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)

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,

RESOLVES:

Art. 1 This Normative Instruction 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.

Art. 2 The institutions mentioned in art. 1 must record the permanent asset items in group 2.0.0.00.00.00-8 Permanent Asset, segregated into subgroups, observing the breakdowns and the respective codes and account names and functions defined in Annexes I to IV, as detailed below: (Amended, effective August 1, 2024, by Normative Instruction BCB No. 494, of July 26, 2024.)

I - 2.1.0.00.00.00-1 INVESTMENTS, segregated into the items defined in Annex I;

II - 2.2.0.00.00.00-4 USE FIXED ASSETS, segregated into the items defined in Annex II;

III - 2.3.0.00.00.00-7 LEASED ASSETS, segregated into the items defined in Annex III; and

IV - 2.5.0.00.00.00-3 INTANGIBLES, segregated into the items defined in Annex IV.

Art. 3 The provisions of this Normative Instruction apply to accounting documents prepared from the January 2025 reporting date.

Sole Paragraph. From the reporting date mentioned in the caput, the accounting balances related to permanent assets must be reclassified to the adequate accounting items created by this Normative Instruction.

Art. 4 Normative Instruction BCB No. 269, of April 1, 2022, is hereby revoked.

Art. 5 This Normative Instruction enters into force on January 1, 2025.

João André Calvino Marques Pereira

Annex I

List of Accounting Items of Subgroup 2.1.0.00.00.00-1 INVESTMENTS

Account Code	Account Name	Attributes	Estban	Function
2.1.0.00.00.00-1	INVESTMENTS	UBDKIFJACTSWRLMNHYZ	-
2.1.1.00.00.00-8	Investments Abroad		-
2.1.1.10.00.00-7	DEPENDENCIES ABROAD	UBDKIFACTSWLMNZ	200	Record the value of resources remitted to dependencies abroad, as capital, as well as subsequent adjustments for equity method purposes.
2.1.1.20.00.00-6	PARTICIPATIONS ABROAD ASSESSED BY THE EQUITY METHOD	UBDKIFACTSWMNHYZ	200	Record participations in affiliates, controlled and jointly controlled entities abroad assessed by the equity method, in accordance with current regulations.
2.1.1.20.05.00-1	Financial Institutions Equity Value	UBDKIFACTSWMNHYZ	-
2.1.1.20.06.00-0	Financial Institutions - Goodwill Based on Expectation of Future Profitability	UBDKIFACTSWMNHYZ	-
2.1.1.20.07.00-9	Financial Institutions - Difference Between Fair Value and Book Value of Assets and Liabilities	UBDKIFACTSWMNHYZ	-
2.1.1.20.08.00-8	Financial Institutions - Unrecorded Assets and Liabilities in the Investee	UBDKIFACTSWMNHYZ	-
2.1.1.20.15.00-8	Non-Financial Institutions - Equity Value	UBDKIFACTSWMNHYZ	-
2.1.1.20.16.00-7	Non-Financial Institutions - Goodwill Based on Expectation of Future Profitability	UBDKIFACTSWMNHYZ	-
2.1.1.20.17.00-6	Non-Financial Institutions - Difference Between Fair Value and Book Value of Assets and Liabilities	UBDKIFACTSWMNHYZ	-
2.1.1.20.18.00-5	Non-Financial Institutions - Unrecorded Assets and Liabilities in the Investee	UBDKIFACTSWMNHYZ	-
2.1.1.99.00.00-6	(-) PROVISION FOR LOSSES ON INVESTMENTS ABROAD	UBDKIFACTSWLMNYZ	200	Record the value of the provision intended to cover losses from the reduction in recoverable value of participations and agencies abroad.
2.1.1.99.20.00-0	(-) Financial Institutions	UBDKIFACTSWLMNYZ	-
2.1.1.99.30.00-7	(-) Non-Financial Institutions	UBDKIFACTSWLMNYZ	-
