Normative Instruction BCB No. 430 of December 1, 2023: Defines the accounting items of the Equity group in the Cosif account list

Resolution No. 222

NORMATIVE INSTRUCTION
BCB NO. 430, OF DECEMBER 1, 2023

Defines the accounting items of the Equity 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 Financial System Regulation (Denor), using the authority granted by Article 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 Article 12 of Resolution CMN No. 4,858, of October 23, 2020, and Article 10 of Resolution BCB No. 92, of May 6, 2021,

R E S O L V E S:

Article 1. This Normative Instruction defines the accounting items of the Equity 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.

Article 2. The institutions mentioned in Article 1 must record the equity items in group 6.0.0.00.00.00-4 Equity, segregated into subgroups, observing the breakdowns and the respective codes, account names, and functions defined in Annexes I and II, as detailed below: (Wording given, from 8/1/2024, by Normative Instruction BCB No. 497, of 7/26/2024.)

I - 6.1.0.00.00.00-7 EQUITY, segregated into the items defined in Annex I; and

II - 6.4.0.00.00.00-6 NON-CONTROLLING INTERESTS, segregated into the items defined in Annex II.

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

Sole Paragraph. From the reference date mentioned in the main text, accounting balances related to equity must be reclassified into the adequate accounting items created by this Normative Instruction.

Article 4. Normative Instruction BCB No. 272, of April 1, 2022, is hereby revoked.

