Normative Instruction BCB No. 447 of January 4, 2024

This instruction amends Normative Instruction BCB No. 268/2022 to create specific accounting rubrics for recording precatórios (court-ordered payments) within the Cosif chart of accounts. It establishes new account codes for credit rights in execution proceedings, distinguishing between own and acquired rights and specifying targets as the Federal Union or subnational entities. The changes apply to accounting documents prepared from the January 2024 reporting base and revoke a previously existing section of the amended article. The regulation enters into force upon publication.

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Cosif - Creation of accounts for recording Precatórios

NORMATIVE INSTRUCTION BCB NO. 447, OF JANUARY 4, 2024

Amends Normative Instruction BCB No. 268, of April 1, 2022, to create accounting rubrics for the list of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

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

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This document amends: Normative Instruction BCB No. 268 — Defines the accounting items of the Realizable Asset group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)

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