RegAlertRule · BCB · 1 Dec 2023 · Instrução Normativa BCB 431
Normative Instruction BCB No. 431 of December 1, 2023: Defines Accounting Items for the Creditor Result Group in the Cosif Chart of Accounts
Applies to: All regulated firms
Normative Instruction BCB No. 431 defines the specific accounting items for the Creditor Result group (Group 7) within the Cosif chart of accounts, requiring financial institutions to record effective revenues and other creditor results into segregated subgroups for operating revenues, non-operating revenues, and result determination. The regulation mandates that bookkeeping exclude exchange rate variations, fair value adjustments, and fair value hedge adjustments, with specific exceptions for service provision, investment revenues, and other operating revenues, as well as for investment funds and derivatives. These accounting rules apply to documents prepared from the January 2025 reference date, and the instruction officially enters into force on January 1, 2025, simultaneously revoking the previous Normative Instruction BCB No. 273.
Resolution No. 222
NORMATIVE INSTRUCTION BCB NO. 431, OF DECEMBER 1, 2023
Defines the accounting items of the Creditor Result group in the list of accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif) for use by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.
The Head of the Financial System Regulation Department (Denor), using the authority conferred upon him 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 CMN Resolution No. 4,858, of October 23, 2020, and Article 10 of BCB Resolution No. 92, of May 6, 2021,
RESOLVES:
Article 1. This Normative Instruction defines the accounting items of the Creditor Result group in the list of accounts of the Accounting Standard for 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 institution's effective revenues in the period and other creditor results in Group 7.0.0.00.00.00-3 Creditor Result, segregated into subgroups, observing the breakdowns and the respective codes and names of the accounts and functions defined in Annexes I to III, as detailed below: (Wording given, from 8/1/2024, by Normative Instruction BCB No. 498, of 7/26/2024.)
I - 7.1.0.00.00.00-6 OPERATING REVENUES, segregated into the items defined in Annex I;
II - 7.3.0.00.00.00-2 NON-OPERATING REVENUES, segregated into the items defined in Annex II; and
III - 7.9.0.00.00.00-0 RESULT DETERMINATION, segregated into the items defined in Annex III.
§ 1. For the purposes of bookkeeping in the titles of Annex I, the total amount of revenues related to the operations defined in the respective titles must be recorded, excluding values related to exchange rate variation, fair value adjustment, and fair value hedge adjustment, where applicable.
§ 2. The provisions of § 1 do not apply to bookkeeping:
I - in the titles of the following subgroups breakdowns defined in Annex I:
a) 7.1.7.00.00.00-5 Service Provision Revenue;
b) 7.1.8.00.00.00-2 Investment Revenues; and c) 7.1.9.00.00.00-9 Other Operating Revenues; and
II - in the titles intended for the bookkeeping of investment funds and derivatives of the subgroups breakdown 7.1.5.00.00.00-1 Revenues from Securities and Financial Derivatives Instruments. (Wording given, from 7/1/2025, by Normative Instruction BCB No. 619, of 5/9/2025.)
Article 3. The provisions of this Normative Instruction apply to accounting documents prepared from the reference date of January 2025.
Article 4. Normative Instruction BCB No. 273, 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 7.1.0.00.00.00-6 OPERATING REVENUES
| Account Code | Account Name | Attributes | Function | Purpose |
|---|---|---|---|---|
Annex I
(Annex I with wording given, from
1/8/2024, by Normative Instruction BCB No. 498, of 7/26/2024.)
List of Accounting Items of
Subgroup 7.1.0.00.00.00-6 OPERATING REVENUES
| Account Code | Account Name | Status | Function |
|---|---|---|---|
| 7.1.0.00.00.00-6 | OPERATING REVENUE | - | |
| 7.1.1.00.00.00-3 | Income from Credit Operations | - | |
| 7.1.1.03.00.00-2 | INCOME FROM ADVANCES TO DEPOSITORS | 711 | Record income from advances to depositors. |
| 7.1.1.05.00.00-8 | INCOME FROM LOANS | 711 | Record income from loans. |
| 7.1.1.05.30.00-9 | Income - Overdraft | - | |
| 7.1.1.05.31.00-8 | Income - Overdraft MEI | - | |
| 7.1.1.05.35.00-4 | Income - Overdraft - Legal Entity | - | |
| 7.1.1.05.99.00-2 | Income - Other Loans | - | |
| 7.1.1.10.00.00-2 | INCOME FROM CREDIT RIGHTS DISCOUNTED | 711 | Record income from operations under the credit rights discount modality. |
| 7.1.1.15.00.00-7 | INCOME FROM FINANCING | 711 | Record income from financing, segregated into internal subheadings to identify income on each of the funds, programs, or credit lines. |
| 7.1.1.18.00.00-6 | INCOME FROM FINANCING TO FINANCIAL AGENTS | 711 | Record income from financing to financial agents. |
| 7.1.1.20.00.00-1 | INCOME FROM EXPORT FINANCING | 711 | Record income from financing for export production. |
| 7.1.1.23.00.00-0 | INCOME FROM FOREIGN CURRENCY FINANCING | 711 | Record income from foreign currency financing. |
| 7.1.1.25.00.00-6 | INCOME FROM INTERMEDIATED FINANCING | 711 | Record income from intermediated financing operations. |
| 7.1.1.41.00.00-2 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH FREE RESOURCES | 711 | Record income from rural financing granted with free resources. |
| 7.1.1.42.00.00-5 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH DIRECTED RESOURCES AT SIGHT | 711 | Record income from rural financing granted with sight resources (mandatory). |
| 7.1.1.43.00.00-8 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH DIRECTED RESOURCES FROM RURAL SAVINGS | 711 | Record income from rural financing granted with Rural Savings resources. |
| 7.1.1.44.00.00-1 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH DIRECTED RESOURCES FROM LCA | 711 | Record income from rural financing granted with Agribusiness Credit Note (LCA) resources. |
