RegAlertRule · BCB · 2 Dec 2023 · Instrução Normativa BCB 432
Normative Instruction BCB No. 432 of December 1, 2023
In force from 1 Jan 2025Applies to: All regulated firms
Institutions must record effective expenses in group 8.0.0.00.00.00-2 Deficit Result, segregated into operating (8.1.0.00.00.00-5), non-operating (8.3.0.00.00.00-1), and result determination (8.9.0.00.00.00-9) subgroups per Annexes I-III, excluding exchange rate and fair value adjustments. This applies to documents from January 2025 onwards, effective January 1, 2025, replacing Normative Instruction BCB No. 315 of October 27, 2022.
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,
R E S O L V E S:
Art. 1º This Normative Instruction 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.
Art. 2º The institutions mentioned in art. 1º must record the institution's effective expenses in the period in group 8.0.0.00.00.00-2 Deficit 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 1/8/2024, by Normative Instruction BCB No. 499, of 7/26/2024.)
I - 8.1.0.00.00.00-5 (-) OPERATING EXPENSES, segregated into the items defined in Annex I;
II - 8.3.0.00.00.00-1 (-) NON-OPERATING EXPENSES, segregated into the items defined in Annex II; and
III - 8.9.0.00.00.00-9 (-) RESULT DETERMINATION, segregated into the items defined in Annex III.
Sole Paragraph. For the purposes of bookkeeping in the following subgroup breakdowns defined in Annex I, the total amount of expenses must be recorded, excluding values related to exchange rate variation, fair value adjustment, and fair value hedge, when applicable:
I - 8.1.1.00.00.00-2 (-) Funding Expenses;
II - 8.1.2.00.00.00-9 (-) Expenses for Loans and Remittances Obligations; and
III - 8.1.3.00.00.00-6 (-) Leasing Expenses.
Art. 3º The provisions of this Normative Instruction apply to accounting documents prepared from the January 2025 reference date.
Art. 4º Normative Instruction BCB No. 315, of October 27, 2022, is hereby revoked.
Art. 5º This Normative Instruction enters into force on January 1, 2025.
João André Calvino Marques Pereira
Annex I
List of Accounting Items of Subgroup 8.1.0.00.00.00-5 (-) OPERATING EXPENSES
| Account Code | Account Name | Attributes | Estban | Function | |||
|---|---|---|---|---|---|---|---|
| ~~Record losses incurred on the disposal of fixed income securities in the period. Requires the following internal sub-titles: I - Federal Securities | |||||||
Annex I
(Annex I with wording given, from
1/8/2024, by Instruction Normative BCB No. 499, of 7/26/2024.)
List of Accounting Items of
Subgroup 8.1.0.00.00.00-5 (-)
OPERATIONAL EXPENSES
| Account Code | Account Name | Balance | Function |
| 8.1.0.00.00.00-5 | (-) OPERATIONAL EXPENSES | - | |
| 8.1.1.00.00.00-2 | (-) Fundraising Expenses | - | |
| 8.1.1.10.00.00-1 | (-) SAVINGS DEPOSIT EXPENSES | 712 | Record fundraising expenses for savings deposits. |
| 8.1.1.15.00.00-6 | (-) EXPENSES ON SECURITIES AND SECURITIES IN FOREIGN COUNTRIES | 712 | Record expenses on obligations from securities and securities issued abroad. |
| 8.1.1.20.00.00-0 | (-) INTERBANK DEPOSIT EXPENSES | 712 | Record fundraising expenses for interbank deposits. |
| 8.1.1.25.00.00-5 | (-) ADVANCE NOTICE DEPOSIT EXPENSES | 712 | Record fundraising expenses for advance notice deposits. |
| 8.1.1.30.00.00-9 | (-) TIME DEPOSIT EXPENSES | 712 | Record fundraising expenses for time deposits. |
| 8.1.1.40.00.00-8 | (-) EXPENSES ON JUDICIAL AND ADMINISTRATIVE DEPOSITS MAINTAINED AT THE INSTITUTION | 712 | Record expenses incurred on judicial and administrative deposits that have not been remitted to public entities, in accordance with current legislation. |
| 8.1.1.40.50.00-3 | (-) Expenses on Judicial and Administrative Deposits that Do Not Constitute a Reserve Fund | - | Record expenses incurred on judicial and administrative deposits maintained at the institution that do not constitute a specific reserve fund, in accordance with current legislation. |
| 8.1.1.40.60.00-0 | (-) Expenses on Judicial and Administrative Deposits that Constitute a Reserve Fund | - | Record expenses incurred on judicial and administrative deposits maintained at the institution that constitute a specific reserve fund, in accordance with current legislation. |
| 8.1.1.45.00.00-3 | (-) SPECIAL DEPOSIT EXPENSES | 712 | Record fundraising expenses for special deposits. |
| 8.1.1.46.00.00-6 | (-) FUND AND PROGRAM DEPOSIT EXPENSES | 712 | Record fundraising expenses for fund and program deposits. |
| 8.1.1.47.00.00-9 | (-) FGTS DEPOSIT EXPENSES | 712 | Record fundraising expenses for FGTS deposits. |
| 8.1.1.50.00.00-7 | (-) COMMITTED OPERATIONS EXPENSES | 712 | Record fundraising expenses for resources for committed operations, backed by own or third-party securities. |
| 8.1.1.50.10.00-4 | (-) Own Portfolio | - | |
| 8.1.1.50.20.00-1 | (-) Third-Party Portfolio | - | |
| 8.1.1.55.00.00-2 | (-) OBLIGATION ASSUMPTION CONTRACT EXPENSES | 712 | Record the value of expenses with obligation assumption contracts, debts, or financing operations, as well as expenses related to fundraising based on credit instruments, securities, and/or other financial assets, assumed by the institution. |
| 8.1.1.55.10.00-9 | (-) Linked to Operations Performed in the Country | - | |
| 8.1.1.55.20.00-6 | (-) Linked to Operations Performed with Foreign Countries | - | |
| 8.1.1.60.00.00-6 | (-) FOREIGN EXCHANGE ACCEPTANCE EXPENSES | 712 | Record fundraising expenses from foreign exchange acceptances that constitute the institution's effective cost in the period. |
| 8.1.1.65.00.00-1 | (-) AGRIBUSINESS CREDIT NOTES EXPENSES | 712 | Record fundraising expenses from Agribusiness Credit Notes that constitute the institution's effective cost in the period. |
| 8.1.1.70.00.00-5 | (-) REAL ESTATE NOTES EXPENSES | 712 | Record fundraising expenses from the issuance of real estate notes that constitute the institution's effective cost in the period. |
| 8.1.1.75.00.00-0 | (-) REAL ESTATE CREDIT NOTES EXPENSES | 712 | Record fundraising expenses from the issuance of real estate credit notes that constitute the institution's effective cost in the period. |
| 8.1.1.77.00.00-6 | (-) GUARANTEED REAL ESTATE NOTES EXPENSES | 712 | Record fundraising expenses from the issuance of Guaranteed Real Estate Notes (LIG). |
| 8.1.1.78.00.00-9 (Included, effective 11/11/2024, by Instruction Normative BCB No. 542, of 5/11/2024.) | (-) DEVELOPMENT CREDIT NOTES (Included, effective 11/11/2024, by Instruction Normative BCB No. 542, of 5/11/2024.) | 712 (Included, effective 11/11/2024, by Instruction Normative BCB No. 542, of 5/11/2024.) | Record fundraising expenses from the issuance of Development Credit Notes (LCD). (Included, effective 11/11/2024, by Instruction Normative BCB No. 542, of 5/11/2024.) |
| 8.1.1.80.00.00-4 | (-) MORTGAGE NOTES EXPENSES | 712 | Record fundraising expenses from mortgage notes. |
| 8.1.1.82.00.00-0 | (-) FINANCIAL NOTES EXPENSES | 712 | Record fundraising expenses resulting from the issuance of financial notes. |
