RegAlert2023-12-02 | Instrução Normativa BCB 433Added · Updated
Normative Instruction BCB No. 433 of December 1, 2023: Defines Accounting Items for the Passive Compensation Group of the Cosif Account List
Financial institutions and authorized entities must reclassify Passive Compensation balances into the new group 9.0.0.00.00.00-1 and its Annex I-III subgroups starting January 2025. They must segregate accounts per Annexes I to III, consolidate prudential data, and ensure title 9.0.9.99.00.00-2 remains zero. This instruction replaces Normative Instruction BCB No. 275 of April 1, 2022, and takes effect January 1, 2025.
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Resolution No. 222
NORMATIVE INSTRUCTION BCB NO. 433, OF DECEMBER 1, 2023
Defines the accounting items of the Passive Compensation group of the account list of the Accounting Standard of Regulated Institutions 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 granted to him by Art. 23, item I, letter "a" of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, based on Art. 12 of CMN Resolution No. 4,858, of October 23, 2020, and Art. 10 of BCB Resolution No. 92, of May 6, 2021,
RESOLVES:
Art. 1. This Normative Instruction defines the accounting items of the Passive Compensation group of the account list of the Accounting Standard of Regulated Institutions 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. 2. The institutions mentioned in Art. 1 must register in group 9.0.0.00.00.00-1 Passive Compensation: (Wording given, from 1/8/2024, by Normative Instruction BCB No. 500, of 7/26/2024.)
I - information on events and transactions whose effects may translate into future modifications to the institution's equity; and
II - control information regarding equity and result elements.
§ 1. The group referred to in the main text must be 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. 500, of 7/26/2024.)
I - 9.0.0.00.00.00-1 PASSIVE COMPENSATION, segregated into the items defined in Annex I;
II - 9.2.0.00.00.00-7 FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION OF PORTFOLIOS, segregated into the items defined in Annex II; and
III - 9.3.0.00.00.00-0 FINANCIAL INSTRUMENTS AND LEASING: CREDIT RISK, segregated into the items defined in Annex III. (Wording given, from 1/8/2024, by Normative Instruction BCB No. 500, of 7/26/2024.)
§ 2. The registration of the information referred to in item II of the main text in the accounting items created by this Normative Instruction must be carried out without prejudice to the adequate registration in equity and result accounts.
§ 3. In the prudential conglomerate accounting documents, the information referred to in the main text must be presented in a consolidated manner.
§ 4. For the purposes of bookkeeping in the items created by this Normative Instruction, affiliated, controlled, or controlling companies are considered linked, as defined in current regulations, as well as companies that, through direct or indirect common control, form part of the same prudential conglomerate of the institution, as per current regulations.
§ 5. The accounting title 9.0.9.99.00.00-2 OTHERS must be balanced and show a zero balance in trial balances and balance sheets. (Included, from 1/8/2024, by Normative Instruction BCB No. 500, of 7/26/2024.)
Art. 3. The provisions of this Normative Instruction apply to accounting documents prepared from the base date of January 2025.
Sole Paragraph. From the base date mentioned in the main text, the accounting balances related to the information referred to in Art. 2 must be reclassified to the appropriate accounting items created by this Normative Instruction.
Art. 4. The Normative Instruction BCB No. 275, of April 1, 2022, is hereby revoked.
Art. 5. This Normative Instruction enters into force on January 1, 2025.
João André Calvino Marques Pereira
Annex I
List of Accounting Items of Subgroup 9.0.0.00.00.00-1 PASSIVE COMPENSATION
| Account Code | Account Name | Attributes | Status | Function |
|---|---|---|---|---|
Annex I
(Annex I with wording given, from
1/8/2024, by Instruction Normative BCB No. 500, of 7/26/2024.)
List of Accounting Lines of
Subgroup 9.0.0.00.00.00-1 PASSIVE COMPENSATION
| Account Code | Account Name | Balance | Function |
|---|---|---|---|
| 9.0.0.00.00.00-1 | PASSIVE COMPENSATION | - | |
| 9.0.1.00.00.00-8 | Co-obligations | - | |
| 9.0.1.05.00.00-3 | LIABILITIES FOR PORTFOLIOS OF ASSETS GUARANTEEING ADMINISTERED LIG | - | Register the values of assets submitted to the fiduciary regime provided for in Law No. 13,097, of 2015, in counterpart to item 3.0.1.05.00.00-9 PORTFOLIOS OF ASSETS GUARANTEEING ADMINISTERED LIG. |
| 9.0.1.10.00.00-7 | LIABILITIES FOR CONFIRMED EXPORT CREDITS | - | Register, in the name of the beneficiaries, the value of confirmed export letters of credit, in the country, by the institution, in counterpart to item 3.0.1.20.00.00-3 CONFIRMED EXPORT CREDITS. |
| 9.0.1.20.00.00-6 | LIABILITIES FOR IMPORT CREDITS | - | Register the institution's liabilities with financial institutions located abroad, for the opening of import letters of credit, in counterpart to item 3.0.1.10.00.00-3 OPEN CREDITS FOR IMPORT. |
| 9.0.1.20.10.00-3 | CCR - Spot Operations | - | |
| 9.0.1.20.20.00-0 | CCR - Term Operations | - | |
| 9.0.1.20.40.00-4 | Others - Spot Operations | - | |
| 9.0.1.20.50.00-1 | Others - Term Operations, up to 360 Days | - | |
| 9.0.1.20.60.00-8 | Others - Term Operations, above 360 Days | - | |
| 9.0.1.85.00.00-5 | LIABILITIES FOR CO-OBLIGATIONS IN CREDIT ASSIGNMENTS | - | Register the rights and credit titles assigned with co-obligation, in counterpart to item 3.0.1.85.00.00-1 RISK RETENTION IN CREDIT ASSIGNMENTS - PAID OPERATION. |
| 9.0.1.85.10.00-2 | Affiliated Financial | - | |
| 9.0.1.85.20.00-9 | Affiliated Non-Financial | - | |
| 9.0.1.85.30.00-6 | Non-Affiliated Financial | - | |
| 9.0.1.85.40.00-3 | Non-Affiliated Non-Financial | - | |
| 9.0.1.90.00.00-9 | LIABILITIES FOR OTHER CO-OBLIGATIONS | - | Register the institution's liabilities for co-obligations in the placement of debentures, mortgage certificates and others, in counterpart to item 3.0.1.90.00.00-5 BENEFICIARIES OF OTHER CO-OBLIGATIONS. |
| 9.0.4.00.00.00-9 | Custody of Values | - | |
| 9.0.4.30.00.00-6 | CUSTODIED VALUES | - | Register the titles, securities and other assets delivered to third parties or another branch for custody, in counterpart to item 3.0.4.30.00.00-2 CUSTODIANS OF VALUES IN CUSTODY. |
| 9.0.4.45.00.00-0 (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | CUSTODY OF VIRTUAL ASSETS - CONTROL (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | - (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | Register the values related to third-party virtual assets in custody, in counterpart to item 3.0.4.45.00.00-6 CUSTODY OF VIRTUAL ASSETS. (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) |
| 9.0.4.46.00.00-3 (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | VIRTUAL ASSETS LINKED TO STAKING OPERATIONS - CONTROL (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | - (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | Register the values related to virtual assets linked to staking operations on decentralized ledger networks (DLTs), in counterpart to item 3.0.4.46.00.00-9 VIRTUAL ASSETS LINKED TO STAKING OPERATIONS - CONTROL. (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) |
| 9.0.4.47.00.00-6 (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | VIRTUAL ASSETS - CLASSIFICATION BY CATEGORY - CONTROL (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | - (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | Register the values related to own virtual assets, in counterpart to account 3.0.4.47.00.00-2 VIRTUAL ASSETS - CLASSIFICATION BY CATEGORY. (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) |
| 9.0.4.50.00.00-4 | GUARANTEED LOANS IN MARGIN ACCOUNT | - | Register the value of guarantees received by the company, offered by borrowers of stock loans in margin account operations, whether these guarantees are in titles, securities or money, in counterpart to items 3.0.4.50.00.00-0 GUARANTEES FOR LOANS IN MARGIN ACCOUNT and 3.0.4.20.00.00-3 CUSTODIANS OF GUARANTEES IN MARGIN ACCOUNT. The institution must adjust the balances of these accounts due to fluctuations in the market value of the guarantees it registers and as a result of margin reinforcements attended. |
| 9.0.4.60.00.00-3 | GUARANTEED FINANCING IN MARGIN ACCOUNT | - | |
| 9.0.4.60.10.00-0 | Purchase of Titles | - | |
| 9.0.4.60.20.00-7 | Margin Deposits | - | |
| 9.0.4.67.00.00-4 | VALUES WITH GUARANTEE OF GOVERNMENTAL OR OFFICIAL FUNDS OR MECHANISMS | - | Register the value related to the portions of financing guaranteed by funds or any other credit risk coverage mechanisms established by the Federal Constitution or federal, state or municipal law, or created by official or private organizations, provided that the conditions established in the current regulation are met, in counterpart to item 3.0.4.67.00.00-0 VALUES GUARANTEED BY GOVERNMENTAL OR OFFICIAL FUNDS OR MECHANISMS. |
| 9.0.4.70.00.00-2 | TITLE PLEDGE | - | Register the institution's liabilities for titles delivered as pledge for debts or other obligations, in counterpart to item 3.0.4.70.00.00-8 PLEDGED TITLES. |