2.1.2.00.00.00-5	Participations in Affiliates, Controlled and Jointly Controlled Entities in the Country		-
2.1.2.10.00.00-4	PARTICIPATIONS IN AFFILIATES, CONTROLLED AND JOINTLY CONTROLLED ENTITIES	UBDKIFJACTSWRLMNHYZ	200	Record participations in affiliates, controlled and jointly controlled entities in the Country assessed by the equity method, in accordance with current regulations.
2.1.2.10.11.00-0	Authorized to Operate by the Central Bank Equity Value	UBDKIFJACTSWRLMNHYZ	-
2.1.2.10.12.00-9	Authorized to Operate by the Central Bank - Goodwill Based on Expectation of Future Profitability	UBDKIFJACTSWRLMNHYZ	-
2.1.2.10.13.00-8	Authorized to Operate by the Central Bank - Difference Between Fair Value and Book Value	UBDKIFJACTSWRLMNHYZ	-
2.1.2.10.14.00-7	Authorized to Operate by the Central Bank - Unrecorded Assets and Liabilities in the Investee	UBDKIFJACTSWRLMNHYZ	-
2.1.2.10.21.00-7	Other Participations - Equity Value	UBDKIFJACTSWRLMNHYZ	-
2.1.2.10.22.00-6	Other Participations - Goodwill Based on Expectation of Future Profitability	UBKIFJACTSWRLMNHYZ	-
2.1.2.10.23.00-5	Other Participations - Difference Between Fair Value and Book Value of Assets and Liabilities	UBKIFJACTSWRLMNHYZ	-
2.1.2.10.24.00-4	Other Participations - Unrecorded Assets and Liabilities in the Investee	UBKIFJACTSWRLMNHYZ	-
2.1.2.99.00.00-3	(-) PROVISION FOR LOSSES IN AFFILIATED, CONTROLLED AND JOINTLY CONTROLLED COMPANIES	UBDKIFJACTSWRLMNHYZ	200	Record the adjustment to the recoverable value of corporate participations in affiliates, controlled and jointly controlled entities.
2.1.2.99.11.00-9	(-) Authorized to Operate by the Central Bank - Equity Value	UBDKIFJACTSWRLMNHYZ	-
2.1.2.99.12.00-8	(-) Authorized to Operate by the Central Bank - Goodwill Based on Expectation of Future Profitability	UBDKIFJACTSWRLMNHYZ	-
2.1.2.99.13.00-7	(-) Authorized to Operate by the Central Bank - Difference Between Fair Value and Book Value	UBDKIFJACTSWRLMNHYZ	-
2.1.2.99.14.00-6	(-) Authorized to Operate by the Central Bank - Unrecorded Assets and Liabilities in the Investee	UBDKIFJACTSWRLMNHYZ	-
2.1.2.99.21.00-6	(-) Other Participations - Equity Value	UBDKIFJACTSWRLMNHYZ	-
2.1.2.99.22.00-5	(-) Other Participations - Goodwill Based on Expectation of Future Profitability	UBDKIFJACTSWRLMNHYZ	-
2.1.2.99.23.00-4	(-) Other Participations - Difference Between Fair Value and Book Value of Assets and Liabilities	UBDKIFJACTSWRLMNHYZ	-
2.1.2.99.24.00-3	(-) Other Participations - Unrecorded Assets and Liabilities in the Investee	UBDKIFJACTSWRLMNHYZ	-
2.1.6.00.00.00-3	Investment Properties		-
2.1.6.10.00.00-2	MEASURED BY THE FAIR VALUE METHOD	UBDKIFJACTSWRLMNHYZ	200	Record investment properties, maintained in accordance with current regulations, measured by the fair value method.
2.1.6.20.00.00-1	MEASURED BY THE COST METHOD	UBDKIFJACTSWRLMNHYZ	200	Record investment properties, maintained in accordance with current regulations, measured by the cost method.
2.1.6.95.00.00-9	(-) REDUCTION TO RECOVERABLE VALUE OF INVESTMENT PROPERTIES ASSESSED AT COST	UBDKIFJACTSWRLMNHYZ	200	Record the property losses resulting from the adjustment to the recoverable value of investment properties assessed by the cost method.
2.1.6.99.00.00-1	(-) ACCUMULATED DEPRECIATION OF INVESTMENT PROPERTIES ASSESSED AT COST	UBDKIFJACTSWRLMNHYZ	200	Record the accumulated depreciation of investment properties assessed by the cost method.