| 8.1.1.83.00.00-3 | (-) OTHER NOTES EXPENSES | 712 | Record fundraising expenses from other types of notes, for which there is no specific item. |
| 8.1.1.85.00.00-9 | (-) CONTRIBUTION TO CREDIT GUARANTEE FUND EXPENSES | 712 | Record expenses with contributions to the Credit Guarantee Fund (FGC) or the Credit Cooperativism Guarantee Fund (FGCoop). |
| 8.1.1.85.10.00-6 | (-) Ordinary Contribution | - | |
| 8.1.1.85.20.00-3 | (-) Special Contribution | - | |
| 8.1.1.85.30.00-0 | (-) Additional Contribution | - | |
| 8.1.1.87.00.00-5 | (-) STRUCTURED OPERATIONS CERTIFICATES EXPENSES | 712 | Record expenses related to the fundraising component through Structured Operations Certificates (COE). |
| 8.1.1.88.00.00-8 | (-) FUNDRAISING EXPENSES FROM ISSUANCES BY SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION | 712 | Record, by the leading institution, in the Prudential Conglomerate accounting documents, fundraising expenses through debt securities issued by entities controlled and not subject to authorization by the Central Bank of Brazil. |
| 8.1.1.89.00.00-1 | (-) OBLIGATIONS FROM INVESTMENT FUND SHARES EXPENSES | 712 | Record, by the leading institution, in the Prudential Conglomerate accounting documents, expenses resulting from obligations from investment fund shares consolidated by the institution. |
| 8.1.1.90.00.00-3 | 712 | ||
| 8.1.1.90.10.00-0 | (-) In Foreign Currency | - | |
| 8.1.1.90.20.00-7 | (-) In National Currency | - | |
| 8.1.1.91.00.00-6 | (-) INSTRUMENTS WITH SUBORDINATION CLAUSES EXPENSES | 712 | Record expenses with instruments with a subordination clause. |
| 8.1.1.91.10.00-3 | (-) Expenses on Instruments Eligible for Core Capital | - | |
| 8.1.1.91.20.00-0 | (-) Expenses on Instruments Eligible for Supplementary Capital | - | |
| 8.1.1.91.30.00-7 | (-) Expenses on Instruments Eligible for Tier II Capital | - | |
| 8.1.1.91.50.00-1 | (-) Expenses on Other Instruments with Subordination Clause | - | |
| 8.1.1.95.00.00-8 | (-) APE - SPECIAL DEPOSIT EXPENSES | 712 | Record fundraising expenses for special deposits. |
| 8.1.1.98.00.00-7 (Included, effective 11/11/2024, by Instruction Normative BCB No. 542, of 5/11/2024.) | (-) PRE-PAID PAYMENT ACCOUNT REMUNERATION EXPENSES (Included, effective 11/11/2024, by Instruction Normative BCB No. 542, of 5/11/2024.) | 712 (Included, effective 11/11/2024, by Instruction Normative BCB No. 542, of 5/11/2024.) | Record expenses with remuneration of pre-paid payment accounts, in accordance with current regulation. (Included, effective 11/11/2024, by Instruction Normative BCB No. 542, of 5/11/2024.) |
| 8.1.2.00.00.00-9 | (-) Expenses on Obligations from Loans and Remittances | - | |
| 8.1.2.05.00.00-4 | (-) LOAN EXPENSES - SFH | 712 | Record expenses from loan operations with resources from the Housing Finance System. |
| 8.1.2.10.00.00-8 | (-) FINANCIAL ASSISTANCE EXPENSES - CENTRAL BANK | 712 | Record expenses from financial assistance operations carried out with the Central Bank of Brazil, as well as expenses from interest and other costs incurred on the balances presented in title 4.6.1.90.00.00-2 CENTRAL BANK – CREDITOR BALANCES IN RESERVE. |
| 8.1.2.15.00.00-3 | (-) CENTRAL BANK RE-DISCOUNT EXPENSES | 712 | Record the value of re-discount expenses effected at the Central Bank of Brazil. |
| 8.1.2.20.00.00-7 | (-) REFINANCING EXPENSES | 712 | Record fundraising expenses from refinancing in the period. |
| 8.1.2.20.20.00-1 | (-) National Treasury Rural and Industrial Area | - | |
| 8.1.2.20.30.00-8 | (-) SFH Resources | - | |
| 8.1.2.30.00.00-6 | (-) LOAN EXPENSES IN THE COUNTRY - OTHER INSTITUTIONS | 712 | Record expenses on obligations assumed by the institution from internal resources raised from other institutions, for which there is no specific item. |
| 8.1.2.40.00.00-5 | (-) LOAN EXPENSES ABROAD | 712 | |
| 8.1.2.45.00.00-0 | (-) REMITTANCE EXPENSES - NATIONAL TREASURY | 712 | Record fundraising expenses from resources of the National Treasury Secretariat for remittances. |
| 8.1.2.50.00.00-4 | (-) REMITTANCE EXPENSES - BANCO DO BRASIL | 712 | Record fundraising expenses from resources of Banco do Brasil S.A. for remittances. |
| 8.1.2.55.00.00-9 | (-) REMITTANCE EXPENSES - BNDES | 712 | Record fundraising expenses from resources of the National Bank for Economic and Social Development for remittances. |
| 8.1.2.60.00.00-3 | (-) REMITTANCE EXPENSES - CEF | 712 | Record fundraising expenses from resources of the Federal Savings and Loan Association for remittances. |
| 8.1.2.65.00.00-8 | (-) REMITTANCE EXPENSES - FINAME | 712 | Record fundraising expenses from resources of the Special Industrial Financing Agency (FINAME) for remittances. |
| 8.1.2.70.00.00-2 | (-) REMITTANCE EXPENSES - FINEP | 712 | Record fundraising expenses from resources of the Research and Development Financing Agency (FINEP) for remittances. |
| 8.1.2.75.00.00-7 | (-) REMITTANCE EXPENSES - OTHER OFFICIAL INSTITUTIONS | 712 | Record fundraising expenses from official institutions for remittances, for which there is no specific item. |
| 8.1.2.80.00.00-1 | (-) REMITTANCE EXPENSES - INTERBANK | 712 | Record fundraising expenses from interbank resources. |
| 8.1.2.90.00.00-0 | (-) REMITTANCE EXPENSES FROM FOREIGN COUNTRIES | 712 | Record fundraising expenses from foreign countries for remittance to borrowers in the Country. |
| 8.1.2.95.00.00-5 | (-) OBLIGATIONS WITH FOREIGN BANKERS EXPENSES | 712 | Record expenses with obligations with foreign bankers relating to: I - interest, discounts, and commissions for the use of credit lines for financing exports, imports, or for creating foreign currency liquidity; and II - costs resulting from overdraft balances in current accounts. This title requires the following internal use sub-items: I - Export; II - Import; and III - Others. |
| 8.1.3.00.00.00-6 | (-) Leasing Expenses | - | |
| 8.1.3.70.00.00-9 | (-) LESSOR - OPERATIONAL | 712 | Record, by the lessor, expenses related to leasing assets. |
| 8.1.3.70.10.00-6 | (-) Expense Initial Direct Costs Allocation | - | |
| 8.1.3.70.20.00-3 | (-) Depreciation Expense | - | |
| 8.1.3.70.30.00-0 | (-) Amortization Expense | - | |
| 8.1.3.70.40.00-7 | (-) Impairment Expense | - | |
| 8.1.3.70.90.00-2 | (-) Other Expenses | - | |
| 8.1.3.75.00.00-4 | (-) SUBLESSOR - OPERATIONAL | 712 | Record, as sublessor, expenses arising from leasing contracts. |
| 8.1.3.75.20.00-8 | (-) Depreciation Expense | - | |
| 8.1.3.75.30.00-5 | (-) Amortization Expense | - | |
| 8.1.3.75.40.00-2 | (-) Impairment Expense | - | |
| 8.1.3.75.90.00-7 | (-) Other Expenses | - | |
| 8.1.3.80.00.00-8 | (-) LESSEE | 712 | Record, by the lessee, expenses arising from leasing contracts. |
| 8.1.3.80.10.00-5 | (-) Leasing Financial Expense | - | Record, by the lessee, financial expenses from leasing contracts. |
| 8.1.3.80.80.00-4 | (-) Losses in Sale-Leaseback Operations | - | Record, as lessee, losses in sale-leaseback operations. |