| 9.0.4.75.00.00-7 | GUARANTEED RENEGOTIATED RURAL DEBTS BY TITLES | - | Register, by the nominal value updated by IGP-M, the titles issued by the National Treasury received as guarantee for renegotiated operations of debts originating from rural credit, in counterpart to item 3.0.4.75.00.00-3 TITLES IN GUARANTEE OF RENEGOTIATED RURAL DEBTS. |
| 9.0.4.77.00.00-3 | NATIONAL TREASURY - GUARANTEED VALUES | - | Register the values related to credits of responsibility or full and joint guarantee of the National Treasury, which are accounted for in items whose risk weighting factor is different from 0%, in counterpart to item 3.0.4.77.00-5 VALUES GUARANTEED BY THE NATIONAL TREASURY. |
| 9.0.4.78.00.00-6 | FINANCIAL INSTITUTIONS - GUARANTEED VALUES | - | Register the active operations of responsibility or guarantee of other financial institutions and other institutions authorized to operate by the Central Bank of Brazil, which are accounted for in items whose risk weighting factor is 100%, in counterpart to item 3.0.4.78.00.00-2 VALUES GUARANTEED BY FINANCIAL INSTITUTIONS. |
| 9.0.4.80.00.00-1 | CUSTODIANS OF VALUES IN CUSTODY | - | Register, in the name of the depositors, the values and assets received in custody, in counterpart to item 3.0.4.80.00.00-7 VALUES IN CUSTODY, when the values and assets are received in custody in the own branch, or to item 3.0.4.30.00.00-2 CUSTODIANS OF VALUES IN CUSTODY, when for custody in another branch or with third parties. |
| 9.0.4.90.00.00-0 | CUSTODIANS OF VALUES IN GUARANTEE | - | Register, in the name of the depositors, the values received as guarantee for loans and other operations or contracts, including guarantees by suretyship, in counterpart to items 3.0.4.90.00.00-6 VALUES IN GUARANTEE and 3.0.4.40.00.00-1 CUSTODIANS OF VALUES IN GUARANTEE. |
| 9.0.4.99.00.00-7 | GOLD IN CUSTODY | - | Register, by the final custodian, thus considered the institution responsible for the physical custody of the metal, the total quantity (in grams) of the custodied balance, in counterpart to item 3.0.4.99.00.00-3 CUSTODY OF GOLD. |
| 9.0.4.99.10.00-4 | Own | - | |
| 9.0.4.99.20.00-1 | Of Third Parties | - | |
| 9.0.6.00.00.00-3 | Negotiation and Intermediation of Values | - | |
| 9.0.6.10.00.00-2 | SHARES, FINANCIAL ASSETS AND COMMODITIES CONTRACTED | - | |
| 9.0.6.15.00.00-7 (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | LOAN OF THIRD-PARTY FINANCIAL ASSETS FOR SALE - CONTROL (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | - (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | Register the third-party financial assets linked to loan operations, according to current regulation, in counterpart to item 3.0.6.15.00.00-3 LOAN OF THIRD-PARTY FINANCIAL ASSETS FOR SALE. (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) |
| 9.0.6.20.00.00-1 | CLIENTS - DEPOSITED MARGINS | - | Register the value of margins, in current currency, titles, securities, other assets and other guarantees, given by customers as guarantee for their operations carried out in the forward, futures and options markets with shares, other financial assets and commodities, in counterpart to item 3.0.6.20.00.00-7 DEPOSITS OF CLIENT MARGINS. |
| 9.0.6.30.00.00-0 | LIABILITIES FOR SURETIES AND OTHER GUARANTEES FOR EXCHANGE OPERATIONS | - | Register the value of sureties, guarantees, insurance policies and other guarantees received and given as guarantee for operations carried out in the forward, futures and options markets, for own and third-party accounts, with shares, other financial assets and commodities, in counterpart to item 3.0.6.30.00.00-6 SURETIES AND OTHER GUARANTEES FOR EXCHANGE OPERATIONS. |
| 9.0.6.35.00.00-5 | COMMITTED OPERATIONS WITH FREE MOVEMENT - TITLES RECEIVED AS COLLATERAL | - | Register the titles and securities received as collateral in committed operations with free movement agreement, in counterpart to item 3.0.6.35.00.00-1 TITLES RECEIVED AS COLLATERAL IN COMMITTED OPERATIONS WITH FREE MOVEMENT. |
| 9.0.6.37.00.00-1 | COE - MARKET VALUE | - | Register the market value of structured operation certificates (COE) issued, considering all their components, in counterpart to item 3.0.6.37.00.00-7 MARKET VALUE – COE. |
| 9.0.6.40.00.00-9 | LIABILITIES FOR VALUES IN GUARANTEE OF OPERATIONS | - | Register the values related to gold, other financial assets and assets given as guarantee for operations for own account, in counterpart to item 3.0.6.40.00.00-5 VALUES IN GUARANTEE OF OPERATIONS. It must contain internal control items that allow identifying the liabilities to which they refer. |
| 9.0.6.55.00.00-3 | RISK TRANSFERRED WITH CREDIT DERIVATIVES | - | Register the values resulting from the application of the risk weighting factor applicable to the underlying asset on the reference value of the credit derivative operation, in counterpart to item 3.0.6.55.00.00-9 CREDIT DERIVATIVES – TRANSFERRED RISK. |
| 9.0.6.56.00.00-6 | RISK RETAINED WITH CREDIT DERIVATIVES | - | Register the values resulting from the application of the weighting factor on the reference value of the credit derivative operation, in counterpart to item 3.0.6.56.00.00-2 CREDIT DERIVATIVES - RETAINED RISK. |
| 9.0.6.57.00.00-9 | RISK RECEIVED WITH CREDIT DERIVATIVES | - | Register the reference values of credit derivative operations by the institution receiving the risk, in counterpart to item 3.0.6.57.00.00-5 CREDIT DERIVATIVES - RISK RECEIVED. |
| 9.0.7.00.00.00-0 | Consortium | - | |
| 9.0.7.75.00.00-8 | MONTHLY RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS | - | Register the value of the monthly contribution of consortium members, scheduled for the next month after the balance sheet date, in counterpart to item 3.0.7.75.00.00-4 MONTHLY FORECAST OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS. On the balance sheet date, it is admitted to write off the contributions in total, posting the value of the contributions of the following month to update its balance. |
| 9.0.7.78.00.00-7 | GROUP OBLIGATIONS FOR CONTRIBUTIONS | - | Register the total value of contributions due by active consortium members until the end of the group, as common fund and reserve fund, in counterpart to item 3.0.7.78.00.00-3 CONTRIBUTIONS DUE TO THE GROUP. |
| 9.0.7.82.00.00-8 | GOODS OR SERVICES TO BE AWARDED - VALUE | - | Register the total value of goods or services to be delivered in future assemblies, until the end of the group, in counterpart to item 3.0.7.82.00.00-4 VALUE OF GOODS OR SERVICES TO BE AWARDED. |
| 9.0.7.99.00.00-8 | VARIOUS PASSIVE COMPENSATION ACCOUNTS | - | Register the other administrative acts and facts related to the consortium group that, by criterion of the consortium administrator or by requirement of the Central Bank of Brazil, are subject to control procedures not possible to register in the other compensation accounts, in counterpart to item 3.0.7.99.00.00-4 VARIOUS ACTIVE COMPENSATION ACCOUNTS. The consortium administrator must maintain, in sub-items for internal use, the individualization of the records posted in this account in a way that allows control and identification of its nature, value and purposes. |
| 9.0.8.00.00.00-7 | Contracts | - | |
| 9.0.8.30.00.00-4 | LIABILITY FOR ADMINISTRATION OF THIRD-PARTY RESOURCES | - | Register the amount of third-party resources under the administration of the institution, in counterpart to item 3.0.8.30.00.00-0 ADMINISTRATION OF THIRD-PARTY RESOURCES. It must contain sub-items for internal use that allow identifying the nature of the composition of the fund portfolio. |
| 9.0.8.31.00.00-7 (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | LIABILITY FOR ADMINISTRATION OF THIRD-PARTY SECURITIES AND SECURITIES (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | - (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) | Register the portfolios of securities and securities under the administration of the institution, in counterpart to item 3.0.8.31.00.00-3 ADMINISTRATION OF THIRD-PARTY SECURITIES AND SECURITIES. (Included, from 1/2/2026, by Instruction Normative BCB No. 687, of 12/9/2025.) |
| 9.0.8.40.00.00-3 | LEASE CONTRACTS - AMOUNTS PAYABLE - MATURITY | - | Register, by the lessee and sublessee, the maturity of the total amounts payable not discounted in lease contracts for which the institution, according to current regulation, does not recognize the right of use and the respective lease liability. |
| 9.0.8.40.50.00-8 | Maturity up to 1 year | - | |
| 9.0.8.40.60.00-5 | Maturity Above 1 Year and up to 2 Years | - | |
| 9.0.8.40.70.00-2 | Maturity Above 2 Years and up to 5 Years | - | |
| 9.0.8.40.80.00-9 | Maturity Above 5 Years | - | |
| 9.0.9.00.00.00-4 | Control | - | |
| 9.0.9.01.00.00-7 | FOREIGN EXCHANGE CONTRACTS - ACTIVE POSITION - CONTROL | - | Register the active position of foreign exchange contracts, according to current regulation. |
| 9.0.9.01.10.00-4 | Purchase of Foreign Currency | - | Register, at fair value, the active position of foreign exchange contracts for the purchase of foreign currency, according to current regulation, in counterpart to the breakdowns of sub-item 3.0.9.01.10.00-0 Purchase of Foreign Currency. |
| 9.0.9.01.30.00-8 | Sale of Foreign Currency | - | Register, at fair value, the active position of foreign exchange contracts for the sale of foreign currency, according to current regulation, in counterpart to the breakdowns of sub-item 3.0.9.01.30.00-4 Sale of Foreign Currency |