| 7.1.1.46.00.00-7 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH RESOURCES FROM PUBLIC SOURCES | 711 | Record income from rural financing granted with resources from government agencies or entities. |
| 7.1.1.55.00.00-3 | INCOME FROM AGROINDUSTRIAL FINANCING | 711 | Record income from agroindustrial financing. |
| 7.1.1.60.00.00-7 | INCOME FROM REAL ESTATE DEVELOPMENT FINANCING | 711 | Record income from real estate development financing. |
| 7.1.1.65.00.00-2 | INCOME FROM HOUSING FINANCING | 711 | Record income from housing financing. |
| 7.1.1.70.00.00-6 | INCOME FROM INFRASTRUCTURE AND DEVELOPMENT FINANCING | 711 | Record income from infrastructure and development financing. |
| 7.1.1.85.00.00-0 | INCOME FROM MARGIN ACCOUNT FINANCING | 711 | Record income from margin account financing. |
| 7.1.1.85.10.00-7 (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | Securities (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | - (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | |
| 7.1.1.85.20.00-4 (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | Virtual Assets (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | - (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | |
| 7.1.1.95.00.00-9 (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | 711 (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | ||
| 7.1.1.95.10.00-6 (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | Of Operations Related to Rural Credit (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | - (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | |
| 7.1.1.95.20.00-3 (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | Of Operations Related to Real Estate Financing (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | - (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | |
| 7.1.1.95.90.00-2 (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | Of Other Operations (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | - (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | |
| 7.1.2.40.00.00-6 | LESSOR | 711 | Record, by the lessor, revenue from lease contracts. |
| 7.1.2.40.10.00-3 | Financial | - | Record, by the lessor, financial revenue from financial lease contracts. |
| 7.1.2.40.20.00-0 | Operational | Record, by the lessor, revenue from operational lease contracts. | |
| 7.1.2.50.00.00-5 | LESSOR - SUBLEASE | 711 | Record, by the intermediate lessor, revenue from sublease contracts. |
| 7.1.2.50.10.00-2 | Financial | - | Record, by the intermediate lessor, financial revenue from financial sublease contracts. |
| 7.1.2.50.20.00-9 | Operational | - | Record, by the intermediate lessor, revenue from operational sublease contracts. |
| 7.1.2.60.00.00-4 | LESSEE | 711 | Record, by the lessee, revenue from lease operations. |
| 7.1.2.60.80.00-0 | Gain on Sale-Leaseback Operations | - | |
| 7.1.2.60.90.00-7 | Other Revenue | - | |
| 7.1.2.85.00.00-7 | SUBLESSEE | 711 | Record, by the sublessee, revenue from sublease operations. |
| 7.1.4.00.00.00-4 | Income from Interfinancial Liquidity Applications | - | |
| 7.1.4.10.00.00-3 | INCOME FROM APPLICATIONS IN REPURCHASE OPERATIONS | 711 | Record income from applications in repurchase operations. |
| 7.1.4.10.10.00-0 | Funded Position | - | |
| 7.1.4.10.20.00-7 | Financed Position | - | |
| 7.1.4.10.40.00-1 | Sold Position | - | |
| 7.1.4.20.00.00-2 | INCOME FROM APPLICATIONS IN INTERFINANCIAL DEPOSITS | 711 | Record income from interfinancial deposits. |
| 7.1.4.40.00.00-0 | INCOME FROM VOLUNTARY APPLICATIONS AT THE CENTRAL BANK | 711 | Record income from voluntary applications at the Central Bank of Brazil. |
| 7.1.5.00.00.00-1 | Income from Securities and Financial Derivative Instruments | - | |
| 7.1.5.10.00.00-0 | INCOME FROM FIXED INCOME SECURITIES | 711 | Record income from fixed income securities. This account must contain the following internal subheadings: I) federal public bonds; II) state and municipal bonds; III) bank deposit certificates; IV) bills of exchange; V) mortgage bonds; VI) debentures; VII) Eletrobrás obligations; VIII) agrarian debt bonds; IX) mortgage certificates; X) fixed income fund shares; XI) titles linked to prepaid account balances; and XII) others. |
| 7.1.5.13.00.00-9 | INCOME FROM CERTIFICATES OF STRUCTURED OPERATIONS | 711 | Record income related to the application component in Structured Operation Certificates (COE). |
| 7.1.5.15.00.00-5 | INCOME FROM SECURITIES AND SECURITIES ABROAD | 711 | Record income from applications in securities and securities abroad. |
| 7.1.5.20.00.00-9 | INCOME FROM VARIABLE INCOME SECURITIES | 711 | Record income from variable income securities that constitute actual revenue of the institution in the period. This account must contain the following internal subheadings: I - shares of open companies; II - shares of closed companies; III - variable income fund shares; and IV - others. |
| 7.1.5.40.00.00-7 | INCOME FROM APPLICATIONS IN INVESTMENT FUNDS | 711 | |
| 7.1.5.50.00.00-6 | INCOME FROM APPLICATIONS IN THE SOCIAL DEVELOPMENT FUND | 711 | Record income from the Social Development Fund. |
| 7.1.5.75.00.00-9 | PROFITS FROM FIXED INCOME SECURITIES | 711 | Record profits realized from the definitive sale of fixed income securities. |
| 7.1.5.80.00.00-3 | INCOME FROM DERIVATIVE OPERATIONS | 711 | Record income from derivative financial instrument operations according to the modality, corresponding to the positive fair value adjustment of the instruments. |
| 7.1.5.80.01.00-2 | Foreign Exchange Contract - Purchase of Foreign Currency | - | |
| 7.1.5.80.02.00-1 | Foreign Exchange Contract - Sale of Foreign Currency | - | |
| 7.1.5.80.05.00-8 | Financial Derivative Instruments - Asset Portfolio Hedge - LIG | - | |
| 7.1.5.80.06.00-7 | Gold Purchase Contracts | - | |
| 7.1.5.80.07.00-6 | Gold Sale Contracts | - | |
