Normative Instruction BCB No. 496 of July 26, 2024

Resolution No. 222

BCB NORMATIVE INSTRUCTION NO. 496, OF JULY 26, 2024

Amends
BCB Normative Instruction No. 429, of December 1, 2023, which defines the accounting items of the Required Liabilities group of the account list 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), in the exercise of the authority conferred upon him by Art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to BCB Resolution 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,

R E S O L V E S:

Art. 1º BCB Normative Instruction No. 429, of December 1, 2023, published in the Official Gazette of the Union on December 14, 2023, shall enter into force with the following alterations:

"Art. 2º The institutions mentioned in Art. 1º must register the items of required liabilities in group 4.0.0.00.00.00-6 Required Liabilities, segregated into subgroups, observing the breakdowns and the respective codes and names of the accounts and functions defined in Annexes I to IX, as detailed below:

........................................................................................................................." (NR)

Art. 2º BCB Normative Instruction No. 429, of 2023, shall enter into force with its Annexes I, II, III, IV, V, VI, VII, VIII and IX altered, in the manner of this Normative Instruction.

Art. 3º This Normative Instruction enters into force on August 1, 2024.

GILNEU FRANCISCO ASTOLFI VIVAN

"Annex I

List of Accounting Items of
Subgroup 4.1.0.00.00.00-9 DEPOSITS


Account Code	Account Name	Estban	Function
4.1.0.00.00.00-9	DEPOSITS	-
4.1.1.00.00.00-6	Demand Deposits	-
4.1.1.05.00.00-1	DEMAND DEPOSITS OF RELATED PARTIES	-	Record free-moving deposits held by natural or legal persons related to the institution.
4.1.1.05.10.00-8	Natural Persons	411
4.1.1.05.20.00-5	Legal Persons	412
4.1.1.05.30.00-2	Direct Administration - Federal Government	401
4.1.1.05.40.00-9	Indirect Administration - Federal Government	401
4.1.1.05.50.00-6	Direct Administration - State Government	401
4.1.1.05.60.00-3	Indirect Administration - State Government	401
4.1.1.05.70.00-0	Business Activities - Federal Government	402
4.1.1.05.80.00-7	Business Activities - State Government	402
4.1.1.10.00.00-5	DEMAND DEPOSITS OF NATURAL PERSONS	411	Record free-moving deposits held exclusively by natural persons.
4.1.1.20.00.00-4	DEMAND DEPOSITS OF LEGAL PERSONS	412	Record free-moving deposits held by legal persons, including sole proprietorships, condominiums, notary offices, service clubs, and non-profit entities, such as religious, charitable, educational, cultural, welfare, and recreational institutions, as well as deposits held by official and unofficial notary offices and free-moving deposits of consortium administrators and investment fund managers.
4.1.1.30.00.00-3	DEMAND DEPOSITS OF FINANCIAL SYSTEM INSTITUTIONS	413	Record free-moving deposits held by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, by entities subordinate to the Private Insurance Superintendence (SUSEP) and the Complementary Pension Secretariat (SPC), and by other institutions that are part of the National Financial System.
4.1.1.30.30.00-4	Institutions Authorized to Operate by the Central Bank	-
4.1.1.30.40.00-1	Entities of the Insurance and Private Pension Market	-
4.1.1.30.99.00-7	Other Institutions	-
4.1.1.40.00.00-2	DEMAND DEPOSITS OF GOVERNMENTS	-	Record demand deposits held by direct and indirect administration bodies that provide public services or engage in business activities, excluding deposits of financial institutions and insurers.
4.1.1.40.10.00-9	Direct Administration - Federal	401
4.1.1.40.15.00-4	Indirect Administration - Federal	401
4.1.1.40.20.00-6	Direct Administration - State	401
4.1.1.40.25.00-1	Indirect Administration - State	401
4.1.1.40.30.00-3	Direct Administration - Municipal	401
4.1.1.40.35.00-8	Indirect Administration - Municipal	401
4.1.1.40.40.00-0	Federal Business Activities	402
4.1.1.40.50.00-7	State Business Activities	402
4.1.1.40.60.00-4	Municipal Business Activities	402
4.1.1.60.00.00-0	DEMAND DEPOSITS OF RESIDENTS ABROAD	418	Record the value of demand deposits in national currency, in the country, held by natural or legal persons domiciled or headquartered abroad.
4.1.1.65.00.00-5	SPECIAL DEPOSITS OF THE NATIONAL TREASURY	403	Record resources from the National Treasury deposited in accordance with specific legislation.
4.1.1.75.00.00-4	MANDATORY DEPOSITS	415	Record the value of deposits subject to legal or regulatory conditions for their movement.
4.1.1.77.00.00-0	MANDATORY DEPOSITS OF RELATED PARTIES	415	Record mandatory deposits, subject to legal or regulatory conditions for their movement, held by natural or legal persons related to the institution.
4.1.1.80.00.00-8	DEPOSITS FOR INVESTMENTS ARISING FROM TAX INCENTIVES	416	Record deposits intended for investments arising from tax incentives.
4.1.1.85.00.00-3	LINKED DEPOSITS	417	Record: I - amounts received for a predetermined or special purpose; III - the value of the proceeds from the collection of bills of exchange or other titles received as collateral for operations, including cash guarantees; and III - the balance of term deposits not liquidated at maturity.
4.1.1.85.20.00-7	Related Parties	-	Record linked deposits held by natural or legal persons related to the institution.
4.1.1.85.99.00-7	Others	-
4.1.1.90.00.00-7	CREDIT BALANCES IN LOAN AND FINANCING ACCOUNTS	419	Record credit balances that loan, financing, and post-paid payment accounts present.
4.1.1.90.20.00-1	Balances of Closed Post-Paid Payment Accounts - NP	-
4.1.1.90.30.00-8	Balances of Closed Post-Paid Payment Accounts - LP	-
4.1.1.90.40.00-5	Returns on Credit Operations - NP	-
4.1.1.90.50.00-2	Returns on Credit Operations - LP	-
4.1.1.90.99.00-1	Others	-
4.1.1.98.00.00-1	CLOSED ACCOUNTS	-	Record the balance of closed demand deposit accounts based on current regulation, until the full settlement of the obligation. The institution must maintain individualized internal controls per deposit account that allow identifying, at any time, the balance and movement. The institution must maintain individualized internal controls per deposit account that allow identifying, at any time, the balance and movement.
4.1.1.98.10.00-8	Natural Persons	411
4.1.1.98.20.00-5	Legal Persons	412
4.1.1.98.90.00-4	Other Demand Deposit Accounts	418
4.1.2.00.00.00-3	Savings Deposits	-
4.1.2.10.00.00-2	FREE SAVINGS DEPOSITS - NATURAL PERSONS	420	Record free-moving savings deposits held exclusively by natural persons.
4.1.2.20.00.00-1	FREE SAVINGS DEPOSITS - LEGAL PERSONS	420	Record free-moving savings deposits held exclusively by legal persons.
4.1.2.25.00.00-6	SAVINGS DEPOSITS OF RELATED PARTIES	420	Record savings deposits held by natural or legal persons related to the institution.
4.1.2.25.10.00-3	Natural Persons	-
4.1.2.25.20.00-0	Legal Persons	-
4.1.2.27.00.00-2	RURAL SAVINGS DEPOSITS	420	Record rural savings deposits.
4.1.2.27.10.00-9	Rural Savings Deposits - Natural Persons	-
4.1.2.27.20.00-6	Rural Savings Deposits - Legal Persons	-
4.1.2.95.00.00-9	OTHER SAVINGS DEPOSITS	420	Record other savings deposits for which there is no specific account.
4.1.2.98.00.00-8	CLOSED ACCOUNTS	420	Record, until the full settlement of the obligation, the balance of closed savings deposit accounts, in accordance with current regulation. This title must contain individualized internal controls per deposit account that allow identifying, at any time, the balance and movement.
4.1.2.98.10.00-5	Natural Persons	-
4.1.2.98.20.00-2	Legal Persons	-
4.1.2.98.90.00-1	Other Savings Deposit Accounts	-
4.1.2.99.00.00-1	(+/-) FAIR VALUE HEDGE ADJUSTMENT	420	Record the fair value hedge adjustment of savings deposits.
4.1.3.00.00.00-0	Interbank Deposits	-
4.1.3.10.00.00-9	INTERBANK DEPOSITS	431	Record resources received in deposit from other market institutions, in accordance with current regulation. This title must contain internal controls for the purpose of raising limits.
4.1.3.10.10.00-6	Related Parties	-
4.1.3.10.15.00-1	Related Parties with Guarantee	-
4.1.3.10.20.00-3	Unrelated	-
4.1.3.10.25.00-8	Unrelated with Guarantee	-
4.1.3.10.30.00-0	Related Parties - Linked to Rural Credit	-
4.1.3.10.35.00-5	Related Parties with Guarantee - Linked to Rural Credit	-
4.1.3.10.40.00-7	Unrelated - Linked to Rural Credit	-
4.1.3.10.45.00-2	Unrelated with Guarantee - Linked to Rural Credit	-
4.1.3.10.50.00-4	Related Parties - Linked to Renegotiated Debts	-
4.1.3.10.55.00-9	Unrelated - Linked to Renegotiated Debts	-
4.1.3.10.60.00-1	Related Parties - Leasing Company	-
4.1.3.10.65.00-6	Related Parties with Guarantee - Leasing Company	-
4.1.3.10.70.00-8	Unrelated - Leasing Company	-
4.1.3.10.75.00-3	Unrelated with Guarantee - Leasing Company	-
4.1.3.10.80.00-5	Related Parties - With Special Guarantee of FGC - With Assignment of Receivables	-
4.1.3.10.81.00-4	Related Parties - With Special Guarantee of FGC - Without Assignment of Receivables	-
4.1.3.10.85.00-0	Unrelated - With Special Guarantee of FGC - With Assignment of Receivables	-
4.1.3.10.86.00-9	Unrelated - With Special Guarantee of FGC - Without Assignment of Receivables	-
4.1.3.99.00.00-8	(+/-) FAIR VALUE HEDGE ADJUSTMENT	431	Record the fair value hedge adjustment of interbank deposits.
4.1.4.00.00.00-7	Notice Deposits	-
4.1.4.10.00.00-6	NOTICE DEPOSITS	432	Record remaining balances of deposits whose movement is conditioned by prior notice.
4.1.4.10.10.00-3	Related Parties	-	Record notice deposits held by natural or legal persons related to the institution.
4.1.4.10.20.00-0	Unrelated	-	Record notice deposits held by natural or legal persons unrelated to the institution.
4.1.4.10.30.00-7	Financial System Institutions	-	Record notice deposits held by leasing companies, credit cooperatives, securities brokerage firms, securities distribution firms, currency brokerage firms, insurance companies, capitalization societies, open and closed complementary pension entities, and stock exchanges, commodity exchanges, and futures exchanges.
4.1.4.20.00.00-5	NOTICE DEPOSITS IN FOREIGN CURRENCIES	432	Record deposits in foreign currencies made, in the country, in banks authorized to operate in foreign exchange, by institutions accredited to operate in the foreign exchange market, as well as by natural and legal persons resident or domiciled abroad, whose movement is conditioned by prior notice.
4.1.4.99.00.00-5	(+/-) FAIR VALUE HEDGE ADJUSTMENT	432	Record the fair value hedge adjustment of notice deposits.
4.1.5.00.00.00-4	Term Deposits	-
4.1.5.10.00.00-3	TERM DEPOSITS	432	Record deposits subject to defined terms and charges, with or without the issuance of a Bank Deposit Certificate.
4.1.5.10.10.00-0	With Certificate	-	Record term deposits with the issuance of a Bank Deposit Certificate, regardless of ownership.
4.1.5.10.20.00-7	Unrelated Without Certificate	-	Record term deposits without the issuance of a Bank Deposit Certificate held by natural or legal persons unrelated to the institution, for which ordinary contribution to the Credit Guarantee Fund (FGC) applies.
4.1.5.10.22.00-5	Unrelated - Without Certificate - With Special Guarantee of FGC - With Assignment of Receivables	-	Record term deposits without the issuance of a Bank Deposit Certificate held by natural or legal persons unrelated to the institution, for which special contribution to FGC applies, and for which FGC has accepted fiduciary assignment of receivables from credit and leasing operations originated by the issuing institution as collateral, in accordance with current regulation.
4.1.5.10.23.00-4	Unrelated - Without Certificate - With Special Guarantee of FGC - Without Assignment of Receivables	-	Record term deposits without the issuance of a Bank Deposit Certificate held by natural or legal persons unrelated to the institution, for which special contribution to FGC applies, in accordance with current regulation.
4.1.5.10.30.00-4	Related Parties - Without Certificate	-	Record term deposits without the issuance of a Bank Deposit Certificate held by natural or legal persons related to the institution, for which ordinary contribution to FGC applies.
4.1.5.10.32.00-2	Related Parties - Without Certificate - With Special Guarantee of FGC - With Assignment of Receivables	-	Record term deposits without the issuance of a Bank Deposit Certificate held by natural or legal persons related to the institution, for which special contribution to FGC applies, and for which FGC has accepted fiduciary assignment of receivables from credit and leasing operations originated by the issuing institution as collateral, in accordance with current regulation.
4.1.5.10.33.00-1	Related Parties - Without Certificate - With Special Guarantee of FGC - Without Assignment of Receivables	-	Record term deposits without the issuance of a Bank Deposit Certificate held by natural or legal persons related to the institution, for which special contribution to FGC applies, in accordance with current regulation.
4.1.5.10.50.00-8	Related to Government Programs	-	Record term deposits, with or without the issuance of a Bank Deposit Certificate, resulting from operations related to government interest programs established by law.
4.1.5.10.55.00-3	Contracted with Guarantee Funds - LC No. 101 and LC No. 130	-	Record term deposits resulting from assistance or financial support operations contracted with funds or other mechanisms constituted by institutions of the National Financial System in accordance with § 1 of art. 28 of Complementary Law No. 101, of 2000, including those mentioned in art. 12, item IV, of Complementary Law No. 130, of 2009.
4.1.5.10.60.00-5	Municipal Governments - LC No. 161	-
4.1.5.20.00.00-2	TERM DEPOSITS IN FOREIGN CURRENCIES	432
4.1.5.50.00.00-9	JUDICIAL AND ADMINISTRATIVE DEPOSITS HELD AT THE INSTITUTION	432	Record the values of judicial and administrative deposits that have not been transferred to public entities, according to current legislation. The values of judicial and administrative deposits transferred to public entities must be recorded in the appropriate compensation accounts.
4.1.5.50.50.00-4	Judicial and Administrative Deposits That Do Not Constitute Reserve Fund	-	Record the values of judicial and administrative deposits held at the institution that do not constitute a specific reserve fund, according to current legislation.
4.1.5.50.60.00-1	Judicial and Administrative Deposits That Constitute Reserve Fund	-	Record the values of judicial and administrative deposits held at the institution that constitute a specific reserve fund, according to current legislation.
4.1.5.99.00.00-2	(+/-) FAIR VALUE HEDGE ADJUSTMENT	432	Record the fair value hedge adjustment of term deposits.
4.1.6.00.00.00-1	Obligations by Special Deposits and Funds and Programs	-
4.1.6.10.00.00-0	SPECIAL DEPOSITS WITH REMUNERATION	432	Record deposits whose movement is conditioned by application contracts or relevant legislation, on which charges apply, according to their modality.
4.1.6.15.00.00-5	CONSIGNMENT PAYMENT DEPOSITS - EXTRAJUDICIAL	432	Record consignation payment deposits formalized extrajudicially.
4.1.6.20.00.00-9	FUNDS AND PROGRAMS DEPOSITS WITH REMUNERATION	432	Record the liquidity of administered funds and programs, whose resources are invested by the managing entity, and by transfers to funds and programs made according to specific origins, by transfers of funds and programs to their statutory purposes. This title must contain internal sub-titles for each Fund or Program administered, whether or not it has its own accounting.
4.1.6.25.00.00-4	FUNDS AND PROGRAMS DEPOSITS WITHOUT REMUNERATION	432	Record the liquidity of administered funds and programs, whose resources are at the managing entity. This title must contain internal sub-titles for each Fund or Program administered, whether or not it has its own accounting.
4.1.6.30.00.00-8	FGTS DEPOSITS	432	Record the movement of Resources of the Time Service Guarantee Fund (FGTS), represented by active linked accounts held by Caixa Econômica Federal and depositary banks, and values assumed due to non-movement during two consecutive years (paralyzed accounts), as well as deposits resulting from judicial collection.
4.1.6.99.00.00-9	(+/-) FAIR VALUE HEDGE ADJUSTMENT	432	Record the fair value hedge adjustment of special deposits and funds and programs.
4.1.7.00.00.00-8	APE - Special Deposits	-
4.1.7.10.00.00-7	APE - SPECIAL DEPOSITS	-	Record special deposits of the Army Fund, Air Force Fund, Army Housing Foundation, and other special and financial funds, deposited in accordance with specific legislation, not classified as savings deposits.
4.1.7.99.00.00-6	(+/-) FAIR VALUE HEDGE ADJUSTMENT	432	Record the fair value hedge adjustment of special deposits of savings and loan associations.
4.1.8.00.00.00-5	Deposits in Foreign Currencies	-
4.1.8.10.00.00-4	DEPOSITS IN FOREIGN CURRENCIES IN THE COUNTRY	418	Record the movement of foreign currency accounts opened, in the country, as provided for in current regulation. Expenses corresponding to this title must be recorded in title 8.1.1.30.00.00-9 EXPENSES OF TERM DEPOSITS.
4.1.8.10.10.00-1	Special Accounts	-	Record special loans or credits granted by international financial organizations or foreign government agencies to institutions of direct and indirect administration of the federal, state, municipal, and Federal District areas.
4.1.8.10.20.00-8	Earnings of Special Accounts	-	Record special loans or credits granted by international financial organizations or foreign government agencies to institutions of direct and indirect administration of the federal, state, municipal, and Federal District areas.
4.1.8.10.30.00-5	Free Movement	-
4.1.8.10.40.00-2	Restricted Movement	-
4.1.8.10.90.00-7	Others	-
4.1.8.99.00.00-3	(+/-) FAIR VALUE HEDGE ADJUSTMENT	432	Record the fair value hedge adjustment of deposits in foreign currencies.
4.1.9.00.00.00-2	Other Deposits	-
4.1.9.20.00.00-0	DEPOSITS FOR SETTLEMENT OF ADJUSTMENTS AND POSITIONS IN CLEARING AND SETTLEMENT SYSTEMS	418	Record values maintained exclusively for settlement, at any level of its chain, resulting from adjustments and positions held in clearing and settlement systems authorized to operate by the Central Bank of Brazil. This title must be used exclusively by commercial banks whose main corporate object is the performance of functions of central liquidator and custodian of operations carried out in clearing and settlement systems authorized to operate by the Central Bank of Brazil. In the bookkeeping in this title, institutions must maintain all necessary information for the reconciliation of deposits made by client, in order to allow effective control of the origin of respective resources.
4.1.9.25.00.00-5	CLIENT AVAILABLE RESOURCES	-	Record balances of net resources held by securities brokerage firms and securities distribution firms in customer registration accounts, while not committed in customer operations.
4.1.9.25.10.00-2	Available Balances	-
4.1.9.25.20.00-9	Closed Account Balances - NP	-
4.1.9.25.30.00-6	Closed Account Balances - LP	-
4.1.9.30.00.00-9	PRE-PAID PAYMENT ACCOUNT	418	Record funds denominated in reais intended for the execution of electronic currency payment transactions.
4.1.9.30.10.00-6	Free Movement Balances	-	Record values corresponding to electronic currency balances held in pre-paid payment accounts, available for free movement by users holding these accounts.
4.1.9.30.20.00-3	Funds in Transit Between Pre-Paid Payment Accounts	-	Record electronic currency balances in transit between pre-paid payment accounts held at the same institution.
4.1.9.30.25.00-8	Funds Received by Institution for Credit in Pre-Paid Payment Accounts	-	Record values received by the institution for credit in pre-paid payment account, while not made available for free movement by the final user holding the destination payment account.
4.1.9.30.30.00-0	Closed Account Balances - NP	-
4.1.9.30.40.00-7	Closed Account Balances - LP	-
4.1.9.30.90.00-2	Other Balances Related to Pre-Paid Account	-	Record other balances held in pre-paid payment account for which there is no specific accounting sub-title.
4.1.9.50.00.00-7	PAYMENT ORDERS IN NATIONAL CURRENCY	432	Record the value of payment orders issued on domestic locations.
4.1.9.99.00.00-0	(+/-) FAIR VALUE HEDGE ADJUSTMENT	432	Record the fair value hedge adjustment of other deposits.