Annex I

(Annex I with wording given, effective August 1, 2024, by Normative Instruction BCB No. 494, of July 26, 2024.)

List of Accounting Items of Subgroup 2.1.0.00.00.00-1 INVESTMENTS

Account Code	Account Name	Estban	Function
2.1.0.00.00.00-1	INVESTMENTS	-
2.1.1.00.00.00-8	Investments Abroad	-
2.1.1.10.00.00-7	DEPENDENCIES ABROAD	200	Record the value of resources remitted to dependencies abroad, as capital, as well as subsequent adjustments for equity method purposes.
2.1.1.20.00.00-6	PARTICIPATIONS ABROAD ASSESSED BY THE EQUITY METHOD	200	Record participations in affiliates, controlled and jointly controlled entities abroad assessed by the equity method, in accordance with current regulations.
2.1.1.20.05.00-1	Financial Institutions Equity Value	-
2.1.1.20.06.00-0	Financial Institutions - Goodwill Based on Expectation of Future Profitability	-
2.1.1.20.07.00-9	Financial Institutions - Difference Between Fair Value and Book Value of Assets and Liabilities (+/-) Financial Institutions - Difference Between Fair Value and Book Value of Assets and Liabilities (Amended, effective January 1, 2026, by Normative Instruction BCB No. 671, of October 1, 2025.)	-
2.1.1.20.08.00-8	Financial Institutions - Unrecorded Assets and Liabilities in the Investee (+/-) Financial Institutions - Unrecorded Assets and Liabilities in the Investee (Amended, effective January 1, 2026, by Normative Instruction BCB No. 671, of October 1, 2025.)	-
2.1.1.20.15.00-8	Non-Financial Institutions - Equity Value	-
2.1.1.20.16.00-7	Non-Financial Institutions - Goodwill Based on Expectation of Future Profitability	-
2.1.1.20.17.00-6	Non-Financial Institutions - Difference Between Fair Value and Book Value of Assets and Liabilities (+/-) Non-Financial Institutions - Difference Between Fair Value and Book Value of Assets and Liabilities (Amended, effective January 1, 2026, by Normative Instruction BCB No. 671, of October 1, 2025.)	-
2.1.1.20.18.00-5	Non-Financial Institutions - Unrecorded Assets and Liabilities in the Investee (+/-) Non-Financial Institutions - Unrecorded Assets and Liabilities in the Investee (Amended, effective January 1, 2026, by Normative Instruction BCB No. 671, of October 1, 2025.)	-
2.1.1.99.00.00-6	(-) PROVISION FOR LOSSES ON INVESTMENTS ABROAD	200	Record the value of the provision intended to cover losses from the reduction in recoverable value of participations and agencies abroad.
2.1.1.99.20.00-0	(-) Financial Institutions	-
2.1.1.99.30.00-7	(-) Non-Financial Institutions	-
2.1.2.00.00.00-5	Participations in Affiliates, Controlled and Jointly Controlled Entities in the Country	-
2.1.2.10.00.00-4	PARTICIPATIONS IN AFFILIATES, CONTROLLED AND JOINTLY CONTROLLED ENTITIES	200	Record participations in affiliates, controlled and jointly controlled entities in the Country assessed by the equity method, in accordance with current regulations.
2.1.2.10.11.00-0	Authorized to Operate by the Central Bank Equity Value	-
2.1.2.10.12.00-9	Authorized to Operate by the Central Bank - Goodwill Based on Expectation of Future Profitability	-
2.1.2.10.13.00-8	Authorized to Operate by the Central Bank - Difference Between Fair Value and Book Value (+/-) Authorized to Operate by the Central Bank - Difference Between Fair Value and Book Value (Amended, effective January 1, 2026, by Normative Instruction BCB No. 671, of October 1, 2025.)	-
2.1.2.10.14.00-7	Authorized to Operate by the Central Bank - Unrecorded Assets and Liabilities in the Investee (+/-) Authorized to Operate by the Central Bank - Unrecorded Assets and Liabilities in the Investee (Amended, effective January 1, 2026, by Normative Instruction BCB No. 671, of October 1, 2025.)	-
2.1.2.10.21.00-7	Other Participations - Equity Value	-
2.1.2.10.22.00-6	Other Participations - Goodwill Based on Expectation of Future Profitability	-
2.1.2.10.23.00-5	Other Participations - Difference Between Fair Value and Book Value of Assets and Liabilities (+/-) Other Participations - Difference Between Fair Value and Book Value of Assets and Liabilities (Amended, effective January 1, 2026, by Normative Instruction BCB No. 671, of October 1, 2025.)	-
2.1.2.10.24.00-4	Other Participations - Unrecorded Assets and Liabilities in the Investee (+/-) Other Participations - Unrecorded Assets and Liabilities in the Investee (Amended, effective January 1, 2026, by Normative Instruction BCB No. 671, of October 1, 2025.)	-
2.1.2.99.00.00-3	(-) PROVISION FOR LOSSES IN AFFILIATED, CONTROLLED AND JOINTLY CONTROLLED COMPANIES	200	Record the adjustment to the recoverable value of corporate participations in affiliates, controlled and jointly controlled entities.
2.1.2.99.11.00-9	(-) Authorized to Operate by the Central Bank - Equity Value	-
2.1.2.99.12.00-8	(-) Authorized to Operate by the Central Bank - Goodwill Based on Expectation of Future Profitability	-
2.1.2.99.13.00-7	(-) Authorized to Operate by the Central Bank - Difference Between Fair Value and Book Value	-
2.1.2.99.14.00-6	(-) Authorized to Operate by the Central Bank - Unrecorded Assets and Liabilities in the Investee	-
2.1.2.99.21.00-6	(-) Other Participations - Equity Value	-
2.1.2.99.22.00-5	(-) Other Participations - Goodwill Based on Expectation of Future Profitability	-
2.1.2.99.23.00-4	(-) Other Participations - Difference Between Fair Value and Book Value of Assets and Liabilities	-
2.1.2.99.24.00-3	(-) Other Participations - Unrecorded Assets and Liabilities in the Investee	-
2.1.6.00.00.00-3	Investment Properties	-
2.1.6.10.00.00-2	MEASURED BY THE FAIR VALUE METHOD	200	Record investment properties, maintained in accordance with current regulations, measured by the fair value method.
2.1.6.20.00.00-1	MEASURED BY THE COST METHOD	200	Record investment properties, maintained in accordance with current regulations, measured by the cost method.
2.1.6.95.00.00-9	(-) REDUCTION TO RECOVERABLE VALUE OF INVESTMENT PROPERTIES ASSESSED AT COST	200	Record the property losses resulting from the adjustment to the recoverable value of investment properties assessed by the cost method.
2.1.6.99.00.00-1	(-) ACCUMULATED DEPRECIATION OF INVESTMENT PROPERTIES ASSESSED AT COST	200	Record the accumulated depreciation of investment properties assessed by the cost method.

