2023-12-01 | Instrução Normativa BCB 429

Added 2026-09-25

Normative Instruction BCB No. 429 — Defines the accounting items of the Required Liabilities group of the Chart of Accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)

This instruction defines the accounting items for the Required Liabilities group within the Cosif chart of accounts, establishing specific account codes, names, and functions for financial institutions and other entities authorized by the Central Bank of Brazil. It mandates the reclassification of existing required liability balances into these new accounting items starting from the January 2025 reporting base. The regulation revokes the previous Normative Instruction BCB No. 271 and enters into force on January 1, 2025, with a specific amendment to the account grouping structure taking effect on August 1, 2024.

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Banco Central do Brasil

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BCB NORMATIVE INSTRUCTION NO. 429, OF DECEMBER 1, 2023

Defines the accounting items of the Required Liabilities group of the Chart of Accounts 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), in the exercise of 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

BCB Normative Instruction No. 271 dated 2022-04-01not in RegAlert

Amended by

Central Bank of Brazil Instruction Normative No. 741 of June 3, 20262026Normative 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 items2025

+1 more

Normative Instruction BCB No. 539 of November 5, 20242024

Amends

BCB Normative Instruction No. 496 dated 2024-07-26not in RegAlert

Issued under

CMN Resolution No. 4,858 — Establishes the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2020BCB Resolution No. 340 dated 2023-09-21not in RegAlertBCB Resolution No. 92 dated 2021-05-06not in RegAlert

Refers to

Resolution BCB No. 352 of November 23, 2023: Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2023Resolution CMN No. 4,966 — Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2021

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

+2 more

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

Timeline

Amended 7 times · last 2026-06-03

• 2026-06-03BCBCentral Bank of Brazil Instruction Normative No. 741 of June 3, 2026amends
• 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

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