" (NR)

"Annex II

List of Accounting Rubrics of
Subgroup 4.2.0.00.00.00-2 OBLIGATIONS BY COMMITTED OPERATIONS


Account Code	Account Name	Estban	Function
4.2.0.00.00.00-2	OBLIGATIONS FROM COMMITTED OPERATIONS	-
4.2.1.00.00.00-9	Own Portfolio	-
4.2.1.10.00.00-8	REPO OPERATIONS TO BE SETTLED - OWN PORTFOLIO	433	Record committed operations backed by own securities.
4.2.1.10.01.00-7	Federal Public Securities - In the Country	-
4.2.1.10.31.00-8	Private Securities - In the Country	-
4.2.1.10.80.00-4	Securities of Own Issuance	-
4.2.1.10.92.00-9	Securities Guaranteed by the Union Abroad	-
4.2.1.10.98.00-3	Other Securities Abroad	-
4.2.1.10.99.00-2	Others	-
4.2.1.99.00.00-7	(+/-) FAIR VALUE HEDGE ADJUSTMENT	433	Record the fair value hedge adjustment for committed operations - repo operations to be settled - own portfolio.
4.2.2.00.00.00-6	Third-Party Portfolio	-
4.2.2.20.00.00-4	REPO OPERATIONS TO BE SETTLED - THIRD-PARTY PORTFOLIO	433	Record committed operations backed by third-party securities.
4.2.2.20.01.00-3	Federal Public Securities - In the Country	-
4.2.2.20.31.00-4	Private Securities - In the Country	-
4.2.2.20.92.00-5	Securities Guaranteed by the Union Abroad	-
4.2.2.20.98.00-9	Other Securities Abroad	-
4.2.2.20.99.00-8	Others	-
4.2.2.99.00.00-4	(+/-) FAIR VALUE HEDGE ADJUSTMENT	433	Record the fair value hedge adjustment for committed operations - Repo operations to be settled - third-party portfolio.
4.2.3.00.00.00-3	Obligations from Sale of Freely Negotiable Securities	-
4.2.3.40.00.00-9	REPO OPERATIONS TO BE SETTLED - SALE OF THIRD-PARTY FREELY NEGOTIABLE SECURITIES	433	Record obligations arising from the sale of securities received in committed operations with a free negotiability clause.
4.2.3.40.02.00-7	Federal Public Securities - National Treasury	-
4.2.3.40.90.00-2	Other Fixed Income Securities	-

" (NR)