| 8.1.3.80.90.00-1 | (-) Other Expenses | - | Record, as lessee, expenses arising from leasing operations that do not have a specific account. |
| 8.1.3.85.00.00-3 | (-) SUBLESSEE | 712 | Record, by the lessee, expenses arising from subleasing contracts. |
| 8.1.3.85.10.00-0 | (-) Subleasing Financial Expense | - | Record, by the lessee, financial expenses from subleasing contracts. |
| 8.1.3.85.90.00-6 | (-) Other Expenses | - | Record, as sublessee, expenses arising from leasing operations that do not have a specific account. |
| 8.1.3.88.00.00-2 | (-) Asset Leasing Expenses | 712 | Record, as lessee or sublessee, expenses in leasing contracts that, according to current regulation, are recognized as expense on a linear basis over the term of the lease. |
| 8.1.5.00.00.00-0 | (-) Expenses on Securities and Financial Derivative Instruments | - | |
| 8.1.5.20.00.00-8 | (-) LOSSES ON FIXED INCOME SECURITIES | 712 | Record losses occurring on the alienation of fixed income securities in the period. Requires the following internal use sub-items: I - Federal Securities - Linked to External Resources; II - Central Bank Notes; III - National Treasury Notes; IV - National Treasury Obligations; V - State and Municipal Securities; VI - Bills of Exchange; VII - Bank Deposit Certificates; VIII - Mortgage Notes; IX - Real Estate Notes; X - Debentures; XI - Eletrobrás Obligations; XII - Agrarian Debt Securities; XIII - Mortgage Deeds; XIV - Fixed Income Fund Shares; and XV - Others. |
| 8.1.5.30.00.00-7 | (-) LOSSES ON VARIABLE INCOME SECURITIES | 712 | Record losses occurring on the alienation of variable income securities in the period. Requires the following internal use sub-items: I - Open Company Shares; II - Closed Company Shares; III - Subscription Warrants of Open Companies; IV - Variable Income Fund Shares; and V - Others. |
| 8.1.5.40.00.00-6 (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | (-) EXPENSES FROM FAIR VALUE ADJUSTMENT ON INVESTMENTS IN INVESTMENT FUNDS (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | 712 (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | Record negative fair value adjustment expenses on investments in investment funds. This title must contain the following internal use sub-items: I - financial application funds; II - mutual fixed income funds; and III - others. (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) |
| 8.1.5.50.00.00-5 | (-) EXPENSES IN DERIVATIVE OPERATIONS | 712 | Record expenses with operations on financial derivative instruments according to the modality, corresponding to the negative fair value adjustment of the instruments. |
| 8.1.5.50.01.00-4 | (-) Foreign Exchange Contract - Purchase of Foreign Currency | - | |
| 8.1.5.50.02.00-3 | (-) Foreign Exchange Contract - Sale of Foreign Currency | - | |
| 8.1.5.50.05.00-0 | (-) Financial Derivative Instruments - Asset Portfolio Hedge - LIG | - | |
| 8.1.5.50.06.00-9 | (-) Gold Purchase Contracts | - | |
| 8.1.5.50.07.00-8 | (-) Gold Sale Contracts | - | |
| 8.1.5.50.11.00-1 | (-) Swap Operations | - | |
| 8.1.5.50.21.00-8 | (-) Forward Purchases | - | |
| 8.1.5.50.25.00-4 | (-) Forward Sales | - | |
| 8.1.5.50.31.00-5 | (-) Futures | - | |
| 8.1.5.50.39.00-7 | - | - (Amended, effective 11/11/2024, by Instruction Normative BCB No. 542, of 5/11/2024.) | |
| 8.1.5.50.42.00-1 | (-) Options - Other Assets, Except Stocks | - | |
| 8.1.5.50.60.00-7 | (-) Credit Derivatives | - | |
| 8.1.5.50.90.00-8 | (-) Other Financial Derivative Instruments | - | |
| 8.1.6.00.00.00-7 | (-) Investment Expenses | - | |
| 8.1.6.10.00.00-6 | (-) EXPENSES FROM ADJUSTMENTS ON FOREIGN INVESTMENTS | 712 | Record the reduction in the value of the investment resulting from the application of the equity method for evaluating participations abroad in affiliates, subsidiaries, and jointly controlled entities. |
| 8.1.6.20.00.00-5 | (-) EXPENSES FROM ADJUSTMENTS ON PARTICIPATIONS IN AFFILIATES, SUBSIDIARIES, AND JOINTLY CONTROLLED ENTITIES IN THE COUNTRY | 712 | Record the decrease in the value of the investment resulting from the application of the equity method for evaluating participations in the Country in affiliates, subsidiaries, and jointly controlled entities. |
| 8.1.6.23.00.00-4 | (-) FAIR VALUE ADJUSTMENT EXPENSES ON INVESTMENTS HELD FOR SALE | 712 | Record the negative fair value adjustment of investments in affiliates, subsidiaries, and jointly controlled entities classified as held for sale. |
| 8.1.6.25.00.00-0 | (-) LOSSES ON ALIENATION OF INVESTMENTS | 712 | |
| 8.1.6.30.00.00-4 | (-) EXPENSES FROM IMPAIRMENT LOSSES | 712 | |
| 8.1.6.30.10.00-1 | (-) Impairment Losses - Goodwill Based on Future Profitability Expectation | - | |
| 8.1.6.30.20.00-8 | (-) Impairment Losses - Difference Between Fair Value and Book Value | - | |
| 8.1.6.30.30.00-5 | (-) Impairment Losses - Assets and Liabilities Not Recorded in the Investee | - | |
| 8.1.6.30.90.00-7 | (-) Other Impairment Losses | - | |
| 8.1.6.50.00.00-2 | (-) INVESTMENT PROPERTY EXPENSES | 712 | Record the value of expenses related to investment properties. |
| 8.1.6.50.10.00-9 | (-) Negative Fair Value Adjustment | - | Record expenses generated by negative fair value adjustment of investment properties measured by the fair value method. |
| 8.1.6.50.20.00-6 | (-) Depreciation | - | Record depreciation expenses for investment properties. |
| 8.1.6.50.30.00-3 | (-) Impairment | - | Record impairment expense for investment properties measured by the cost method. |
| 8.1.6.50.90.00-5 | (-) Other Investment Property Expenses | - | Record other expenses generated by investment properties, for which there is no specific item. |
| 8.1.7.00.00.00-4 | (-) Administrative Expenses | - | |
| 8.1.7.03.00.00-3 | (-) WATER, ENERGY, AND GAS EXPENSES | 712 | Record the value of expenses related to water, energy, and gas consumption. |
| 8.1.7.06.00.00-2 | (-) RENT EXPENSES | 712 | Record the value of real estate and other third-party asset rental expenses. |
| 8.1.7.12.00.00-9 | (-) COMMUNICATIONS EXPENSES | 712 | Record the value of general communication expenses, carried out through own means or using third-party services. |
| 8.1.7.15.00.00-8 | (-) PHILANTHROPIC CONTRIBUTION EXPENSES | 712 | Record the value of contributions and donations to philanthropic entities. |
| 8.1.7.18.00.00-7 | (-) HONORARIUM EXPENSES | 712 | Record the value of honorarium expenses for board members and councils. |
| 8.1.7.18.10.00-4 | (-) Fiscal Council | - |
| 8.1.7.18.30.00-8 | (-) Board of Directors and Administrative Council | - | |
|---|---|---|---|
| 8.1.7.21.00.00-5 | (-) MAINTENANCE AND CONSERVATION EXPENSES FOR ASSETS | 712 | Record the value of maintenance and conservation expenses for own or rented assets, belonging to the current period, including expenditures with IPTU, IPVA, and condominium fees in the case of non-financial assets held for sale that are own or received. |
| 8.1.7.21.10.00-2 | (-) Fixed Assets | - | |
| 8.1.7.21.20.00-9 | (-) Non-Financial Assets Held for Sale - Own | - | |