| 7.1.5.80.11.00-9 | Swap Operations | - | |
| 7.1.5.80.21.00-6 | Forward Purchases | - | |
| 7.1.5.80.25.00-2 | Forward Sales | ||
| 7.1.5.80.31.00-3 | Future | - | |
| 7.1.5.80.39.00-5 | Options - Shares | - | |
| 7.1.5.80.42.00-9 | Options - Other Assets, Except Shares | - | |
| 7.1.5.80.60.00-5 | Credit Derivatives | - | |
| 7.1.5.80.90.00-6 | Other Financial Derivative Instruments | - | |
| 7.1.6.00.00.00-8 | Income from Other Operations with Credit Characteristics | ||
| 7.1.6.11.00.00-0 | INCOME FROM CREDITS FROM HONORED GUARANTEES AND BAIL | 711 | Record income from credits from honored guarantees and bail. |
| 7.1.6.21.00.00-9 | FOREIGN EXCHANGE CONTRACT ADVANCE | 711 | Record income from foreign exchange contract advances. |
| 7.1.6.31.00.00-8 | INCOME FROM SECURITIES WITH CREDIT GRANT CHARACTERISTICS | 711 | Record income from credits from securities with credit grant characteristics. |
| 7.1.6.41.00.00-7 | CREDITS FROM INSTALLMENT SALE OF NON-FINANCIAL ASSETS | 711 | Record income from credits, from installment sales, of non-financial assets, received or owned. |
| 7.1.6.51.00.00-6 (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | INCOME FROM ACQUIRED CREDIT RIGHTS (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | 711 (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | Record income from acquired credit rights. (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) |
| 7.1.6.91.00.00-2 | INCOME FROM OTHER OPERATIONS WITH CREDIT GRANT CHARACTERISTICS | 711 | Record income from other operations with credit grant characteristics. |
| 7.1.6.95.00.00-4 (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | 711 (Included, effective 1/1/2026, by Normative Instruction BCB No. 671, of 10/1/2025.) | ||
| 7.1.7.00.00.00-5 | Service Provision Revenue | - | |
| 7.1.7.01.00.00-8 | FEE REVENUE - INDIVIDUALS AND MEI | 711 | |
| 7.1.7.01.10.00-5 | Service Package | - | |
| 7.1.7.01.15.00-0 | Overdraft Fee | - | |
| 7.1.7.01.70.00-7 | Fees - Priority Services | - | |
| 7.1.7.01.75.00-2 | Fees - Differentiated Services | - | |
| 7.1.7.01.80.00-4 | Fees - Special Services | - | |
| 7.1.7.01.90.00-1 | Other Fees | - | |
| 7.1.7.02.00.00-1 | FEE REVENUE - LEGAL ENTITIES | 711 | Record revenue from fees for legal entities. |
| 7.1.7.02.10.00-8 | Service Package | - | |
| 7.1.7.02.15.00-3 | Overdraft Fee | - | |
| 7.1.7.02.90.00-4 | Other Fees | - | |
| 7.1.7.04.00.00-7 (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | REVENUE FROM VIRTUAL ASSET SERVICES (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | 711 (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | Record revenue from virtual asset services. (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) |
| 7.1.7.05.00.00-0 | REVENUE FROM PAYMENT SERVICES | 711 | Record revenue from payment arrangement services. |
| 7.1.7.05.05.00-5 | Card Annual Fee | - | Record revenue from card annual fee charges. |
| 7.1.7.05.05.10-8 | Pre-paid Payment Instruments | - | |
| 7.1.7.05.05.20-1 | Post-paid Payment Instruments | - | |
| 7.1.7.05.06.00-4 | Other Card Fees | - | Record revenue from other card fee charges. |
| 7.1.7.05.06.10-7 | Pre-paid Payment Instruments | - | |
| 7.1.7.05.06.20-0 | Post-paid Payment Instruments | - | |
| 7.1.7.05.10.00-7 | Interchange Fee | - | Record values paid to the payment instrument issuer, for transactions established within the payment arrangement. |
| 7.1.7.05.20.00-4 | Accreditation | - | Record actual revenue resulting from the discount rate applied to the transaction value and charged by the accredited network, net of values repaid to other participants or arrangers. |
| 7.1.7.05.30.00-1 | Arrangement Fees | - | Record values directly associated with transactions performed and charged by the accredited network, which constitute actual revenue of the arranger. |
| 7.1.7.05.40.00-8 | Payment Transaction Initiation | - | Record values from the payment service provider, charged for providing payment transaction initiation services, except those resulting from instant payment transactions within PIX or other revenues for which there are specific rubrics. |
| 7.1.7.05.50.00-5 | PIX | - | Record values charged to end users or indirect participants of the instant payment system, resulting from the execution of instant payment transactions through the PIX arrangement. |
| 7.1.7.05.60.00-2 | Connectivity Fee | - | Record values from connectivity fees to the acquirer network. |
| 7.1.7.05.99.00-4 | Other Services Related to Payment Transactions | - | Record other revenue from payment arrangement services that constitute actual revenue of the institution, for which there are no specific rubrics. |
| 7.1.7.07.00.00-6 | REVENUE FROM INTERMEDIATION OF LOANS AND FINANCING BETWEEN INDIVIDUALS | - | Record revenue from service provision for loan intermediation between individuals that constitutes actual revenue of the institution in the period. |
| 7.1.7.10.00.00-4 | 711 | Record revenue from administration, management, performance, bookkeeping, and share distribution services for investment funds charged from legal entities. | |
| 7.1.7.10.10.00-1 (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | Administration Revenue (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | - (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) |
| 7.1.7.10.20.00-8 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Management and Performance Revenues (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | - (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | |
|---|---|---|---|
| 7.1.7.10.30.00-5 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Bookkeeping Revenues (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | - (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | |
| 7.1.7.10.40.00-2 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Distribution Revenues (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | - (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | |
| 7.1.7.15.00.00-9 | REVENUES FROM ADMINISTRATION OF SOCIAL FUNDS AND GOVERNMENTAL PROGRAMS | 711 | |
| 7.1.7.20.00.00-3 | LOTTERY ADMINISTRATION REVENUES | 711 | Record lottery administration revenues. |
| 7.1.7.30.00.00-2 | |||
| 7.1.7.35.00.00-7 | CONSORIA ADMINISTRATION FEE REVENUES | - | Record consortium administration fees revenues by consortium administrators. |
| 7.1.7.36.00.00-0 | REVENUES FROM RETENTION FEES ON UNCLAIMED RESOURCES | - | Record retention fee revenues on unclaimed resources of quota holders from closed consortium groups. |
| 7.1.7.40.00.00-1 | COLLECTION REVENUES | 711 | |
| 7.1.7.45.00.00-6 | 711 | ||
| 7.1.7.47.00.00-2 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | CERTIFICATE ISSUING AGENT SERVICES REVENUES (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record revenues from the provision of certificate issuing agent services. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.48.00.00-5 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | TRUSTEE SERVICES REVENUES (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record revenues from the provision of trustee services. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.50.00.00-0 | FOREIGN EXCHANGE BROKERAGE REVENUES | 711 | Record revenues from services charged to legal entities for the contracting of foreign exchange operations. |
| 7.1.7.51.00.00-3 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | FOREIGN EXCHANGE BROKERAGE REVENUES - INDIVIDUALS AND MEI (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record revenues from services charged to natural persons and individual micro-entrepreneurs for the contracting of foreign exchange operations. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.60.00.00-9 | STOCK EXCHANGE OPERATIONS BROKERAGE REVENUES | 711 | Record revenues from services charged to legal entities for the intermediation of stock exchange operations. |
| 7.1.7.61.00.00-2 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | STOCK EXCHANGE OPERATIONS BROKERAGE REVENUES - INDIVIDUALS AND MEI (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record revenues from services charged to natural persons and individual micro-entrepreneurs for the intermediation of stock exchange operations. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.70.00.00-8 | CUSTODY SERVICES REVENUES | 711 | Record custody service revenues charged to legal entities. |
| 7.1.7.71.00.00-1 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | CUSTODY SERVICES REVENUES - INDIVIDUALS AND MEI (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record custody service revenues charged to natural persons and individual micro-entrepreneurs. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.72.00.00-4 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | BOOKKEEPING OF SHARES AND OTHER SECURITIES (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record revenues from bookkeeping services for shares and other securities. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.72.10.00-1 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Shares (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | - (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | |
| 7.1.7.72.99.00-8 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Other Securities (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | - (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | |
| 7.1.7.74.00.00-0 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | CREDIT ANALYSIS REVENUES FOR THIRD PARTIES (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record revenues from credit analysis performed for third parties. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.75.00.00-3 | REVENUE FROM COMMISSIONS ON SALES AND SERVICES OF INSURANCE, PENSION, AND CAPITALIZATION | 711 | Record revenue generated by commissions on sales and services of insurance, pension, and capitalization. |
| 7.1.7.75.10.00-0 (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) | Insurance (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) | - (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) | - (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) |
| 7.1.7.75.20.00-7 (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) | Pension (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) | - (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) | - (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) |
| 7.1.7.75.30.00-4 (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) | Capitalization (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) | - (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) | - (Included, as of 11/11/2024, by Normative Instruction BCB No. 541, of 11/05/2024.) |
| 7.1.7.76.00.00-6 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | CORRESPONDENT SERVICES REVENUES (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record revenues generated by the provision of correspondent services by the institution. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.77.00.00-9 | REVENUE FROM OTHER COMMERCIAL COMMISSIONS AND SERVICES | 711 | Record revenue generated by other commercial commissions and services. |
| 7.1.7.78.00.00-2 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | DATA AGGREGATION REVENUES (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record revenues from data aggregation services shared within the scope of Open Finance provided by the institution. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.79.00.00-5 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | DATA PROCESSING AND STORAGE REVENUES (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | 711 (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) | Record revenues from data processing and storage services. (Included, as of 02/01/2026, by Normative Instruction BCB No. 687, of 12/09/2025.) |