| 9.0.9.02.00.00-0 | FOREIGN EXCHANGE CONTRACTS - PASSIVE POSITION | - | Register the passive position of foreign exchange contracts, according to current regulation. |
| 9.0.9.02.10.00-7 | Purchase of Foreign Currency | - | Register, at fair value, the passive position of foreign exchange contracts for the purchase of foreign currency, according to current regulation, segregating by counterparty type, in counterpart to the breakdowns of sub-item 3.0.9.02.10.00-3 Purchase of Foreign Currency. |
| 9.0.9.02.10.10-0 | Non-Financial Companies | - | Register the foreign exchange contracts that have non-financial companies as counterparty, thus considered private or public capital legal entities whose main activity is the production of non-financial goods and services. |
| 9.0.9.02.10.20-3 | Banks | - | Register the foreign exchange contracts that have banks as counterparty, thus considered institutions authorized to capture deposits, including the Central Bank of Brazil. |
| 9.0.9.02.10.30-6 | Other Financial Entities | - | Register the foreign exchange contracts that have other financial entities as counterparty, thus considered the other financial entities supervised by the Central Bank of Brazil; financial entities supervised by the Securities and Exchange Commission; pension and open private pension funds; entities of the insurance and capitalization market. |
| 9.0.9.02.10.90-4 | Other Counterparties | - | Register the foreign exchange contracts that have other counterparties for which there is no specific item, including the National Treasury. |
| 9.0.9.02.30.00-1 | Sale of Foreign Currency | - | Register, at fair value, the passive position of foreign exchange contracts for the sale of foreign currency, according to current regulation, segregating by counterparty type, in counterpart to the breakdowns of sub-item 3.0.9.02.30.00-7 Sale of Foreign Currency. |
| 9.0.9.02.30.10-4 | Non-Financial Companies | - | Register the foreign exchange contracts that have non-financial companies as counterparty, thus considered private or public capital legal entities whose main activity is the production of non-financial goods and services. |
| 9.0.9.02.30.20-7 | Banks | - | Register the foreign exchange contracts that have banks as counterparty, thus considered institutions authorized to capture deposits, including the Central Bank of Brazil. |
| 9.0.9.02.30.30-0 | Other Financial Entities | - | Register the foreign exchange contracts that have other financial entities as counterparty, thus considered the other financial entities supervised by the Central Bank of Brazil; financial entities supervised by the Securities and Exchange Commission; pension and open private pension funds; entities of the insurance and capitalization market. |
| 9.0.9.02.30.90-8 | Other Counterparties | - | Register the foreign exchange contracts that have other counterparties for which there is no specific item, including the National Treasury. |
| 9.0.9.03.00.00-3 | LOANS AND FINANCING SEP | - | Register, by peer-to-peer lending companies (SEPs), the global amount of loan and financing operations between persons on the base date, in counterpart to item 3.0.9.03.00.00-9 SEP OPERATIONS. |
| 9.0.9.04.00.00-6 | CONTROL OF ISSUED LIG, LCI AND LCA | - | Record, in the appropriate subheadings, according to the date of issuance, the value of Guaranteed Real Estate Notes (LIG), Real Estate Credit Notes (LCI) and Agribusiness Credit Notes (LCA) issued, in counterpart to item 3.0.9.04.00-4 LIG, LCI AND LCA ISSUED - CONTROL. |
|---|---|---|---|
| 9.0.9.04.10.00-3 | LIG Issued up to February 1, 2024 | - | |
| 9.0.9.04.11.00-2 | LIG Issued from February 2, 2024 | - | |
| 9.0.9.04.20.00-0 | LCI Issued up to February 1, 2024 | - | |
| 9.0.9.04.21.00-9 | LCI Issued from February 2, 2024 | - | |
| 9.0.9.04.30.00-7 | LCA Issued up to February 1, 2024 | - | |
| 9.0.9.04.31.00-6 | LCA Issued between February 2, 2024 and June 30, 2024 | - | |
| 9.0.9.04.32.00-5 | LCA Issued between July 1, 2024 and June 30, 2025 | - | |
| 9.0.9.04.33.00-4 | LCA Issued from July 1, 2025 | - | |
| 9.0.9.06.00.00-2 | CLASSIFICATION OF NON-FINANCIAL ASSETS HELD FOR SALE RECEIVED - CONTROL | - | Record the non-financial assets held for sale received in settlement of a financial instrument of difficult or doubtful resolution, in counterpart to item 3.0.9.06.00.00-8 CLASSIFICATION OF NON-FINANCIAL ASSETS HELD FOR SALE – RECEIVED. |
| 9.0.9.07.00.00-5 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO THE UNION | - | Record the updated values of judicial and administrative deposits transferred to the Union, in accordance with current legislation, in counterpart to item 3.0.9.07.00.00-1 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO THE UNION. |
| 9.0.9.07.10.00-2 | Actions in which the Public Entity is a Party | - | |
| 9.0.9.07.20.00-9 | Actions in which the Public Entity is Not a Party | - | |
| 9.0.9.08.00.00-8 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO STATES AND THE FEDERAL DISTRICT | - | Record the updated values of judicial and administrative deposits transferred to the States and to the Federal District, in accordance with current legislation, in counterpart to item 3.0.9.08.00.00-4 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO STATES AND THE FEDERAL DISTRICT. |
| 9.0.9.08.10.00-5 | Actions in which the Public Entity is a Party | - | |
| 9.0.9.08.20.00-2 | Actions in which the Public Entity is Not a Party | - | |
| 9.0.9.09.00.00-1 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO MUNICIPALITIES | - | Record the updated values of judicial and administrative deposits transferred to the Municipalities, in accordance with current legislation, in counterpart to item 3.0.9.09.00.00-7 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO MUNICIPALITIES. |
| 9.0.9.09.10.00-8 | Actions in which the Public Entity is a Party | - | |
| 9.0.9.09.20.00-5 | Actions in which the Public Entity is Not a Party | - | |
| 9.0.9.10.00.00-3 | LIABILITIES FOR GUARANTEES, SURETIES AND OTHER GUARANTEES RECEIVED | - | Record the institution's liabilities for guarantees received in operations in the country or abroad, in counterpart to item 3.0.9.10.00.00-9 GUARANTEES, SURETIES AND OTHER GUARANTEES RECEIVED. |
| 9.0.9.11.00.00-6 | LIABILITIES FOR GUARANTEED REAL ESTATE NOTES | - | Record the commitments related to issued LIGs, including the payment of principal and interest, the obligations arising from derivative instruments included in the portfolio and the value of the future remuneration of the trustee, in the event of the decree of intervention, extrajudicial liquidation or bankruptcy of the issuing institution, or of recognition of its state of insolvency by the Central Bank of Brazil, in counterpart to item 3.0.9.11.00.00-2 GUARANTEES PROVIDED FOR RAISING GUARANTEED REAL ESTATE NOTES. |
| 9.0.9.11.10.00-3 | Issued Guaranteed Real Estate Notes | - | |
| 9.0.9.11.20.00-0 | Obligations Arising from Derivative Instruments | - | |
| 9.0.9.11.30.00-7 | Remuneration of the Trustee | - | |
| 9.0.9.14.00.00-5 | MUNICIPALITY DEPOSIT RAISING - FINANCIAL CENTRALIZATION - APPLICATION | - | Record, by a credit cooperative that provides a financial centralization service, the application, according to current regulation, of the total of demand and time deposits raised by its affiliates from each municipality, together with their bodies or entities and companies controlled by them, through the provision of a centralized resource application service, in counterpart to item 3.0.9.14.00.00-1 APPLICATION OF DEPOSITS RAISED FROM MUNICIPALITIES - FINANCIAL CENTRALIZATION. |
| 9.0.9.15.00.00-8 | APPLICATIONS IN AGRIBUSINESS TITLES - CONTROL | - | Record the applications in titles that have linkage with agricultural, livestock, forestry, fishing and aquaculture products, agro-industrial and other applications within the agribusiness chain, provided for in Laws No. 8,929, of 1994, and 11,076, of 2004, according to their nature, in counterpart to item 3.0.9.15.00.00-4 APPLICATIONS IN AGRIBUSINESS TITLES. |
| 9.0.9.16.00.00-1 | OPERATIONS WITH RELATED PARTIES - CONTROL | - | Record the sum of credit operations carried out with related parties, in accordance with current regulation that establishes the conditions and limits for their carrying out, in counterpart to item .3.0.9.16.00.00-7 OPERATIONS WITH RELATED PARTIES. |
| 9.0.9.17.00.00-4 | VALUES PENDING RECEIPT - JUDICIAL COLLECTION - CONTROL | - | Record the values pending receipt subject to judicial collection, not yet received, in counterpart to item 3.0.9.17.00.00-0 VALUES PENDING RECEIPT - JUDICIAL COLLECTION. |
| 9.0.9.18.00.00-7 | VALUES DUE TO CONSORTEES - CLOSED GROUPS | - | Record, upon the accounting closure of the consortium group, the total value of resources due to the consorciados, in counterpart to item 3.0.9.18.00.00-3 VALUES DUE TO CONSORTEES - CLOSED GROUPS - CONTROL. |
| 9.0.9.18.10.00-4 | Unclaimed Resources | - | Record the values of unclaimed resources relating to groups closed after Law No. 11,795, of 2008. |
| 9.0.9.18.20.00-1 | Received Resources | - | Record, until return to the consorciado or reclassification as unclaimed resource, the values received after the closure of the group. |
| 9.0.9.18.30.00-8 | Recovered Assets | - | Record, until sale, the values relating to assets seized after the accounting closure of the respective groups. |