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

João André Calvino Marques Pereira

Annex I

List of Accounting Items of Subgroup 6.1.0.00.00.00-7 EQUITY

Account Code	Account Name	Attributes	Estban	Function
6.1.0.00.00.00-7	EQUITY		-
6.1.1.00.00.00-4	Social Capital		-
6.1.1.10.00.00-3	CAPITAL	UBDKIFJACTSWRLMNHYZ	610	Record the institution's capital, except for capital highlighted by foreign banks with a branch in the Country, which must be recorded in subtitle 6.1.1.20.29.00-7 Foreign Shares.
6.1.1.10.13.00-7	Ordinary Shares - Country	UBDKIFJACTSWLMNHYZ	-
6.1.1.10.16.00-4	Non-Cumulative and Non-Redeemable Preferred Shares - Country	UBDKIFJACTSWLMNHYZ	-
6.1.1.10.17.00-3	Other Preferred Shares - Country	UBDKIFJACTSWLMNHYZ	-
6.1.1.10.23.00-4	Ordinary Shares - Foreign	UBDKIFJACTSWLMNHYZ	-
6.1.1.10.26.00-1	Non-Cumulative and Non-Redeemable Preferred Shares - Foreign	UBDKIFJACTSWLMNHYZ	-
6.1.1.10.27.00-0	Other Preferred Shares - Foreign	UBDKIFJACTSWLMNHYZ	-
6.1.1.10.28.00-9	Shares - Country	UBDKIFJACTSWRLMNHYZ	-
6.1.1.10.29.00-8	Shares - Foreign	UBDKIFJACTSWRLMNHYZ	-
6.1.1.20.00.00-2	CAPITAL INCREASE	UBDKIFJACTSWRLMNHYZ	610	Record, while not approved by the Central Bank of Brazil, the value of the ongoing capital increase, resulting from actual subscriptions or through the incorporation of accumulated reserves and profits.
6.1.1.20.13.00-6	Ordinary Shares - Country	UBDKIFJACTSWLMNHYZ	-
6.1.1.20.16.00-3	Non-Cumulative and Non-Redeemable Preferred Shares - Country	UBDKIFJACTSWLMNHYZ	-
6.1.1.20.17.00-2	Other Preferred Shares - Country	UBDKIFJACTSWLMNHYZ	-
6.1.1.20.23.00-3	Ordinary Shares - Foreign	UBDKIFJACTSWLMNHYZ	-
6.1.1.20.26.00-0	Non-Cumulative and Non-Redeemable Preferred Shares - Foreign	UBDKIFJACTSWLMNHYZ	-
6.1.1.20.27.00-9	Other Preferred Shares - Foreign	UBDKIFJACTSWLMNHYZ	-
6.1.1.20.28.00-8	Shares - Country	UBDKIFJACTSWRLMNHYZ	-
6.1.1.20.29.00-7	Shares - Foreign	UBDKIFJACTSWRLMNHYZ	-
6.1.1.40.00.00-0	(-) CAPITAL REDUCTION	UBDKIFJACTSWRLMNHYZ	610	Record values related to the reduction of social capital, deliberated in a shareholders' meeting or quoters' meeting, until approved by the Central Bank of Brazil.
6.1.1.40.10.00-7	(-) Capital Reduction - Country	UBDKIFJACTSWRLMNHYZ	-
6.1.1.40.20.00-4	(-) Capital Reduction - Foreign	UBDKIFJACTSWRLMNHYZ	-
6.1.1.50.00.00-9	(-) CAPITAL TO BE REALIZED	UBDKIFJACTSWRLMNHYZ	610	Record the liabilities of shareholders or quoters for the full payment of initial capital, as well as its increases, in kind.
6.1.1.60.00.00-8	APE - RESOURCES OF SAVINGS ASSOCIATES	SZ	610	Record resources of savings associates of savings and loan associations.
6.1.1.60 10.00-5	Free Savings Deposits - Natural Persons	SZ	-	Record free-movement savings deposits held exclusively by natural person associates.
6.1.1.60 20.00-2	Free Savings Deposits - Legal Entities	SZ	-	Record free-movement savings deposits held exclusively by legal person associates.
6.1.1.60 30.00-9	Linked Savings Deposits - Natural Persons	SZ	-	Record savings deposits owned by natural persons linked to the institution, understood as its administrators and other members of statutory bodies, its controllers and companies controlled by them, directly or indirectly, and affiliates under common control.
6.1.1.60 40.00-6	Linked Savings Deposits - Legal Entities	SZ	-	Record savings deposits owned by legal persons linked to the institution, understood as its administrators and other members of statutory bodies, its controllers and companies controlled by them, directly or indirectly, and affiliates under common control.
6.1.1.70.00.00-7	INVESTMENT SHARES	Z	-	Record share values, resulting from investor applications and redemptions.
6.1.1.70.10.00-4	Shares to be Individualized	Z	-	Record values of shares issued and redeemed that have not been individualized, the subtitle may present a credit or debit balance
6.1.1.70.20.00-1	Natural Persons	Z	-
6.1.1.70.30.00-8	Legal Entities	Z	-
6.1.1.80.00.00-6	(+/-) VARIATIONS IN SHARE REDEMPTION	Z	-	Record the value of variations resulting from share redemption at a value higher or lower than the issuance value.
6.1.3.00.00.00-8	Capital Reserves		-
6.1.3.10.00.00-7	SHARE SUBSCRIPTION PREMIUM RESERVE	UBDKIFJACTSWLMNHYZ	610	Record the value of the subscriber's contribution to shares that exceeds the nominal value of these, as well as the part of the issuance price of shares without nominal value that exceeds the amount intended for the formation of social capital.
6.1.3.40.00.00-4	RESERVE FOR PAYMENTS BASED ON EQUITY INSTRUMENTS	UBDKIFJACTSWRLMNHYZ	610	Record values related to transactions with payment based on shares or other equity instruments to be settled with the delivery of equity instruments.
6.1.3.40.10.00-1	Own	UBDKIFJACTSWRLMNHYZ	-	Record values related to transactions with payment based on shares or other equity instruments to be settled with the delivery of equity instruments of the institution itself.