| 7.1.7.80.00.00-7 | INCOME FROM SERVICES PROVIDED TO AFFILIATES | 711 | Record income from services provided to affiliated companies that constitute actual revenue of the institution in the period. |
| 7.1.7.99.00.00-3 | OTHER SERVICES REVENUES | 711 | Record revenues from service provision for which there is no specific account for bookkeeping. This item must be segregated into sub-items for internal use, according to the nature of the service provision. |
| 7.1.8.00.00.00-2 | Investment Income | - | |
| 7.1.8.10.00.00-1 | INCOME FROM ADJUSTMENTS ON FOREIGN INVESTMENTS | 711 | Record the increase in the value of the investment resulting from the application of the equity method for the evaluation of participations, abroad, in associates, controlled entities, and jointly controlled entities. |
| 7.1.8.20.00.00-0 | 711 | Record the increase in the value of the investment resulting from the application of the equity method for the evaluation of participations, in the country, in associates, controlled entities, and jointly controlled entities. | |
| 7.1.8.23.00.00-9 | REVENUES FROM FAIR VALUE ADJUSTMENTS ON INVESTMENTS HELD FOR SALE | 711 | Record the positive fair value adjustment of investments in associates, controlled entities, and jointly controlled entities classified as held for sale. |
| 7.1.8.25.00.00-5 | GAINS ON DISPOSAL OF INVESTMENTS | 711 | Record gains on the disposal of investments. |
| 7.1.8.30.00.00-9 | INCOME FROM INVESTMENT PROPERTIES | - | Record income from investment properties. |
| 7.1.8.30.10.00-6 | Positive Fair Value Adjustment | 711 | Record revenues generated by positive fair value adjustment of investment properties measured by the fair value method. |
| 7.1.8.30.20.00-3 | Rental Income | 711 | Record rental income from investment properties. |
| 7.1.8.30.30.00-0 | Reversal Revenues from Impairment Losses | 711 | Record the recovery of impairment of investment properties measured by the cost method. |
| 7.1.8.30.90.00-2 | Other Investment Property Income | 711 | Record other revenues generated by investment properties for which there is no specific item. |
| 7.1.9.00.00.00-9 | Other Operational Revenues | - | |
| 7.1.9.10.00.00-8 | INCOME FROM CREDITS LINKED TO OPERATIONS ACQUIRED IN ASSIGNMENT | 711 | Record, by the purchasing or assignee institution, the income related to the rights to receive from sales or transfers of financial assets that were not written off, in full or proportionally, by the selling or assigning institution, appropriated by the effective rate of the operation based on the remaining term. |
| 7.1.9.10.10.00-5 | From Credit Operations | - | |
| 7.1.9.10.20.00-2 | From Leasing Operations | - | |
| 7.1.9.10.30.00-9 | From Other Operations with Characteristics of Credit Granting | - | |
| 7.1.9.10.40.00-6 | From Other Financial Assets | - |
| 7.1.9.15.00.00-3 | PROFITS FROM SALES OR TRANSFERS OF FINANCIAL ASSETS | 711 | Record, by the selling or transferring institution, the positive result obtained in a sale or transfer of financial assets that were written off by it, in whole or in part. |
|---|---|---|---|
| 7.1.9.15.10.00-0 | From Credit Operations | - | |
| 7.1.9.15.20.00-7 | From Leasing Operations | - | |
| 7.1.9.15.30.00-4 | From Other Operations with Credit Granting Characteristics | - | |
| 7.1.9.15.40.00-1 | From Other Financial Assets | - | Record income from other financial assets. This subtitle must be used only when there is no specific account for recording the revenue, maintaining control by asset type in an internal-use subtitle. |
| 7.1.9.16.00.00-6 (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | PROFIT FROM PURCHASE OR SALE OF FOREIGN CURRENCY (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | 711 (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | Record, by the purchasing or selling institution, the positive result obtained in a transaction, settled for cash, of purchase or sale of foreign currency. (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) |
| 7.1.9.17.00.00-9 | INCOME FROM FOREIGN CURRENCY AVAILABILITIES | 711 | Record the value of income generated by foreign currency availabilities, except for values related to exchange rate variation. |
| 7.1.9.18.00.00-2 | INCOME FROM ADVANCEMENT OF PAYMENT TRANSACTION OBLIGATIONS | 711 | Record income from the advancement of settlement of obligations arising from the payment transaction settlement process that constitute effective revenue of the institution in the period. |
| 7.1.9.18.10.00-9 | By Settlement of Own Obligations | - | |
| 7.1.9.18.20.00-6 | Other Settlements of Obligations | - | |
| 7.1.9.20.00.00-7 | RECOVERY OF FINANCIAL ASSETS WRITTEN OFF AS LOSS | 711 | Record revenues generated by the recovery of assets written off as loss. |
| 7.1.9.20.12.00-2 | Interfinancial Liquidity Investments | - | |
| 7.1.9.20.13.00-1 | Securities and Financial Instruments, Except Derivatives | - | |
| 7.1.9.20.14.00-0 | Interfinancial Relations | - | |
| 7.1.9.20.16.00-8 | Credit Operations | - | |
| 7.1.9.20.17.00-7 | Leasing Operations | - | |
| 7.1.9.20.18.00-6 | Other Operations with Credit Granting Characteristics | - | |
| 7.1.9.20.19.00-5 | Other Financial Assets | - | |
| 7.1.9.25.00.00-2 | INCOME FROM CREDITS ARISING FROM ACQUIRED EXPORT CONTRACTS | 711 | Record income from acquisitions of export credit rights. |
| 7.1.9.30.00.00-6 | RECOVERY OF CHARGES AND EXPENSES | 711 | Record the recovery of charges and expenses. This title must contain the following internal-use subtitles: I - reimbursement of telephone expenses; II - recovery of deposit expenses; and III - recovery of clearing fines. |