"Annex III

List of Accounting Items of
Subgroup 4.3.0.00.00.00-5 OTHER DEBT INSTRUMENTS


Account Code	Account Name	Estban	Function
4.3.0.00.00.00-5	OTHER DEBT INSTRUMENTS	-
4.3.1.00.00.00-2	Funds from Acceptances	-
4.3.1.10.00.00-1	OBLIGATIONS FROM ACCEPTANCE OF BILLS OF EXCHANGE	500	Record the institution's obligations represented by issued bills of exchange acceptances.
4.3.1.99.00.00-0	(+/-) FAIR VALUE HEDGE ADJUSTMENT	500	Record the fair value hedge adjustment for funds from acceptances.
4.3.2.00.00.00-9	Funds from Issuance of Notes	-
4.3.2.05.00.00-4	OBLIGATIONS FROM ISSUANCE OF GUARANTEED REAL ESTATE NOTES	500	Record obligations represented by guaranteed real estate notes issued by the institution.
4.3.2.25.00.00-2	OBLIGATIONS FROM ISSUANCE OF MORTGAGE NOTES	500	Record obligations represented by mortgage notes issued by the institution.
4.3.2.35.00.00-1	OBLIGATIONS FROM ISSUANCE OF REAL ESTATE CREDIT NOTES	500	Record obligations represented by real estate credit notes issued by the institution.
4.3.2.40.00.00-5	OBLIGATIONS FROM ISSUANCE OF AGRIBUSINESS CREDIT NOTES	500	Record obligations represented by agribusiness credit notes issued by the institution.
4.3.2.50.00.00-4	OBLIGATIONS FROM ISSUANCE OF FINANCIAL NOTES	500	Record obligations represented by financial notes issued by the institution.
4.3.2.50.10.00-1	Financial Notes - Central Bank Operations - LTEL	-
4.3.2.50.20.00-8	Other Financial Notes	-
4.3.2.93.00.00-9	OTHERS	500	Record operations represented by other types of notes issued by the institution for which there is no specific item.
4.3.2.99.00.00-7	(+/-) FAIR VALUE HEDGE ADJUSTMENT	500	Record the fair value hedge adjustment for funds from issuance of notes.
4.3.4.00.00.00-3	Debenture Funds	-
4.3.4.10.00.00-2	OBLIGATIONS FROM ISSUANCE OF DEBENTURES	500	Record obligations represented by debentures issued by the institution.
4.3.4.10.10.00-9	Funds in Foreign Currency	-
4.3.4.10.20.00-6	Funds in National Currency	-
4.3.4.99.00.00-1	(+/-) FAIR VALUE HEDGE ADJUSTMENT	500	Record the fair value hedge adjustment for funds from issuance of debentures.
4.3.5.00.00.00-0	Obligations from Securities and Financial Assets Abroad	-
4.3.5.10.00.00-9	OBLIGATIONS FROM SECURITIES AND FINANCIAL ASSETS ABROAD	500	Record obligations represented by securities and financial assets issued by the institution and placed in the external market.
4.3.5.99.00.00-8	(+/-) FAIR VALUE HEDGE ADJUSTMENT	500	Record the fair value hedge adjustment for obligations from securities and financial assets abroad.
4.3.7.00.00.00-4	Fundraising via Structured Operations Certificates	-
4.3.7.13.00.00-2	FUNDRAISING VIA STRUCTURED OPERATIONS CERTIFICATES	500	Record the fundraising component from the issuance of COEs. Embedded derivatives must be segregated for accounting purposes into appropriate equity items and valued at fair value, in accordance with current regulation. Repurchases of own-issued COEs must be recorded in a specific accounting sub-item, observing the limit established in current regulation.
4.3.7.13.10.00-9	Structured Operations Certificates - Protected Nominal Value	-
4.3.7.13.30.00-3	Structured Operations Certificates - Nominal Value at Risk	-
4.3.7.13.90.00-5	(-) Structured Operations Certificates Repurchases	-
4.3.7.99.00.00-2	(+/-) FAIR VALUE HEDGE ADJUSTMENT	500	Record the fair value hedge adjustment for fundraising via structured operations certificates.
4.3.8.00.00.00-1	Funds from Issuances by Subsidiaries Not Subject to Central Bank Authorization	-
4.3.8.10.00.00-0	FUNDS FROM ISSUANCES BY SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION	500	Record, by the lead institution, in the Prudential Conglomerate Balance Sheet, obligations represented by debt securities issued by controlled entities not subject to authorization by the Central Bank of Brazil.
4.3.8.99.00.00-9	(+/-) FAIR VALUE HEDGE ADJUSTMENT	500	Record the fair value hedge adjustment for funds from issuances by subsidiaries not subject to Central Bank authorization.
4.3.9.00.00.00-8	Debt Instruments with Subordination Clauses	-
4.3.9.10.00.00-7	DEBT SECURITIES ELIGIBLE FOR CAPITAL	500	Record debt securities eligible for principal, complementary, and Level II capital, in accordance with current regulation.
4.3.9.10.10.00-4	Authorized Principal	-
4.3.9.10.15.00-9	Principal Pending Authorization	-
4.3.9.10.20.00-1	Authorized Complementary	-
4.3.9.10.25.00-6	Complementary Pending Authorization	-
4.3.9.10.30.00-8	Authorized Level II	-
4.3.9.10.35.00-3	Level II Pending Authorization	-
4.3.9.20.00.00-6	SUBORDINATED DEBT ELIGIBLE FOR CAPITAL	500	Record values related to subordinated debts that integrate Level II of the RWA, observing current regulation.
4.3.9.20.05.00-1	Maturity Over 5 Years	-
4.3.9.20.10.00-3	Maturity Between 4 and 5 Years	-
4.3.9.20.15.00-8	Maturity Between 3 and 4 Years	-
4.3.9.20.20.00-0	Maturity Between 2 and 3 Years	-
4.3.9.20.25.00-5	Maturity Between 1 and 2 Years	-
4.3.9.20.30.00-7	Maturity Less than 1 Year	-
4.3.9.60.00.00-2	DEBT SECURITIES NOT ELIGIBLE FOR CAPITAL	500	Record values related to hybrid capital and debt obligations not eligible for capital.
4.3.9.70.00.00-1	SUBORDINATED DEBT NOT ELIGIBLE FOR CAPITAL	500	Record values related to subordinated debts not eligible for capital.
4.3.9.99.00.00-6	(+/-) FAIR VALUE HEDGE ADJUSTMENT	500	Record the fair value hedge adjustment for debt instruments with subordination clauses.
4.3.9.99.10.00-3	(+/-) Fair Value Hedge Adjustment - Debt Securities Eligible for Capital	-
4.3.9.99.20.00-0	(+/-) Fair Value Hedge Adjustment - Subordinated Debt Eligible for Capital	-
4.3.9.99.60.00-8	(+/-) Fair Value Hedge Adjustment - Debt Securities Not Eligible for Capital	-
4.3.9.99.70.00-5	(+/-) Fair Value Hedge Adjustment - Subordinated Debt Not Eligible for Capital	-

" (NR)

"Annex IV

List of Accounting Items of
Subgroup 4.4.0.00.00.00-8 INTERFINANCIAL RELATIONSHIPS


Account Code	Account Name	Estban	Function
4.4.0.00.00.00-8	INTERFINANCIAL RELATIONSHIPS	-
4.4.1.00.00.00-5	Obligations to Participants of Clearing and Payment Arrangement Systems	-
4.4.1.10.00.00-4	CHECKS AND OTHER PAPERS RECEIVED	458	Record checks and other papers received against the institution, presented by participants of clearing systems.
4.4.1.10.40.00-2	Bilateral Clearing	-	Record checks with a value equal to or greater than the reference value for bilateral clearing of checks (VLB-Check), sent by participants of bilateral clearing systems.
4.4.1.10.90.00-7	Other Clearing Systems	-	Record checks and other papers received in other systems for which there are no specific sub-items in Cosif.
4.4.1.20.00.00-3	RECEIVABLES TO BE RETURNED	458	Record the value of unaccepted receipts that will be returned to clearing systems.
4.4.1.20.40.00-1	Bilateral Clearing	-	Record receipts with a value equal to or greater than the reference value for bilateral clearing of collection blocks (VLB-Collection), to be returned to bilateral clearing participants.
4.4.1.20.90.00-6	Other Clearing Systems	-	Record receipts to be returned to participants of other clearing systems for which there are no specific sub-items in Cosif.
4.4.1.30.00.00-2	RECEIVABLES SENT	458	Record, in the centralizing dependency, receipts sent to clearing systems.
4.4.1.30.40.00-0	Bilateral Clearing	-	Record receipts with a value equal to or greater than the reference value for bilateral clearing of collection blocks (VLB-Collection) sent to participants of bilateral clearing systems.
4.4.1.30.90.00-5	Other Clearing Systems	-
4.4.1.50.00.00-0	RECEIVABLES SENT TO BE REGULARIZED	458	Record the value of returns, by participants of clearing systems, of receipts previously sent. In centralized branches, the recording of receipts sent to the centralizer must be made in 4.5.2.40.00.00-1 DEPENDENCIES IN THE COUNTRY.
4.4.1.50.40.00-8	Bilateral Clearing	-	Record receipts, with a value equal to or greater than the reference value for bilateral clearing of collection blocks (VLB-Collection), sent for return by bilateral clearing participants.
4.4.1.50.90.00-3	Other Clearing Systems	-	Record receipts sent for return by participants of other clearing systems for which there are no specific sub-items in Cosif.
4.4.1.60.00.00-9	PAYMENT TRANSACTIONS	458	Record amounts payable to financial institutions, other institutions authorized to operate by the Central Bank of Brazil, and payment institutions participating in payment arrangements, related to payment transactions, excluding amounts payable to institutions participating in payment arrangements, related to payment transactions, when originated from a holder of a payment account, which must be recognized in sub-item 4.1.9.30.90.00-2 Other Balances Related to Pre-paid Account.
4.4.1.65.00.00-4	OBLIGATIONS FOR INSTANT PAYMENT TRANSACTIONS	458	Record amounts payable to institutions authorized to operate by the Central Bank of Brazil and to payment institutions that are not holders of Instant Payments Account (Conta PI) at the Central Bank of Brazil, related to instant payment transactions.
4.4.2.00.00.00-2	Linked Obligations	-
4.4.2.10.00.00-1	CENTRAL BANK REFINANCING - PURCHASE WITH COMMITMENT TO RESALE - FEDERAL PUBLIC SECURITIES	458	Record obligations arising from operations in the purchase mode, with commitment to resale to the Central Bank of Brazil, involving federal public securities.
4.4.2.20.00.00-0	CENTRAL BANK REFINANCING - PURCHASE WITH COMMITMENT TO RESALE - OTHER ASSETS	458	Record obligations arising from operations in the purchase mode, with commitment to resale to the Central Bank of Brazil, involving other assets that are not federal public securities.
4.4.2.30.00.00-9	CENTRAL BANK REFINANCING - REFINANCING OF DISCOUNTED SECURITIES AND CREDIT RIGHTS	458	Record obligations arising from refinancing operations contracted with the Central Bank of Brazil.
4.4.3.00.00.00-9	Interfinancial Transfers	-
4.4.3.10.00.00-8	OBLIGATIONS FROM INTERFINANCIAL TRANSFERS	458	Record obligations arising from funds obtained from financial institutions for onward transfer.
4.4.3.10.10.00-5	External Funds	-
4.4.3.10.20.00-2	Rural Credit Funds	-	Record the mandatory funds of rural credit, in accordance with current regulation.
4.4.3.10.99.00-2	Other Funds	-	Record other obligations arising from funds obtained from financial institutions for onward transfer, including inter-cooperative transfers.
4.4.4.00.00.00-6	Relationships with Correspondents	-
4.4.4.10.00.00-5	CORRESPONDENTS ABROAD IN NATIONAL CURRENCY	441	Record debits and credits arising from transactions conducted in national currency with financial institutions, branches, headquarters, and similar entities abroad, with which the bank maintains correspondent relationships. This item must contain the following internal use sub-items: I - Branches II - Headquarters and Similar Entities and III - Financial Institutions
4.4.4.30.00.00-3	CORRESPONDENTS IN THE COUNTRY	442	Record values related to your correspondents in the Country. The balances of this item, when represented by values of different nature and holders, can be offset during balance sheets and financial statements.
4.4.5.00.00.00-3	Funds Received from Affiliated Cooperatives	-
4.4.5.10.00.00-2	FUNDS RECEIVED - FINANCIAL CENTRALIZATION	-	Record, in central cooperatives, transfers of cash surpluses from affiliated cooperatives, resulting from the cooperative act known as financial centralization.
4.4.5.15.00.00-7	FUNDS RECEIVED - SAVINGS DEPOSITS FREE FOR NATURAL PERSONS	458	Record, in cooperative banks, confederations, or central cooperatives, funds received from affiliated cooperatives captured through savings deposits free for natural persons.
4.4.5.20.00.00-1	FUNDS RECEIVED - SAVINGS DEPOSITS FREE FOR LEGAL ENTITIES	458	Record, in cooperative banks, confederations, or central cooperatives, funds received from affiliated cooperatives, captured through savings deposits free for legal entities.
4.4.5.27.00.00-2	FUNDS RECEIVED - RURAL SAVINGS DEPOSITS	458	Record, in cooperative banks, confederations, or central cooperatives, funds received from affiliated cooperatives, captured through rural savings deposits.
4.4.5.27.10.00-9	Funds Received - Rural Savings Deposits Natural Persons	-
4.4.5.27.20.00-6	Funds Received - Rural Savings Deposits Legal Entities	-
4.4.5.95.00.00-9	FUNDS RECEIVED - OTHER SAVINGS DEPOSITS	458	Record, in cooperative banks, confederations, or central cooperatives, funds received from affiliated cooperatives, captured through other savings deposits for which there is no specific account.
4.4.5.99.00.00-1	FUNDS RECEIVED - OTHERS	458	Record, in cooperative banks, confederations, or central cooperatives, other funds received from affiliated cooperatives for which there is no specific account.