Annex II

List of Accounting Items of Subgroup 2.2.0.00.00.00-4 USE FIXED ASSETS

---

Account Code	Account Name	Attributes	Estban	Function
2.2.0.00.00.00-4	USE FIXED ASSETS	UBDKIFJACTSWRLMNHYZ	-
2.2.5.00.00.00-9	Use Fixed Assets		-
2.2.5.05.00.00-4	FIXED ASSETS IN STOCK	UBDKIFJACTSWRLMNHYZ	200	Register tangible assets owned and kept in stock for future use in the institution's activities for a period exceeding one fiscal year.
2.2.5.05.10.00-1	Furniture	UBDKIFJACTSWRLMNHYZ	-
2.2.5.05.20.00-8	Equipment	UBDKIFJACTSWRLMNHYZ	-
2.2.5.10.00.00-8	FIXED ASSETS UNDER CONSTRUCTION	UBDKIFJACTSWRLMNHYZ	200	Register values transferred, paid, or owed for the purpose of acquiring, for future use in the institution's activities, assets in the phase of construction, manufacturing, assembly, installation, or in the process of ordering or importation.
2.2.5.10.10.00-5	Real Estate	UBDKIFJACTSWRLMNHYZ	-
2.2.5.10.20.00-2	Movable Assets	UBDKIFJACTSWRLMNHYZ	-
2.2.5.10.90.00-1	Others	UBDKIFJACTSWRLMNHYZ	-
2.2.5.20.00.00-7	INSTALLATIONS	UBDKIFJACTSWRLMNHYZ	200	Register expenses incurred to adapt own-use real estate to the institution's operational needs.
2.2.5.30.00.00-6	FURNITURE AND EQUIPMENT	UBDKIFJACTSWRLMNHYZ	200	Register the value of furniture and equipment used in the exploration of the institution's activity.
2.2.5.30.10.00-3	Furniture	UBDKIFJACTSWRLMNHYZ	-
2.2.5.30.20.00-0	Data Processing Equipment	UBDKIFJACTSWRLMNHYZ	-
2.2.5.30.30.00-7	Communication and Security Equipment	UBDKIFJACTSWRLMNHYZ	-
2.2.5.30.90.00-9	Other Equipment	UBDKIFJACTSWRLMNHYZ	-
2.2.5.40.00.00-5	VEHICLES	UBDKIFJACTSWRLMNHYZ	200	Register vehicles used by the institution.
2.2.5.50.00.00-4	IMPROVEMENTS ON THIRD-PARTY REAL ESTATE	UBDKIFJACTSWRLMNHYZ	200	Register expenses made with improvements on third-party real estate, in use by the institution, that effectively contribute to increasing the asset's capacity to generate economic benefits for the institution.
2.2.5.60.00.00-3	REAL ESTATE	UBDKIFJACTSWRLMNHYZ	200	Register land and buildings owned by the institution, effectively used in the performance of its activity. In the prudential conglomerate accounting documents, investment properties held by an entity belonging to the conglomerate intended for use by controlled entities or by the controlling entity of the institution must be registered under this item.
2.2.5.60.10.00-0	Land	UBDKIFJACTSWRLMNHYZ	-
2.2.5.60.20.00-7	Buildings	UBDKIFJACTSWRLMNHYZ	-
2.2.5.70.00.00-2	ARTWORK	UBDKIFJACTSWRLMNHYZ	200	Register artwork kept for use by the institution in its premises or in other locations maintained or sponsored by the institution.
2.2.5.80.00.00-1	RIGHTS OF USE	UBDKIFJACTSWRLMNHYZ	200	Register, by the lessee, the rights of use resulting from leasing operations.
2.2.5.80.10.00-8	Book Value	UBDKIFJACTSWRLMNHYZ
2.2.5.80.90.00-4	(+/-) Remeasurement of Lease Liability	UBDKIFJACTSWRLMNHYZ
2.2.5.90.00.00-0	OTHER USE FIXED ASSETS	UBDKIFJACTSWRLMNHYZ	200	Register the value of tangible assets used by the institution for a period exceeding one fiscal year for which there is no specific account.
2.2.5.95.00.00-5	(-) REDUCTION TO RECOVERABLE AMOUNT OF USE FIXED ASSETS	UBDKIFJACTSWRLMNHYZ	200	Register the impairment loss of use fixed assets identified in the recoverable amount impairment test.
2.2.5.95.20.00-9	(-) Installations	UBDKIFJACTSWRLMNHYZ	-
2.2.5.95.30.00-6	(-) Furniture and Equipment	UBDKIFJACTSWRLMNHYZ	-
2.2.5.95.40.00-3	(-) Vehicles	UBDKIFJACTSWRLMNHYZ	-
2.2.5.95.50.00-0	(-) Improvements on Third-Party Real Estate	UBDKIFJACTSWRLMNHYZ	-
2.2.5.95.60.00-7	(-) Real Estate - Buildings	UBDKIFJACTSWRLMNHYZ	-
2.2.5.95.70.00-4	(-) Artwork	UBDKIFJACTSWRLMNHYZ	-
2.2.5.95.80.00-1	(-) Rights of Use	UBDKIFJACTSWRLMNHYZ	-
2.2.5.95.90.00-8	(-) Other Fixed Assets in Use	UBDKIFJACTSWRLMNHYZ	-
2.2.5.99.00.00-7	(-) ACCUMULATED DEPRECIATION OF USE FIXED ASSETS	UBDKIFJACTSWRLMNHYZ	200	Register, in the appropriate sub-items, the value of accumulated depreciation of the institution's use fixed assets.
2.2.5.99.20.00-1	(-) Installations	UBDKIFJACTSWRLMNHYZ	-
2.2.5.99.30.00-8	(-) Furniture and Equipment	UBDKIFJACTSWRLMNHYZ	-
2.2.5.99.40.00-5	(-) Vehicles	UBDKIFJACTSWRLMNHYZ	-
2.2.5.99.50.00-2	(-) Improvements on Third-Party Real Estate	UBDKIFJACTSWRLMNHYZ	-
2.2.5.99.60.00-9	(-) Real Estate - Buildings	UBDKIFJACTSWRLMNHYZ	-
2.2.5.99.70.00-6	(-) Artwork	UBDKIFJACTSWRLMNHYZ	-
2.2.5.99.80.00-3	(-) Rights of Use	UBDKIFJACTSWRLMNHYZ	-
2.2.5.99.90.00-0	(-) Other Fixed Assets in Use	UBDKIFJACTSWRLMNHYZ	-

Annex II

(Annex II with wording given, from 1º/8/2024, by Normative Instruction BCB No. 494, of 26/7/2024.)