| 8.1.7.21.30.00-6 | (-) Non-Financial Assets Held for Sale - Received | - | |
| 8.1.7.21.40.00-3 | (-) Rented Assets | - | |
| 8.1.7.21.90.00-8 | (-) Others | - | |
| 8.1.7.24.00.00-4 | (-) MATERIAL EXPENSES | 712 | Record the value of office supplies, replacement parts, own graphic services, and also durable consumption goods of low value or useful life of less than one year, placed in use. |
| 8.1.7.27.00.00-3 | (-) PERSONNEL EXPENSES - BENEFITS | 712 | Record the value of benefits granted to personnel. |
| 8.1.7.30.00.00-1 | (-) PERSONNEL EXPENSES - SOCIAL CHARGES | 712 | Record the value of employer contributions and similar, of a social nature, established in laws or regulations. |
| 8.1.7.30.10.00-8 | (-) Severance Pay Fund (Fundo de Garantia do Tempo de Serviço) | - | |
| 8.1.7.30.50.00-6 | (-) Social Security | - | |
| 8.1.7.30.60.00-3 | (-) Complementary Pension | - | |
| 8.1.7.30.99.00-5 | (-) Others | - | |
| 8.1.7.33.00.00-0 | (-) PERSONNEL EXPENSES - REMUNERATION | 712 | Record the value of remuneration of personnel effectively used in the execution of the institution's services. |
| 8.1.7.36.00.00-9 | (-) PERSONNEL EXPENSES - TRAINING | 712 | Record the value of expenses related to the training of personnel effectively used in the execution of the institution's services. |
| 8.1.7.37.00.00-2 | (-) EXPENSES FOR INTERNS' REMUNERATION | 712 | Record the value of expenses with remuneration of interns who perform services for the institution. |
| 8.1.7.39.00.00-8 | (-) DATA PROCESSING EXPENSES | 712 | Record the value of expenses related to data processing, contracted services or use of own equipment. |
| 8.1.7.42.00.00-6 | (-) PROMOTIONS AND PUBLIC RELATIONS EXPENSES | 712 | Record the value of expenses for promotions, public relations, social gatherings, and others of the same nature carried out in the exclusive interest of the institution. |
| 8.1.7.45.00.00-5 | (-) ADVERTISING AND PUBLICITY EXPENSES | 712 | Record the value of advertising and publicity expenses carried out in the exclusive interest of the institution. |
| 8.1.7.48.00.00-4 | (-) PUBLICATIONS EXPENSES | 712 | Record the value of expenses for publications of notices, announcements, financial statements, reports, and minutes. |
| 8.1.7.51.00.00-2 | (-) INSURANCE EXPENSES | 712 | Record the value of insurance expenses carried out in the exclusive interest of the institution. |
| 8.1.7.54.00.00-1 | (-) FINANCIAL SYSTEM SERVICES EXPENSES | 712 | Record expenses for fees and services provided by entities of the financial system, carried out in the exclusive interest of the institution. |
| 8.1.7.57.00.00-0 | (-) THIRD-PARTY SERVICES EXPENSES | 712 | Record expenses for services provided by third parties to the institution, carried out in its exclusive interest, for which there is no specific item. |
| 8.1.7.60.00.00-8 | (-) SURVEILLANCE AND SECURITY SERVICES EXPENSES | 712 | Record the value of expenses with surveillance and security services, carried out in the exclusive interest of the institution. |
| 8.1.7.62.00.00-4 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) EXPENSES WITH AUDIT, ASSURANCE, ADVISORY AND CONSULTING (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | 712 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | Record the value of expenses with services provided by audit, consulting and advisory companies. (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) |
| 8.1.7.62.10.00-1 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Auditor of Financial Statements (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | Record the value of expenses with services provided by the audit company responsible for the financial statements and by network firms. (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) |
| 8.1.7.62.10.10-4 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Financial Statement Audit (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | |
| 8.1.7.62.10.20-7 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Financial Statement Assurance (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | |
| 8.1.7.62.10.29-0 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Other Assurances (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | Record the value of expenses with assurances, for which there is no specific account, such as assurance of sustainability-related information reports and technology assurance. (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) |
| 8.1.7.62.10.30-0 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Agreed-Upon Procedures (AUP) (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | |
| 8.1.7.62.10.40-3 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Consulting (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | |
| 8.1.7.62.10.50-6 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Advisory (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | |
| 8.1.7.62.10.60-9 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Cooperative Audit (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | Record the value of expenses with cooperative audit services, according to current regulation, carried out by the audit company responsible for the financial statements and by network firms. (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) |
| 8.1.7.62.10.99-1 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Other Services (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | Record the value of expenses with services, for which there is no specific account, such as offering and due diligence services. (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) |
| 8.1.7.62.20.00-8 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Other Companies (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | Record the value of expenses with services provided by other companies. (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) |
| 8.1.7.62.20.20-4 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Financial Statement Assurance (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | |
| 8.1.7.62.20.29-7 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Other Assurances (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | Record the value of expenses with assurances, for which there is no specific account, such as assurance of sustainability-related information reports and technology assurance. (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) |
| 8.1.7.62.20.30-7 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Agreed-Upon Procedures (AUP) (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | |
| 8.1.7.62.20.40-0 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Consulting (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | |
| 8.1.7.62.20.50-3 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Advisory (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | |
| 8.1.7.62.20.60-6 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Cooperative Audit (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | Record the value of expenses with cooperative audit services, according to current regulation. (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) |
| 8.1.7.62.20.99-8 (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | (-) Expenses with Other Services (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | - (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) | Record the value of expenses with services, for which there is no specific account, such as offering and due diligence services. (Included, from 7/1/2026, by Normative Instruction BCB No. 737, of 5/20/2026.) |
| 8.1.7.63.00.00-7 | (-) SPECIALIZED TECHNICAL SERVICES EXPENSES | 712 | |
| 8.1.7.66.00.00-6 | (-) TRANSPORT EXPENSES | 712 | Record general transport expenses, whether by own means or using third-party services, carried out in the exclusive interest of the institution. |
| 8.1.7.69.00.00-5 | (-) TAX EXPENSES | 712 | Record the value of taxes, fees, and contributions. Requires the following internal sub-items: I - Federal Taxes; II - State Taxes; and III - Municipal Taxes. |
| 8.1.7.72.00.00-3 | (-) OVERSEAS TRAVEL EXPENSES | 712 | Record overseas travel expenses, such as those related to the displacement, lodging, and meals of employees and directors, in the exclusive interest of the institution. |
| 8.1.7.75.00.00-2 | (-) DOMESTIC TRAVEL EXPENSES | 712 | Record domestic travel expenses, related to the displacement, lodging, and meals of employees and directors on behalf of the institution. |
| 8.1.7.77.00.00-8 | (-) FINES APPLIED BY THE CENTRAL BANK EXPENSES | 712 | Record the value of fines applied by the Central Bank of Brazil, due to the exercise of its oversight attribute. |
| 8.1.7.81.00.00-9 | (-) FUND ADMINISTRATION FEE EXPENSES | 712 | Record, daily, the value of the administration fee owed by the Fund to the administrator, according to current regulation. |
| 8.1.7.99.00.00-2 | (-) OTHER ADMINISTRATIVE EXPENSES | 712 | Record the value of administrative expenses for which there is no specific item. |
| 8.1.8.00.00.00-1 | (-) Appropriations and Equity Adjustments | - | |
| 8.1.8.10.00.00-0 | (-) AMORTIZATION EXPENSES | 712 | Record the value of the provision for amortization of applications classified in Intangible Assets. |
| 8.1.8.10.21.00-3 | (-) Rights Related to Client Portfolios | - | |
| 8.1.8.10.22.00-2 | (-) Data Processing Systems | - | |
| 8.1.8.10.23.00-1 | (-) Communication and Security Systems | - | |
| 8.1.8.10.24.00-0 | (-) Brands | - | |
| 8.1.8.10.25.00-9 | (-) Licenses and Copyright and Usage Rights | - | |
| 8.1.8.10.26.00-8 | (-) Exclusivity or Preference Rights | - | |
| 8.1.8.10.27.00-7 | (-) Patents | - | |
| 8.1.8.10.28.00-6 | (-) Usage Rights | - | |
| 8.1.8.10.30.00-1 | (-) Amortization Expenses for Goodwill Based on Expected Future Profitability | - | |
| 8.1.8.10.35.00-6 | (-) Amortization Expenses for the Difference Between Fair Value and Book Value of Assets and Liabilities | - | |
| 8.1.8.10.38.00-3 | (-) Amortization Expenses for Unrecognized Assets and Liabilities in the Investee | - | |
| 8.1.8.10.90.00-3 | (-) Others | - | |
| 8.1.8.20.00.00-9 | (-) DEPRECIATION EXPENSES | 712 | Record the value of charges resulting from depreciation calculated on Fixed Assets, in use in the institution's social activities. |
| 8.1.8.20.20.00-3 | (-) Installations | - | |
| 8.1.8.20.30.00-0 | (-) Furniture and Equipment | - | |
| 8.1.8.20.40.00-7 | (-) Vehicles | - | |
| 8.1.8.20.50.00-4 | (-) Improvements on Third-Party Real Estate | - | |
| 8.1.8.20.60.00-1 | (-) Real Estate Buildings | - | |
| 8.1.8.20.70.00-8 | (-) Works of Art | - | |
| 8.1.8.20.80.00-5 | (-) Usage Rights | ||
| 8.1.8.20.90.00-2 | (-) Other Fixed Assets in Use | - | |
| 8.1.8.25.00.00-4 | (-) IMPAIRMENT LOSSES FOR USE ASSETS | 712 | Record the charges resulting from impairment loss of use fixed assets and identifiable intangible assets identified in the impairment test. |
| 8.1.8.25.10.00-1 | (-) Fixed Assets | - | |
| 8.1.8.25.20.00-8 | (-) Intangible Assets | - | |
| 8.1.9.00.00.00-8 | (-) Other Operational Expenses | - |
| 8.1.9.04.00.00-0 (Added, effective 02/01/2026, by BCB Instruction No. 687, of 12/09/2025.) | EXPENSES FOR THE PROVISION OF VIRTUAL ASSET SERVICES (Added, effective 02/01/2026, by BCB Instruction No. 687, of 12/09/2025.) | 712 (Added, effective 02/01/2026, by BCB Instruction No. 687, of 12/09/2025.) | Record the expenses incurred by the institution in the provision of virtual asset services. (Added, effective 02/01/2026, by BCB Instruction No. 687, of 12/09/2025.) |
|---|---|---|---|
| 8.1.9.10.00.00-7 | (-) EXPENSES FOR THE ADMINISTRATION OF SOCIAL FUNDS AND PROGRAMS | 712 | Record the value of expenses for the administration of social funds and programs. |
| 8.1.9.12.00.00-3 | (-) EXPENSES FOR OBLIGATIONS FROM OPERATIONS LINKED TO ASSIGNMENT | 712 | Record, by the selling or assigning institution, the expenses related to obligations assumed in sale or transfer operations of financial assets that were not derecognized by it, in whole or in part, appropriated by the effective rate of the operation based on the remaining term. |
| 8.1.9.12.10.00-0 | (-) From Credit Operations | - | |
| 8.1.9.12.20.00-7 | (-) From Leasing Operations | - | |
| 8.1.9.12.30.00-4 | (-) From Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.12.40.00-1 | (-) From Other Financial Assets | - | |
| 8.1.9.15.00.00-2 | (-) LOSSES IN SALES OR TRANSFERS OF FINANCIAL ASSETS | 712 | Record, by the selling or assigning institution, the negative result determined in a sale or transfer operation of financial assets that were derecognized by it, in whole or in part. Sub-item 8.1.9.15.40-6 (-) From Other Financial Assets requires sub-items for internal use for control by type of financial asset. |
| 8.1.9.15.10.00-9 | (-) From Credit Operations | - | |
| 8.1.9.15.20.00-6 | (-) From Leasing Operations | - | |
| 8.1.9.15.30.00-3 | (-) From Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.15.40.00-0 | (-) From Other Financial Assets | - | |
| 8.1.9.16.00.00-5 (Added, effective 01/01/2026, by BCB Instruction No. 671, of 10/01/2025.) | (-) LOSS ON THE PURCHASE OR SALE OF FOREIGN CURRENCY (Added, effective 01/01/2026, by BCB Instruction No. 671, of 10/01/2025.) | 712 (Added, effective 01/01/2026, by BCB Instruction No. 671, of 10/01/2025.) | Record, by the buying or selling institution, the negative result determined in a spot transaction of purchase or sale of foreign currency. (Added, effective 01/01/2026, by BCB Instruction No. 671, of 10/01/2025.) |
| 8.1.9.18.00.00-1 | (-) EXPENSES FOR THE EARLY RECEIPT OF VALUES RELATED TO PAYMENT TRANSACTIONS | 712 | Record the expenses related to the early receipt of amounts receivable in payment transactions. |
| 8.1.9.18.10.00-8 | - | - (Redacted, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | |
| 8.1.9.18.20.00-5 | - | - (Redacted, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | |
| 8.1.9.19.00.00-4 | (-) EXPENSES WITH SERVICES ASSOCIATED TO PAYMENT TRANSACTIONS | 712 | Record the expenses incurred by the institution in carrying out payment transactions. |
| 8.1.9.19.10.00-1 | (-) Initiation of Payment Transaction | - | Record the expenses paid for the provision of the payment transaction initiation service, excluding those arising from instant payment transactions within the PIX arrangement for which there is a specific item. |
| 8.1.9.19.20.00-8 | (-) Processing of Payment Transactions | - | Record the expenses directly attributable to the operational payment process, such as clearing and settlement expenses for card transactions, receipt capture expenses, and information management expenses, except for processing expenses not directly attributable to transaction processing for which there is a specific item. |
| 8.1.9.19.30.00-5 | (-) PIX | - | Record the expenses for executing transactions within the PIX arrangement, excluding processing expenses for which there is a specific item. |
| 8.1.9.19.40.00-2 | (-) Reversal or Cancellation | - | Record losses in a payment transaction resulting from a reversal (chargeback) or cancellation of a transaction. |
| 8.1.9.19.45.00-7 | (-) Fraud | - | Record losses in a payment transaction resulting from fraud. |
| 8.1.9.19.50.00-9 | (-) Connectivity Tariff Expense | - | Record connectivity expenses necessary for carrying out the payment transaction, excluding data processing expenses for which there is a specific item. |
| 8.1.9.19.99.00-8 | (-) Other Expenses Related to Payment Transactions | - | Record other expenses related to payment transactions for which there is no specific item. |
| 8.1.9.20.00.00-6 | (-) EXPENSES FOR THE ADMINISTRATION OF LOTTERIES | 712 | Record the value of expenses for the administration of lotteries. |
| 8.1.9.25.00.00-1 | (-) EXPENSES FOR THE TAX ON SERVICES OF ANY NATURE (ISS) | 712 | Record the expenses with the tax on services of any nature that applies to the services provided by the institution. |
| 8.1.9.30.00.00-5 | (-) EXPENSES FOR CONTRIBUTION TO COFINS | 712 | Record the value of expenses for the Contribution to the Financing of Social Security – COFINS. |
| 8.1.9.33.00.00-4 | (-) EXPENSES FOR CONTRIBUTION TO PIS/PASEP | 712 | Record the value of the contribution to PIS/PASEP made by the institution. |
| 8.1.9.35.00.00-0 (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | (-) EXPENSES FOR ADJUSTMENTS OF TRANSFER PRICES (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | 712 (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | Record the negative results arising from the observation of the legislation in force that provides for transfer pricing rules, for which there is no more specific item. (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) |
| 8.1.9.36.00.00-3 | (-) EXPENSES FOR CONTRIBUTION TO SFH | 712 | Record the value of expenses for contribution to the Wage Variation Compensation Fund and other contributions to the Housing Financial System provided by regulation. |
| 8.1.9.40.00.00-4 | (-) EXPENSES FOR THE ASSIGNMENT OF LEASING CREDITS | 712 | Record the value of expenses applicable to leasing credits assigned to third parties. |
| 8.1.9.45.00.00-9 | (-) EXPENSES FOR THE ASSIGNMENT OF CREDITS ARISING FROM EXPORT CONTRACTS | 712 | Record the value of expenses for the assignment of credits arising from export contracts, with or without co-obligation. |
| 8.1.9.50.00.00-3 | (-) EXPENSES FOR THE ASSIGNMENT OF CREDIT OPERATIONS | 712 | Record the value of expenses applicable to credits from operations assigned to third parties, with or without co-obligation. |
| 8.1.9.52.00.00-9 | (-) EXPENSES FOR DISCOUNTS GRANTED IN RENEGOTIATIONS | 712 | Record the expenses related to discounts granted in the renegotiation of credit operations, leasing operations, or other operations with credit granting characteristics. |
| 8.1.9.52.10.00-6 | (-) Credit Operations | - | |
| 8.1.9.52.20.00-3 | (-) Leasing Operations | - | |
| 8.1.9.52.30.00-0 | (-) Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.56.00.00-1 | (-) EXPENSES FOR INTEREST ON THE SOCIAL CAPITAL OF COOPERATIVES | 712 | Record the interest on the social capital of cooperatives paid or credited to their members, in accordance with current legislation. |
| 8.1.9.60.00.00-2 | (-) EXPENSES FOR OBLIGATIONS FROM FINANCIAL AND DEVELOPMENT FUNDS | 712 | Record the value of expenses applicable to financial and development funds. |
| 8.1.9.65.00.00-7 | (-) EXPENSES FOR PROAGRO RESOURCES | 712 | Record the expenses arising from PROAGRO resources for which the institution is responsible. |
| 8.1.9.77.00.00-2 | (-) EXPENSES FOR SPECIFIC RIGHTS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION | 712 | Record the expenses incurred in generating revenues originating from the specific rights of the segments in which entities not subject to the authorization of the Central Bank of Brazil operate, for which there is no specific item, provided that these rights are not characterized as credit operations. |
| 8.1.9.78.00.00-5 | (-) EXPENSES FOR SPECIFIC OBLIGATIONS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION | 712 | Record, by the lead institution, in the accounting documents of the Prudential Conglomerate, the expenses for specific obligations of entities not subject to the authorization of the Central Bank of Brazil. |
| 8.1.9.81.00.00-3 | (-) RENTAL OF PAYMENT TRANSACTION EQUIPMENT | 712 | Record the expenses for renting equipment intended for the capture of payment transactions. |
| 8.1.9.86.00.00-8 | (-) EXPENDITURES ON INTER-COOPERATIVE DEPOSITS | 712 | Record the resource mobilization expenses carried out by central cooperatives with single cooperatives, resulting from financial centralization. |
| 8.1.9.87.00.00-1 | (-) EXPENSES WITH LOANS OF FINANCIAL INSTRUMENTS | 712 | Record the expenses with loans of financial instruments. |
| 8.1.9.88.00.00-4 | (-) EXPENSES FOR OTHER NON-FINANCIAL ASSETS EVALUATED AT FAIR VALUE | 712 | Record the negative adjustments in the fair value of other non-financial assets acquired with the purpose of future sale and profit generation. |
| 8.1.9.88.10.00-1 | (-) Commodities | - | |
| 8.1.9.88.20.00-8 | (-) Gold | - | |
| 8.1.9.88.30.00-5 | (-) Sustainability Assets | - | |
| 8.1.9.88.45.00-7 (Added, effective 02/01/2026, by BCB Instruction No. 687, of 12/09/2025.) | (-) Virtual Assets (Added, effective 02/01/2026, by BCB Instruction No. 687, of 12/09/2025.) | - (Added, effective 02/01/2026, by BCB Instruction No. 687, of 12/09/2025.) | |
| 8.1.9.88.70.00-3 | (-) Works of Art | - | |
| 8.1.9.88.99.00-8 | (-) Others | - | |
| 8.1.9.90.00.00-9 | (-) EXPENSES FOR THE UPDATE OF TAXES AND CONTRIBUTIONS | 712 | |
| 8.1.9.90.10.00-6 | (-) Taxes and Contributions on Profits | - | |
| 8.1.9.90.20.00-3 | (-) Taxes and Contributions on Salaries | - | |
| 8.1.9.90.30.00-0 | (-) Taxes and Contributions on Third-Party Services | - | |
| 8.1.9.90.90.00-2 | (-) Others | - | |