" (NR)

"Annex V

List of Accounting Items of
Subgroup 4.5.0.00.00.00-1 INTER-DEPENDENCY RELATIONSHIPS


Account Code	Account Name	Estban	Function
4.5.0.00.00.00-1	INTER-DEPENDENCY RELATIONSHIPS	-
4.5.1.00.00.00-8	Third-Party Funds in Transit	-
4.5.1.30.00.00-5	THIRD-PARTY COLLECTION IN TRANSIT	446	Record debits and credits between dependencies, resulting from the collection of securities on behalf of third parties.
4.5.1.50.00.00-3	PAYMENTS IN TRANSIT FROM AFFILIATED COMPANIES (+)	446	Record any creditor balances between branches, relating to the excess of receipts over payments on behalf of affiliated companies.
4.5.1.60.00.00-2	THIRD-PARTY PAYMENTS IN TRANSIT (+)	446	Record any creditor balances between branches, relating to the excess of receipts over payments on behalf of third parties.
4.5.1.70.00.00-1	RECEIPTS IN TRANSIT FROM AFFILIATED COMPANIES	446	Record receipts made on behalf of affiliated companies, not characterized as collection or payment orders.
4.5.1.80.00.00-0	RECEIPTS IN TRANSIT FROM THIRD PARTIES	446	Record receipts made on behalf of third parties, not characterized as collection or payment orders.
4.5.1.80.10.00-7	Public Service Concessionaires	-	Record receipts of water, electricity, and telephone bills and other services provided by public service concession companies.
4.5.1.80.90.00-3	Others	-
4.5.2.00.00.00-5	Internal Fund Transfers	-
4.5.2.10.00.00-4	CHECKS AND DOCUMENTS TO BE SETTLED	458	Record the value of checks and other papers received from peers or correspondents, for which there is no specific account for bookkeeping.
4.5.2.20.00.00-3	OWN COLLECTION IN TRANSIT	444	Record debits and credits between dependencies, resulting from the collection of securities on own account.
4.5.2.40.00.00-1	DEPENDENCIES IN THE COUNTRY	447	Record debits and credits arising from transactions carried out between dependencies of the institution for which there is no specific account.
4.5.2.60.00.00-9	INTER-DEPENDENCY SUPPLIES	456	Record the supply of resources carried out between dependencies of the institution, except in the form of cash.

" (NR)

"Annex VI

List of Accounting Items of
Subgroup 4.6.0.00.00.00-4 OBLIGATIONS FROM LOANS AND TRANSFERS


Account Code	Account Name	Estban	Function
4.6.0.00.00.00-4	OBLIGATIONS FOR LOANS AND REASSIGNMENTS	-
4.6.1.00.00.00-1	Loans in the Country - Official Institutions	-
4.6.1.10.00.00-0	CENTRAL BANK - FINANCIAL LIQUIDITY LINES AND SPECIAL PROGRAMS	461	Record the values related to obligations assumed as a result of operations with the Central Bank of Brazil, according to the regularly provided modalities, including financial liquidity lines.
4.6.1.10.10.00-7	Immediate Liquidity Line (LLI)	-
4.6.1.10.11.00-6	Term Liquidity Line (LLT)	-
4.6.1.10.20.00-4	Special Loans	-
4.6.1.10.99.00-4	Other Operations	-
4.6.1.50.00.00-6	SFH - LOAN ACCOUNT	468	Record the obligations assumed as a result of loans contracted with the Housing Financial System, according to the modalities provided in current regulation.
4.6.1.80.00.00-3	OBLIGATIONS FOR ACQUISITION OF FEDERAL BONDS	461	Record the obligations for the acquisition of federal public bonds, in accordance with the legislation and regulation in force. This account must: I - be updated in counterpart to account 8.1.2.30.00.00-6 (-) EXPENSES FOR LOANS IN THE COUNTRY – OTHER INSTITUTIONS; and II - contain internal use sub-accounts in a manner that allows the identification of the values related to each modality or operational instrument written off by the government authorities.
4.6.1.90.00.00-2	CENTRAL BANK - CREDITOR BALANCES IN RESERVES	461	Record, on the date of the occurrence, any creditor balances presented in MANDATORY RESERVES IN SPECIES AT THE CENTRAL BANK. This account must be updated in counterpart to account 8.1.2.10.00.00-8 (-) EXPENSES FOR FINANCIAL ASSISTANCE AND SPECIAL PROGRAMS – CENTRAL BANK.
4.6.1.99.00.00-9	(+/-) FAIR VALUE HEDGE ADJUSTMENT	461	Record the fair value hedge adjustment of loans in the country contracted with official institutions.
4.6.2.00.00.00-8	Loans in the Country - Other Institutions	-
4.6.2.10.00.00-7	OBLIGATIONS FOR LOANS IN THE COUNTRY	468	Record the obligations resulting from resources obtained from other institutions in the Country.
4.6.2.10.10.00-4	In National Currency	-
4.6.2.10.20.00-1	In Foreign Currency	-
4.6.2.99.00.00-6	(+/-) FAIR VALUE HEDGE ADJUSTMENT	468	Record the fair value hedge adjustment of loans in the country contracted with other institutions.
4.6.3.00.00.00-5	Loans Abroad	-
4.6.3.10.00.00-4	OBLIGATIONS IN FOREIGN CURRENCIES	468	Record the obligations in foreign currencies of the institution by the use of credit lines with financial institutions abroad, as well as those resulting from the use of letters of credit for imports and overdrafts on current accounts.
4.6.3.10.13.00-8	Export, up to 360 Days	-
4.6.3.10.23.00-5	Export, above 360 Days	-
4.6.3.10.33.00-2	Import, up to 360 Days	-
4.6.3.10.43.00-9	Import, up to 360 Days CCR	-
4.6.3.10.53.00-6	Import, above 360 Days	-
4.6.3.10.93.00-4	Other Obligations	-
4.6.3.30.00.00-2	OBLIGATIONS FOR LOANS ABROAD	468	Record, at the national currency equivalent, the loans contracted abroad.
4.6.3.99.00.00-3	(+/-) FAIR VALUE HEDGE ADJUSTMENT	468	Record the fair value hedge adjustment of loans abroad.
4.6.4.00.00.00-2	Reassignments from the Country - Official Institutions	-
4.6.4.10.00.00-1	OBLIGATIONS FOR REASSIGNMENTS - NATIONAL TREASURY	468	Record, as a financial agent, the obligations for resources obtained from the National Treasury, for reassignment.
4.6.4.10.10.00-8	Rural Credit	-
4.6.4.10.99.00-5	Other Funds and Programs	-
4.6.4.20.00.00-0	OBLIGATIONS FOR REASSIGNMENTS - BANCO DO BRASIL	468	Record, as a financial agent, the obligations for resources obtained from Banco do Brasil S.A., for reassignment.
4.6.4.30.00.00-9	OBLIGATIONS FOR REASSIGNMENTS - BNDES	468	Record, as a financial agent, the obligations for resources obtained from the National Bank for Economic and Social Development - BNDES, for reassignment.
4.6.4.40.00.00-8	OBLIGATIONS FOR REASSIGNMENTS - CEF	468	Record, as a financial agent, the obligations for resources obtained from the Federal Savings and Loan Association, for reassignment.
4.6.4.50.00.00-7	OBLIGATIONS FOR REASSIGNMENTS - FINAME	468	Record, as a financial agent, the obligations for resources obtained from the Special Agency for Industrial Financing - FINAME, for reassignment.
4.6.4.60.00.00-6	OBLIGATIONS FOR REASSIGNMENTS - FINEP	468	Record, as a financial agent, the obligations for resources obtained from the Research and Development Financing Agency - FINEP, for reassignment.
4.6.4.90.00.00-3	OBLIGATIONS FOR REASSIGNMENTS - OTHER OFFICIAL INSTITUTIONS	468	Record, as a financial agent, the obligations for resources obtained by the institution, for reassignment, for which there is no specific account.
4.6.4.99.00.00-0	(+/-) FAIR VALUE HEDGE ADJUSTMENT	468	Record the fair value hedge adjustment of reassignments from the Country obtained from official institutions.
4.6.6.00.00.00-6	Reassignments from Abroad	-
4.6.6.10.00.00-5	OBLIGATIONS FOR REASSIGNMENTS FROM ABROAD	468	Record, as an accredited financial agent, the obligations for resources obtained by the institution, in foreign currency, for reassignments to borrowers in the Country.
4.6.6.10.10.00-2	Linked to Reassignments to Borrowers	-
4.6.6.10.20.00-9	Linked to Federal Bonds	-
4.6.6.10.50.00-0	Linked to Interbank Reassignments	-
4.6.6.10.99.00-9	Others	-
4.6.6.99.00.00-4	(+/-) FAIR VALUE HEDGE ADJUSTMENT	468	Record the fair value hedge adjustment of reassignments from abroad.
4.6.8.00.00.00-0	Leasing	-
4.6.8.50.00.00-5	LESSEE	468	Record, by the lessee, the values related to lease liabilities.
4.6.8.50.10.00-2	Amounts Payable	-	Record the lease payments recognized, according to current regulation, as expense on a linear basis over the term of the lease.
4.6.8.50.20.00-9	Lease Liability	-	Record the payments for the right to use the underlying asset during the term of the lease, as well as the value of the remeasurement of the lease liability to reflect any reassessment or modifications of the lease.
4.6.8.50.20.10-2	Lease Payments	-
4.6.8.50.20.60-7	(+/-) Remeasurements of Lease Liability	-
4.6.8.60.00.00-4	LESSEE - SUBLEASE	468	Record, by the lessee, the values related to sublease liabilities
4.6.8.60.10.00-1	Amounts Payable	-	Record the lease payments recognized, according to current regulation, as expense on a linear basis over the term of the lease.
4.6.8.60.20.00-8	Sublease Liability	-	Record the payments for the right to use the underlying asset during the term of the sublease, as well as the value of the remeasurement of the lease liability to reflect any reassessment or modifications of the lease.
4.6.8.60.20.10-1	Sublease Payments	-
4.6.8.60.20.60-6	(+/-) Remeasurements of Sublease Liability	-
4.6.8.99.00.00-8	(+/-) FAIR VALUE HEDGE ADJUSTMENT	468	Record the fair value hedge adjustment of leasing.

