RegAlert2024-05-23 | Instrução Normativa BCB 473Added
Normative Instruction BCB No. 473 of May 23, 2024
This instruction amends the filling instructions and layout of accounting documents 4060 and 4066 to align with the updated Cosif accounting standard, specifically introducing a sixth level to the chart of accounts. The updated documents become mandatory for prudential conglomerates for the January 2025 reporting base. The amendment ensures that financial institutions report data consistent with the IFRS 9 harmonization requirements established by previous normative instructions effective January 1, 2025.
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NORMATIVE INSTRUCTION BCB NO. 473, OF MAY 23, 2024
Amends Normative Instruction BCB No. 210, of December 21, 2021, which alters and consolidates the procedures for submitting the Analytical Trial Balance and Analytical Balance Sheet of the Prudential Conglomerate and the registration procedures for institutions that do not form part of a prudential conglomerate.
The Head of the Department of Monitoring of the Financial System (Desig), in the exercise of the authority conferred upon him 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 the aforementioned Regulations, and in view of the provisions of CMN Resolutions Nos. 4,858, of October 23, 2020, 4,911, of May 27, 2021, 4,924, of June 24, 2021, 4,950, of September 30, 2021, and 4,966, of November 25, 2021, BCB Resolutions Nos. 92, of May 6, 2021, 120, of July 27, 2021, 146, of September 28, 2021, 168, of December 1, 2021, and 352, of November 23, 2023, and BCB Normative Instructions Nos. 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023,
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Show all related documents (18)
- Amends
- Normative Instruction BCB No. 431 of December 1, 2023: Defines Accounting Items for the Creditor Result Group in the Cosif Chart of Accounts2023Normative Instruction BCB No. 210 — Amends and Consolidates Procedures for Submitting the Analytical Balance Sheet and Analytical Balance Sheet of the Prudential Conglomerate and Registration Procedures for Institutions Not Part of a Prudential Conglomerate2021BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to 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 RegAlertResolution No. 4924 dated 2021-06-24not 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 BCB No. 168 — Accounting Criteria for Prudential Consolidated Documents2021
+4 more
Resolution CMN No. 4,966 — Accounting Concepts and Criteria for Financial Instruments and Hedge Accounting2021CMN Resolution No. 4,950 — Accounting Criteria for Prudential Conglomerate Consolidated Financial Statements2021CMN 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
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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, Normative Instruction BCB No. 210 — Amends and Consolidates Procedures for Submitting the Analytical Balance Sheet and Analytical Balance Sheet of the Prudential Conglomerate and Registration Procedures for Institutions Not Part of a Prudential Conglomerate, BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to 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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