6.1.3.40.20.00-8	Of Affiliates	UBDKIFJACTSWRLMNHYZ	-	Record values related to transactions with payment based on shares or other equity instruments to be settled with the delivery of equity instruments of a controlled or controlling company of the institution.
6.1.3.99.00.00-6	OTHER CAPITAL RESERVES	UBDKIFJACTSWRLMNHYZ	610	Record capital reserves for which there is no specific account.
6.1.5.00.00.00-2	Profit Reserves		-
6.1.5.10.00.00-1	LEGAL RESERVE	UBDKIFJACTSWRLMNHYZ	610	Record the reserve constituted in accordance with current legislation.
6.1.5.10.10.00-8	Legal Reserve	UBDKIFJACTSWLMNHYZ	-	Record the reserve intended to ensure the integrity of social capital in accordance with current legislation.
6.1.5.10.20.00-5	Reserve Fund - Cooperatives	RZ	-	Record the reserve fund intended to repair losses or to attend to the development of the entity.
6.1.5.10.30.00-2	Reserve Fund - Cooperatives - Reverted Values	RZ	-	Record values reverted to reserve fund in compliance with Article 17-D of Complementary Law No. 130, of 2009.
6.1.5.20.00.00-0	STATUTORY RESERVES	UBDKIFJACTSWRLMNHYZ	610	Record reserves constituted by determination of the social statute.
6.1.5.30.00.00-9	RESERVES FOR CONTINGENCIES	UBDKIFJACTSWRLMNHYZ	610	Record the reserve intended to compensate, in future exercises, the decrease in profit resulting from a future loss, judged probable, whose value can be estimated.
6.1.5.40.00.00-8	RESERVES FOR EXPANSION	UBDKIFJACTSWRLMNHYZ	610	Record the retention of portions of net profit, provided for in a capital budget, proposed by management bodies and approved by the general assembly.
6.1.5.50.00.00-7	PROFIT RESERVES TO BE REALIZED	UBDKIFJACTSWRLMNHYZ	610	Record profit reserves to be realized in accordance with current legislation.
6.1.5.60.00.00-6	RESERVE FOR FISCAL INCENTIVES	UBDKIFJACTSWLMNHYZ	610	Record the value of reserves constituted through the use of a portion of net profit resulting from donations and government subsidies for investments.
6.1.5.70.00.00-5	APE - RESERVE AND EMERGENCY FUNDS	SZ	610	Record reserve and emergency funds of savings and loan associations
6.1.5.80.00.00-4	SPECIAL PROFIT RESERVES	UBDKIFJACTSWRLMNHYZ	610	Record undistributed capital remuneration, mandatory or proposed, which does not constitute a present obligation on the date of the balance sheet or financial statements.
6.1.5.80.10.00-1	Undistributed Mandatory Dividends	UBDKIFJACTSWLMNHYZ	-	Record the value of undistributed mandatory dividends, in accordance with current regulation.
6.1.5.80.20.00-8	Proposed Additional Dividends	UBDKIFJACTSWLMNHYZ	-	Record the value of dividends declared after the accounting period to which the financial statements refer, but before the date of authorization of issuance of these statements, which exceeds the portion of the mandatory minimum dividend referred to in Article 202 of Law No. 6,404, of 1976, while not approved by the assembly or meeting of partners.
6.1.5.80.30.00-5	Undistributed Interest on Equity Capital	UBDKIFJACTSWLMNHYZ	-	Record the value of interest on equity capital imputed to undistributed mandatory dividends, in accordance with current regulation.
6.1.5.80.40.00-2	Proposed Additional Interest on Equity Capital	UBDKIFJACTSWLMNHYZ	-	Record the value of interest on equity capital declared after the accounting period to which the financial statements refer, but before the date of authorization of issuance of these statements, not imputed to the mandatory minimum dividends, while not approved by the assembly or meeting of partners.
6.1.5.80.50.00-9	Undistributed Interest on Cooperative Social Capital	RZ	-	Record the value of interest on social capital undistributed due to legal or regulatory impediment.
6.1.5.80.99.00-8	Others	UBDKIFJACTSWRLMNHYZ	-
6.1.6.00.00.00-9	Valuation Adjustments		-
6.1.6.15.00.00-3	(+/-) NON-EQUITY FINANCIAL INSTRUMENTS CLASSIFIED AS FVTOCI	UBDKIFJACTSWRLMNHYZ	610	record, net of tax effects, the adjustments of non-equity financial instruments classified as fair value through other comprehensive income.
6.1.6.15.10.00-0	(+/-) Own	UBDKIFJACTSWRLMNHYZ	-
6.1.6.15.20.00-7	(+/-) Of Affiliates, Controlled and Jointly Controlled	UBDKIFJACTSWRLMNHYZ	-
6.1.6.18.00.00-2	(+/-) EQUITY FINANCIAL INSTRUMENTS CLASSIFIED AS FVTOCI	UBDKIFJACTSWRLMNHYZ	610	record, net of tax effects, the adjustments of equity financial instruments classified as fair value through other comprehensive income.
6.1.6.18.10.00-9	(+/-) Own	UBDKIFJACTSWRLMNHYZ	-
6.1.6.18.20.00-6	(+/-) Of Affiliates, Controlled and Jointly Controlled	UBDKIFJACTSWRLMNHYZ	-
6.1.6.20.00.00-7	(+/-) CASH FLOW HEDGE	UBDKIFJACTSWRLMNHYZ	610	Record the effective portion of the appreciation or depreciation resulting from the adjustment to market value, net of tax effects, of financial derivative instruments classified as hedge of cash flow, with the adequate equity account as the counterpart.
6.1.6.20.05.00-2	(+/-) Own	UBDKIFJACTSWRLMNHYZ	-
6.1.6.20.25.00-6	(+/-) Of Affiliates, Controlled and Jointly Controlled	UBDKIFJACTSWRLMNHYZ	-