List of Accounting Items of
Subgroup 2.2.0.00.00.00-4 USE FIXED ASSETS

Account Code	Account Name	Estban	Function
2.2.0.00.00.00-4	USE FIXED ASSETS	-
2.2.5.00.00.00-9	Use Fixed Assets	-
2.2.5.05.00.00-4	FIXED ASSETS IN STOCK	200	Register tangible assets owned and kept in stock for future use in the institution's activities for a period exceeding one fiscal year.
2.2.5.05.10.00-1	Furniture	-
2.2.5.05.20.00-8	Equipment	-
2.2.5.10.00.00-8	FIXED ASSETS UNDER CONSTRUCTION	200	Register values transferred, paid, or owed for the purpose of acquiring, for future use in the institution's activities, assets in the phase of construction, manufacturing, assembly, installation, or in the process of ordering or importation.
2.2.5.10.10.00-5	Real Estate	-
2.2.5.10.20.00-2	Movable Assets	-
2.2.5.10.90.00-1	Others	-
2.2.5.20.00.00-7	INSTALLATIONS	200	Register expenses incurred to adapt own-use real estate to the institution's operational needs.
2.2.5.30.00.00-6	FURNITURE AND EQUIPMENT	200	Register the value of furniture and equipment used in the exploration of the institution's activity.
2.2.5.30.10.00-3	Furniture	-
2.2.5.30.20.00-0	Data Processing Equipment	-
2.2.5.30.30.00-7	Communication and Security Equipment	-
2.2.5.30.90.00-9	Other Equipment	-
2.2.5.40.00.00-5	VEHICLES	200	Register vehicles used by the institution.
2.2.5.50.00.00-4	IMPROVEMENTS ON THIRD-PARTY REAL ESTATE	200	Register expenses made with improvements on third-party real estate, in use by the institution, that effectively contribute to increasing the asset's capacity to generate economic benefits for the institution.
2.2.5.60.00.00-3	REAL ESTATE	200	Register land and buildings owned by the institution, effectively used in the performance of its activity. In the prudential conglomerate accounting documents, investment properties held by an entity belonging to the conglomerate intended for use by controlled entities or by the controlling entity of the institution must be registered under this item.
2.2.5.60.10.00-0	Land	-
2.2.5.60.20.00-7	Buildings	-
2.2.5.70.00.00-2	ARTWORK	200	Register artwork kept for use by the institution in its premises or in other locations maintained or sponsored by the institution.
2.2.5.80.00.00-1	RIGHTS OF USE	200	Register, by the lessee, the rights of use resulting from leasing operations.
2.2.5.80.10.00-8	Book Value
2.2.5.90.00.00-0	OTHER USE FIXED ASSETS	200	Register the value of tangible assets used by the institution for a period exceeding one fiscal year for which there is no specific account.
2.2.5.95.00.00-5	(-) REDUCTION TO RECOVERABLE AMOUNT OF USE FIXED ASSETS	200	Register the impairment loss of use fixed assets identified in the recoverable amount impairment test.
2.2.5.95.20.00-9	(-) Installations	-
2.2.5.95.30.00-6	(-) Furniture and Equipment	-
2.2.5.95.40.00-3	(-) Vehicles	-
2.2.5.95.50.00-0	(-) Improvements on Third-Party Real Estate	-
2.2.5.95.60.00-7	(-) Real Estate - Buildings	-
2.2.5.95.70.00-4	(-) Artwork	-
2.2.5.95.80.00-1	(-) Rights of Use	-
2.2.5.95.90.00-8	(-) Other Fixed Assets in Use	-
2.2.5.99.00.00-7	(-) ACCUMULATED DEPRECIATION OF USE FIXED ASSETS	200	Register, in the appropriate sub-items, the value of accumulated depreciation of the institution's use fixed assets.
2.2.5.99.20.00-1	(-) Installations	-
2.2.5.99.30.00-8	(-) Furniture and Equipment	-
2.2.5.99.40.00-5	(-) Vehicles	-
2.2.5.99.50.00-2	(-) Improvements on Third-Party Real Estate	-
2.2.5.99.60.00-9	(-) Real Estate - Buildings	-
2.2.5.99.70.00-6	(-) Artwork	-
2.2.5.99.80.00-3	(-) Rights of Use	-
2.2.5.99.90.00-0	(-) Other Fixed Assets in Use	-

Annex III

List of Accounting Items of
Subgroup 2.3.0.00.00.00-7 LEASING ASSETS

Account Code	Account Name	Attributes	Estban	Function
2.3.0.00.00.00-7	LEASING ASSETS		-
2.3.2.00.00.00-1	Fixed Assets
2.3.2.10.00.00-0	LEASED ASSETS	UBDKIFASWLMNZ	200	Register, by the lessor, the fixed assets used in operating lease operations.
2.3.2.10.10.00-7	Book Value of the Asset	UBDKIFASWLMNZ	-
2.3.2.10.20.00-4	Initial Direct Costs of the Lease	UBDKIFASWLMNZ	-
2.3.2.10.30.00-1	(-) Accumulated Depreciation	UBDKIFASWLMNZ	-
2.3.2.10.40.00-8	(-) Reduction to Recoverable Amount	UBDKIFASWLMNZ	-
2.3.2.20.00.00-9	SUBLEASED ASSETS	UBDKIFASWLMNZ	200	Register, by the intermediate lessor, the rights of use of fixed assets used in operating sublease operations.
2.3.2.20.10.00-6	Book Value of the Asset	UBDKIFASWLMNZ	-
2.3.2.20.30.00-0	(-) Accumulated Depreciation	UBDKIFASWLMNZ	-
2.3.2.20.40.00-7	(-) Reduction to Recoverable Amount	UBDKIFASWLMNZ	-
2.3.2.20.50.00-4	(+/-) Remeasurement of Lease Liability	UBDKIFASWLMNZ	-
2.3.5.00.00.00-2	Intangible		-
2.3.5.10.00.00-1	LEASED ASSETS	UBDKIFASWLMNZ	200	Register, by the lessor, the intangible assets used in operating lease operations.
2.3.5.10.10.00-8	Book Value of the Asset	UBDKIFASWLMNZ	-
2.3.5.10.20.00-5	Initial Direct Costs of the Lease	UBDKIFASWLMNZ	-
2.3.5.10.30.00-2	(-) Accumulated Amortization	UBDKIFASWLMNZ	-
2.3.5.10.40.00-9	(-) Reduction to Recoverable Amount	UBDKIFASWLMNZ	-
2.3.5.20.00.00-0	SUBLEASED ASSETS	UBDKIFASWLMNZ	200	Register, by the intermediate lessor, the rights of use of intangible assets used in operating sublease operations.
2.3.5.20.10.00-7	Book Value	UBDKIFASWLMNZ	-
2.3.5.20.30.00-1	(-) Accumulated Amortization	UBDKIFASWLMNZ	-
2.3.5.20.40.00-8	(-) Reduction to Recoverable Amount	UBDKIFASWLMNZ	-
2.3.5.20.50.00-5	(+/-) Remeasurement of Lease Liability	UBDKIFASWLMNZ	-

Annex III

(Annex III with wording given, from 1º/8/2024, by Normative Instruction BCB No. 494, of 26/7/2024.)

