RegAlert2024-05-03 | Instrução Normativa BCB 469Added
Normative Instruction BCB No. 469 of May 3, 2024
Effective January 1, 2025, financial institutions and other authorized entities must submit Analytical Trial Balance (document 4010) and Analytical Balance Sheet (document 4016) using the XML format instead of the legacy TXT format. This change aligns the submission procedures with the updated Cosif accounting standards (version 1.5), which expanded the account list from five to six levels, and reduces processing costs for both the institutions and the Central Bank of Brazil. The amendment modifies the relevant articles of Normative Instruction BCB No. 195/2021 to enforce these technical and content updates.
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NORMATIVE INSTRUCTION BCB NO. 469, OF MAY 3, 2024
Amends Normative Instruction BCB No. 195, of December 9, 2021, which establishes procedures for the submission of the Analytical Trial Balance and the Analytical Balance Sheet by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.
The Head of the Financial System Monitoring Department (Desig), using the authority granted by Article 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, published through Resolution BCB No. 340, of September 21, 2023, based on Article 85, item I, letter “b”, of said Regulations, and in view of the provisions of CMN Resolutions No. 4,858, of October 23, 2020, No. 4,911, of May 27, 2021, and No. 4,966, of November 25, 2021, BCB Resolutions No. 92, of May 6, 2021, No. 146, of September 28, 2021, and No. 352, of November 23, 2023, and Normative Instructions BCB Nos. 426, 427, 428, 429, 430, 431, 432, and 433, all of December 1, 2023,
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Show all related documents (15)
- Amends
- Normative Instruction BCB No. 431 of December 1, 2023: Defines Accounting Items for the Creditor Result Group in the Cosif Chart of Accounts2023Instruction Normative BCB No. 195 — Establishes Procedures for Submitting the Analytical Balance Sheet and Analytical Financial Statement by Financial Institutions and Other Institutions Authorized by the Central Bank of Brazil2021Instruction No. 428 dated 2023-12-01not in RegAlertInstruction No. 430 dated 2023-12-01not in RegAlertInstruction No. 433 dated 2023-12-01not in RegAlert
- Issued under
- Resolution No. 340 dated 2023-09-21not in RegAlert
- Refers to
- Normative Instruction BCB No. 432 of December 1, 20232023Normative Instruction BCB No. 426 of December 1, 20232023Normative Instruction BCB No. 427 — Defines the accounting items of the Permanent Asset group in the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)2023Normative Instruction BCB No. 429 — Defines the accounting items of the Required Liabilities group of the Chart of Accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)2023Resolution BCB No. 352 of November 23, 2023: Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2023Resolution CMN No. 4,966 — Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2021
+3 more
BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil2021CMN Resolution No. 4,911 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil2021CMN Resolution No. 4,858 — Establishes the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)2020
Timeline
This document amends: Normative Instruction BCB No. 431 of December 1, 2023: Defines Accounting Items for the Creditor Result Group in the Cosif Chart of Accounts, Instruction Normative BCB No. 195 — Establishes Procedures for Submitting the Analytical Balance Sheet and Analytical Financial Statement by Financial Institutions and Other Institutions Authorized by the Central Bank of Brazil
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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