6.1.6.25.00.00-2	(+/-) FOREIGN INVESTMENT HEDGE	UBDKACTWLMNZ	610	Record, net of tax effects, the effective portion of the appreciation or depreciation of financial instruments contracted specifically or designated to compensate, in whole or in part, the risks resulting from exposure to exchange rate variation of dependence or investments in equity participation in an affiliate or controlled company abroad.
6.1.6.25.10.00-9	(+/-) Own - Financial Derivative Instruments	UBDKACTWLMNZ	-
6.1.6.25.15.00-4	(+/-) Own - Non-Derivative Financial Instruments	UBDKACTWLMNZ	-
6.1.6.25.20.00-6	(+/-) Of Affiliates, Controlled and Jointly Controlled - Financial Derivative Instruments	UBDKACTWLMNZ	-
6.1.6.25.25.00-1	(+/-) Of Affiliates, Controlled and Jointly Controlled - Non-Derivative Financial Instruments.	UBDKACTWLMNZ	-
6.1.6.30.00.00-6	(+/-) BUSINESS COMBINATION ADJUSTMENTS	UBDIFACTSWLMNHYZ	610	Record the counterparts of increases or decreases in values attributed to elements of assets and liabilities, resulting from their valuation at fair value net of tax effects, while not included in the exercise result in compliance with the accrual basis, in merger, consolidation, and spin-off processes, with the adequate equity accounts as counterparts.
6.1.6.40.00.00-5	(+/-) ACTUARIAL VALUATION ADJUSTMENTS	UBDKIFACTWRLMNYZ	610	Record gains or losses resulting from actuarial remeasurements of the net value of liability or asset of defined benefit plans that, according to Technical Pronouncement CPC 33 (R1) - Employee Benefits, approved by the Accounting Pronouncements Committee (CPC), on December 7, 2012, must be recorded in equity, without effects on the exercise result.
6.1.6.50.00.00-4	(+/-) FOREIGN INVESTMENT EXCHANGE VARIATION ADJUSTMENTS	UBDKIFACTWLMNYZ	610	Record, net of tax effects, the gains or losses from exchange variation generated by the conversion of financial statements of investments abroad, which, in accordance with current regulation, must be recorded directly in equity.
6.1.6.60.00.00-3	(+/-) OWN CREDIT RISK	UBDKIFJACTSWRLMNHYZ	610	Record, net of tax effects, the portion of the variation in the fair value of a derivative financial liability measured at level 2 or 3 of the fair value hierarchy resulting from changes in the institution's own credit risk.
6.1.6.65.00.00-8	(-) GOODWILL IN NEW ACQUISITIONS OF CONTROLLED ENTITIES	UBDKIFJACTSWRLMNHYZ	610	Record, net of tax effects, the goodwill from future profitability expectations (goodwill) resulting from the acquisition of a new participation in an entity over which the investor has control.
6.1.6.70.00.00-2	(+/-) ACQUISITIONS OF PARTICIPATIONS BETWEEN GROUP ENTITIES	UBDKIFJACTSWRLMNHYZ	610	Record the value of any difference between the acquisition value and the accounting value of the investee's equity in operations to acquire participations between entities of the same economic group.
6.1.6.90.00.00-0	(+/-) OTHER VALUATION ADJUSTMENTS	UBDIFACTSWLMNHYZ	610	Record gains or losses resulting from the revaluation of assets and liabilities, net of tax effects, which, by force of law or infra-legal normative act, must be recorded in equity, without effects on the exercise result, for which there is no specific account.
6.1.7.00.00.00-6	Accumulated Surplus or Losses		-
6.1.7.10.00.00-5	ACCUMULATED SURPLUS OR LOSSES	RZ	-	Record the remaining balance of surpluses or losses of credit cooperatives.
6.1.8.00.00.00-3	Accumulated Profits or Losses		-
6.1.8.10.00.00-2	ACCUMULATED PROFITS OR LOSSES	UBDKIFJACTSWLMNHYZ	610	Record the remaining balance of profits (or losses), after reversals, adjustments, and allocations.
6.1.8.80.00.00-5	PREPAID CAPITAL REMUNERATION	UBDKIFJACTSWLMNHYZ	610	Record capital remuneration paid before its declaration.
6.1.8.80.10.00-2	(-) Prepaid Dividends	UBDKIFJACTSWLMNHYZ	-
6.1.8.80.20.00-9	(-) Prepaid Interest on Equity Capital	UBDKIFJACTSWLMNHYZ	-
6.1.8.80.90.00-8	(-) Other Prepaid Capital Remunerations.	UBDKIFJACTSWLMNHYZ	-
6.1.8.90.00.00-4	(+/-) UNREALIZED CAPITAL GAINS OR LOSSES	Z	-	Record the value of unrealized capital gains, resulting from market appreciations of assets and rights of the liquidating entity, incorporated into the accounting title itself, and unrealized capital losses, resulting from market depreciations of assets and rights of the liquidating entity regarding credit operations, leasing operations, other credits, and fixed assets for use.
6.1.9.00.00.00-0	(-) Treasury Shares.		-
6.1.9.10.00.00-9	(-) TREASURY SHARES	UBDKIFJACTSWLMNHYZ	610	Record the value of own shares acquired to remain in treasury or for cancellation.
6.1.9.10.10.00-6	(-) Authorized to Compose Main Capital	UBDKIFJACTSWLMNHYZ	-	Record shares authorized to compose main capital maintained in treasury.
6.1.9.10.30.00-0	(-) Authorized to Compose Supplementary Capital	UBDKIFJACTSWLMNHYZ	-	Record shares that, according to current regulation, are authorized to compose main capital and are maintained in treasury.
6.1.9.10.50.00-4	(-) Authorized to Compose Level II	UBDKIFJACTSWLMNHYZ	-	Record shares that, according to current regulation, are authorized to compose Level II of Capital and are maintained in treasury.