" (NR)

"Annex VII

List of Accounting Items of
Subgroup 4.7.0.00.00.00-7 FINANCIAL DERIVATIVE INSTRUMENTS


Account Code	Account Name	Estban	Function
4.7.0.00.00.00-7	FINANCIAL DERIVATIVE INSTRUMENTS	-
4.7.1.00.00.00-4	Financial Derivative Instruments	-
4.7.1.01.00.00-7	FOREIGN EXCHANGE CONTRACTS - PURCHASE OF FOREIGN CURRENCY	470	Record, at fair value, the foreign exchange contract for the purchase of foreign currency, according to the counterparty.
4.7.1.01.10.00-4	Spot Settlement	-
4.7.1.01.20.00-1	Future Settlement	-
4.7.1.02.00.00-0	FOREIGN EXCHANGE CONTRACTS - SALE OF FOREIGN CURRENCY	470	Record, at fair value, the foreign exchange contract for the sale of foreign currency.
4.7.1.02.10.00-7	Spot Settlement	-
4.7.1.02.20.00-4	Future Settlement	-
4.7.1.05.00.00-9	FINANCIAL DERIVATIVE INSTRUMENTS - ASSET PORTFOLIO HEDGE - LIG	470	Record obligations related to financial derivative instruments contracted with the objective of hedging asset portfolios securing guaranteed real estate notes (LIG).
4.7.1.06.00.00-2	GOLD PURCHASE CONTRACTS	470	Record, at fair value, the gold purchase contract.
4.7.1.07.00.00-5	GOLD SALE CONTRACTS	470	Record, at fair value, the gold sale contract.
4.7.1.10.00.00-3	SWAP OPERATIONS	470	Record, at fair value, the differential to be paid related to a swap contract.
4.7.1.30.00.00-1	FORWARD PURCHASES TO BE PAID	470	Record, at fair value, the forward purchase contract of shares, other financial and non-financial assets, except when resulting from a foreign exchange or gold contract.
4.7.1.30.10.00-8	Share Operations	-
4.7.1.30.30.00-2	Operations with Other Financial Assets	470
4.7.1.30.40.00-9	Operations with Financial Assets and Commodities	-
4.7.1.40.00.00-0	FORWARD SALES TO BE DELIVERED	470	Record, at fair value, the forward sale contract of shares, other financial and non-financial assets, except when resulting from a foreign exchange or gold contract.
4.7.1.40.10.00-7	Share Operations	-
4.7.1.40.30.00-1	Operations with Other Financial Assets	-
4.7.1.40.40.00-8	Operations with Non-Financial Assets	-
4.7.1.50.00.00-9	FUTURES MARKETS - DAILY ADJUSTMENTS TO BE PAID	470	Record the values of positive daily adjustments to be paid, calculated by exchanges, resulting from operations with shares, currencies, interest rates, other financial and non-financial assets, carried out in the futures market.
4.7.1.60.00.00-8	PREMIUMS OF LAUNCHED OPTIONS - SHARES	470	Record, at fair value, the premium related to the launch of call and/or put options on shares, until maturity or settlement of the operation.
4.7.1.60.10.00-5	Sale of Call Options	-
4.7.1.60.20.00-2	Sale of Put Options	-
4.7.1.70.00.00-7	PREMIUMS OF LAUNCHED OPTIONS - OTHER ASSETS, EXCEPT SHARES	470	Record, at fair value, the premium related to the launch of call and/or put options on financial assets (except shares) and/or non-financial assets, until maturity or settlement of the operation.
4.7.1.70.10.00-4	Sale of Call Options	-
4.7.1.70.20.00-1	Sale of Put Options	-
4.7.1.80.00.00-6	CREDIT DERIVATIVES	470	Record the obligations related to credit derivatives.
4.7.1.80.10.00-3	Credit Swap	-	Record, at fair value, the obligations to credit risk assumed in credit swap operations.
4.7.1.80.30.00-7	Total Return Rate Swap	-	Record, at fair value, the amount to be paid in total return rate swap operations.
4.7.1.85.00.00-1	OTHER FINANCIAL DERIVATIVE INSTRUMENTS	470	Record, at fair value, the obligations related to financial derivative instruments for which there is no specific account.

" (NR)

"Annex VIII

List of Accounting Items of
Subgroup 4.8.0.00.00.00-0 PROVISIONS AND OTHER OBLIGATIONS WITH FINANCIAL INSTRUMENTS


Account Code	Account Name	Estban	Function
4.8.0.00.00.00-0	PROVISIONS AND OTHER OBLIGATIONS WITH FINANCIAL INSTRUMENTS	-
4.8.1.00.00.00-7	Credit Commitments and Credits to be Released	-
4.8.1.10.00.00-6	PROVISION FOR EXPECTED LOSSES WITH CREDIT COMMITMENTS	500	Record the provision for expected losses associated with credit risk with credit commitments.
4.8.1.20.00.00-5	PROVISION FOR EXPECTED LOSSES WITH CREDITS TO BE RELEASED	500	Record the provision for expected losses associated with credit risk with credits to be released.
4.8.3.00.00.00-1	Financial Guarantees Provided	-
4.8.3.10.00.00-0	REVENUES TO BE APPROPRIATED - PREMIUMS RECEIVED FOR FINANCIAL GUARANTEES PROVIDED	500	Record the revenues to be appropriated related to premiums received for financial guarantees provided.
4.8.3.20.00.00-9	PROVISION FOR EXPECTED LOSSES WITH FINANCIAL GUARANTEES PROVIDED	500	Record provision for expected losses associated with credit risk with financial guarantees provided that exceed the value of revenues to be appropriated from premiums received.
4.8.5.00.00.00-5	Operating Leasing Operations	-
4.8.5.10.00.00-4	PROVISION FOR EXPECTED LOSSES ASSOCIATED WITH CREDIT RISK	500	Record the provision for expected losses associated with credit risk on outstanding operating lease operations.
4.8.8.00.00.00-6	Obligations for Loans of Financial Instruments	-
4.8.8.10.00.00-5	AMOUNTS PAYABLE FOR LOANS OF FINANCIAL INSTRUMENTS	500	Record the amounts payable for loans of financial instruments.
4.8.8.50.00.00-1	OBLIGATIONS FOR SALE OF THIRD-PARTY FINANCIAL INSTRUMENTS LOANED	500	Record the obligations for the sale of third-party financial instruments loaned.

" (NR)