| 7.1.9.35.00.00-1 (Included, effective 11/11/2024, by Instruction Normative BCB No. 541, of 5/11/2024.) | INCOME FROM TRANSFER PRICING ADJUSTMENTS (Included, effective 11/11/2024, by Instruction Normative BCB No. 541, of 5/11/2024.) | 711 (Included, effective 11/11/2024, by Instruction Normative BCB No. 541, of 5/11/2024.) | Record positive results arising from compliance with current legislation that provides for transfer pricing rules, for which there is no more specific account. (Included, effective 11/11/2024, by Instruction Normative BCB No. 541, of 5/11/2024.) |
| 7.1.9.40.00.00-5 | INCOME FROM APPLICATIONS ABROAD | 711 | Record the value of revenues from applications of available balances and securities and financial instruments made abroad. |
| 7.1.9.55.00.00-9 | INCOME FROM CREDITS LINKED TO RURAL CREDIT | 711 | Record revenues from credits linked to rural credit. |
| 7.1.9.60.00.00-3 | INCOME FROM CREDITS LINKED TO THE CENTRAL BANK | 711 | Record income from deposits in foreign currencies, as well as from other deposits or collections made at the Central Bank of Brazil. This title must contain the following internal-use subtitles: I - deposits in foreign currencies; II - collections of rural credit resources; III - Corresponding Account for Electronic Currency (CCME), for recording income arising from remuneration of CCME balance; IV - Instant Payments Account, for recording income arising from remuneration of Instant Payments Account (Conta PI); and V - other linked credits. |
| 7.1.9.65.00.00-8 | INCOME FROM CREDITS LINKED TO THE SFH | 711 | Record revenues from credits linked to the Housing Financial System (SFH). |
| 7.1.9.70.00.00-2 | INCOME FROM GUARANTEES PROVIDED | 711 | Record income from guarantees provided. |
| 7.1.9.80.00.00-1 | INCOME FROM INTERFINANCIAL TRANSFERS | 711 | Record income from interfinancial transfers. |
| 7.1.9.81.00.00-4 | RENTAL OF PAYMENT TRANSACTION EQUIPMENT | 711 | Record values from rental of equipment intended for capturing payment transactions. |
| 7.1.9.83.00.00-0 | INCOME FROM SPECIFIC RIGHTS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION | - | Record, by the lead institution, in the prudential conglomerate consolidated accounting documents, income originating from the specific rights of the segments in which the controlled entities not subject to Central Bank of Brazil authorization operate, for which there is no specific account for recording, provided that these rights are not characterized as credit operations. |
| 7.1.9.84.00.00-3 | INCOME FROM CREDIT RIGHTS ARISING FROM LAWSUITS | 711 | Record income related to credit rights arising from lawsuits resulting from remuneration expressly provided for in the instrument. |
| 7.1.9.85.00.00-6 | INCOME FROM SPECIFIC CREDITS | 711 | Record income from the breakdown of sub-group 1.8.5.00.00.00-8 Specific Credits that constitute effective revenue of the institution in the period, for which there is no specific account for recording. |
| 7.1.9.86.00.00-9 | INTERCOOPERATIVE DEPOSIT INCOMES | - | Record the remuneration obtained by singular credit cooperatives from the application of resources transferred to central credit cooperatives resulting from financial centralization. |
| 7.1.9.87.00.00-2 | REVENUES FROM LOANS OF FINANCIAL ASSETS | 711 | Record revenues from loans of financial assets. |
| 7.1.9.88.00.00-5 | INCOME FROM OTHER NON-FINANCIAL ASSETS MEASURED AT FAIR VALUE | 711 | Record positive adjustments in the fair value of other non-financial assets acquired for the purpose of future sale and profit generation. |
| 7.1.9.88.10.00-2 | Commodities | - | |
| 7.1.9.88.20.00-9 | Gold | - | |
| 7.1.9.88.30.00-6 | Sustainability Assets | - | |
| 7.1.9.88.45.00-8 (Included, effective 1/2/2026, by Instruction Normative BCB No. 687, of 9/12/2025.) | Virtual Assets (Included, effective 1/2/2026, by Instruction Normative BCB No. 687, of 9/12/2025.) | - (Included, effective 1/2/2026, by Instruction Normative BCB No. 687, of 9/12/2025.) | |
| 7.1.9.88.70.00-4 | Works of Art | - | |
| 7.1.9.88.99.00-9 | Others | - | |
| 7.1.9.89.00.00-8 | Record income related to rights to receive values of judicial and administrative deposits subject to refund by public entities. | ||
| 7.1.9.89.10.00-5 | Union | - | |
| 7.1.9.89.20.00-2 | States and Federal District | - | |
| 7.1.9.89.30.00-9 | Municipalities | - | |
| 7.1.9.91.00.00-3 | REVENUES FROM EXCHANGE RATE VARIATION ADJUSTMENT | 711 | Record revenues arising from exchange rate variation adjustment of assets and liabilities. |
| 7.1.9.91.11.00-9 | Availabilities | - | |
| 7.1.9.91.12.00-8 | Interfinancial Liquidity Investments | - | |
| 7.1.9.91.13.00-7 | Securities and Financial Instruments, Except Derivatives | - | |
| 7.1.9.91.15.00-5 | Payment Transactions | - | |
| 7.1.9.91.15.10-8 | Payment Transactions - Receivables from End Users | - | |
| 7.1.9.91.15.20-1 | Other Financial Assets Related to Payment Transactions | - | |
| 7.1.9.91.16.00-4 | Credit Operations | - | |
| 7.1.9.91.17.00-3 | Leasing Operations | - | |
| 7.1.9.91.18.00-2 | Other Operations with Credit Granting Characteristics | - | |
| 7.1.9.91.19.00-1 | Other Financial Assets | - | |
| 7.1.9.91.41.00-0 | Deposits | - | |
| 7.1.9.91.42.00-9 | Obligations from Repo Operations | - | |
| 7.1.9.91.43.00-8 | Other Debt Instruments | - | |
| 7.1.9.91.43.10-1 | Instruments Eligible for Main Capital | - | |
| 7.1.9.91.43.20-4 | Instruments Eligible for Supplementary Capital | - | |
| 7.1.9.91.43.30-7 | Instruments Eligible for Tier II Capital | - | |
| 7.1.9.91.43.90-5 | Other Instruments With and Without Subordination Clause | - | |
| 7.1.9.91.44.00-7 | Obligations from Loans and Transfers | - | |
| 7.1.9.91.49.00-2 | Other Financial Liabilities | - | |
| 7.1.9.92.00.00-6 | REVERSAL OF PROVISION FOR CREDIT RISK | 711 | Record revenues generated by the reversal of provision for credit risk. |
| 7.1.9.92.12.00-1 | Interfinancial Liquidity Investments | - | |
| 7.1.9.92.13.00-0 | Securities and Financial Instruments, Except Derivatives | - | |
| 7.1.9.92.14.00-9 | Interfinancial Relations | - | |