Annex I

(Annex I with wording given, from 8/1/2024, by Normative Instruction BCB No. 497, of 7/26/2024.)

List of Accounting Items of Subgroup 6.1.0.00.00.00-7 EQUITY

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Account Code	Account Name	Estban	Function
6.1.0.00.00.00-7	SHAREHOLDERS' EQUITY	-
6.1.1.00.00.00-4	Share Capital	-
6.1.1.10.00.00-3	CAPITAL	610	Record the institution's capital, except for capital highlighted from foreign banks with a branch in the country, which must be recorded in subtitle 6.1.1.20.29.00-7 Foreign Quotas.
6.1.1.10.13.00-7	Ordinary Shares - Domestic	-
6.1.1.10.16.00-4	Non-Cumulative and Non-Redeemable Preferred Shares - Domestic	-
6.1.1.10.17.00-3	Other Preferred Shares - Domestic	-
6.1.1.10.23.00-4	Ordinary Shares - Foreign	-
6.1.1.10.26.00-1	Non-Cumulative and Non-Redeemable Preferred Shares - Foreign	-
6.1.1.10.27.00-0	Other Preferred Shares - Foreign	-
6.1.1.10.28.00-9	Quotas - Domestic	-
6.1.1.10.29.00-8	Quotas - Foreign	-
6.1.1.20.00.00-2	CAPITAL INCREASE	610	Record, while not approved by the Central Bank of Brazil, in accordance with current regulations, the value of the ongoing capital increase.
6.1.1.20.13.00-6	Ordinary Shares - Domestic	-
6.1.1.20.16.00-3	Non-Cumulative and Non-Redeemable Preferred Shares - Domestic	-
6.1.1.20.17.00-2	Other Preferred Shares - Domestic	-
6.1.1.20.23.00-3	Ordinary Shares - Foreign	-
6.1.1.20.26.00-0	Non-Cumulative and Non-Redeemable Preferred Shares - Foreign	-
6.1.1.20.27.00-9	Other Preferred Shares - Foreign	-
6.1.1.20.28.00-8	Quotas - Domestic	-
6.1.1.20.29.00-7	Quotas - Foreign	-
6.1.1.40.00.00-0	(-) CAPITAL REDUCTION	610	Record the values related to the reduction of share capital, deliberated in a shareholders' meeting or quota holders' meeting, until approved by the Central Bank of Brazil.
6.1.1.40.10.00-7	(-) Capital Reduction - Domestic	-
6.1.1.40.20.00-4	(-) Capital Reduction - Foreign	-
6.1.1.50.00.00-9	(-) CAPITAL TO BE REALIZED	610	Record the liabilities of shareholders or quota holders for the full payment of the initial capital, as well as its increases, in cash.
6.1.1.60.00.00-8	APE - SAVINGS ASSOCIATES' RESOURCES	610	Record the resources of savings associates of a savings and loan association.
6.1.1.60 10.00-5	Free Savings Deposits - Natural Persons	-	Record free-flowing savings deposits held exclusively by natural person associates.
6.1.1.60 20.00-2	Free Savings Deposits - Legal Entities	-	Record free-flowing savings deposits held exclusively by legal entity associates.
6.1.1.60 30.00-9	Linked Savings Deposits - Natural Persons	-	Record savings deposits owned by natural persons linked to the institution, understood as its administrators and other members of statutory bodies, its controllers and companies controlled by them, directly or indirectly, and affiliates under common control.
6.1.1.60 40.00-6	Linked Savings Deposits - Legal Entities	-	Record savings deposits owned by legal entities linked to the institution, understood as its administrators and other members of statutory bodies, its controllers and companies controlled by them, directly or indirectly, and affiliates under common control.
6.1.1.70.00.00-7	INVESTMENT QUOTAS	-	Record the values of quotas, arising from investors' applications and redemptions.
6.1.1.70.10.00-4	Quotas to be Individualized	-	Record the values of issued and redeemed quotas that have not been individualized; the subtitle may present a credit or debit balance.
6.1.1.70.20.00-1	Natural Persons	-
6.1.1.70.30.00-8	Legal Entities	-
6.1.1.80.00.00-6	(+/-) VARIATIONS IN QUOTA REDEMPTION	-	Record the value of variations resulting from the redemption of quotas at a value higher or lower than the issuance value.
6.1.3.00.00.00-8	Capital Reserves	-
6.1.3.10.00.00-7	SHARE PREMIUM RESERVE FOR SHARE SUBSCRIPTION	610	Record the value of the share subscriber's contribution that exceeds the nominal value of these shares, as well as the part of the issue price of shares without nominal value that exceeds the amount intended for the formation of share capital.
6.1.3.40.00.00-4	RESERVE FOR SHARE-BASED PAYMENTS	610	Record the values related to transactions with share-based or other equity instrument payments to be settled by delivering equity instruments.
6.1.3.40.10.00-1	Own	-	Record the values related to transactions with share-based or other equity instrument payments to be settled by delivering equity instruments of the institution itself.
6.1.3.40.20.00-8	From Affiliates	-	Record the values related to transactions with share-based or other equity instrument payments to be settled by delivering equity instruments of a controlled or controlling company of the institution.
6.1.3.99.00.00-6	OTHER CAPITAL RESERVES	610	Record capital reserves for which there is no specific account.
6.1.4.00.00.00-5	Revaluation Reserve	-
6.1.4.10.00.00-4	REVALUATION RESERVE	610	Record the value recognized in the Revaluation Reserves prior to Law No. 11,638, of 2007, while not lowered, in accordance with current regulations.
6.1.5.00.00.00-2	Profit Reserves	-
6.1.5.10.00.00-1	LEGAL RESERVE	610	Record the reserve constituted in accordance with current legislation.
6.1.5.10.10.00-8	Legal Reserve	-	Record the reserve intended to ensure the integrity of share capital in accordance with current legislation.
6.1.5.10.20.00-5	Reserve Fund - Cooperatives	-	Record the reserve fund intended to repair losses or to attend to the development of the entity.
6.1.5.10.20.10-8 (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	With Statutory Restriction (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	- (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	Record the balance of the reserve fund of credit cooperatives whose corporate statute provides for its use only to compensate for losses. (Included by Instruction Normative BCB No. 762, of 10/7/2026.)
6.1.5.10.20.20-1 (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	Without Statutory Restriction (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	- (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	Record the balance of the reserve fund of credit cooperatives whose corporate statute does not restrict its use only to compensate for losses. (Included by Instruction Normative BCB No. 762, of 10/7/2026.)
6.1.5.10.30.00-2	Reserve Fund - Cooperatives - Reverted Values	-	Record the values reverted to the reserve fund in compliance with art. 17-D of Complementary Law No. 130, of 2009.
6.1.5.10.30.10-5 (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	With Statutory Restriction (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	- (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	Record the values reverted to the reserve fund, in compliance with art. 17-D of Complementary Law No. 130, of 2009, by credit cooperatives whose corporate statute provides for its use only to compensate for losses. (Included by Instruction Normative BCB No. 762, of 10/7/2026.)
6.1.5.10.30.20-8 (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	Without Statutory Restriction (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	- (Included by Instruction Normative BCB No. 762, of 10/7/2026.)	Record the values reverted to the reserve fund, in compliance with art. 17-D of Complementary Law No. 130, of 2009, by credit cooperatives whose corporate statute does not restrict its use only to compensate for losses. (Included by Instruction Normative BCB No. 762, of 10/7/2026.)