List of Accounting Items of
Subgroup 2.3.0.00.00.00-7 LEASING ASSETS

Account Code	Account Name	Estban	Function
2.3.0.00.00.00-7	LEASING ASSETS	-
2.3.2.00.00.00-1	Fixed Assets
2.3.2.10.00.00-0	LEASED ASSETS	200	Register, by the lessor, the fixed assets used in operating lease operations.
2.3.2.10.10.00-7	Book Value of the Asset	-
2.3.2.10.20.00-4	Initial Direct Costs of the Lease	-
2.3.2.10.30.00-1	(-) Accumulated Depreciation	-
2.3.2.10.40.00-8	(-) Reduction to Recoverable Amount	-
2.3.2.20.00.00-9	SUBLEASED ASSETS	200	Register, by the intermediate lessor, the rights of use of fixed assets used in operating sublease operations.
2.3.2.20.10.00-6	Book Value of the Asset	-
2.3.2.20.30.00-0	(-) Accumulated Depreciation	-
2.3.2.20.40.00-7	(-) Reduction to Recoverable Amount	-
2.3.5.00.00.00-2	Intangible	-
2.3.5.10.00.00-1	LEASED ASSETS	200	Register, by the lessor, the intangible assets used in operating lease operations.
2.3.5.10.10.00-8	Book Value	-
2.3.5.10.20.00-5	Initial Direct Costs of the Lease	-
2.3.5.10.30.00-2	(-) Accumulated Amortization	-
2.3.5.10.40.00-9	(-) Reduction to Recoverable Amount	-
2.3.5.20.00.00-0	SUBLEASED ASSETS	200	Register, by the intermediate lessor, the rights of use of intangible assets used in operating sublease operations.
2.3.5.20.10.00-7	Book Value	-
2.3.5.20.30.00-1	(-) Accumulated Amortization	-
2.3.5.20.40.00-8	(-) Reduction to Recoverable Amount	-

