RegAlert2023-12-01 | Instrução Normativa BCB 427Added
Normative Instruction BCB No. 427 — Defines the accounting items of the Permanent Asset group in the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)
Normative Instruction BCB No. 427 defines the accounting items for the Permanent Asset group within the Cosif accounting standard for financial institutions and other entities authorized by the Central Bank of Brazil. It mandates that institutions record permanent asset items in group 2.0.0.00.00.00-8, segregated into subgroups for Investments, Use Fixed Assets, Leased Assets, and Intangibles, as detailed in Annexes I through IV. The regulation applies to accounting documents prepared from the January 2025 reporting date, requiring the reclassification of existing permanent asset balances to the new accounting items. It revokes Normative Instruction BCB No. 269 and enters into force on January 1, 2025.
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Resolution No. 222
NORMATIVE INSTRUCTION BCB NO. 427, OF DECEMBER 1, 2023
Defines the accounting items of the Permanent Asset group in 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 Department of Regulation of the Financial System (Denor), using the authority conferred 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,
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- Supersedes
- Instruction No. 269 dated 2022-04-01not in RegAlert
- Amended by
- Normative 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)2025
- Issued under
- CMN Resolution No. 4,858 — Establishes the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2020Resolution No. 340 dated 2023-09-21not in RegAlertResolution No. 92 dated 2021-05-06not in RegAlert
- Referred to by
- Instruction 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 Federal2024Instruction Normative BCB No. 505 — Amends Instruction Normative BCB No. 142 of August 16, 2021, Regarding Procedures for Submitting Financial Statements by Institutions in Extrajudicial Liquidation2024Central Bank of Brazil Instruction Normative No. 474 of May 23, 20242024
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Amended 1 time · last 2025-10-01
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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