6.1.5.10.40.00-9 (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	APE - RESERVE AND EMERGENCY FUNDS (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	- (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	Record the reserve and emergency funds of savings and loan associations. (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)
6.1.5.20.00.00-0	STATUTORY RESERVES	610	Record the reserves constituted by determination of the corporate statute.
6.1.5.30.00.00-9	RESERVES FOR CONTINGENCIES	610	Record the reserve intended to compensate, in future periods, the decrease in profit resulting from a future loss, judged probable, whose value can be estimated.
6.1.5.40.00.00-8	RESERVES FOR EXPANSION	610	Record the retention of portions of net profit, provided for in a capital budget, proposed by the administration bodies and approved by the general assembly.
6.1.5.50.00.00-7	UNREALIZED PROFIT RESERVES	610	Record the unrealized profit reserves in accordance with current legislation.
6.1.5.60.00.00-6	RESERVE FOR TAX INCENTIVES	610	Record the value of reserves constituted through the use of a portion of net profit resulting from donations and government subsidies for investments.
6.1.5.70.00.00-5 (Excluded, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	APE - RESERVE AND EMERGENCY FUNDS (Excluded, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	610 (Excluded, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	Record the reserve and emergency funds of savings and loan associations (Excluded, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)
6.1.5.80.00.00-4	SPECIAL PROFIT RESERVES	610	Record the remuneration of undistributed capital, mandatory or proposed, which does not constitute a present obligation on the date of the trial balance or balance sheet.
6.1.5.80.10.00-1	Undistributed Mandatory Dividends	-	Record the value of undistributed mandatory dividends, in accordance with current regulations.
6.1.5.80.20.00-8	Proposed Additional Dividends	-	Record the value of dividends declared after the accounting period to which the financial statements refer, but before the date of authorization of issuance of these statements, which exceeds the portion of the minimum mandatory dividend referred to in art. 202 of Law No. 6,404, of 1976, while not approved by the assembly or meeting of partners.
6.1.5.80.30.00-5	Undistributed Interest on Equity Capital	-	Record the value of interest on equity capital imputed to undistributed mandatory dividends, in accordance with current regulations.
6.1.5.80.40.00-2	Proposed Additional Interest on Equity Capital	-	Record the value of interest on equity capital declared after the accounting period to which the financial statements refer, but before the date of authorization of issuance of these statements, not imputed to the minimum mandatory dividends, while not approved by the assembly or meeting of partners.
6.1.5.80.50.00-9	Undistributed Interest on Cooperative Share Capital	-	Record the value of interest on share capital undistributed due to legal or regulatory impediment.
6.1.5.80.99.00-8	Others	-
6.1.6.00.00.00-9	Property Valuation Adjustments (+/-) Property Valuation Adjustments (Redacted, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	-	- (Redacted, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)
6.1.6.15.00.00-3	(+/-) NON-EQUITY FINANCIAL INSTRUMENTS CLASSIFIED AS FVTOCI (+/-) FINANCIAL INSTRUMENTS CLASSIFIED AS FVTOCI (Redacted, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	610	Record, net of tax effects, the adjustments of non-equity financial instruments classified as fair value through other comprehensive income. Record, net of tax effects, the adjustments of equity financial instruments classified as fair value through other comprehensive income (Redacted, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)
6.1.6.15.10.00-0 (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	(+/-) Interfinancial Liquidity Applications (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	- (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	- (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)
6.1.6.15.20.00-7 (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	(+/-) Non-Equity Securities (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	- (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	- (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)
6.1.6.15.30.00-4 (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	(+/-) Equity Financial Instruments (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	- (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	- (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)
6.1.6.15.90.00-6 (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	(+/-) Other Financial Instruments (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	- (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	- (Included, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)
6.1.6.18.00.00-2 (Excluded, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	(+/-) EQUITY FINANCIAL INSTRUMENTS CLASSIFIED AS FVTOCI (Excluded, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	610 (Excluded, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)	Record, net of tax effects, the adjustments of equity financial instruments classified as fair value through other comprehensive income. (Excluded, effective 11/11/2024, by Instruction Normative BCB No. 540, of 5/11/2024.)
6.1.6.20.00.00-7	(+/-) CASH FLOW HEDGE	610	Record the effective portion of the appreciation or depreciation resulting from the adjustment to market value, net of tax effects, of financial derivative instruments classified as cash flow hedges, with the corresponding equity account.
6.1.6.20.05.00-2	(+/-) Own	-
6.1.6.20.25.00-6	(+/-) From Affiliates, Controlled and Jointly Controlled	-
6.1.6.25.00.00-2	(+/-) FOREIGN INVESTMENT HEDGE	610	Record, net of tax effects, the effective portion of the appreciation or depreciation of financial instruments contracted specifically or designated to compensate, in whole or in part, the risks arising from exposure to exchange rate variation of dependence or investments in equity participation in an affiliate or controlled company abroad.
6.1.6.25.10.00-9	(+/-) Own - Financial Derivative Instruments	-
6.1.6.25.15.00-4	(+/-) Own - Non-Derivative Financial Instruments	-
6.1.6.25.20.00-6	(+/-) From Affiliates, Controlled and Jointly Controlled - Financial Derivative Instruments	-
6.1.6.25.25.00-1	(+/-) From Affiliates, Controlled and Jointly Controlled - Non-Derivative Financial Instruments.	-
6.1.6.30.00.00-6	(+/-) BUSINESS COMBINATION ADJUSTMENTS	610	Record the counterparts of increases or decreases in values attributed to elements of assets and liabilities, resulting from their fair value assessment, net of tax effects, while not included in the period's result in compliance with the accrual basis, in the processes of incorporation, merger, and spin-off, with the corresponding equity accounts.
6.1.6.40.00.00-5	(+/-) ACTUARIAL VALUATION ADJUSTMENTS	610	Record gains or losses resulting from actuarial remeasurements of the net value of liability or asset of defined benefit plans that, according to Technical Pronouncement CPC 33 (R1) - Employee Benefits, approved by the Accounting Pronouncements Committee (CPC) on December 7, 2012, must be recorded in shareholders' equity, without effects on the period's result.
6.1.6.50.00.00-4	(+/-) FOREIGN INVESTMENT EXCHANGE RATE VARIATION ADJUSTMENTS	610	Record, net of tax effects, the exchange rate variation gains or losses generated by the conversion of financial statements of investments abroad, which, in accordance with current regulations, must be recorded directly in shareholders' equity.