| 9.0.9.19.00.00-0 | VALUES APPLIED BY THE ADMINISTRATOR - RESOURCES OF CLOSED GROUPS - CONTROL | - | Record the value applied by the consortium administrator of the resources of closed groups, in counterpart to item 3.0.9.19.00.00-6 VALUES APPLIED BY THE ADMINISTRATOR - RESOURCES OF CLOSED GROUPS. |
| 9.0.9.20.00.00-2 | LIABILITIES FOR ASSETS AND RIGHTS OF PUBLIC FUNDS ADMINISTERED | - | Record the resources of financing funds created or instituted by constitutional or infraconstitutional provisions, at the federal, state and municipal levels, administered or managed by the financial institution, in counterpart to item 3.0.9.20.00.00-8 ASSETS OF ADMINISTERED PUBLIC FUNDS. |
| 9.0.9.24.00.00-4 | CREDIT OPERATIONS WITH SHARING OF RESOURCES AND RISKS - CONTROL | - | Record the participation of credit cooperatives in credit operations granted with sharing of resources and risks, in counterpart to item 3.0.9.24.00.00-0 CONTROL OF CREDIT OPERATIONS WITH SHARING OF RESOURCES AND RISKS. |
| 9.0.9.30.00.00-1 | GUARANTEES LINKED TO BACEN FINANCIAL ASSISTANCE | - | Record the value of guarantees linked to financial assistance, in counterpart to item 3.0.9.30.00.00-7 CENTRAL BANK - GUARANTEES IN FINANCIAL ASSISTANCE. |
| 9.0.9.45.00.00-5 | COLLECTED RESOURCES - CONSORTIUMS | - | Record the total consolidated values of consortium groups, in counterpart to item 3.0.9.45.00.00-1 CONSORTIUM RESOURCES. |
| 9.0.9.45.10.00-2 | Collected Resources - Normal | - | Record the total accumulated resources collected by consortium groups, calculated in the consolidation of code 07.0.0.0.0-1 Collected Resources of document 7, Statement of Variations in Group Availability, of Cosif. |
| 9.0.9.45.20.00-9 | Collected Resources - Excesses | - | Record, with respect to each consortium group, the difference between the resources collected and the resources used, if they represent an excess of use. |
| 9.0.9.46.00.00-8 | SEGREGATION OF SAVINGS DEPOSITS | - | Record the balances of savings accounts according to the collection period, in counterpart to item 3.0.9.46.00.00-4 SEGREGATED SAVINGS DEPOSITS. |
| 9.0.9.46.01.00-7 | Savings Deposits up to May 3, 2012 | - | Record the balances of savings deposits made up to May 3, 2012. |
| 9.0.9.46.02.00-6 | Savings Deposits from May 4, 2012 | - | Record the balances of savings deposits made from May 4, 2012, inclusive of this date. |
| 9.0.9.47.00.00-1 | CREDITS GRANTED TO THE PUBLIC SECTOR | - | Record the values corresponding to credits granted to bodies and entities of the public sector, in counterpart to item 3.0.9.47.00.00-7 CREDITS TO THE PUBLIC SECTOR. |
| 9.0.9.48.00.00-4 | CREDITS GRANTED TO THE PUBLIC SECTOR - SEGREGATED ASSETS | - | Record the values corresponding to credits granted to bodies and entities of the public sector supported by Segregated Reference Equity (PR) designated for this purpose, in counterpart to item 3.0.9.48.00.00-0 CREDITS TO THE PUBLIC SECTOR - SEGREGATED ASSETS. |
| 9.0.9.49.00.00-7 | SEGREGATION OF REFERENCE EQUITY FOR FINANCING THE PUBLIC SECTOR | - | Record the value corresponding to the portion of Reference Equity (PR) destined for exclusive application in credit operations with bodies and entities of the public sector, in counterpart to item 3.0.9.49.00.00-3 SEGREGATED REFERENCE EQUITY FOR FINANCING CREDITS TO THE PUBLIC SECTOR. |
| 9.0.9.50.00.00-9 | GRANTING OF CREDITS TO MICRO, SMALL AND MEDIUM-SIZED ENTERPRISES | - | Record the credits granted to micro, small and medium-sized enterprises, in counterpart to item 3.0.9.50.00.00-5 CREDITS TO MICRO, SMALL AND MEDIUM-SIZED ENTERPRISES. |
| 9.0.9.53.00.00-8 | OBLIGATIONS FOR REPO OPERATIONS | - | Record the values corresponding to collections carried out through repo operations, in counterpart to item 3.0.9.53.00-0 REPO OPERATIONS - OBLIGATIONS. Must maintain parity with the respective balance sheet accounts. |
| 9.0.9.53.10.00-5 | Own Portfolio - Related - up to March 8 | - | Record the collections in which the collateral of the repo operation corresponds to a title of the own portfolio of the collecting institution, which was issued by an entity related to this institution up to March 8, 2012, inclusive. |
| 9.0.9.53.15.00-0 | Own Portfolio - Related - after March 8 | - | Record the collections in which the collateral of the repo operation corresponds to a title of the own portfolio of the collecting institution, which was issued by an entity related to this institution after March 8, 2012. |
| 9.0.9.53.20.00-2 | Third-Party Portfolio - Related - up to March 8 | - | Record the collections in which the collateral of the repo operation corresponds to a title of the third-party portfolio to the collecting institution, which was issued by an entity related to this institution up to March 8, 2012, inclusive. |
| 9.0.9.53.25.00-7 | Third-Party Portfolio - Related - after March 8 | - | Record the collections in which the collateral of the repo operation corresponds to a title of the third-party portfolio to the collecting institution, which was issued by an entity related to this institution after March 8, 2012, inclusive. |
| 9.0.9.53.99.00-2 | Others | - | |
| 9.0.9.55.00.00-4 | EXPORT EXCHANGE CONTRACTS IN SPECIAL POSITION | - | Record the value of export exchange contracts transferred to special exchange position, in counterpart to item 3.0.9.65.00.00-9 SPECIAL POSITION OF EXPORT EXCHANGE CONTRACTS. |
| 9.0.9.56.00.00-7 | TOTAL QUANTITY OF GOLD IN GRAMS | - | Record the total quantity (in grams) acquired and sold of raw gold and refined gold, in counterpart to item 3.0.9.56.00.00-3 QUANTITY OF GOLD IN GRAMS. |
| 9.0.9.57.00.00-0 | TOTAL VALUE OF GOLD TRANSACTIONS IN REAIS | - | Record the total value of raw gold and refined gold acquisition and sale transactions, in counterpart to item 3.0.9.57.00.00-6 VALUE OF GOLD TRANSACTIONS IN REAIS. |
| 9.0.9.59.00.00-6 | LIABILITIES FOR OPERATIONS LINKED TO ASSIGNMENT - CONTROL | - | Record, by the selling or assigning institution, for the purpose of control by the buying or assignee institution, the liabilities arising from operations for the sale or transfer of financial assets that were not written off by it, in whole or in proportion, in counterpart to item 3.0.9.59.00.00-2 CONTROL OF LIABILITIES FOR OPERATIONS LINKED TO ASSIGNMENT. |
| 9.0.9.59.10.00-3 | Related Financial Institution | - | |
| 9.0.9.59.15.00-8 | Unrelated Financial Institution | - | |
| 9.0.9.59.90.00-9 | Other Related Institutions | - | |
| 9.0.9.59.95.00-4 | Other Unrelated Institutions | - | |
| 9.0.9.61.00.00-1 (Included, from July 1, 2025, by Instruction Normative BCB No. 619, of May 9, 2025.) | PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT - CONTROL (Included, from July 1, 2025, by Instruction Normative BCB No. 619, of May 9, 2025.) | (Included, from July 1, 2025, by Instruction Normative BCB No. 619, of May 9, 2025.) | Record, by commercial banks, multiple banks with commercial portfolio and savings banks, the balances of electronic money maintained in a pre-paid payment account issued for exclusive use in payment of services and products of a specific segment, such as food, autonomous transporters and culture, in counterpart to item 3.0.9.61.00.00-7 PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT. (Included, from July 1, 2025, by Instruction Normative BCB No. 619, of May 9, 2025.) |
| 9.0.9.62.00.00-4 | LINKED OPERATIONS - ASSET | - | Record the linked active operations, in accordance with current regulation, in counterpart to item 3.0.9.62.00-8 LINKED ACTIVE OPERATIONS. |
| 9.0.9.63.00.00-7 | ACTIVE OPERATIONS - LINKED RESOURCES | - | Record the collection of resources linked to active operations, in accordance with current regulation, in counterpart to item 3.0.9.63.00.00-3-7 RESOURCES LINKED TO ACTIVE OPERATIONS. |
| 9.0.9.64.00.00-0 | RESOURCES APPLIED IN MICROCREDIT OPERATIONS - CONTROL | - | Control the balances of microcredit and targeting operations, in counterpart to item 3.0.9.64.00.00-6 MICROCREDIT AND TARGETING OPERATIONS. |
| 9.0.9.66.00.00-6 (Included, from July 1, 2025, by Instruction Normative BCB No. 619, of May 9, 2025.) | CONTROL - PRE-PAID PAYMENT ACCOUNT AT STR CLOSING (Included, from July 1, 2025, by Instruction Normative BCB No. 619, of May 9, 2025.) | - (Included, from July 1, 2025, by Instruction Normative BCB No. 619, of May 9, 2025.) | Record balances of electronic money maintained in payment accounts, plus balances of electronic money in transit between payment accounts in the same institution and of values received by the institution for credit in a payment account, calculated at the closing of the regular operations grid of participants in the Reserve Transfer System (STR), for which the obligation provided for in articles 22 and 23 of Resolution BCB No. 80, of March 25, 2021, applies, in counterpart to item 3.0.9.66.00.00-2 PRE-PAID PAYMENT ACCOUNT AT STR CLOSING - CONTROL. (Included, from July 1, 2025, by Instruction Normative BCB No. 619, of May 9, 2025.) |
| 9.0.9.67.00.00-9 | TARGETING OF MICROCREDIT OPERATIONS - COLLECTION | - | Record the collections included in the calculation of the targeting of microcredit operations, in counterpart to item 3.0.9.67.00.00-5 CONTROL OF TARGETING OF MICROCREDIT OPERATIONS - COLLECTION. |