Annex IV

List of Accounting Items of
Subgroup 2.5.0.00.00.00-3 INTANGIBLE

Account Code	Account Name	Attributes	Estban	Function
2.5.0.00.00.00-3	INTANGIBLE		-
2.5.1.00.00.00-0	Intangible Assets		-
2.5.1.05.00.00-5	RIGHTS RELATED TO CUSTOMER PORTFOLIOS	UBDKIFJACTSWRLMNHYZ	200	Register values paid in the acquisition of contractual rights, legal protection rights, or other types of control regarding customer relationships.
2.5.1.05.10.00-2	Rights from Acquisition of Payroll	UBDKIFJACTSWRLMNHYZ	-
2.5.1.05.90.00-8	Others	UBDKIFJACTSWRLMNHYZ	-
2.5.1.15.00.00-4	DATA PROCESSING SYSTEMS	UBDKIFJACTSWRLMNHYZ	200	Register, in the appropriate sub-items, the values of intangible assets related to data processing systems acquired by the institution or generated internally.
2.5.1.15.10.00-1	Acquired	UBDKIFJACTSWRLMNHYZ	-
2.5.1.15.20.00-8	Internally Generated	UBDKIFJACTSWRLMNHYZ	-
2.5.1.25.00.00-3	COMMUNICATION AND SECURITY SYSTEMS	UBDKIFJACTSWRLMNHYZ	200	Register, in the appropriate sub-items, the values related to intangible assets regarding communication and security systems acquired by the institution or generated internally.
2.5.1.25.10.00-0	Acquired	UBDKIFJACTSWRLMNHYZ	-
2.5.1.25.20.00-7	Internally Generated	UBDKIFJACTSWRLMNHYZ	-
2.5.1.30.00.00-7	TRADEMARKS	UBDKIFJACTSWRLMNHYZ	200	Register values paid in the acquisition of contractual rights or other legal rights related to trademarks of companies or products.
2.5.1.35.00.00-2	LICENSES AND COPYRIGHTS AND USAGE RIGHTS	UBDKIFJACTSWRLMNHYZ	200	Register the values of contractual rights or other legal rights related to licenses, copyrights, and other property rights.
2.5.1.40.00.00-6	EXCLUSIVITY OR PREFERENCE RIGHTS	UBDKIFJACTSWRLMNHYZ	200	Register values paid in the acquisition of exclusivity or preference rights in the sale or distribution of the institution's products or services by other entities.
2.5.1.45.00.00-1	PATENTS	UBDKIFJACTSWRLMNHYZ	200	Register values paid in the acquisition or development of contractual rights or other legal rights related to patents.
2.5.1.50.00.00-5	RIGHTS OF USE	UBDKIFJACTSWRLMNHYZ	200	Register, by the lessee, the rights of use resulting from leasing operations.
2.5.1.50.00.00-5	Book Value		-
2.5.1.50.00.00-5	(+/-) Remeasurement of Lease Liability		-
2.5.1.90.00.00-1	OTHER INTANGIBLE ASSETS	UBDKIFJACTSWRLMNHYZ	200	Register values related to intangible assets for which there is no specific item.
2.5.1.95.00.00-6	(-) REDUCTION TO RECOVERABLE AMOUNT OF INTANGIBLE ASSETS	UBDKIFJACTSWRLMNHYZ	200	Register the impairment loss of intangible assets identified in the recoverable amount impairment test.
2.5.1.95.05.00-1	(-) Rights Related to Customer Portfolios	UBDKIFJACTSWRLMNHYZ	-
2.5.1.95.15.00-8	(-) Data Processing Systems	UBDKIFJACTSWRLMNHYZ	-
2.5.1.95.25.00-5	(-) Communication and Security Systems	UBDKIFJACTSWRLMNHYZ	-
2.5.1.95.30.00-7	(-) Trademarks	UBDKIFJACTSWRLMNHYZ	-
2.5.1.95.35.00-2	(-) Licenses and Copyrights and Usage Rights	UBDKIFJACTSWRLMNHYZ	-
2.5.1.95.40.00-4	(-) Exclusivity or Preference Rights	UBDKIFJACTSWRLMNHYZ	-
2.5.1.95.45.00-9	(-) Patents	UBDKIFJACTSWRLMNHYZ	-
2.5.1.95.50.00-1	(-) Rights of Use	UBDKIFJACTSWRLMNHYZ	-
2.5.1.95.90.00-9	(-) Others	UBDKIFJACTSWRLMNHYZ	-
2.5.1.99.00.00-8	(-) ACCUMULATED AMORTIZATION OF INTANGIBLE ASSETS	UBDKIFJACTSWRLMNHYZ	200	Register the value of accumulated amortization of intangible assets with a definite useful life.
2.5.1.99.05.00-3	(-) Rights Related to Customer Portfolios	UBDKIFJACTSWRLMNHYZ	-
2.5.1.99.15.00-0	(-) Data Processing Systems	UBDKIFJACTSWRLMNHYZ	-
2.5.1.99.25.00-7	(-) Communication and Security Systems	UBDKIFJACTSWRLMNHYZ	-
2.5.1.99.30.00-9	(-) Trademarks	UBDKIFJACTSWRLMNHYZ	-
2.5.1.99.35.00-4	(-) Licenses and Copyrights and Usage Rights	UBDKIFJACTSWRLMNHYZ	-
2.5.1.99.40.00-6	(-) Exclusivity or Preference Rights	UBDKIFJACTSWRLMNHYZ	-
2.5.1.99.45.00-1	(-) Patents	UBDKIFJACTSWRLMNHYZ	-
2.5.1.99.50.00-3	(-) Rights of Use	UBDKIFJACTSWRLMNHYZ	-
2.5.1.99.90.00-1	(-) Others	UBDKIFJACTSWRLMNHYZ	-
2.5.2.00.00.00-7	Goodwill in the Acquisition of Investments		-
2.5.2.10.00.00-6	GOODWILL BASED ON EXPECTATION OF FUTURE PROFITABILITY	UBDKIFJACTSWLMNHYZ	200	Register, in consolidated statements or in individual statements where the invested entity was the object of incorporation or merger, the goodwill in the acquisition of investments that has as its foundation the profitability value of the controlled entity, based on a forecast of future results.
2.5.2.90.00.00-8	(-) ACCUMULATED AMORTIZATION OF GOODWILL IN THE ACQUISITION OF INVESTMENTS	UBDKIFJACTSWLMNHYZ	200	Register, in consolidated statements or in individual statements where the invested entity was the object of incorporation or merger, the accumulated amortization of goodwill constituted in the acquisition of investments in controlled entities.
2.5.2.95.00.00-3	(-) REDUCTION TO RECOVERABLE AMOUNT OF GOODWILL IN THE ACQUISITION OF INVESTMENTS	UBDKIFJACTSWRLMNHYZ	200	Register the impairment loss of goodwill in the acquisition of investments identified in the recoverable amount impairment test.

Annex IV

(Annex IV with wording given, from 1º/8/2024, by Normative Instruction BCB No. 494, of 26/7/2024.)