6.1.6.60.00.00-3	(+/-) CREDIT RISK - OWN	610	Record, net of tax effects, the portion of the change in fair value of a derivative financial liability measured at Level 2 or 3 of the fair value hierarchy resulting from changes in the institution's own credit risk.
6.1.6.65.00.00-8	(-) GOODWILL IN NEW ACQUISITIONS OF SUBSIDIARIES	610	Record, net of tax effects, the goodwill (expectation of future profitability) resulting from the acquisition of a new interest in an entity over which the investor has control.
6.1.6.70.00.00-2	(+/-) ACQUISITIONS OF INTERESTS BETWEEN GROUP ENTITIES	610	Record the value of any difference between the acquisition value and the book value of the investee's equity in operations involving the acquisition of interests between entities of the same economic group.
6.1.6.90.00.00-0	(+/-) OTHER ASSET VALUATION ADJUSTMENTS	610	Record gains or losses resulting from the revaluation of assets and liabilities, net of tax effects, which, by force of law or subordinate regulatory act, must be recorded in equity, without effects on the result of the period, for which there is no specific account.
6.1.7.00.00.00-6	Accumulated Surplus or Losses (+/-) Accumulated Surplus or Losses (Amended, effective 11/11/2024, by Normative Instruction BCB No. 540, of 5/11/2024.)	-	- (Amended, effective 11/11/2024, by Normative Instruction BCB No. 540, of 5/11/2024.)
6.1.7.10.00.00-5	ACCUMULATED SURPLUS OR LOSSES (+/-) ACCUMULATED SURPLUS OR LOSSES (Amended, effective 11/11/2024, by Normative Instruction BCB No. 540, of 5/11/2024.)	-	Record the remaining balance of surpluses or losses of credit cooperatives.
6.1.8.00.00.00-3	Accumulated Profits or Losses (+/-) Accumulated Profits or Losses (Amended, effective 11/11/2024, by Normative Instruction BCB No. 540, of 5/11/2024.)	-	- (Amended, effective 11/11/2024, by Normative Instruction BCB No. 540, of 5/11/2024.)
6.1.8.10.00.00-2	ACCUMULATED PROFITS OR LOSSES (+/-) ACCUMULATED PROFITS OR LOSSES (Amended, effective 11/11/2024, by Normative Instruction BCB No. 540, of 5/11/2024.)	610	Record the remaining balance of profits (or losses), after reversals, adjustments, and allocations.
6.1.8.80.00.00-5	REMUNERATION OF CAPITAL PAID IN ADVANCE (-) REMUNERATION OF CAPITAL PAID IN ADVANCE (Amended, effective 11/11/2024, by Normative Instruction BCB No. 540, of 5/11/2024.)	610	Record the remuneration of capital paid before its declaration.
6.1.8.80.10.00-2	(-) Dividends Paid in Advance	-
6.1.8.80.20.00-9	(-) Interest on Own Capital Paid in Advance	-
6.1.8.80.90.00-8	(-) Other Remunerations of Capital Paid in Advance.	-
6.1.8.90.00.00-4	(+/-) UNREALIZED CAPITAL GAINS OR LOSSES	-	Record the value of unrealized capital gains, resulting from market appreciations of assets and rights of the liquidated entity, incorporated into the accounting title itself, and of unrealized capital losses, resulting from market depreciations of assets and rights of the liquidated entity regarding credit operations, leasing operations, other credits, and fixed assets for use.
6.1.9.00.00.00-0	(-) Treasury Shares.	-
6.1.9.10.00.00-9	(-) TREASURY SHARES	610	Record the value of own shares acquired to remain in treasury or for cancellation.
6.1.9.10.10.00-6	(-) Authorized to Compose Main Capital	-	Record the value of shares authorized to compose main capital maintained in treasury.
6.1.9.10.30.00-0	(-) Authorized to Compose Supplementary Capital	-	Record the value of shares that, according to current regulation, are authorized to compose main capital and are maintained in treasury.
6.1.9.10.50.00-4	(-) Authorized to Compose Level II	-	Record the value of shares that, according to current regulation, are authorized to compose Level II of Capital and are maintained in treasury.