| 7.1.9.92.14.10-2 | Payment Transactions | - | |
| 7.1.9.92.14.90-6 | Others | - | |
| 7.1.9.92.16.00-7 | Credit Operations | - | |
| 7.1.9.92.17.00-6 | Leasing Operations | - | |
| 7.1.9.92.18.00-5 | Other Operations with Credit Granting Characteristics | - | |
| 7.1.9.92.19.00-4 | Other Financial Assets | - | |
| 7.1.9.92.19.10-7 | Payment Transactions - End Users | - | |
| 7.1.9.92.19.90-1 | Others | - | |
| 7.1.9.92.81.00-1 | Credit Commitments and Credits to be Disbursed | - | |
| 7.1.9.92.83.00-9 | Financial Guarantees Provided | - | |
| 7.1.9.93.00.00-9 | REVENUES FROM FAIR VALUE ADJUSTMENT | 711 | Record revenues generated by fair value adjustment of assets and liabilities. |
| 7.1.9.93.12.00-4 | Interfinancial Liquidity Investments | - | |
| 7.1.9.93.13.00-3 | Securities and Financial Instruments, Except Derivatives | - | |
| 7.1.9.93.16.00-0 | Credit Operations | - | |
| 7.1.9.93.18.00-8 | Other Operations with Credit Granting Characteristics | - | |
| 7.1.9.93.19.00-7 | Other Financial Assets | - | |
| 7.1.9.93.42.00-5 | Obligations from Repo Operations - Sale of Freely Tradable Securities | - | |
| 7.1.9.93.88.00-7 | Obligations from Loans of Financial Instruments | - | |
| 7.1.9.93.99.00-3 | Other Financial Liabilities | - | |
| 7.1.9.94.00.00-2 | REVENUES FROM FAIR VALUE HEDGE ADJUSTMENT | 711 | Record revenues generated by fair value hedge adjustment of assets and liabilities. |
| 7.1.9.94.12.00-7 | Interfinancial Liquidity Investments | - | |
| 7.1.9.94.13.00-6 | Securities and Financial Instruments, Except Derivatives | - | |
| 7.1.9.94.16.00-3 | Credit Operations | - | |
| 7.1.9.94.17.00-2 | Leasing Operations | - | |
| 7.1.9.94.18.00-1 | Other Operations with Credit Granting Characteristics | - | |
| 7.1.9.94.19.00-0 | Other Financial Assets | - | |
| 7.1.9.94.41.00-9 | Deposits | - | |
| 7.1.9.94.42.00-8 | Obligations from Repo Operations | - | |
| 7.1.9.94.42.10-1 | Own Portfolio | - | |
| 7.1.9.94.42.20-4 | Third-Party Portfolio | - | |
| 7.1.9.94.42.30-7 | Obligations from Sale of Freely Tradable Securities | - | |
| 7.1.9.94.43.00-7 | Other Debt Instruments | - | |
| 7.1.9.94.43.10-0 | Instruments Eligible for Main Capital | - | |
| 7.1.9.94.43.20-3 | Instruments Eligible for Supplementary Capital | - | |
| 7.1.9.94.43.30-6 | Instruments Eligible for Tier II Capital | - | |
| 7.1.9.94.43.90-4 | Other Instruments With and Without Subordination Clause | - | |
| 7.1.9.94.44.00-6 | Obligations from Loans and Transfers | - | |
| 7.1.9.94.49.00-1 | Other Financial Liabilities | - | |
| 7.1.9.95.00.00-5 | REVERSAL OF NON-CREDIT RISK ASSOCIATED PASSIVE PROVISIONS | 711 | Record revenues generated by the reversal of passive provisions not associated with credit risk. |
| 7.1.9.95.10.00-2 | Contingencies | - | |
| 7.1.9.95.20.00-9 | Others | - | |
| 7.1.9.99.00.00-7 | OTHER OPERATIONAL INCOME | 711 | Record operational income, for which there is no specific account for recording, observing that the institution must maintain analytical control to identify income of this type, according to its nature. |
Annex II
List of Accounting Items of Sub-group 7.3.0.00.00.00-2 NON-OPERATING INCOME
Annex II
List of Accounting Items of
Sub-group 7.3.0.00.00.00-2 NON-OPERATING
INCOME
| Account Code | Account Name | Estban | Function |
| 7.3.0.00.00.00-2 | NON-OPERATING INCOME | - | |
| 7.3.1.00.00.00-9 | Profits in Transactions with Values and Goods | - | |
| 7.3.1.50.00.00-4 | PROFITS FROM ALIENATION OF VALUES AND GOODS | 711 | Record the positive difference between the value obtained in the alienation and the net book value of the provision for reduction in fair value of goods and values. |
| 7.3.1.50.20.00-8 | Profits from Alienation of Payment Transaction Equipment | - | Record values from sale of equipment intended for capturing payment transactions. |
| 7.3.1.50.70.00-3 | Profits from Alienation of Non-Financial Assets Held for Sale - Own | - | |
| 7.3.1.50.80.00-0 | Profits from Alienation of Non-Financial Assets Held for Sale - Received | - | |
| 7.3.1.50.90.00-7 | Profits from Alienation of Other Values and Goods | - | |
| 7.3.9.00.00.00-5 | Other Non-Operating Revenues | - | |
| 7.3.9.40.00.00-1 (Included, effective 1/7/2025, by Instruction Normative BCB No. 619, of 9/5/2025.) | DISCOUNT ON ACQUISITION OF INVESTMENTS (Included, effective 1/7/2025, by Instruction Normative BCB No. 619, of 9/5/2025.) | 711 (Included, effective 1/7/2025, by Instruction Normative BCB No. 619, of 9/5/2025.) | Record the lower discount on the acquisition of participations whose seller of the participation is independent of the acquiring institution, determined in the fair value assessment of identifiable assets and assumed liabilities of the investee, according to reports issued by independent companies specialized in asset valuation. (Included, effective 1/7/2025, by Instruction Normative BCB No. 619, of 9/5/2025.) |
| 7.3.9.90.00.00-6 | REVERSAL OF NON-OPERATING PROVISIONS | 711 | Art. 1Record revenues generated by the reversal of non-operating provisions. |
| 7.3.9.90.20.00-0 | Losses on Investments by Tax Incentives | - | |
| 7.3.9.90.70.00-5 | Devaluation of Non-Financial Assets Held for Sale Own | - | |
| 7.3.9.90.80.00-2 | Devaluation of Non-Financial Assets Held for Sale Received | - | |
| 7.3.9.90.95.00-4 | Devaluation of Other Values and Goods | - | |
| 7.3.9.90.99.00-0 | Others | - | |
| 7.3.9.99.00.00-3 | OTHER NON-OPERATING INCOME | 711 | Art. 7Record non-operating revenues, for which there is no specific account for recording. |
Annex III
List of Accounting Items of Sub-group 7.9.0.00.00.00-0 RESULT DETERMINATION
Annex III
List of Accounting Items of
Sub-group 7.9.0.00.00.00-0 RESULT
DETERMINATION
NOTE
917/2023 – BCB/DENOR, OF DECEMBER 1, 2023
Supports proposal for issuance of normative instruction that defines the accounting items of the Creditor Result group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil - Cosif.