| 9.0.9.67.05.00-4 | Demand Deposits Not Computed for Targeting Purposes | - | Record the balances of demand deposits that, according to current regulation, should not be computed in the balances of demand deposits subject to targeting. |
| 9.0.9.67.10.00-6 | DIM - Collected Resources - Immediate Application | - | Record the resources collected by other financial institutions and passed on through an interbank deposit linked to microfinance operations (DIM) with the purpose of immediate application in productive microcredit operations oriented, according to current regulation. |
| 9.0.9.67.19.00-7 | DIM - Collected Resources - Others | - | Record the other resources collected by other financial institutions and passed on through an interbank deposit linked to microfinance operations (DIM), according to current regulation. |
| 9.0.9.67.20.00-3 | Credits Collected by Cooperatives and SCMEPP - Immediate Application | - | Record the resources collected by single credit cooperatives and by societies of credit for microentrepreneurs and small-sized enterprises with the purpose of immediate application in productive microcredit operations oriented, according to current regulation. |
| 9.0.9.67.29.00-4 | Credits Collected by Cooperatives and SCMEPP - Others | - | Record the other resources collected by single credit cooperatives and by societies of credit for microentrepreneurs and small-sized enterprises for application in productive microcredit operations oriented, according to current regulation. |
| 9.0.9.69.00.00-5 (Included, from November 11, 2024, by Instruction Normative BCB No. 543, of November 5, 2024.) | PRE-PAID PAYMENT ACCOUNT - AVERAGE BALANCE – CONTROL (Included, from November 11, 2024, by Instruction Normative BCB No. 543, of November 5, 2024.) | - (Included, from November 11, 2024, by Instruction Normative BCB No. 543, of November 5, 2024.) | Record the monthly average value of pre-paid payment accounts of the twelve months prior to the base date, in counterpart to item 3.0.9.69.00.00-1 PRE-PAID PAYMENT ACCOUNTS - AVERAGE BALANCE. (Included, from November 11, 2024, by Instruction Normative BCB No. 543, of November 5, 2024.) |
| 9.0.9.70.00.00-7 (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) | PAYMENT TRANSACTIONS COMPLETED IN THE MONTH – CONTROL (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) | - (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) | Record the value of the financial volume of payment transactions, cumulatively considering payments, transfers, and withdrawals of funds, regardless of the existence of any underlying obligation between the payer and the payee, carried out during the month, in counterpart to title 3.0.9.70.00.00-3 PAYMENT TRANSACTIONS COMPLETED IN THE MONTH. (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) |
|---|---|---|---|
| 9.0.9.71.00.00-0 | - | Record the sum of the financial volume of payment transactions carried out in the twelve months prior to the base date, in counterpart to title 3.0.9.71.00.00-6 PAYMENT TRANSACTIONS COMPLETED. | |
| 9.0.9.72.00.00-3 | REMUNERATION OF CAPITAL DISTRIBUTED IN THE FISCAL YEAR | - | Record the remuneration of capital distributed in the fiscal year, in counterpart to title 3.0.9.72.00.00-9 DISTRIBUTION OF CAPITAL REMUNERATION IN THE FISCAL YEAR. |
| 9.0.9.72.10.00-0 | Dividends | - | |
| 9.0.9.72.20.00-7 | Interest on Own Capital | - | |
| 9.0.9.72.99.00-7 | Other Capital Remuneration | - | |
| 9.0.9.73.00.00-6 | ADJUSTMENTS - REFERENCE EQUITY | - | Record adjustments in the calculation of Reference Equity (PR), in accordance with current regulations, in counterpart to title 3.0.9.73.00.00-2 REFERENCE EQUITY – ADJUSTMENTS. |
| 9.0.9.74.00.00-9 | CREDIT RIGHTS ARISING FROM JUDICIAL PROCEEDINGS PRIOR TO 6/30/23 - CONTROL | - | Record the accounting balance of credit rights arising from judicial proceedings recognized in assets on June 30, 2023, in counterpart to title 3.0.9.74.00.00-5 CREDIT RIGHTS ARISING FROM JUDICIAL PROCEEDINGS PRIOR TO 6/30/23. |
| 9.0.9.75.00.00-2 | CONTRIBUTIONS FROM CONSORIUM MEMBERS TO BE RECEIVED | - | Record the total accumulated balances of consortium groups, in counterpart to title 3.0.7.75.00.00-8 MONTHLY FORECAST OF RESOURCES TO BE RECEIVED FROM CONSORIUM MEMBERS. |
| 9.0.9.76.00.00-5 | COOPERATIVE SYSTEMS - OPERATIONS BETWEEN MEMBERS | - | Record the following operations carried out between central cooperatives and their affiliates and between central cooperatives and cooperative banks, which have a risk weighting factor greater than 20%, in counterpart to title 3.0.9.76.00.00-1 OPERATIONS BETWEEN MEMBERS OF COOPERATIVE SYSTEMS: I - application of resources of a single credit cooperative in its respective central, including deposits related to financial centralization; II - credit operation by a central cooperative in favor of an affiliated single cooperative, resulting from transfers; and III - application of resources by a central cooperative in the cooperative bank in which it holds share participation, including liability instruments or co-obligations of that bank and deposits with or without the issuance of a certificate. |
| 9.0.9.77.00.00-8 (Included, as of 2/1/2026, by BCB Instruction No. 687, of 12/9/2025.) | GUARANTEES IN PAYMENT ARRANGEMENTS – CONTROL (Included, as of 2/1/2026, by BCB Instruction No. 687, of 12/9/2025.) | - (Included, as of 2/1/2026, by BCB Instruction No. 687, of 12/9/2025.) | Record the value of guarantees for the institution's participation in payment arrangements, in counterpart to title 3.0.9.77.00.00-4 GUARANTEES IN PAYMENT ARRANGEMENTS. (Included, as of 2/1/2026, by BCB Instruction No. 687, of 12/9/2025.) |
| 9.0.9.80.00.00-6 | SFH - FINANCING CONTRACTS TO BE DISBURSED | - | Record the value of Housing Financial System (SFH) financing contracts to be disbursed, in counterpart to title 3.0.9.80.00.00-2 SFH - INSTALLMENTS OF FINANCING TO BE DISBURSED. |
| (Excluded by BCB Instruction No. 741, of 6/3/2026.) | |||
| (Excluded by BCB Instruction No. 741, of 6/3/2026.) | |||
| (Excluded by BCB Instruction No. 741, of 6/3/2026.) | |||
| (Excluded by BCB Instruction No. 741, of 6/3/2026.) | |||
| (Excluded by BCB Instruction No. 741, of 6/3/2026.) | |||
| (Excluded by BCB Instruction No. 741, of 6/3/2026.) | |||
| 9.0.9.84.00.00-8 | DEFERRED TAX ASSETS | - | Record the total values related to deferred tax assets, in counterpart to title 3.0.9.84.00.00-4 DEFERRED TAX ASSETS – CONTROL. |
| 9.0.9.85.00.00-1 | SFH - COMMITTED FINANCING | - | Record the value of committed contracts, not yet formalized, in counterpart to title 3.0.9.85.00.00-7 SFH - PROMISES OF FINANCING. |
| 9.0.9.88.00.00-0 | RECEIVED INSTRUMENTS - CCR | - | Record the values of received instruments, including by payment orders, processable through the Reciprocal Payments and Credits Agreement - CCR, which may support reimbursement requests to the Central Bank of Brazil, in counterpart to title 3.0.9.88.00.00-6 REIMBURSABLE VALUES BY RECEIVED INSTRUMENTS – CCR. |
| 9.0.9.90.00.00-5 (Included, as of 1/1/2025, by BCB Instruction No. 577, of 12/26/2024.) | NEGATIVE EXPECTED LOSS ADJUSTMENTS (Included, as of 1/1/2025, by BCB Instruction No. 577, of 12/26/2024.) | - (Included, as of 1/1/2025, by BCB Instruction No. 577, of 12/26/2024.) | Record, at absolute value, the negative adjustment recognized in equity, net of fiscal effects, resulting from the application, on January 1, 2025, of the expected loss provision formation criteria set forth in CMN Resolution No. 4.966, of 2021 and BCB Resolution No. 352, of 2023, in counterpart to account 3.0.9.90.00.00-1 NEGATIVE EXPECTED LOSS ADJUSTMENTS - CONTROL. (Included, as of 1/1/2025, by BCB Instruction No. 577, of 12/26/2024.) |
| 9.0.9.91.00.00-8 (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) | ISSUANCE OF DEVELOPMENT CREDIT NOTES IN THE FISCAL YEAR (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) | - (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) | Record, by development banks or by BNDES, the issuance of Development Credit Notes (LCD) during the calendar year, in counterpart to title 3.0.9.91.00.00-4 Issuance of Development Credit Notes in the Fiscal Year-Control. (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) |
| 9.0.9.96.00.00-3 (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) | MINIMUM PAID-IN CAPITAL AND MINIMUM EQUITY OF SUBSIDIARIES - CONTROL (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) | - (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) | Record the values corresponding to the minimum paid-in capital and minimum equity fixed for financial institutions and other institutions authorized to operate by the Central Bank of Brazil that they directly participate in, observing the proportional share held, in counterpart to title 3.0.9.96.00.00-9 Minimum Paid-in Capital and Minimum Equity of Subsidiaries. (Included, as of 11/11/2024, by BCB Instruction No. 543, of 5/11/2024.) |
| 9.0.9.99.00.00-2 | OTHERS | Record information for managerial controls, exclusively for internal use by the institution, including for the purpose of preparing explanatory notes to financial statements. |
Annex II
List of Accounting Items of Subgroup 9.2.0.00.00.00-7 FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION OF PORTFOLIOS
| Account Code | Account Name | Attributes | Status | Function |
|---|---|---|---|---|
Annex II
(Annex II with wording given, from 1º/8/2024, by Instruction Normative BCB No. 500, of 26/7/2024.)