Annex II

List of
Accounting Items of Subgroup 6.4.0.00.00.00-6 NON-CONTROLLING INTERESTS

Account Code	Account Name	Attributes	Estban	Function
6.4.0.00.00.00-6	NON-CONTROLLING INTERESTS		-
6.4.1.00.00.00-3	Non-Controlling Interests		-
6.4.1.10.00.00-2	NON-CONTROLLING INTERESTS UBDKIFJACTSWLMNYZ	-	Record, in consolidated documents, by the institution leading the prudential conglomerate, the non-controlling interests, separately from the equity attributed to the owners of the controlling entity.
6.4.1.10.10.00-9	Authorized to Operate by BCB – Portion Held by the Leader's Controller UBDKIFJACTSWLMNYZ	-	Record the non-controlling interest in an institution authorized to operate by the Central Bank of Brazil held, directly or indirectly, by the controller of the institution leading the conglomerate.
6.4.1.10.20.00-6	Authorized to Operate by BCB UBDKIFJACTSWLMNYZ	-	Record the remaining non-controlling interests in institutions authorized to operate by the Central Bank of Brazil not covered by subtitle 6.4.1.10.10.00-9 Authorized to Operate by BCB – Portion Held by the Leader's Controller.
6.4.1.10.30.00-3	Entities Abroad UBDKIFJACTSWLMNYZ	-	Record the non-controlling interest in a controlled entity located abroad that exercises activity equivalent to that of a financial institution in Brazil.
6.4.1.10.80.00-8	Controlled FIDC UBDKIFJACTSWLMNYZ	-	Record the non-controlling interest in credit rights investment funds (FIDC) controlled, in accordance with current regulation.
6.4.1.10.90.00-5	Other Controlled Investment Funds UBDKIFJACTSWLMNYZ	-	Record the non-controlling interest in other controlled investment funds, in accordance with current regulation.
6.4.1.10.99.00-6	Other Entities UBDKIFJACTSWLMNYZ	-	Record the non-controlling interest in a controlled entity for which there is no specific subtitle.

Annex II

(Annex II with wording given, effective 1/8/2024, by Normative Instruction BCB No. 497, of 26/7/2024.)

List of Accounting Items of Subgroup 6.4.0.00.00.00-6 NON-CONTROLLING INTERESTS

Account Code	Account Name	Estban	Function
6.4.0.00.00.00-6	NON-CONTROLLING INTERESTS (+/-) NON-CONTROLLING INTERESTS (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	-
6.4.1.00.00.00-3	Non-Controlling Interests (+/-) Non-Controlling Interests (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	-
6.4.1.10.00.00-2	NON-CONTROLLING INTERESTS (+/-) NON-CONTROLLING INTERESTS (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	- 610 (Amended, effective 11/11/2024, by Normative Instruction BCB No. 540, of 5/11/2024.) - (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	Record, in consolidated documents, by the institution leading the prudential conglomerate, the non-controlling interests, separately from the equity attributed to the owners of the controlling entity. Record, in consolidated documents, by the institution leading the prudential conglomerate, the non-controlling interests, separately from the equity attributed to the controllers. (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)
6.4.1.10.10.00-9	Authorized to Operate by BCB – Portion Held by the Leader's Controller (+/-) Authorized to Operate by BCB - Portion Held by the Leader's Controller (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	-	Record the non-controlling interest in an institution authorized to operate by the Central Bank of Brazil held, directly or indirectly, by the controller of the institution leading the conglomerate. Record the value of the non-controlling interest in an institution authorized to operate by the Central Bank of Brazil held, directly or indirectly, by the controller of the institution leading the conglomerate. (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)
6.4.1.10.20.00-6	Authorized to Operate by BCB (+/-) Authorized to Operate by BCB (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	-	Record the remaining non-controlling interests in institutions authorized to operate by the Central Bank of Brazil not covered by subtitle 6.4.1.10.10.00-9 Authorized to Operate by BCB – Portion Held by the Leader's Controller.
6.4.1.10.30.00-3	Entities Abroad (+/-) Entities Abroad (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	-	Record the non-controlling interest in a controlled entity located abroad that exercises activity equivalent to that of a financial institution in Brazil.
6.4.1.10.80.00-8	Controlled FIDC (+/-) Controlled FIDC (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	-	Record the non-controlling interest in credit rights investment funds (FIDC) controlled, in accordance with current regulation.
6.4.1.10.90.00-5	Other Controlled Investment Funds (+/-) Other Controlled Investment Funds (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	-	Record the non-controlling interest in other controlled investment funds, in accordance with current regulation.
6.4.1.10.99.00-6	Other Entities (+/-) Other Entities (Amended, effective 1/7/2026, by Normative Instruction BCB No. 737, of 20/5/2026.)	-	Record the non-controlling interest in a controlled entity for which there is no specific subtitle.

NOTE 916/2023 – BCB/DENOR, OF DECEMBER 1, 2023

Justifies proposal for the issuance of a normative instruction defining the accounting items of the Equity group in the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil - Cosif.

Dear Head of Denor:

This Note justifies a proposal for the issuance of a normative instruction by the Department of Regulation of the Financial System (Denor), using the authority granted 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 Equity group in the chart of accounts 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 for 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 regarding financial instruments in explanatory 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 harmonizing 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 Chart of Accounts 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 Equity group in the Cosif chart of accounts.

3. Thus, based on BCB Resolution No. 92, of May 6, 2021, which reorders the structure of current accounts in a way that allows for the creation of new items and meets the needs arising from the implementation of international standards, this proposal for a normative instruction consolidates the accounting items of the Equity group, establishes the codes and nomenclatures of subgroups, sub-subgroups, titles, and subtitles, as well as the functions and attributes of the titles and subtitles and the Estban code for the accounting titles. Consequently, Normative Instruction BCB No. 272, 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 formulated by agencies and entities of the direct federal administration, autonomous agencies, and foundations, as well as by collegial bodies through the agency or entity responsible for providing administrative support, must be preceded by a Regulatory Impact Analysis (RIA).

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

For your consideration.

Uverlan Rodrigues
Primo
Deputy Head

Agreed.

João André Calvino
Marques Pereira
Department Head