2023-12-01 | Instrução Normativa BCB 426

Added 2026-09-26

Normative Instruction BCB No. 426 of December 1, 2023

This instruction defines the accounting line items for the Realizable Asset group within the Cosif chart of accounts, requiring financial institutions to record current and long-term realizable non-circulating assets under specific subgroups and codes. It mandates the reclassification of existing balances to these new accounts starting from the January 2025 reporting date and revokes the previous Normative Instruction BCB No. 268. The regulation establishes specific accounting functions, such as effective interest rate calculations and credit loss provisions, to align domestic standards with IFRS 9, and the instruction enters into force on January 1, 2025.

Brazil

Banco Central do Brasil

Lineage: AmendedGet BCB alertsTrack amendments

SourceRead with an agent

Tools

Share

BCB published 15 documents in the last 30 days — get each new one by email the day it lands.

Get BCB alerts

NORMATIVE INSTRUCTION BCB NO. 426, OF DECEMBER 1, 2023

Defines the accounting line items of the Realizable Asset group 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 by Art. 23, item I, letter "a" of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, 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,

Read the rest free, and get an email when BCB publishes again

Email me when BCB publishes something newOne email per publication, same day. Sign in below to keep reading.

Lineage: Amended

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Show all related documents (22)

Supersedes

BCB Instruction No. 268 dated 2022-04-01not in RegAlert

Amended by

Normative Instruction BCB No. 737 of May 20, 20262026Normative Instruction BCB No. 734 — Amending Cosif Accounting Standards2026Normative Instruction BCB No. 687 — Amends Normative Instructions BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1, 2023, which define accounting items of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)2025Normative Instruction BCB No. 671 — Amends Normative Instructions BCB Nos. 426, 427, 428, 429, 431 and 432 of December 1, 2023, Defining Accounting Line Items of the Chart of Accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2025Normative Instruction BCB No. 619 – Amends BCB Normative Instructions 426, 428, 429, 431, 432 and 433 (Dec 1 2023) defining Cosif accounting items2025Normative Instruction BCB No. 537 of November 5, 20242024

+1 more

Instruction Normative BCB No. 505 — Amends Instruction Normative BCB No. 142 of August 16, 2021, Regarding Procedures for Submitting Financial Statements by Institutions in Extrajudicial Liquidation2024

Amends

BCB Instruction No. 493 dated 2024-07-26not in RegAlertBCB Instruction No. 619 dated 2025-05-09not in RegAlert

Issued under

BCB Resolution No. 340 dated 2023-09-21not in RegAlertBCB Resolution No. 92 dated 2021-05-06not in RegAlertCMN Resolution No. 4.858 dated 2020-10-23not in RegAlert

Refers to

Resolution BCB No. 352 of November 23, 2023: Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2023

Referred to by

Instruction Normative BCB No. 598 — Amends Instruction Normative BCB No. 584 of January 28, 20252025Instruction Normative BCB No. 570 — Sets the deadline for submitting the base dates for January, February, and March 2025 of document code 4111 – Daily Accounting Balances2024Instruction BCB No. 544 — Amends the Filling Instructions for Document Code 2300 - External Resource Borrowing2024Normative Instruction BCB No. 524 of September 18, 2024: Establishes Procedures for Daily Submission of Accounting Balances and Payment Transaction Volumes to the Central Bank of Brazil2024Instruction Normative BCB No. 522 — Consolidates Procedures for Remitting Banking Statistics by Commercial Banks, Multiple Banks with Commercial Portfolios, and Caixa Econômica Federal2024Central Bank of Brazil Instruction Normative No. 474 of May 23, 20242024

+2 more

Normative Instruction BCB No. 473 of May 23, 20242024Normative Instruction BCB No. 469 of May 3, 20242024

Timeline

Amended 7 times · last 2026-05-20

• 2026-05-20BCBNormative Instruction BCB No. 737 of May 20, 2026amends
• 2026-05-05BCBNormative Instruction BCB No. 734 — Amending Cosif Accounting Standardsamends
• 2025-12-09BCBNormative Instruction BCB No. 687 — Amends Normative Instructions BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1, 2023, which define accounting items of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)amends
• 2025-10-01BCBNormative Instruction BCB No. 671 — Amends Normative Instructions BCB Nos. 426, 427, 428, 429, 431 and 432 of December 1, 2023, Defining Accounting Line Items of the Chart of Accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)amends
• 2025-05-09BCBNormative Instruction BCB No. 619 – Amends BCB Normative Instructions 426, 428, 429, 431, 432 and 433 (Dec 1 2023) defining Cosif accounting itemsamends

Show all 7

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