"Annex IX

List of Accounting Items of
Subgroup 4.9.0.00.00.00-3 OTHER OBLIGATIONS

Account Code	Account Name	Status	Function
4.9.0.00.00.00-3	OTHER LIABILITIES	-
4.9.1.00.00.00-0	Collection and Collection of Taxes and Similar Items	-
4.9.1.10.00.00-9	IOF TO BE PAID	481	Record the value of the Tax on Credit, Exchange, and Insurance Operations, and on Operations Related to Securities, to be paid.
4.9.1.10.10.00-6	Credit Operations	-
4.9.1.10.20.00-3	Exchange Operations	-
4.9.1.10.30.00-0	Insurance Operations	-
4.9.1.10.40.00-7	Operations with Securities	-
4.9.1.10.99.00-3	Other Receivables	-	Record any eventual legal and regulatory increases.
4.9.1.20.00.00-8	PROAGRO TO BE PAID	487	Record values related to the additional charge and fines applicable to financing supported by the Agricultural Activity Guarantee Program (PROAGRO).
4.9.1.20.10.00-5	Additional Charge	-
4.9.1.20.20.00-2	Fines	-
4.9.1.25.00.00-3	PROAGRO RESOURCES	487	Record collected resources from the additional charge, fines, and other charges to be paid to the Central Bank of Brazil, related to contracts signed according to the new regulation of the Agricultural Activity Guarantee Program (PROAGRO).
4.9.1.25.10.00-0	Additional Charge	-
4.9.1.25.20.00-7	Fines	-
4.9.1.30.00.00-7	UNION CONTRIBUTION RECEIPTS	487	Record union contribution receipts for transfer to Caixa Econômica Federal, within the regularly established deadlines.
4.9.1.35.00.00-2	SOCIAL SECURITY CONTRIBUTION RECEIPTS	482	Record social security contribution receipts,
4.9.1.35.10.00-9	Federal	-
4.9.1.35.20.00-6	State and Municipal	-
4.9.1.40.00.00-6	RECEIPTS OF STATE AND MUNICIPAL TAXES	483	Record receipts of state and municipal taxes.
4.9.1.40.10.00-3	State	-
4.9.1.40.20.00-0	Municipal	-
4.9.1.50.00.00-5	RECEIPTS OF FEDERAL TAXES	484	Record receipts resulting from federal taxes.
4.9.1.60.00.00-4	FGTS RECEIPTS	485	Record movements of values related to the Time Service Guarantee Fund.
4.9.1.60.30.00-5	Eventual	-
4.9.1.60.40.00-2	Active Debt - FGTS	-
4.9.1.60.50.00-9	Collection to be Transferred	-
4.9.3.00.00.00-4	Social and Statutory	-
4.9.3.10.00.00-3	CAPITAL REMUNERATION TO BE PAID	500	Record capital remuneration, declared or proposed, that constitutes a present obligation at the date of the balance sheet or financial statements.
4.9.3.10.10.00-0	Dividends	-
4.9.3.10.20.00-7	Interest on Own Capital	-
4.9.3.10.30.00-4	Cash Bonuses	-
4.9.3.10.50.00-8	Interest on Cooperative Social Capital	-
4.9.3.10.90.00-6	Other Capital Remuneration	-
4.9.3.15.00.00-8	PROVISION FOR PROFIT SHARING	500	Record the value of the provision constituted to cover expenses with sharing and bonuses, including the amount to be transferred to the National Treasury, if applicable.
4.9.3.20.00.00-2	TECHNICAL, EDUCATIONAL, AND SOCIAL ASSISTANCE FUND	-	Record values related to the Technical, Educational, and Social Assistance Fund (FATES), including the result of acts with non-members.
4.9.3.20.10.00-9	Result of Acts with Members	-	Record the portion of net surpluses of the year determined by cooperatives under Article 28, item II, of Law No. 5,764, of 1971.
4.9.3.20.20.00-6	Result of Acts with Non-Members	-	Record the result obtained by the cooperative in carrying out acts with non-members under Article 87 of Law No. 5,764, of 1971.
4.9.3.25.00.00-7	VOLUNTARY FUNDS	-	Record resources of voluntary funds that represent obligations and are destined for specific purposes, constituted with net surpluses determined at the end of the social year of credit cooperatives, as provided in § 1 of Article 28 of Law No. 5,764, of 1971.
4.9.3.30.00.00-1	BONUSES AND PARTICIPATIONS TO BE PAID	500	Record bonuses and participations to be paid.
4.9.3.40.00.00-0	TAXES AND PARTICIPATIONS DUE TO PARENT COMPANY ABROAD	500	Record taxes and participations due by foreign banks headquartered in Brazil to the parent company abroad.
4.9.3.55.00.00-4	DEPOSIT FOR GUARANTEE OF REQUIRED EQUITY	500	Record values received from shareholders or partners in cash or securities to cover the deficiency found in the institution's equity classification to the minimum value established by regulation.
4.9.3.70.00.00-7	NET SURPLUSES TO BE DISTRIBUTED	-	Record the value of surpluses to be distributed.
4.9.3.80.00.00-6	CAPITAL SHARES TO BE PAID	-	Record the value of capital shares to be paid to cooperative members.
4.9.4.00.00.00-1	Fiscal and Social Security	-
4.9.4.10.00.00-0	TAXES AND CONTRIBUTIONS ON PROFITS TO BE PAID	500	Record the value of income tax, social contribution, and others, to be paid.
4.9.4.15.00.00-5	PROVISION FOR TAXES AND CONTRIBUTIONS ON PROFITS	500	Record the value of the provision constituted to cover expenses with income tax, social contribution, and others.
4.9.4.20.00.00-9	TAXES AND CONTRIBUTIONS TO BE PAID	500	Record taxes and contributions to be paid due by the institution or withheld at source, such as: withholding income tax, other taxes and fees, and social security contributions and other charges.
4.9.4.20.10.00-6	Taxes and Contributions on Third-Party Services	-	Record taxes and contributions on services provided by third parties withheld by the institution or entity and not yet paid.
4.9.4.20.20.00-3	Taxes and Contributions on Salaries	-	Record taxes and contributions on salaries withheld by the institution or entity or its responsibility and not yet paid.
4.9.4.20.90.00-2	Others	-	Record other taxes and contributions due by the institution or entity and not yet paid.
4.9.4.30.00.00-8	PROVISION FOR DEFERRED TAXES AND CONTRIBUTIONS	500	Record values related to the provision for taxes and contributions to be paid in future periods.
4.9.4.30.20.00-2	Provisions for Investment Premiums Based on Expectation of Future Profitability	-
4.9.4.30.30.00-9	Provisions for Actuarial Assets of Defined Benefit Pension Funds with Unrestricted Access	-
4.9.4.30.99.00-2	Others	-
4.9.5.00.00.00-8	Negotiation and Intermediation of Values	-
4.9.5.05.00.00-3	ACQUISITION AND SUBSCRIPTION OF TITLES RESULTING FROM ISSUANCE	500	Record, in the name of various creditors, obligations arising from the acquisition and subscription of fixed or variable income securities. This account must contain the following internal sub-accounts: I - Underwriting Contracts, intended for recording obligations arising from underwriting contracts in which the company commits to subscribe to the entire issuance (firm) or the surplus of the issuance (stand by); and II – Others.
4.9.5.10.00.00-7	REGISTRATION AND SETTLEMENT EXCHANGES	500	Record values related to operations carried out on stock exchanges, for own account and clients, as well as the corresponding settlements. This account must contain the following internal sub-accounts: I - Financial Compensation, intended for recording purchase and sale operations of securities traded on stock exchange floors, as well as payments and receipts of balances from each floor, exclusively in operations for clients; II - Operations for Own Account, intended for recording purchase and sale operations of securities traded on stock exchange floors, as well as payments and receipts of balances from each floor, exclusively in operations for own account; III - Operation Registration Fees, intended for recording Action Negotiation Notice (ANA) fees for futures, forward, options, and other fee operations; IV - Diverse Operations, intended for recording buyback differences; V - Diverse Operations, intended for recording buyback differences, telex and telephone fees, representations, and other values debited or credited by Registration and Settlement Exchanges; VI - Auctions of Incentivized Funds, intended for recording broker responsibilities towards Registration and Settlement Exchanges for stock purchase operations in special auctions of incentivized investment funds; VII - Profits from Third-Party Futures Market to Receive, intended for recording profits resulting from covered sales and early closure of client futures market positions, retained on stock exchanges; and VIII - Profits from Own Futures Market to Receive, intended for recording profits resulting from covered sales and early closure of own futures market positions, retained on stock exchanges.
4.9.5.15.00.00-2	COMMISSIONS AND BROKERAGE TO BE PAID	500	Record the value of commissions and brokerage due.
4.9.5.21.00.00-9	SHARES TO BE ISSUED	-	Record the value of resources received from investors, pending the issuance of shares.
4.9.5.24.00.00-8	SHARES TO BE REDEEMED	-	Record the Fund's obligations regarding requested redemptions.
4.9.5.30.00.00-5	CREDITORS IN SETTLEMENT ACCOUNTS PENDING	500	Record values received and paid for the realization of business with fixed income securities, stocks, commodities, and financial assets. This account must: I - have daily balance control per client, to show, by the net value of the operation note: a) expired and unsettled operations; and b) operations to be settled in D+1 to D+5; and II - contain the following internal sub-accounts: a) directors, managing partners, shareholders, and partners; b) market institutions; c) natural and legal persons; and d) affiliated companies.
4.9.5.33.00.00-4	INTERFINANCIAL APPLICATIONS OF THIRD PARTIES TO SETTLE	500	Record, temporarily, the value of interfinancial applications to be settled later with CETIP, on behalf of other institutions.
4.9.5.34.00.00-7	INTERFINANCIAL RAISING OF THIRD PARTIES TO REDEEM	500	Record, temporarily, the value of interfinancial raising to be redeemed later with CETIP, on behalf of other institutions.
4.9.5.40.00.00-4	OPERATIONS WITH FINANCIAL ASSETS AND COMMODITIES TO SETTLE	500	Record values related to operations carried out with commodities and financial assets on commodity and futures exchanges, for own account and clients, as well as the corresponding settlements.
4.9.5.48.00.00-8	MARGIN OPERATIONS - VALUE FLUCTUATIONS	-	Record fluctuations in the market value of stocks traded in margin account operations, exclusively regarding titles in the own portfolio.
4.9.5.58.00.00-7	OBLIGATIONS FOR GOLD LOANS	500	Record obligations assumed by gold loan contracts, adjusted by the market value of the metal, provided by the Central Bank of Brazil, and by charges established in the contracts.
4.9.5.80.00.00-0	CLIENTS - MARGIN PURCHASE ACCOUNT	-	Record the value of the company's liabilities resulting from receiving cash guarantees related to financing for the acquisition of stocks, in margin account operations. In the accounting of this account, the institution must maintain analytical controls that allow identifying depositors and the characteristics of the contracted operations.
4.9.5.85.00.00-5	CLIENTS - MARGIN SALE ACCOUNT	-	Record the proceeds from stock sales in margin account operations, charges (brokerage and interest), and withdrawals by loan borrowers inherent to these operations, as well as cash guarantees received.
4.9.5.85.10.00-2	Own	-
4.9.5.85.20.00-9	Third Parties	-
4.9.5.90.00.00-9	OTHER LIABILITIES FOR NEGOTIATION AND INTERMEDIATION OF VALUES	500	Record values for which there are no specific accounts in the breakdown.
4.9.6.00.00.00-5	Resources for Specific Destination	-
4.9.6.10.00.00-4	LIABILITIES FOR LOTTERY OPERATIONS	500	Record the value of liabilities resulting from resources from operations related to lotteries.
4.9.6.30.00.00-2	LIABILITIES FOR SOCIAL FUNDS AND PROGRAMS	500	Record the value of liabilities resulting from resources from social funds and programs managed by the institution.
4.9.6.50.00.00-0	LIABILITIES FOR FINANCIAL AND DEVELOPMENT FUNDS	500	Record resources from funds or special programs funded with government or public entity resources, administered by the institution, destined for specific government interest plans, as well as other funds administered by official institutions.
4.9.6.50.10.00-7	PIS Funds - Pasep	-
4.9.6.50.20.00-4	Merchant Marine Fund - FMM	-
4.9.6.50.30.00-1	Social Investment Fund - Finsocial	-
4.9.6.50.90.00-3	Other Funds and Programs	-
4.9.7.00.00.00-2	Special Operations	-
4.9.7.04.00.00-4	FEDERAL GOVERNMENT - SUPPLYING RESOURCES FOR SPECIAL APPLICATIONS	467	Record the movement of Federal Government resources to be applied by the Bank.
4.9.7.40.00.00-8	FEDERAL GOVERNMENT - SUPPLIES FOR SPECIAL OPERATIONS	467	Record Federal Government resources transferred for the execution of services and programs of government interest.
4.9.7.45.00.00-3	SECTORAL INVESTMENT FUND	467	Record the movement of FISET resources, administered and operated by the Bank under Decree-Law No. 1,376, of 1974.
4.9.7.60.00.00-6	FEDERAL GOVERNMENT - RECEIPTS FROM SPECIAL OPERATIONS - TO BE PAID	467	Record receipts in favor of the Federal Government related to services and programs of government interest.
4.9.8.00.00.00-9	Diverse Liabilities	-
4.9.8.13.00.00-7	ADVANCED ADMINISTRATION FEE	-	Record values of administration fees received in advance, according to specific regulation.
4.9.8.15.00.00-3	NON-FINANCIAL ASSETS TO BE DELIVERED RESULTING FROM ADVANCED RECEIPTS	500	Record values related to non-financial assets that the institution must deliver due to advanced receipts.
4.9.8.15.10.00-0	Gold	-
4.9.8.15.90.00-6	Others	-
4.9.8.20.00.00-7	LIABILITIES IN FOREIGN CURRENCY	-	Record liabilities in foreign currency for which there is no specific account.
4.9.8.55.00.00-9	LIABILITIES LINKED TO THE NATIONAL TREASURY	-	Record BNDES liabilities to the National Treasury pending resolution.
4.9.8.60.00.00-3	RIGHTS FOR RESTITUTION	-	Record values that have effectively entered the estate's assets and belong to third parties.
4.9.8.60.10.00-0	Liabilities for Transfers	-
4.9.8.60.20.00-7	Liabilities for Custody	-
4.9.8.65.00.00-8	PREFERENTIAL CREDITORS	-	Record the value of liabilities that have preference, established by law, over other admitted credits.
4.9.8.65.10.00-5	Labor Credits	-
4.9.8.65.15.00-0	Federal Tax Credits	-
4.9.8.65.20.00-2	State Tax Credits	-
4.9.8.65.25.00-7	Municipal Tax Credits	-
4.9.8.65.30.00-9	Parafiscal Credits	-
4.9.8.65.35.00-4	Other Federal Credits	-
4.9.8.65.40.00-6	Other State Credits	-
4.9.8.65.45.00-1	Other Municipal Credits	-
4.9.8.65.70.00-7	Fund Reserve - Art. 27 of Law No. 6024/74	-
4.9.8.65.80.00-4	Provision for Preferential Creditors	-
4.9.8.70.00.00-2	ESTATE CHARGES AND DEBTS	-	Record the value of maintenance obligations and loans taken by the estate, as charges, and those determined by law or the judiciary, as estate debts.
4.9.8.75.00.00-7	PRIVILEGED CREDITORS	-	Record the value of credits that enjoy privileges, as per law, over other admitted credits.
4.9.8.75.10.00-4	Credits with Real Right of Guarantee	-
4.9.8.75.20.00-1	Credits with Special Privilege	-
4.9.8.75.30.00-8	Credits with General Privilege	-
4.9.8.75.70.00-6	Fund Reserve - Art. 27 of Law No. 6024/74	-
4.9.8.75.80.00-3	Provision for Privileged Creditors	-
4.9.8.80.00.00-1	UNSECURED CREDITORS	-	Record the value of credits that do not enjoy any guarantees or privileges.
4.9.8.80.10.00-8	Unsecured Credits	-
4.9.8.80.70.00-0	Fund Reserve - Art. 27 of Law 6024/74	-
4.9.8.80.80.00-7	Provision for Unsecured Creditors	-
4.9.8.82.00.00-7	LIABILITIES WITH CONSORIUM MEMBERS	-	Record liabilities towards consortium members.
4.9.8.82.05.00-2	Groups in Formation	-	Record values received before the formal constitution of the group, plus remuneration.
4.9.8.82.07.00-0	Unidentified Receipts	-	Record received values whose origin or destination has not been identified, plus remuneration.
4.9.8.82.10.00-4	Contributions from Non-Winning Consortium Members	-	Record values received from non-winning consortium members for the acquisition of goods or services, as a common fund.
4.9.8.85.00.00-6	OTHER PAYABLES	-	Record the value of all other credits not classified in the previous groups.
4.9.8.86.00.00-9	VALUES TO BE TRANSFERRED	-	Record the value received and not yet transferred to third parties by the group related to the administration fee; insurance premiums; fines and late interest; court costs; expenses for registering guarantee contracts; termination penalty; and other resources.
4.9.8.86.10.00-6	Administration Fee	-
4.9.8.86.15.00-1	Insurance Premiums	-
4.9.8.86.20.00-3	Fines and Late Interest	-
4.9.8.86.22.00-1	Termination Penalty	-
4.9.8.86.25.00-8	Court Costs	-
4.9.8.86.30.00-0	Expenses for Registering Guarantee Contracts	-
4.9.8.86.35.00-5	Other Resources	-
4.9.8.86.95.00-7	Values to be Transferred - Closing	-	Record, temporarily, closing balances, before their actual transfer to the resource return accounts.
4.9.8.91.00.00-3	LIABILITIES FOR WINNINGS TO BE DELIVERED	-	Record credits to be transferred to consortium members, for wins in assemblies, plus respective remuneration.
4.9.8.91.10.00-0	Active Winning Consortium Members	-
4.9.8.91.20.00-7	Excluded/Withdrawing Winning Consortium Members	-
4.9.8.92.00.00-6	LIABILITIES WITH THE ADMINISTRATOR	-	Record the value of any consortium group liabilities towards the respective administrator.
4.9.8.93.00.00-9	LIABILITIES FOR RESOURCES OF CLOSED CONSORTIUM GROUPS - UNCLAIMED RESOURCES	-	Record, by consortium administrators, the value of unclaimed resources due to consortium members of groups closed prior to the validity of Law No. 11,795, of 2008.
4.9.8.94.00.00-2	RESOURCES TO BE RETURNED TO CONSORTIUM MEMBERS	-	Record the value of collected resources to be returned to consortium members.
4.9.8.94.10.00-9	Active Assets	-	Record resources to be returned to active consortium members due to amortization excesses.
4.9.8.94.15.00-4	Active - by Allocation	-	Record resources to be returned to active consortium members upon allocation for group closure.
4.9.8.94.20.00-6	Withdrawing or Excluded	-	Record values to be reimbursed to withdrawing or excluded consortium members.
4.9.8.97.00.00-1	LIABILITIES FOR ADVANCES TO THIRD PARTIES	-	Record, by consortium administrators, values transferred due to advances granted to third parties, from group resources, according to current regulation.
4.9.8.98.00.00-4	GROUP RESOURCES	-	Record group resources to be allocated to active consortium members upon group closure.
4.9.8.98.15.00-6	Reserve Fund	-	Record resources received by the group as a reserve fund, plus respective remuneration. This sub-account must be used to record the transfer of values, related to the reserve fund, to be returned to withdrawing or excluded consortium members, transformed into a common fund, or used to cover cash balance adjustments.
4.9.8.98.16.00-5	Reserve Fund Transformed into Common Fund	-	Record resources received by the group as a reserve fund and transformed into a common fund, according to current legislation and contract provisions.
4.9.8.98.17.00-4	Reserve Fund to be Received from Winning Consortium Members	-	Record liabilities for resources to be received from winning consortium members regarding the reserve fund. The balance of this sub-account must, upon receipt of the reserve fund from winning consortium members, be reclassified to sub-account 4.9.8.98.15.00-6 Reserve Fund.
4.9.8.98.18.00-3	(-) Resources Used from Reserve Fund	-	Record values used from the reserve fund according to current legislation and contract provisions.
4.9.8.98.20.00-8	(+/-) Earnings and Fair Value Adjustment of Consortium Group Financial Applications	-	Record the counterpart of remuneration, fair value adjustment, and other situations that impact the value of financial applications made in the name of the consortium group.
4.9.8.98.30.00-5	Fines and Late Interest Retained	-	Record fines and late interest retained by the group.
4.9.8.98.35.00-0	Termination Penalty Retained	-	Record termination penalties retained by the group.
4.9.8.98.40.00-2	Resources in Credit Qualification Process	-	Record values of resources subject to credit qualification processes with administrators under liquidation or bankruptcy proceedings.
4.9.8.98.45.00-7	Cash Balance Adjustment	-	Record the update of availability balances when there is a variation in the price of the good or service between assemblies, making a counterpart with the account RECEIVABLES – CASH BALANCE ADJUSTMENT, code 1.8.7.82.00.00-0 of Cosif.
4.9.8.98.50.00-9	Rights Update	-	Record the counterpart of asset item updates due to positive or negative variation in the price of the good or service.
4.9.8.98.60.00-6	(+/-) Liability Update	-	Record the counterpart of liability item updates due to positive or negative variation in the price of the good or service.