List of Accounting Items of
Subgroup 9.2.0.00.00.00-7 FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION OF PORTFOLIOS
| Account Code | Account Name | Attributes | Estban | Function |
|---|---|---|---|---|
| 9.2.0.00.00.00-7 | FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION OF PORTFOLIOS | - | ||
| 9.2.1.00.00.00-4 | Financial Instruments - Classification by Categories | - | ||
| 9.2.1.10.00.00-3 | FINANCIAL ASSETS - AMORTIZED COST - CONTROL | - | Record financial assets classified in the amortized cost category, in accordance with current regulations. | |
| 9.2.1.20.00.00-2 | FINANCIAL ASSETS - FAIR VALUE IN OTHER COMPREHENSIVE INCOME - CONTROL | - | Record financial assets classified in the fair value in other comprehensive income category, in accordance with current regulations. | |
| 9.2.1.30.00.00-1 | FINANCIAL ASSETS - FAIR VALUE IN PROFIT OR LOSS - CONTROL | - | Record financial assets classified in the fair value in profit or loss category, in accordance with current regulations. | |
| 9.2.1.60.00.00-8 | FINANCIAL LIABILITIES - AMORTIZED COST | - | Record financial liabilities classified in the amortized cost category, in accordance with current regulations. | |
| 9.2.1.60.41.00-5 | Deposits | - | ||
| 9.2.1.60.42.00-4 | Obligations from Repurchase Agreements | - | ||
| 9.2.1.60.43.00-3 | Other Debt Instruments | - | ||
| 9.2.1.60.44.00-2 | Obligations from Loans and Transfers | - | ||
| 9.2.1.60.49.00-7 | Other Financial Liabilities | - | ||
| 9.2.1.80.00.00-6 | FINANCIAL LIABILITIES - FAIR VALUE IN PROFIT OR LOSS | - | Record financial liabilities classified in the fair value in profit or loss category, in accordance with current regulations. | |
| 9.2.1.80.42.00-2 | Obligations from Repurchase Agreements | - | ||
| 9.2.1.80.47.00-7 | Financial Derivative Instruments | - | ||
| 9.2.1.80.49.00-5 | Other Financial Liabilities | - | ||
| 9.2.2.00.00.00-1 | Composition of Repurchase Agreement Portfolios | - | ||
| 9.2.2.10.00.00-0 | RESALES TO SETTLE - BANKED POSITION - CONTROL | - | Record title purchase operations with a resale commitment, collateralized by the seller's own securities. | |
| 9.2.2.20.00.00-9 | RESALES TO SETTLE - FINANCED POSITION - CONTROL | - | Record title purchase operations with a resale commitment, collateralized by third-party securities. | |
| 9.2.2.30.00.00-8 | RESALES TO SETTLE - SOLD POSITION - CONTROL | - | Record resale commitments of securities traded in repurchase agreements with free movement agreements, where the securities received as collateral have been sold definitively. | |
| 9.2.2.60.00.00-5 | REPURCHASES TO SETTLE - OWN PORTFOLIO | - | Record repurchase operations collateralized by own securities. | |
| 9.2.2.60.10.00-2 | Federal Public Securities | - | ||
| 9.2.2.60.10.03-3 | Treasury Financial Bills | - | ||
| 9.2.2.60.10.05-7 | National Treasury Notes | - | ||
| 9.2.2.60.10.07-1 | National Treasury Notes | - | ||
| 9.2.2.60.10.10-5 | Securities of the Union's Liability Abroad | - | ||
| 9.2.2.60.90-9 | Other Federal Public Securities | - | ||
| 9.2.2.60.20.00-9 | Sovereign Securities of Other Countries | - | ||
| 9.2.2.60.30.00-6 | Private Securities of Financial Institutions | - | ||
| 9.2.2.60.40.00-3 | Private Securities of Non-Financial Institutions | - | ||
| 9.2.2.60.50.00-0 | Equity Securities - From Financial Institutions | - | ||
| 9.2.2.60.60.00-7 | Equity Securities - From Non-Financial Institutions | - | ||
| 9.2.2.60.90.00-8 | Other Securities | - | ||
| 9.2.2.70.00.00-4 | REPURCHASES TO SETTLE - THIRD-PARTY PORTFOLIO | - | Record repurchase operations collateralized by third-party securities. | |
| 9.2.2.70.10.00-1 | Federal Public Securities | - | ||
| 9.2.2.70.10.03-2 | Treasury Financial Bills | - | ||
| 9.2.2.70.10.05-6 | National Treasury Notes | - | ||
| 9.2.2.70.10.07-0 | National Treasury Notes | - | ||
| 9.2.2.70.10.10-4 | Securities of the Union's Liability Abroad | - | ||
| 9.2.2.70.10.90-8 | Other Federal Public Securities | - | ||
| 9.2.2.70.20.00-8 | Sovereign Securities of Other Countries | - | ||
| 9.2.2.70.30.00-5 | Private Securities of Financial Institutions | - | ||
| 9.2.2.70.40.00-2 | Private Securities of Non-Financial Institutions | - | ||
| 9.2.2.70.50.00-9 | Equity Securities - From Financial Institutions | - | ||
| 9.2.2.70.60.00-6 | Equity Securities - From Non-Financial Institutions | - | ||
| 9.2.2.70.90.00-7 | Other Securities | - | ||
| 9.2.2.80.00.00-3 | REPURCHASES TO SETTLE - SALE OF THIRD-PARTY SECURITIES WITH FREE MOVEMENT | - | Record the value of repurchase commitments in repurchase operations carried out with free movement agreements. | |
| 9.2.2.80.10.00-0 | Federal Public Securities | - | ||
| 9.2.2.80.10.03-1 | Treasury Financial Bills | - | ||
| 9.2.2.80.10.05-5 | National Treasury Notes | - | ||
| 9.2.2.80.10.07-9 | National Treasury Notes | - | ||
| 9.2.2.80.10.10-3 | Securities of the Union's Liability Abroad | - | ||
| 9.2.2.80.10.90-7 | Other Federal Public Securities | - | ||
| 9.2.2.80.20.00-7 | Sovereign Securities of Other Countries | - | ||
| 9.2.2.80.30.00-4 | Private Securities of Financial Institutions | - | ||
| 9.2.2.80.40.00-1 | Private Securities of Non-Financial Institutions | - | ||
| 9.2.2.80.50.00-8 | Equity Securities - From Financial Institutions | - | ||
| 9.2.2.80.60.00-5 | Equity Securities - From Non-Financial Institutions | - | ||
| 9.2.2.80.90.00-6 | Other Securities | - | ||
| 9.2.3.00.00.00-8 | Composition of Securities and Securities Portfolios | - | ||
| 9.2.3.99.00.00-6 | COMPOSITION OF SECURITIES AND SECURITIES PORTFOLIOS - CONTROL | - | Record the value of the securities and securities portfolio recognized in accounting. | |
| 9.2.4.00.00.00-5 (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | Fair Value of Financial Assets Classified in the Amortized Cost Category - Control (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.) | ||
| 9.2.4.99.00.00-3 (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | FAIR VALUE OF FINANCIAL ASSETS CLASSIFIED IN THE AMORTIZED COST CATEGORY - CONTROL (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.) | Record the fair value of financial assets classified in the amortized cost category, in counterpart to the securities of the breakdown of subgroup 3.2.4.00.00.00-1 Fair Value of Financial Assets Classified in the Amortized Cost Category. (Included, effective 1/2/2026, by Normative Instruction BCB No. 687, of 12/9/2025.) | |
| 9.2.6.00.00.00-9 | Composition of Credit Operations Portfolios | - | ||
| 9.2.6.99.00.00-7 | COMPOSITION OF CREDIT OPERATIONS PORTFOLIOS - CONTROL | - | Record the value of the credit operations portfolio recognized in accounting. | |
| 9.2.8.00.00.00-3 | Derivative Contracts - Notional Value | - | ||
| 9.2.8.10.00.00-2 | LONG POSITION (BOUGHT) - CONTROL | - | Record the notional value of derivatives - bought positions. | |
| 9.2.8.20.00.00-1 | SHORT POSITION (SOLD) | - | Record the notional value of derivatives - sold positions. | |
| 9.2.8.20.10.00-8 | Forward Operation - Items to Deliver | - | ||
| 9.2.8.20.10.10-1 | Stocks | - | ||
| 9.2.8.20.10.15-6 | Foreign Currencies | - | ||
| 9.2.8.20.10.20-4 | Commodities | - | ||
| 9.2.8.20.10.25-9 | Gold | - | ||
| 9.2.8.20.10.30-7 | Foreign Exchange Contracts | - | ||
| 9.2.8.20.10.90-5 | Others | - | ||
| 9.2.8.20.20.00-5 | Swap | - | ||
| 9.2.8.20.20.05-0 | Interest Rates | - | ||
| 9.2.8.20.20.10-8 | Stock Index | - | ||
| 9.2.8.20.20.15-3 | Currency or Exchange Variation | - | ||
| 9.2.8.20.20.20-1 | Commodities | - | ||
| 9.2.8.20.20.90-2 | Others | - | ||
| 9.2.8.20.30.00-2 | Future | - | ||
| 9.2.8.20.30.05-7 | Interest Rates | - | ||
| 9.2.8.20.30.10-5 | Stock Index | - | ||
| 9.2.8.20.30.15-0 | Currency or Exchange Variation | - | ||
| 9.2.8.20.30.20-8 | Commodities | - | ||
| 9.2.8.20.30.90-9 | Others | - | ||
| 9.2.8.20.40.00-9 | Options | - | ||
| 9.2.8.20.40.05-4 | Interest Rates | - | ||
| 9.2.8.20.40.10-2 | Stock Index | - | ||
| 9.2.8.20.40.15-7 | Currency or Exchange Variation | - | ||
| 9.2.8.20.40.20-5 | Commodities | - | ||
