2023-12-02 | Instrução Normativa BCB 432

Added 2026-09-26

Normative Instruction BCB No. 432 of December 1, 2023

This instruction defines the accounting items for the 'Deficit Result' group within the Cosif accounting standard for financial institutions and other entities authorized by the Central Bank of Brazil. It mandates that effective expenses be recorded in group 8.0.0.00.00.00-2, segregated into operational expenses (8.1), non-operational expenses (8.3), and result determination (8.9), with specific rules for capturing total expenses in funding, loan, and leasing subgroups. The provisions apply to accounting documents prepared from the January 2025 reference date and revoke Normative Instruction BCB No. 315 of 2022.

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Banco Central do Brasil

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Resolution No. 222

NORMATIVE INSTRUCTION BCB No. 432, OF DECEMBER 1, 2023

Defines the accounting items of the Deficit Result group in the list of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) for use by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.

The Head of the Department of Regulation of the Financial System (Denor), using the attribution conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, based on art. 12 of Resolution CMN No. 4,858, of October 23, 2020, and art. 10 of Resolution BCB No. 92, of May 6, 2021,

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Supersedes

Normative Instruction BCB No. 315 — Defines the accounting items of the Debtor Result group of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)2022

Amended by

Normative Instruction BCB No. 737 of May 20, 20262026Normative Instruction BCB No. 734 — Amending Cosif Accounting Standards2026Normative Instruction BCB No. 687 — Amends Normative Instructions BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1, 2023, which define accounting items of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)2025Normative Instruction BCB No. 671 — Amends Normative Instructions BCB Nos. 426, 427, 428, 429, 431 and 432 of December 1, 2023, Defining Accounting Line Items of the Chart of Accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2025Normative Instruction BCB No. 619 – Amends BCB Normative Instructions 426, 428, 429, 431, 432 and 433 (Dec 1 2023) defining Cosif accounting items2025Instruction Normative BCB No. 542 — Amends Instruction Normative BCB No. 432 of December 1, 2023, Defining Accounting Items for the Debtor Result Group of the Cosif Chart of Accounts2024

Amends

Instruction No. 499 dated 2024-07-26not in RegAlert

Issued under

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

Referred to by

Instruction Normative BCB No. 598 — Amends Instruction Normative BCB No. 584 of January 28, 20252025Instruction Normative BCB No. 570 — Sets the deadline for submitting the base dates for January, February, and March 2025 of document code 4111 – Daily Accounting Balances2024Instruction BCB No. 544 — Amends the Filling Instructions for Document Code 2300 - External Resource Borrowing2024Normative Instruction BCB No. 524 of September 18, 2024: Establishes Procedures for Daily Submission of Accounting Balances and Payment Transaction Volumes to the Central Bank of Brazil2024Instruction Normative BCB No. 522 — Consolidates Procedures for Remitting Banking Statistics by Commercial Banks, Multiple Banks with Commercial Portfolios, and Caixa Econômica Federal2024Instruction Normative BCB No. 505 — Amends Instruction Normative BCB No. 142 of August 16, 2021, Regarding Procedures for Submitting Financial Statements by Institutions in Extrajudicial Liquidation2024

+3 more

Central Bank of Brazil Instruction Normative No. 474 of May 23, 20242024Normative Instruction BCB No. 473 of May 23, 20242024Normative Instruction BCB No. 469 of May 3, 20242024

Timeline

Amended 6 times · last 2026-05-20

• 2026-05-20BCBNormative Instruction BCB No. 737 of May 20, 2026amends
• 2026-05-05BCBNormative Instruction BCB No. 734 — Amending Cosif Accounting Standardsamends
• 2025-12-09BCBNormative Instruction BCB No. 687 — Amends Normative Instructions BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1, 2023, which define accounting items of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)amends
• 2025-10-01BCBNormative Instruction BCB No. 671 — Amends Normative Instructions BCB Nos. 426, 427, 428, 429, 431 and 432 of December 1, 2023, Defining Accounting Line Items of the Chart of Accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)amends
• 2025-05-09BCBNormative Instruction BCB No. 619 – Amends BCB Normative Instructions 426, 428, 429, 431, 432 and 433 (Dec 1 2023) defining Cosif accounting itemsamends

Show all 6

This document supersedes: Normative Instruction BCB No. 315 — Defines the accounting items of the Debtor Result group of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)

Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works