| 8.1.9.91.00.00-2 | (-) EXPENSES FOR EXCHANGE RATE VARIATION ADJUSTMENT | 712 | Record the expenses for exchange rate variation adjustment of assets and liabilities. |
| 8.1.9.91.11.00-8 | (-) Availability | - | |
| 8.1.9.91.12.00-7 | (-) Interfinancial Liquidity Applications | - | |
| 8.1.9.91.13.00-6 | (-) Securities and Financial Instruments, Except Derivatives | - | |
| 8.1.9.91.15.00-4 (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | (-) Payment Transactions (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | - (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | - (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) |
| 8.1.9.91.15.10-7 (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | (-) Payment Transactions - Receivables from End Users (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | - (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | - (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) |
| 8.1.9.91.15.20-0 (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | (-) Other Financial Assets Related to Payment Transactions (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | - (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) | - (Added, effective 11/11/2024, by BCB Instruction No. 542, of 11/05/2024.) |
| 8.1.9.91.16.00-3 | (-) Credit Operations | - | |
| 8.1.9.91.17.00-2 | (-) Leasing Operations | - | |
| 8.1.9.91.18.00-1 | (-) Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.91.19.00-0 | (-) Other Financial Assets | - | |
| 8.1.9.91.41.00-9 | (-) Deposits | - | |
| 8.1.9.91.42.00-8 | (-) Obligations from Repo Operations | - | |
| 8.1.9.91.43.00-7 | (-) Other Debt Instruments | - | |
| 8.1.9.91.43.10-0 | (-) Instruments Eligible for Core Capital | - | |
| 8.1.9.91.43.20-3 | (-) Instruments Eligible for Additional Capital | - | |
| 8.1.9.91.43.30-6 | (-) Instruments Eligible for Tier 2 Capital | - | |
| 8.1.9.91.43.90-4 | (-) Other Instruments with and without Subordination Clause | - | |
| 8.1.9.91.45.00-5 | (-) Obligations from Loans and Transfers | - | |
| 8.1.9.91.49.00-1 | (-) Other Financial Liabilities | - | |
| 8.1.9.92.00.00-5 | (-) EXPENSES FOR PROVISION FOR CREDIT RISK | 712 | Record the expenses generated by the recognition of provision for credit risk. |
| 8.1.9.92.12.00-0 | (-) Interfinancial Liquidity Applications | - | |
| 8.1.9.92.13.00-9 | (-) Securities and Financial Instruments, Except Derivatives | - | |
| 8.1.9.92.14.00-8 | (-) Interfinancial Relations | - | |
| 8.1.9.92.14.10-1 | (-) Payment Transactions | - | |
| 8.1.9.92.14.90-5 | (-) Others | - | |
| 8.1.9.92.16.00-6 | (-) Credit Operations | - | |
| 8.1.9.92.17.00-5 | (-) Leasing Operations | - | |
| 8.1.9.92.18.00-4 | (-) Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.92.19.00-3 | (-) Other Financial Assets | - | |
| 8.1.9.92.19.10-6 | (-) Payment Transactions - End Users | - | |
| 8.1.9.92.19.90-0 | (-) Others | - | |
| 8.1.9.92.81.00-0 | (-) Credit Commitments and Credits to be Disbursed | - | |
| 8.1.9.92.83.00-8 | (-) Financial Guarantees Provided | - | |
| 8.1.9.93.00.00-8 | (-) EXPENSES FOR FAIR VALUE ADJUSTMENT | 712 | Record the expenses for fair value adjustment of assets and liabilities. |
| 8.1.9.93.12.00-3 | (-) Interfinancial Liquidity Applications | - | |
| 8.1.9.93.13.00-2 | (-) Securities and Financial Instruments, Except Derivatives | - | |
| 8.1.9.93.16.00-9 | (-) Credit Operations | - | |
| 8.1.9.93.18.00-7 | (-) Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.93.19.00-6 | (-) Other Financial Assets | - | |
| 8.1.9.93.42.00-4 | (-) Obligations from Repo Operations - Sale of Freely Movable Securities | - | |
| 8.1.9.93.49.00-7 | (-) Other Financial Liabilities | - | |
| 8.1.9.93.88.00-6 | (-) Obligations from Loans of Financial Instruments | - | |
| 8.1.9.94.00.00-1 | (-) EXPENSES FOR FAIR VALUE HEDGE ADJUSTMENT | 712 | Record the expenses for fair value hedge adjustment of assets and liabilities. |
| 8.1.9.94.12.00-6 | (-) Interfinancial Liquidity Applications | - | |
| 8.1.9.94.13.00-5 | (-) Securities and Financial Instruments, Except Derivatives | - | |
| 8.1.9.94.16.00-2 | (-) Credit Operations | - | |
| 8.1.9.94.17.00-1 | (-) Leasing Operations | - | |
| 8.1.9.94.18.00-0 | (-) Other Operations with Credit Granting Characteristics | - |
| 8.1.9.94.19.00-9 | (-) Other Financial Assets | - | |
|---|---|---|---|
| 8.1.9.94.41.00-8 | (-) Deposits | - | |
| 8.1.9.94.42.00-7 | (-) Obligations from Committed Operations | - | |
| 8.1.9.94.43.00-6 | (-) Other Debt Instruments | - | |
| 8.1.9.94.43.10-9 | (-) Instruments Eligible for Core Capital | - | |
| 8.1.9.94.43.20-2 | (-) Instruments Eligible for Additional Tier 1 Capital | - | |
| 8.1.9.94.43.30-5 | (-) Instruments Eligible for Tier 2 Capital | - | |
| 8.1.9.94.43.90-3 | (-) Other Instruments with and without Subordination Clauses | - | |
| 8.1.9.94.44.00-5 | (-) Obligations from Loans and Pass-throughs | - | |
| 8.1.9.94.49.00-0 | (-) Other Financial Liabilities | - | |
| 8.1.9.95.00.00-4 | (-) EXPENSES FOR NON-CREDIT RISK PROVISIONS | 712 | Record expenses for non-credit risk provisions. |
| 8.1.9.95.10.00-1 | (-) Contingencies | - | |
| 8.1.9.95.10.10-4 | (-) Labor | - | |
| 8.1.9.95.10.20-7 | (-) Tax | - | |
| 8.1.9.95.10.30-0 | (-) Civil | - | |
| 8.1.9.95.10.90-8 | (-) Others | - | |
| 8.1.9.95.20.00-8 | (-) Others | - | |
| 8.1.9.96.00.00-7 (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | (-) TRANSACTION COSTS (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | 712 (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | Record transaction costs of financial instruments, segregated according to their category, which, as defined in current regulation, are not included in the gross carrying amount of financial instruments. (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) |
| 8.1.9.96.10.00-4 (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | (-) Financial Instruments - Amortized Cost (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | ||
| 8.1.9.96.20.00-1 (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | (-) Financial Instruments - Fair Value in Other Comprehensive Income (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | ||
| 8.1.9.96.30.00-8 (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | (-) Financial Instruments - Fair Value in Profit or Loss (Included, effective 1/1/2026, by Instruction Normative BCB No. 671, of 10/1/2025.) | ||
| 8.1.9.98.00.00-3 | (-) EXPENSES FOR FRAUDS | 712 | Record expenses for frauds, except those related to transactions and operations for which there is a specific account related to events of this nature. |
| 8.1.9.98.10.00-0 | (-) Internal Frauds | - | |
| 8.1.9.98.20.00-7 | (-) External Frauds | - | |
| 8.1.9.99.00.00-6 | (-) OTHER OPERATIONAL EXPENSES | 712 | Record the value of operational expenses for which there is no specific item, observed that the institution must maintain analytical controls to identify expenses. |
Annex II
List of Accounting Items of Subgroup 8.3.0.00.00.00-1 (-) NON-OPERATIONAL EXPENSES