List of Accounting Items of
Subgroup 2.5.0.00.00.00-3 INTANGIBLE

---

Account Code	Account Name	Estban Code	Function
2.5.0.00.00.00-3	INTANGIBLE	-
2.5.1.00.00.00-0	Intangible Assets	-
2.5.1.05.00.00-5	RIGHTS RELATIVE TO CUSTOMER PORTFOLIOS	200	Record the values paid in the acquisition of contractual rights, legal protection rights, or other types of control relating to customer relationships.
2.5.1.05.10.00-2	Rights from Acquisition of Payroll Sheets	-
2.5.1.05.90.00-8	Others	-
2.5.1.15.00.00-4	DATA PROCESSING SYSTEMS	200	Record, in the appropriate subheadings, the values of intangible assets relating to data processing systems acquired by the institution or generated internally.
2.5.1.15.10.00-1	Acquired	-
2.5.1.15.20.00-8	Internally Generated	-
2.5.1.25.00.00-3	COMMUNICATION AND SECURITY SYSTEMS	200	Record, in the appropriate subheadings, the values relating to intangible assets relating to communication and security systems acquired by the institution or generated internally.
2.5.1.25.10.00-0	Acquired	-
2.5.1.25.20.00-7	Internally Generated	-
2.5.1.30.00.00-7	TRADEMARKS	200	Record the values paid in the acquisition of contractual rights or other legal rights relating to trademarks of companies or products.
2.5.1.35.00.00-2	LICENSES AND COPYRIGHTS AND USAGE RIGHTS	200	Record the values of contractual rights or other legal rights relating to licenses, copyrights, and other property rights.
2.5.1.40.00.00-6	EXCLUSIVITY OR PREFERENCE RIGHTS	200	Record the values paid in the acquisition of exclusivity or preference rights in the sale or distribution of the institution's products or services by other entities.
2.5.1.45.00.00-1	PATENTS	200	Record the values paid in the acquisition or development of contractual rights or other legal rights relating to patents.
2.5.1.50.00.00-5	USAGE RIGHTS	200	Record, by the lessee, usage rights arising from leasing operations.
2.5.1.50.10.00-2	Book Value	-
2.5.1.90.00.00-1	OTHER INTANGIBLE ASSETS	200	Record values relating to intangible assets for which there is no specific item.
2.5.1.95.00.00-6	(-) REDUCTION TO RECOVERABLE AMOUNT OF INTANGIBLE ASSETS	200	Record the impairment loss of intangible assets identified in the recoverable amount test.
2.5.1.95.05.00-1	(-) Rights Relative to Customer Portfolios	-
2.5.1.95.15.00-8	(-) Data Processing Systems	-
2.5.1.95.25.00-5	(-) Communication and Security Systems	-
2.5.1.95.30.00-7	(-) Trademarks	-
2.5.1.95.35.00-2	(-) Licenses and Copyrights and Usage Rights	-
2.5.1.95.40.00-4	(-) Exclusivity or Preference Rights	-
2.5.1.95.45.00-9	(-) Patents	-
2.5.1.95.50.00-1	(-) Usage Rights	-
2.5.1.95.90.00-9	(-) Others	-
2.5.1.99.00.00-8	(-) ACCUMULATED AMORTIZATION OF INTANGIBLE ASSETS	200	Record the value of accumulated amortization of intangible assets with a definite useful life.
2.5.1.99.05.00-3	(-) Rights Relative to Customer Portfolios	-
2.5.1.99.15.00-0	(-) Data Processing Systems	-
2.5.1.99.25.00-7	(-) Communication and Security Systems	-
2.5.1.99.30.00-9	(-) Trademarks	-
2.5.1.99.35.00-4	(-) Licenses and Copyrights and Usage Rights	-
2.5.1.99.40.00-6	(-) Exclusivity or Preference Rights	-
2.5.1.99.45.00-1	(-) Patents	-
2.5.1.99.50.00-3	(-) Usage Rights	-
2.5.1.99.90.00-1	(-) Others	-
2.5.2.00.00.00-7	Goodwill in the Acquisition of Investments	-
2.5.2.10.00.00-6	GOODWILL BASED ON EXPECTATION OF FUTURE PROFITABILITY	200	Record, in the consolidated financial statements or in the individual financial statements where the invested entity was subject to merger or consolidation, the goodwill in the acquisition of investments that is based on the profitability value of the controlled entity, based on a forecast of future results.
2.5.2.90.00.00-8	(-) ACCUMULATED AMORTIZATION OF GOODWILL IN THE ACQUISITION OF INVESTMENTS	200	Record, in the consolidated financial statements or in the individual financial statements where the invested entity was subject to merger or consolidation, the accumulated amortization of the goodwill constituted in the acquisition of investments in controlled entities.
2.5.2.95.00.00-3	(-) REDUCTION TO RECOVERABLE AMOUNT OF GOODWILL IN THE ACQUISITION OF INVESTMENTS	200	Record the impairment loss of goodwill in the acquisition of investments identified in the recoverable amount test.

NOTE
913/2023 – BCB/DENOR, OF DECEMBER 1, 2023

Justifies proposal for the issuance of a normative instruction that defines the accounting items of the Permanent Asset group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil - Cosif.

Chief of Denor:

The present Note justifies a proposal for the issuance of a normative instruction by the Department of Regulation of the Financial System (Denor), using the attribution granted to it by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil (BCB), annexed to Resolution BCB No. 340, of September 21, 2023, and based on art. 10 of Resolution BCB No. 92, of May 6, 2021, to define the accounting items of the Permanent Asset group of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

2.                 With the issuance of  
   

CMN Resolution No. 4,966, of November 25, 2021, and BCB Resolution No. 352, of November 23, 2023, which provide for the concepts and accounting criteria applicable to financial instruments, as well as for the designation and recognition of hedging relationships (hedge accounting) and on accounting procedures for defining cash flows of financial assets as solely payments of principal and interest, the application of the methodology for calculating the effective interest rate of financial instruments, the establishment of provisions for losses associated with credit risk and the disclosure of information relating to financial instruments in notes to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, the CMN and the BCB concluded the process of harmonization of the accounting standards provided for in the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) with the international pronouncement IFRS 9 – Financial Instruments issued by the International Accounting Standards Board (IASB). In order to allow accounting bookkeeping in the Cosif Account Plan to be aligned with the accounting criteria and procedures established in the regulation issued by the CMN and the BCB, it is necessary to alter the accounting items of the Permanent Asset group of the Cosif account list.

3.                 Thus, with  
   

basis in BCB Resolution No. 92, of May 6, 2021, which reorders the structure of current accounts in order to allow the creation of new items and the satisfaction of needs derived from the implementation of international standards, the present proposal for a normative instruction consolidates the accounting items of the Permanent Asset group, establishes the codes and the nomenclatures of subgroups, breakdowns of subgroups, titles and subheadings accounting items, as well as the functions and attributes of the titles and subheadings accounting items and the Estban code of the accounting titles. As a consequence, Instruction Normative BCB No. 269, of April 1, 2022, will be revoked.

4.                 Finally, in  
   

compliance with the provisions of art. 5 of Law No. 13,874, of September 20, 2019, Decree No. 10,411, of June 30, 2020, determines that proposals for normative acts of general interest of economic agents formulated by bodies and entities of the direct, autarchic and foundation federal public administration, as well as by collegiate bodies through the body or entity responsible for providing them with administrative support, must be preceded by a Regulatory Impact Analysis (RIA).

5.                 However,  
   

as provided for in art. 4, items II and VI, of this Decree, the obligation of preparation of RIA may be waived for a normative act that aims to regulate defined rights or obligations in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives or that aims to maintain convergence to international standards. In view of these provisions, the normative instruction now proposed is exempt from the preparation of an RIA.

For your consideration.

Uverlan Rodrigues Primo

Deputy Chief

In agreement.

João André Calvino Marques Pereira

Department Head