4.9.8.98.90.00-7	(-) Unrecoverable Amounts	-	Record unpaid installments from consortium members after exhausting usual collection procedures, losses determined from the sale of seized or reclaimed goods, amounts not filed in court because they are considered of small value, or other cases characterizing actual loss.
4.9.8.99.00.00-7	OBLIGATIONS OF INSTITUTIONS IN EXTRAJUDICIAL LIQUIDATION - LAW NO. 11.101/2005	-	Record the obligations of institutions in extrajudicial liquidation decreed during the validity of Law No. 11.101, of 2005.
4.9.8.99.05.00-2	Labor Creditors - Salary Nature - Three Previous Months	-
4.9.8.99.10.00-4	Amounts to be Restored	-
4.9.8.99.10.10-7	Obligations Due to Possession of Goods	-
4.9.8.99.10.20-0	Obligations Due to Possession of Thing Sold on Credit – 15 Previous Days	-
4.9.8.99.10.30-3	Obligations Due to Goods That No Longer Exist or Sold	-
4.9.8.99.10.40-6	Obligations Due to Foreign Exchange Operations and External Credits	-
4.9.8.99.10.50-9	Obligations Due to Contractual Revocation or Ineffectiveness	-
4.9.8.99.10.90-1	Other Obligations	-
4.9.8.99.15.00-9	Extra-concursal Creditors	-
4.9.8.99.20.00-1	Labor Creditors	-
4.9.8.99.20.10-4	Enabled Credits	-
4.9.8.99.20.20-7	Fund Reserve – Judicial Actions	-
4.9.8.99.20.30-0	Fund Reserve – Late Enablements and Objections	-
4.9.8.99.20.80-5	Unenabled Obligations	-
4.9.8.99.20.90-8	Provision for Labor Creditors	-
4.9.8.99.30.00-8	Creditors with Real Guarantees	-
4.9.8.99.30.10-1	Enabled Credits	-
4.9.8.99.30.20-4	Fund Reserve – Judicial Actions	-
4.9.8.99.30.30-7	Fund Reserve – Late Enablements and Objections	-
4.9.8.99.30.80-2	Unenabled Obligations	-
4.9.8.99.30.90-5	Provision for Creditors with Real Guarantee	-
4.9.8.99.40.00-5	Tax Creditors	-
4.9.8.99.40.10-8	Federal Tax Credits	-
4.9.8.99.40.20-1	State Tax Credits	-
4.9.8.99.40.30-4	Municipal Tax Credits	-
4.9.8.99.40.40-7	Parafiscal Credits	-
4.9.8.99.40.50-0	Other Federal Credits	-
4.9.8.99.40.60-3	Other State Credits	-
4.9.8.99.40.70-6	Other Municipal Credits	-
4.9.8.99.40.80-9	Fund Reserve – Judicial Actions	-
4.9.8.99.40.85-4	Fund Reserve – Late Enablements and Objections	-
4.9.8.99.40.90-2	Provision for Tax Creditors	-
4.9.8.99.50.00-2	Creditors with Special Privilege	-
4.9.8.99.50.10-5	Enabled Credits	-
4.9.8.99.50.20-8	Fund Reserve – Judicial Actions	-
4.9.8.99.50.30-1	Fund Reserve – Late Enablements and Objections	-
4.9.8.99.50.80-6	Unenabled Obligations	-
4.9.8.99.50.90-9	Provision for Creditors with Special Privilege	-
4.9.8.99.60.00-9	Creditors with General Privilege	-
4.9.8.99.60.10-2	Enabled Credits	-
4.9.8.99.60.20-5	Fund Reserve – Judicial Actions	-
4.9.8.99.60.30-8	Fund Reserve – Late Enablements and Objections	-
4.9.8.99.60.80-3	Unenabled Obligations	-
4.9.8.99.60.90-6	Provision for Creditors with General Privilege	-
4.9.8.99.70.00-6	Unsecured Creditors	-
4.9.8.99.70.10-9	Enabled Credits	-
4.9.8.99.70.20-2	Fund Reserve – Judicial Actions	-
4.9.8.99.70.30-5	Fund Reserve – Late Enablements and Objections	-
4.9.8.99.70.80-0	Unenabled Obligations	-
4.9.8.99.70.90-3	Provision for Unsecured Creditors	-
4.9.8.99.75.00-1	Fines and Pecuniary Penalties	-
4.9.8.99.80.00-3	Subordinated Creditors	-
4.9.8.99.80.10-6	Enabled Credits	-
4.9.8.99.80.20-9	Fund Reserve – Judicial Actions	-
4.9.8.99.80.30-2	Fund Reserve – Late Enablements and Objections	-
4.9.8.99.80.80-7	Unenabled Obligations	-
4.9.8.99.80.90-0	Provision for Subordinated Creditors	-
4.9.8.99.85.00-8	Interest accrued after the decree of the extrajudicial liquidation regime	-
4.9.8.99.90.00-0	Other Liabilities	-
4.9.9.00.00.00-6	Miscellaneous	-
4.9.9.01.00.00-9	OBLIGATIONS FOR PAYMENT TRANSACTIONS	500	Record amounts payable to end users, relating to payment transactions.
4.9.9.02.00.00-2	OBLIGATIONS FOR FEE REFUNDS	500	Record amounts relating to the refund of fees to clients.
4.9.9.02.10.00-9	Natural Persons	-
4.9.9.02.20.00-6	Legal Entities	-
4.9.9.03.00.00-5	OBLIGATIONS FOR SERVICES OF PAYMENT ARRANGEMENT INSTITUTORS	500	Record amounts payable for services and usage rights to payment arrangement institutors, except those relating to the execution of payment transactions.
4.9.9.04.00.00-8	OBLIGATIONS FOR LOANS AND FINANCING BETWEEN PERSONS	-	Record amounts received from creditors and debtors in loan and financing operations between persons.
4.9.9.04.10.00-5	Resources Made Available by Creditors	-	Record amounts made available by creditors to the institution and not yet transferred to debtors.
4.9.9.04.20.00-2	Resources Paid by Debtors	-	Record amounts paid by debtors to the institution and not yet transferred to creditors, including in the case of early payment.
4.9.9.05.00.00-1	ADMINISTRATIVE CHECKS	490	Record checks issued by any branch against the institution's own cash.
4.9.9.06.00.00-4	AMOUNTS TO BE RETURNED TO CLIENTS	500	Record amounts to be returned to clients for which there is no specific heading.
4.9.9.08.00.00-0	AMOUNTS PAYABLE IN FOREIGN CURRENCY	500	Record amounts payable in foreign currency for which there is no specific account.
4.9.9.08.10.00-7	Foreign Currency Payment Orders	-	Record, until effective fulfillment, the value of foreign currency payment orders from abroad already credited to the establishment's account by a foreign banker, to be fulfilled in the country by their equivalent in national currency; and the value of payment orders originating in the country and not fulfilled abroad that have been returned by the correspondent, credited to the establishment's account.
4.9.9.08.90.00-3	Others	-
4.9.9.10.00.00-5	CREDITORS FOR RESOURCES TO BE RELEASED	500	Record resources to be released.
4.9.9.10.10.00-2	Financed	-	Record the amount due to borrowers whose financed properties have been repurchased by the institution, in the event of a balance in favor of the withdrawing borrower.
4.9.9.10.20.00-9	Property Sellers	-	Record the amount due to natural or legal persons who sell properties to borrowers financed by the institution, including the respective remuneration for such amounts, the receipt of which is conditioned on the formalization of the operation.
4.9.9.12.00.00-1	CONTRACTS FOR ASSUMPTION OF OBLIGATIONS	500	Record the value: I - of obligations assumed in contracts for the assumption of obligations; and II - of obligations assumed by the financial institution for the payment of obligations of non-customers, upon receipt of resources from them before the maturity of said obligations. The obligations provided for in item II must be recorded in this title, until the execution of the order and formal settlement.
4.9.9.12.10.00-8	Linked to Operations Carried Out in the Country	-
4.9.9.12.20.00-5	Linked to Operations Carried Out with Abroad	-
4.9.9.15.00.00-0	ADVANCES FOR FUTURE CAPITAL INCREASE	500	Record amounts delivered or credited to the institution intended for subsequent incorporation into capital; the amounts registered in this account must only be transferred to CAPITAL after the Extraordinary General Assembly that deliberates on the capital increase.
4.9.9.17.00.00-6	OBLIGATIONS FOR OPERATIONS LINKED TO ASSIGNMENT	500	Record, by the selling or assigning institution, the obligations arising from operations for the sale or transfer of financial assets that were not written off by it, in whole or in proportion.
4.9.9.17.10.00-3	Of Credit Operations	-
4.9.9.17.20.00-0	Of Financial Leasing Operations	-
4.9.9.17.30.00-7	Of Other Operations with Characteristics of Credit Granting	-
4.9.9.17.35.00-2	Of Payment Transactions	-
4.9.9.17.37.00-0	Of Amounts Receivable relating to Payment Transactions	-
4.9.9.17.40.00-4	Of Other Financial Assets	-	Record obligations arising from operations for the sale or transfer of other financial assets for which there is no specific heading. This heading must have sub-headings for internal use that allow identifying the type of asset.
4.9.9.17.90.00-9	Obligations for Operations Linked to Assignment Early Settlement	-	Record, temporarily, the amounts arising from obligations for operations linked to assignment, in which the client made early payment, in whole or in part, of the assigned credit operation (pre-payment), until the effective transfer of the received resources to the buyer or assignee.
4.9.9.20.00.00-4	OBLIGATIONS FOR ACQUISITION OF GOODS AND RIGHTS	500	Record the value of commitments assumed in the installment acquisition of goods and rights.
4.9.9.23.00.00-3	OBLIGATIONS FOR CONTRIBUTIONS TO THE HOUSING FINANCE SYSTEM (SFH)	500	Record the value of contributions due to the Housing Finance System.
4.9.9.25.00.00-9	OBLIGATIONS FOR OFFICIAL AGREEMENTS	500	Record, in the name of the respective beneficiaries, credits of resources destined for the payment of pensions, allowances, gratuities, and similar, such as those resulting from income transfer programs, object of service provision contracts between the financial institution and the paying entity that characterizes itself as an official body.
4.9.9.25.15.00-1	Social Security Pensions and Allowances	-
4.9.9.25.17.00-9	Social Security - Benefits	-
4.9.9.25.19.00-7	Social Security - Others	-
4.9.9.25.99.00-3	Other Received Resources	-
4.9.9.27.00.00-5	OBLIGATIONS FOR PAYMENT IN THE NAME OF THIRD PARTIES	500	Record, in the name of the respective beneficiaries, credits of resources destined for the payment of salaries, wages, benefits, stipends, pensions, and similar, object of service provision contracts between the financial institution and the entity paying such benefits.
4.9.9.27.05.00-0	Salaries and Wages	-
4.9.9.27.06.00-9	Pensions and Allowances	-
4.9.9.27.10.00-2	Others	-
4.9.9.30.00.00-3	PROVISION FOR PAYMENTS TO BE MADE	500	Record amounts destined for the formation of a provision for payments of charges and expenses of the current month, for which no specific account exists for bookkeeping.
4.9.9.30.10.00-0	Personnel Expenses	-	Record the provisioned value for payments to be made, relating to salary and social charge expenses of the institution or entity, such as vacations, bonuses, fees, labor indemnities, premium leave, production bonuses, benefits and salaries, and 13th Salary.
4.9.9.30.50.00-8	Other Administrative Expenses	-	Record the provisioned value for payments to be made relating to other administrative expenses of the institution.
4.9.9.30.90.00-6	Other Payments	-	Record the provisioned value for other payments to be made by the institution or entity for which there is no specific title.
4.9.9.35.00.00-8	PROVISION FOR CONTINGENCIES	500	Record probable obligations, of uncertain term or value, derived from events already occurred, the settlement of which is expected to result in an outflow of resources from the entity capable of generating economic benefits.
4.9.9.35.10.00-5	Labor	-
4.9.9.35.20.00-2	Fiscal - Judicial Contestation of the Constitutionality of the Law Instituting the Tax	-
4.9.9.35.25.00-7	Other Fiscal Contingencies	-
4.9.9.35.30.00-9	Civil	-
4.9.9.35.40.00-6	Unformalized Obligations	-
4.9.9.35.50.00-3	Restructurings	-
4.9.9.35.60.00-0	Onerous Contracts	-
4.9.9.35.90.00-1	Other Contingencies	-	Record the provision of other contingencies for which there is no specific account, including those resulting from legal or unformalized obligations related to socio-environmental and climate sustainability mechanisms.
4.9.9.55.00.00-6	RESOURCES LINKED TO CREDIT OPERATIONS	500	Record resources in accounts linked to credit operations, in the name of clients, not movable by them and remunerated with the same charges incident on each operation.
4.9.9.60.00.00-0	RESOURCES FROM REALIZED GUARANTEES	500	Record the difference between the higher value determined in the sale of goods received in payment in kind and their debtor balance, while not yet returned to clients.
4.9.9.70.00.00-9	RESOURCES FROM THE EMPLOYMENT GUARANTEE FUND (FGTS) FOR AMORTIZATIONS	500	Record the value of Employment Guarantee Fund resources for amortizations.
4.9.9.80.00.00-8	CAPITAL SUBSCRIPTIONS TO BE PAID UP	500	Record the institution's liabilities for subscribed but not yet paid-up capital in corporate participations.
4.9.9.82.00.00-4	ACTUARIAL LIABILITIES	500	Record actuarial liabilities generated by defined benefit pension funds or employee health plans of which the financial institution is the institutor.
4.9.9.82.10.00-1	Of Defined Benefit Pension Funds	-
4.9.9.82.90.00-7	Others	-
4.9.9.83.00.00-7	AMOUNTS PAYABLE TO THE ADMINISTRATING COMPANY	-	Record amounts due by the Fund to the administrating institution, relating to the administration fee and other obligations.
4.9.9.85.00.00-3	AMOUNTS PAYABLE TO AFFILIATED COMPANIES	500	Record the value of obligations assumed towards affiliated companies.
4.9.9.90.00.00-7	MISCELLANEOUS CREDITORS - ABROAD	500	Record, per holder, the value of the institution's liabilities, in national currency, towards natural and legal persons resident or domiciled abroad, including non-correspondent financial institutions, for which no specific account exists for bookkeeping.
4.9.9.92.00.00-3	MISCELLANEOUS CREDITORS - COUNTRY	500	Record, per holder, the institution's liabilities towards natural or legal persons domiciled in the Country, including resulting from the exercise of mandate, for which no specific account exists for bookkeeping.
4.9.9.94.00.00-9	SPECIFIC OBLIGATIONS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION	-	Record, by the lead institution, in the Analytical Balance Sheet - Prudential Conglomerate, the characteristic obligations of the segments in which the controlled entities not subject to the authorization of the Central Bank of Brazil operate, for which there is no specific title.
4.9.9.99.00.00-4	REVENUES TO BE APPROPRIATED	-	Record revenues received in advance, to be appropriated, by competence, in future periods.