Dear Head of Denor:
-
The
present Note supports the proposal for issuance of a normative instruction by the Department of Financial System Regulation (Denor), in the exercise of the attribution conferred 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 Creditor Result group of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).
-
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 the 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 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 Creditor Result group in the Cosif chart of accounts.
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Thus, based on BCB Resolution No. 92, of May 6, 2021, which reorders the current account structure to allow for the creation of new items and to meet the needs derived from the implementation of international standards, this draft normative instruction consolidates the accounting items of the Creditor Result group, establishes the codes and nomenclatures of the subgroups, sub-items, titles, and accounting subtitles, as well as the functions and attributes of the titles and accounting subtitles and the Estban code of the accounting titles. As a consequence, Normative Instruction BCB No. 273, of April 1, 2022, will be revoked.
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Finally, in compliance with the provisions of Article 5 of Law No. 13,874, of September 20, 2019, Decree No. 10,411, of June 30, 2020, determines that draft 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).
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However, as provided for in Article 4, items II and VI, of that Decree, the obligation to prepare an RIA may be waived for a normative act that aims to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives or that aims to maintain convergence with international standards. Thus, 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 Chief
Agreed.
João André Calvino Marques Pereira
Department Head
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Annotations and obligations
6 obligations · 3 permissions · 553 definitions
- Obligation 6
- Permission 3
- Definition / condition 553
- background, boilerplate
Lineage: Amended
A newer document in RegAlert amends this one; it applies as amended.
amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it
The links and the sentences they come from (14)
- Supersedes
- Normative Instruction BCB No. 273, of April 1, 2022Not in RegAlert
“Article 4. Normative Instruction BCB No. 273, of April 1, 2022, is hereby revoked.”
- Amended by
“The following accounting item is amended in Annex III of BCB Normative Instruction No. 431, of 1 December 2023”
“Amends the BCB Normative Instructions Nos. 426, 428, 429, 430, 431, 432 and 433, all of December 1, 2023”
“Amends Normative Instructions BCB Nos. 426, 428, 429, 430, 431, 432 and 433, all dated December 1, 2023”
“Amends Normative Instructions BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1, 2023”
“Amends Normative Instructions BCB Nos. 426, 427, 428, 429, 431 and 432, all of December 1, 2023”
“Normative Instruction BCB No. 431, of December 1 2023, published in the Official Gazette of the Union on December 14 2023, shall now be in force with the following amendments”
+4 more
“Amends BCB Normative Instruction No. 431, of December 1, 2023, which defines the accounting items of the Creditor Result group...”
“Amends Normative Instruction BCB No. 431, of December 1, 2023, which defines the accounting items of the Creditor Result group”
“BCB Normative Instructions Nos. 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023”
“Normative Instructions BCB Nos. 426, 427, 428, 429, 430, 431, 432, and 433, all of December 1, 2023”
- Issued under
“and Article 10 of BCB Resolution No. 92, of May 6, 2021”
“based on Article 12 of CMN Resolution No. 4,858, of October 23, 2020”
- Resolution BCB No. 340, of September 21, 2023Not in RegAlert
“using the authority conferred upon him 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”
Mentions (8): 8 documents mention this one without changing it
- Referred to by
“implemented through BCB Instruction Normatives – INs Nos. 426, 427, 428, 429, 430, 431, 432, and 433, all of 2023”
“Instructions Normativas BCB Nos. 264, of February 31, 2022 and 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023”
“Cosif defined in BCB Normative Instructions Nos. 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023.”
“considering the provisions of ... Instruction Normatives BCB Nos. 426, 427, 428, 429, 430, 431, 432, and 433, all of December 1, 2023”
“Instruction Normatives BCB Nos. 426, 427, 428, 429, 430, 431”
“Instruction Normatives BCB Nos. 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023”
+2 more
“alteration of the accounting entries... as defined in BCB Normative Instructions Nos. 426, 427, 428, 429, 430, 431,432 and 433, all of 1 December 2023”
“in BCB Instruction Normatives Nos. 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023”
Timeline
Amended 10 times · last 2026-11-05
- 2026-11-05
BCBBCB Normative Instruction No. 786: Amends Accounting Entries in the Chart of Accounts for Institutions Regulated by the Central Bank of Brazil (Cosif)amends
- 2026-05-20
- 2026-05-05
- 2025-12-09
- 2025-10-01
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