| 9.2.8.20.40.90-6 | Others | - | ||
| 9.2.8.20.90.00-4 | Other Derivatives | - | ||
| 9.2.8.20.90.05-9 | Interest Rates | - | ||
| 9.2.8.20.90.10-7 | Stock Index | - | ||
| 9.2.8.20.90.15-2 | Currency or Exchange Variation | - | ||
| 9.2.8.20.90.20-0 | Commodities | - | ||
| 9.2.8.20.90.90-1 | Others | - | ||
| 9.2.9.00.00.00-0 | Hedge Accounting | - | ||
| 9.2.9.10.00.00-9 | HEDGE ITEMS - LONG POSITION - CONTROL | - | Record the book value of active items designated as hedged items of fair value, cash flow, or foreign investments. | |
| 9.2.9.20.00.00-8 | HEDGE ITEMS - SHORT POSITION | - | Record the book value of passive items designated as hedged items of fair value or cash flow. | |
| 9.2.9.20.10.00-5 | Fair Value Hedge | - | Record the book value of passive items designated as hedged items of fair value. | |
| 9.2.9.20.10.41-4 | Deposits | - | ||
| 9.2.9.20.10.42-1 | Obligations from Repurchase Agreements | - | ||
| 9.2.9.20.10.43-8 | Other Debt Instruments | - | ||
| 9.2.9.20.10.44-5 | Obligations from Loans and Transfers | - | ||
| 9.2.9.20.10.49-0 | Other Passive Operations | - | ||
| 9.2.9.20.10.60-3 | Firm Commitment Not Yet Recognized as Liability | - | ||
| 9.2.9.20.20.00-2 | Cash Flow Hedge | - | Record the book value of passive items designated as hedged items of cash flow. | |
| 9.2.9.20.20.10-5 | Deposits | - | ||
| 9.2.9.20.20.20-8 | Obligations from Repurchase Agreements | - | ||
| 9.2.9.20.20.30-1 | Other Debt Instruments | - | ||
| 9.2.9.20.20.40-4 | Obligations from Loans and Transfers | - | ||
| 9.2.9.20.20.50-7 | Other Passive Operations | - | ||
| 9.2.9.20.20.60-0 | Highly Probable Foreseen Transaction | - | ||
| 9.2.9.30.00.00-7 | HEDGE INSTRUMENTS - BOUGHT POSITION - CONTROL | - | Record the reference value of the bought position net of financial derivative instruments designated as hedge instruments of fair value or cash flow. | |
| 9.2.9.40.00.00-6 | HEDGE INSTRUMENTS - SOLD POSITION | - | Record the reference value of the sold position net of financial derivative instruments designated as hedge instruments of fair value, cash flow, or foreign investment hedge. | |
| 9.2.9.40.10.00-3 | Fair Value Hedge | - | Record the reference value of the sold position net of financial derivative instruments designated as hedge instruments of fair value. | |
| 9.2.9.40.20.00-0 | Cash Flow Hedge | - | Record the reference value of the sold position net of financial derivative instruments designated as cash flow hedge instruments. | |
| 9.2.9.40.30.00-7 | Foreign Investment Hedge | - | Record the reference value of the sold position net of financial derivative instruments designated as hedge instruments of foreign investments. |
Annex III
List of Accounting Items of Subgroup 9.3.0.00.00.00-0 FINANCIAL INSTRUMENTS: CREDIT RISK
Annex III
List of Accounting Items of
Subgroup 9.3.0.00.00.00-0 FINANCIAL INSTRUMENTS AND LEASING: CREDIT RISK
| Account Code | Account Name | Estban | Function |
|---|---|---|---|
| 9.3.0.00.00.00-0 | FINANCIAL INSTRUMENTS AND LEASING: CREDIT RISK | - | |
| 9.3.1.00.00.00-7 | Financial Assets - Classification by Credit Risk Stages | - | |
| 9.3.1.99.00.00-5 | FINANCIAL ASSETS - CLASSIFICATION BY CREDIT RISK STAGES - CONTROL | - | Record financial assets allocated to the first, second, and third credit risk stages or the simplified credit risk methodology, in accordance with current regulations. |
| 9.3.2.00.00.00-4 | Financial Assets - Classification by Provision Portfolios | - | |
| 9.3.2.99.00.00-2 | FINANCIAL ASSETS - CLASSIFICATION BY PROVISION PORTFOLIOS - CONTROL | - | Record financial assets classified in Credit Risk Portfolios 1 (C1), 2 (C2), 3 (C3), 4 (C4), and 5 (C5), for the determination of levels of provision for incurred losses or expected losses, in accordance with current regulations. |
| 9.3.4.00.00.00-8 | Credit Commitments and Credit to be Disbursed | - | |
| 9.3.4.10.00.00-7 | CREDIT COMMITMENTS AND CREDIT TO BE DISBURSED - CONTROL | - | Record credit commitments and credit to be disbursed. |
| 9.3.5.00.00.00-5 | Financial Guarantees Provided | - | |
| 9.3.5.10.00.00-4 | LIABILITIES FOR FINANCIAL GUARANTEES PROVIDED | - | Record, at the national currency equivalent, the financial guarantees provided. If the liability is linked to a foreign currency, the institution must adjust the balance of this account due to changes in the exchange rate. |
| 9.3.5.10.60.00-6 | In the Country - Others | - | |
| 9.3.5.10.70.00-3 | Abroad - CCR | - | |
| 9.3.5.10.79.00-4 | Abroad - Others | - | |
| 9.3.5.10.80.00-0 | Social Contribution and Federal Taxes | - | Record bonds granted for filing tax appeals and tax executions, originating from social contributions and federal taxes. |
| 9.3.9.00.00.00-3 | Others | - | |
| 9.3.9.05.00.00-8 | PERSONAL CREDIT OPERATIONS WITH PAYROLL DEDUCTION - CONTROL | Record for control purposes, by financial institutions and other authorized institutions that, according to current regulations, use the simplified methodology for calculating expected loss associated with credit risk, the gross book value of personal credit operations with payroll deduction not characterized as problematic assets without delay or with a delay of up to fourteen days. |
Annex IV
List of Accounting Items of
Subgroup 9.8.0.00.00.00-5 LEGAL OR REGULATORY NATURE OBLIGATIONS - CONTROL
| Account Code | Account Name | Estban | Function |
|---|---|---|---|
| 9.8.0.00.00.00-5 | LEGAL OR REGULATORY NATURE OBLIGATIONS - CONTROL | - | - |
| 9.8.1.00.00.00-2 | Programs and Operations with Government Guarantees or Incentives - Control | - | - |
| 9.8.1.10.00.00-1 | PROGRAMS AND OPERATIONS WITH GOVERNMENT GUARANTEES - CONTROL | - | Record the book value of programs and operations that have government guarantees. |
| 9.8.1.20.00.00-0 | PROGRAMS AND OPERATIONS WITH GOVERNMENT INCENTIVES - CONTROL | - | Record the book value of programs and operations that have government incentives not in the form of a guarantee. |
| 9.8.2.00.00.00-9 | External Entities | - | - |
| 9.8.2.10.00.00-8 | GUARANTEE FUNDS | - | Record, by institutions associated with the FGC and FGCOOP, the values used in calculating the base for contributions to the respective guarantee funds, in counterpart to account 3.8.2.10.00.00-4 GUARANTEE FUNDS. |
| 9.8.2.10.01.00-7 | Ordinary Contribution | - | Record the contractual balance of financial instruments representing credits subject to ordinary guarantee of the FGC and FGCOOP. |
| 9.8.2.10.01.01-4 | Demand Deposits or Withdrawable Upon Prior Notice | - | - |
| 9.8.2.10.01.02-1 | Savings Deposit | - | - |
| 9.8.2.10.01.03-8 | Time Deposit | - | - |
| 9.8.2.10.01.04-5 | Non-Operable Deposits by Check | - | - |
| 9.8.2.10.01.05-2 | Bills of Exchange | - | - |
| 9.8.2.10.01.06-9 | Mortgage Notes | - | - |
| 9.8.2.10.01.07-6 | Real Estate Credit Notes | - | - |
| 9.8.2.10.01.08-3 | Agribusiness Credit Notes | - | - |
| 9.8.2.10.01.09-0 | Repo Operations - Linked - after March 8, 2012 | - | - |
| 9.8.2.10.01.10-0 (Included, effective January 1, 2025, by Normative Instruction BCB No. 565, of December 16, 2024.) | Development Credit Notes (Included, effective January 1, 2025, by Normative Instruction BCB No. 565, of December 16, 2024.) | - (Included, effective January 1, 2025, by Normative Instruction BCB No. 565, of December 16, 2024.) | - (Included, effective January 1, 2025, by Normative Instruction BCB No. 565, of December 16, 2024.) |
| 9.8.2.10.02.00-6 | Special Contribution | - | Record the contractual balance of financial instruments representing credits subject to special guarantee of the FGC. |
| 9.8.2.10.02.01-3 | Time Deposit with Special Guarantee - with Assignment of Receivables | - | - |
| 9.8.2.10.03.00-5 | Additional Contribution - Reference Capture | - | Record the contractual balance of captures, according to the counterparty, for calculating the additional contribution to the FGC. |
| 9.8.2.10.03.01-2 | Total Capture | - | - |
| 9.8.2.10.03.02-9 | (-) Capture from Linked Entities | - | - |
| 9.8.2.10.03.03-6 | (-) Capture from Financial Institutions | - | - |
