introduces accounts to record foreign exchange exposure from future commitments designated as cash flow hedges and values receivable from post-paid payment transactions. It also adds a specific attribute to equity accounts for securities available for sale held by micro-entrepreneur credit societies and direct credit societies. These changes apply to accounting documents prepared from the July 2023 reporting date, with the instruction entering into force on July 1, 2023.
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Resolution No. 222
BCB NORMATIVE INSTRUCTION NO. 386, OF MAY 30, 2023
Amends BCB Normative Instructions Nos. 268, 272, and 275, all of April 1, 2022, to create and alter accounting line items in the list of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) for the recording of foreign exchange exposure arising from future commitments and to include an attribute in an account for the recording of securities available for sale in equity and amounts receivable related to payment transactions.
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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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