" (NR)

NOTE 481/2024 – BCB/DENOR, OF JULY 26, 2024

Grounds proposal for the issuance of a normative instruction that amends accounting headings of the Demand Liabilities group in the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

Dear Head of Denor,

This Note grounds the proposal for the issuance of a normative instruction that amends accounting headings of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), according to the competence of the Department of Regulation of the Financial System (Denor), in the use of the attribution conferred in art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil (BCB), annex to Resolution BCB No. 340, of September 21, 2023, based on arts. 12 of CMN Resolution No. 4.858, of October 23, 2020, and 10 of BCB Resolution No. 92, of May 6, 2021.

After the conclusion of the harmonization process of the accounting standards provided for in Cosif with the international pronouncement IFRS 9 – Financial Instruments, issued by the International Accounting Standards Board (IASB), it was necessary to promote changes in the account structure of the Cosif chart of accounts, in order to allow the creation of new headings and to meet the needs derived from the implementation of international standards.
Thus, in December 2023, based on BCB Resolution No. 92, of May 6, 2021, normative instructions were issued consolidating the structure of the Cosif chart of accounts, with effect from January 2025. However, after the issuance of the normative instructions, it was found necessary to make some adjustments, in order to incorporate new changes to the account structure, correct improprieties, and improve the quality of the information provided. Furthermore, modifications were made to the chart of accounts structure itself, with the issuance of BCB Resolution No. 390, of June 12, 2024, which amended BCB Resolution No. 92, of 2021, ending the attribute of accounting headings. Thus, it is necessary to adjust the normative instructions previously issued.
Regarding Instruction Normative BCB No. 429, of December 1, 2023, which defines the accounting headings of the Demand Liabilities group in the Cosif chart of accounts, in addition to the exclusion, in all annexes, of the column referring to the attribute, the following changes were implemented:


Proposal
4.2.3.30.00.00-0 REPO TRANSACTIONS TO SETTLE - FREE MOVEMENT	Exclusion
4.2.3.30.02.00-8 Federal Public Bonds - National Treasury	Exclusion
4.2.3.30.90.00-3 Other Fixed Income Titles	Exclusion
4.2.3.40.00.00-9 REPO TRANSACTIONS TO SETTLE - SALE OF THIRD-PARTY FREE MOVEMENT TITLES	Alteration
4.6.1.10.00.00-0 CENTRAL BANK - FINANCIAL LIQUIDITY LINES AND SPECIAL PROGRAMS	Alteration
4.6.1.10.10.00-7 Immediate Liquidity Line (LLI)	Alteration
4.6.1.10.11.00-6 Term Liquidity Line (LLT)	Alteration
4.6.8.60.10.00-1 Amounts Payable	Inclusion
4.6.8.60.10.10-4 Lease Payments	Exclusion
4.6.8.60.10.60-9 (+/-) Remeasurement of Sublease Liability	Exclusion
4.6.8.60.20.10-1 Sublease Payments	Inclusion
4.6.8.60.20.60-6 (+/-) Remeasurement of Sublease Liability	Inclusion
4.7.1.01.10.10-7 Non-Financial Companies	Exclusion
4.7.1.01.10.20-0 Banks	Exclusion
4.7.1.01.10.30-3 Other Financial Entities	Exclusion
4.7.1.01.10.40-6 Other Counterparties	Exclusion
4.7.1.01.20.10-4 Non-Financial Companies	Exclusion
4.7.1.01.20.20-7 Banks	Exclusion
4.7.1.01.20.30-0 Other Financial Entities	Exclusion
4.7.1.01.20.40-3 Other Counterparties	Exclusion
4.7.1.02.10.10-0 Non-Financial Companies	Exclusion
4.7.1.02.10.20-3 Banks	Exclusion
4.7.1.02.10.30-6 Other Financial Entities	Exclusion
4.7.1.02.10.40-9 Other Counterparties	Exclusion
4.7.1.02.20.10-7 Non-Financial Companies	Exclusion
4.7.1.02.20.20-0 Banks	Exclusion
4.7.1.02.20.30-3 Other Financial Entities	Exclusion
4.7.1.02.20.40-6 Other Counterparties	Exclusion
4.7.1.10.00.00-3 SWAP OPERATIONS	Alteration
4.9.4.10.00.00-0 TAXES AND CONTRIBUTIONS ON PROFITS PAYABLE	Alteration
4.9.4.30.10.00-5 Provisions for Supervening Depreciation in Financial Leasing Operations	Exclusion
4.9.8.20.00.00-7 OBLIGATIONS IN FOREIGN CURRENCY	Inclusion
4.9.9.15.00.00-0 ADVANCES FOR FUTURE CAPITAL INCREASE	Alteration

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 proposals for normative acts of general interest of economic agents formulated by bodies and entities of the direct, autarchic, and foundation federal public administration, as well as by collegial bodies through the body or entity responsible for providing administrative support, must be preceded by a Regulatory Impact Analysis (RIA).
However, as provided in art. 4, items II, IV, and VII, of said Decree, the obligation to prepare an RIA may be waived for a normative act that seeks to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives, that seeks to update or revoke norms considered obsolete, without change of merit, and also for normative acts that reduce requirements, obligations, restrictions, requests, or specifications with the objective of reducing regulatory costs. Thus, in light of these provisions, the normative instruction now proposed is exempt from the preparation of an RIA.

For your consideration.

UVERLAN RODRIGUES PRIMO
Deputy Chief

Agreed.

GILNEU FRANCISCO ASTOLFI VIVAN
Department Head

Normative Instruction BCB No. 496 of July 26, 2024

Lineage: In force

Timeline