Annex II
List of Accounting Items of Subgroup 8.3.0.00.00.00-1 (-) NON-OPERATIONAL EXPENSES
| Account Code | Account Name | Estban | Function |
| 8.3.0.00.00.00-1 | (-) NON-OPERATIONAL EXPENSES | - | |
| 8.3.1.00.00.00-8 | (-) Losses in Transactions with Values and Goods | - | |
| 8.3.1.50.00.00-3 | (-) LOSSES ON THE DISPOSAL OF VALUES AND GOODS | 712 | Record the negative difference between the value obtained in the disposal and the net book value of the provision for reduction in fair value of goods and values. |
| 8.3.1.50.20.00-7 | (-) Loss on Disposal of Payment Transaction Equipment | - | Record expenses with sale or losses with equipment installed (POS, Pinpad or similar) in accredited establishments, excluding depreciation expenses for which there is a specific item. |
| 8.3.1.50.70.00-2 | (-) Loss on Disposal of Non-Financial Assets Held for Sale Own | - | |
| 8.3.1.50.80.00-9 | (-) Loss on Disposal of Non-Financial Assets Held for Sale Received | - | |
| 8.3.1.50.90.00-6 | (-) Loss on Disposal of Other Values and Goods | - | |
| 8.3.9.00.00.00-4 | (-) Other Non-Operational Expenses | - | |
| 8.3.9.90.00.00-5 | (-) EXPENSES FOR NON-OPERATIONAL PROVISIONS | 712 | Record the charges necessary for the formation of non-operational provisions, rectifiers of Assets. |
| 8.3.9.90.20.00-9 | (-) Losses on Investments by Tax Incentives | - | |
| 8.3.9.90.70.00-4 | (-) Devaluation of Non-Financial Assets Held for Sale Own | - | |
| 8.3.9.90.80.00-1 | (-) Devaluation of Non-Financial Assets Held for Sale Received | - | |
| 8.3.9.90.95.00-3 | (-) Devaluation of Other Values and Goods | - | |
| 8.3.9.90.99.00-9 | (-) Others | - | |
| 8.3.9.99.00.00-2 | (-) OTHER NON-OPERATIONAL EXPENSES | 712 | Record non-operational expenses for which there is no specific item. The institution must adopt internal use subheadings to identify the nature of the expenses recorded in this heading. |
Annex III
List of Accounting Items of Subgroup 8.9.0.00.00.00-9 (-) RESULT DETERMINATION
Annex III
List of Accounting Items of Subgroup 8.9.0.00.00.00-9 (-) RESULT DETERMINATION
| Account Code | Account Name | Estban | Function |
| 8.9.0.00.00.00-9 | (-) RESULT DETERMINATION | - | |
| 8.9.1.00.00.00-6 | - | - (Wording given, effective 11/11/2024, by Instruction Normative BCB No. 542, of 11/5/2024.) | |
| 8.9.1.10.00.00-5 | 712 | ||
| 8.9.4.00.00.00-7 | - | - (Wording given, effective 11/11/2024, by Instruction Normative BCB No. 542, of 11/5/2024.) | |
| 8.9.4.10.00.00-6 | (-) INCOME TAX | 712 | |
| 8.9.4.10.10.00-3 | - | ||
| 8.9.4.10.20.00-0 | - | ||
| 8.9.4.10.30.00-7 | - | ||
| 8.9.4.20.00.00-5 | (-) SOCIAL CONTRIBUTION | 712 | |
| 8.9.4.20.10.00-2 | - | ||
| 8.9.4.20.20.00-9 | - | ||
| 8.9.4.20.30.00-6 | - | ||
| 8.9.7.00.00.00-8 | (-) Profit Participations | - | |
| 8.9.7.10.00.00-7 | (-) PROFIT PARTICIPATIONS | 712 | Record, monthly or on the occasion of the balance sheet, the portions necessary for the formation of provision for profit participations, observed that, on the occasion of the preparation of the balance sheet, the balance presented in this heading must be closed in counterpart to heading 7.9.1.10.00.00-6 RESULT DETERMINATION. |
| 8.9.7.10.10.00-4 | (-) Administrators | - | |
| 8.9.7.10.20.00-1 | (-) Employees | - | |
| 8.9.7.10.30.00-8 | (-) Assistance and Pension Funds | - | |
| 8.9.7.10.99.00-1 | (-) Others | - |
NOTE 918
/2023–BCB/DENOR, OF DECEMBER 1, 2023
Grounds proposal for the issuance of a normative instruction that 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.
Dear Head of Denor:
The present Note grounds the proposal for the 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 Debtor 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 criteria and accounting procedures established in the regulation issued by the CMN and the BCB, it is necessary to alter the accounting items of the Debit Result group of the Cosif chart of accounts.
-
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 instruction normative consolidates the accounting items of the Debit Result group, establishes the codes and nomenclatures of the subgroups, subdivisions of subgroups, titles and subtitles of accounts, as well as the functions and attributes of the titles and subtitles of accounts and the Estban code of the accounting titles. As a consequence, Instruction Normative BCB No. 315, of October 27, 2022, will be revoked.
-
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 draft normative acts of general interest for 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 (AIR).
-
However, as provided for in Art. 4, items II and VI, of this Decree, the obligation to prepare an AIR 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 to international standards. In view of these provisions, the instruction normative proposed herein is exempt from the preparation of an AIR.
For your consideration.
Uverlan Rodrigues Primo
Deputy Chief
Agreed.
João André Calvino Marques Pereira
Department Head
Note from RegAlert. AI assistants can read this document in full, and search 70,000+ more, through the RegAlert MCP connector (https://mcp.regalert.today/mcp). Free with an account. How to connect ChatGPT, Claude or Cursor.
Annotations and obligations
5 obligations · 2 permissions · 722 definitions
- Obligation 5
- Permission 2
- Definition / condition 722
- 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 (12)
- Supersedes
“Art. 4º Normative Instruction BCB No. 315, of October 27, 2022, is hereby revoked.”
- Amended by
“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”
“The following accounting item is excluded from Annex I of Normative Instruction BCB No. 432, of December 1 2023”
“Amends Instruction Normative BCB No. 432, of December 1, 2023”
+2 more
“Instruction Normatives BCB Nos. 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023”
“Amends Normative Instruction BCB No. 432, of December 1, 2023”
- Issued under
“and art. 10 of Resolution BCB No. 92, of May 6, 2021”
“based on art. 12 of Resolution CMN No. 4,858, of October 23, 2020”
- Resolution BCB No. 340, of September 21, 2023Not in RegAlert
“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”
Mentions (10): 10 documents mention this one without changing it
- Referred to by
- Instruction Normative BCB No. 598 — Amends Instruction Normative BCB No. 584 of January 28, 20252025 · BCB
“Instructions Normative Nos. 426 to 433, all of December 1, 2023”
“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, 432”
+4 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”
“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”
Timeline
Amended 8 times · last 2026-05-20
- 2026-05-20
BCBNormative Instruction BCB No. 737 of May 20, 2026amends
- 2026-05-05
- 2025-12-09
- 2025-10-01
- 2025-05-09
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)
More like this from BCB
BCB published 10 documents in the last 30 days. We email you each new one the day it's published.
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
In RegAlert: added · updated