| 9.8.2.20.00.00-7 (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | REFERENCE ASSET (RA) – CONTROL (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | - (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | Record the net book value of the set of assets destined for financial intermediation and liquidity management, whose composition reflects the quality of the application of captured resources, observing criteria of transparency, dispersion by counterparty, and exposure to risks, for the purpose of exclusive allocation in federal public bonds by institutions associated with the Credit Guarantee Fund (FGC), in accordance with current regulations, in counterpart to account 3.8.2.20.00.00-3 REFERENCE ASSET (RA). (Included by Normative Instruction BCB No. 741, of June 3, 2026.) |
| 9.8.2.25.00.00-2 (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | REFERENCE VALUE (RV) (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | - (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | Record the reference value, for the purpose of calculating contributions to be paid by institutions associated with the Credit Guarantee Fund (FGC), calculated in accordance with current regulations, in counterpart to account 3.8.2.25.00.00-8 REFERENCE VALUE - CONTROL. (Included by Normative Instruction BCB No. 741, of June 3, 2026.) |
| 9.8.2.25.10.00-9 (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | FGC Exposure to Instruments Subject to Ordinary Guarantee (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | - (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | Record the value of the Credit Guarantee Fund (FGC) exposure to instruments subject to ordinary guarantee, in accordance with current regulations. (Included by Normative Instruction BCB No. 741, of June 3, 2026.) |
| 9.8.2.25.60.00-4 (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | (-) Instruments Excluded from FGC Exposure (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | - (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | Record the value of instruments excluded from the calculation of the Credit Guarantee Fund (FGC) exposure to instruments subject to ordinary guarantee, as per current regulations. (Included by Normative Instruction BCB No. 741, of June 3, 2026.) |
| 9.8.2.30.00.00-6 (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | ADJUSTMENT OF ADJUSTED EQUITY for MATPF Purposes (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | - (Included by Normative Instruction BCB No. 741, of June 3, 2026.) | Record the balance corresponding to participations in the capital of financial institutions and other institutions authorized to operate by the Central Bank of Brazil associated with the Credit Guarantee Fund (FGC), in counterpart to account 3.8.2.30.00.00-2 ADJUSTMENT OF ADJUSTED EQUITY FOR MATPF PURPOSES - CONTROL. (Included by Normative Instruction BCB No. 741, of June 3, 2026.) |
| 9.8.8.00.00.00-1 | Tax Nature Controls | - | - |
| 9.8.8.10.00.00-0 | DEFERRED TAX ASSET - TRANSITION LAW 14.467 - CONTROL | - | Record the balance of deferred tax asset to be deducted in determining real profit and the base for calculating CSLL starting from January 2026, as per Law No. 14.467, of 2022. |
| 9.8.8.20.00.00-9 | INCURRED LOSSES | - | Record the values of incurred losses associated with credit risk in the establishment of provisions for financial assets and leases, in counterpart to title 3.8.8.20.00.00-5 Incurred Losses. |
NOTA
919/2023 – BCB/DENOR, OF DECEMBER 1, 2023
Justification proposal for the issuance of a normative instruction that defines the accounting items of the Passive Compensation 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 justifies a proposal for the issuance of a normative instruction by the Department of Financial System Regulation (Denor), using the authority granted by Article 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil (BCB), annexed to Resolution BCB No. 340, of September 21, 2023, and based on Article 10 of Resolution BCB No. 92, of May 6, 2021, to define the accounting items of the Passive Compensation group of the account list 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 on accounting procedures for defining cash flows of financial assets as solely payments of principal and interest, the application of the methodology for calculating the effective interest rate of financial instruments, the establishment of provisions for losses associated with credit risk, and the disclosure of information regarding financial instruments in explanatory notes to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, the CMN and 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 Account Plan to be aligned with the accounting criteria and procedures established in the regulations issued by the CMN and BCB, it is necessary to alter the accounting items of the Passive Compensation group of the Cosif account list.
-
Thus, based on BCB Resolution No. 92, of May 6, 2021, which reorders the structure of current accounts to allow for the creation of new items and to meet the needs arising from the implementation of international standards, this normative instruction proposal consolidates the accounting items of the Passive Compensation group, establishes the codes and nomenclatures of subgroups, subgroup breakdowns, titles, and sub-accounts, as well as the functions and attributes of the titles and sub-accounts. Consequently, Normative Instruction BCB No. 275, of April 1, 2022, will be revoked.
-
Finally, in compliance with Article 5 of Law No. 13.874, of September 20, 2019, Decree No. 10.411, of June 30, 2020, determines that proposals for normative acts of general interest to economic agents formulated by bodies and entities of the direct, autarchic, and foundation federal administration, as well as by collegial bodies through the body or entity responsible for providing them with administrative support, must be preceded by a Regulatory Impact Analysis (RIA).
-
However, as provided in Article 4, items II and VI, of this 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 to international standards. In light of these provisions, the normative instruction currently 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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Show all related documents (23)
- Amended by
- Central Bank of Brazil Instruction Normative No. 741 of June 3, 20262026Normative Instruction BCB No. 737 of May 20, 20262026Normative Instruction BCB No. 734 — Amending Cosif Accounting Standards2026Normative Instruction BCB No. 687 — Amends Normative Instructions BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1, 2023, which define accounting items of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)2025Normative Instruction BCB No. 619 – Amends BCB Normative Instructions 426, 428, 429, 431, 432 and 433 (Dec 1 2023) defining Cosif accounting items2025Normative Instruction BCB No. 577 — Amends Normative Instructions BCB Nos. 428 and 433 to Create Accounting Lines in the Cosif Chart of Accounts2024
- 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 2023-09-21
- Referred to by
- Instruction Normative BCB No. 608 — Amends Instruction Normative BCB No. 282 of April 27, 2022, Establishing Document Models No. 6 – Consortium Resources Statement and No. 7 – Group Availability Variations Statement of the Cosif Accounting Standard2025Instruction 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 Normative BCB No. 558 of December 2, 20242024Instruction 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 Brazil2024
+6 more
Instruction 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 Liquidation2024Instruction Normative BCB No. 503 of August 7, 20242024Central 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 9 times · last 2026-06-03
- 2026-06-03
BCBCentral Bank of Brazil Instruction Normative No. 741 of June 3, 2026amends
- 2026-05-20
- 2026-05-05
- 2025-12-09
- 2025-05-09
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
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