RegAlert2024-07-26 | Instrução Normativa BCB 498Added · Updated
Normative Instruction BCB No. 498 — Amends Normative Instruction BCB No. 431 of December 1, 2023, to define accounting items for the Creditor Result group of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)
Institutions authorized by the Central Bank of Brazil must register effective revenues and other creditor results in group 7.0.0.00.00.00-3, segregated into subgroups using codes and names from Annexes I to III, while complying with Law No. 13,874/2019. This rule amends Normative Instruction BCB No. 431/2023, entering into force on August 1, 2024.
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Resolution No. 222
NORMATIVE INSTRUCTION BCB No. 498, OF JULY 26, 2024
Amends
Normative Instruction BCB No. 431, of December 1, 2023, which defines the accounting items of the Creditor Result group in the list of accounts 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), using the authority conferred upon him by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, based on arts. 12 of CMN Resolution No. 4,858, of October 23 2020, and 10 of BCB Resolution No. 92, of May 6, 2021,
R E S O L V E :
Art.
1º The Normative Instruction BCB No. 431, of December 1, 2023, published in the Official Gazette of the Union on December 14, 2023, shall enter into force with the following changes:
"Art.
2º The institutions mentioned in art. 1º must register the institution's effective revenues in the period and other creditor results in group 7.0.0.00.00.00-3 Creditor Result, segregated into subgroups, observing the breakdowns and the respective codes and names of the accounts and functions defined in Annexes I to III, as detailed below:
......................................................................................................................." (NR)
Art. 2º The Normative
Instruction BCB No. 431, of 2023, shall enter into force with its Annexes I, II and III 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 7.1.0.00.00.00-6 OPERATING REVENUES
| Account Code | Account Name | Status | Function |
|---|---|---|---|
| 7.1.0.00.00.00-6 | OPERATIONAL REVENUES | - | |
| 7.1.1.00.00.00-3 | Income from Credit Operations | - | |
| 7.1.1.03.00.00-2 | INCOME FROM ADVANCES TO DEPOSITORS | 711 | Record income from advances to depositors. |
| 7.1.1.05.00.00-8 | INCOME FROM LOANS | 711 | Record income from loans. |
| 7.1.1.05.30.00-9 | Income - Overdraft | - | |
| 7.1.1.05.31.00-8 | Income - Overdraft MEI | - | |
| 7.1.1.05.35.00-4 | Income - Overdraft - Legal Entity | - | |
| 7.1.1.05.99.00-2 | Income - Other Loans | - | |
| 7.1.1.10.00.00-2 | INCOME FROM RIGHTS TO CREDIT DISCOUNTED | 711 | Record income from operations under the discounting of credit rights modality. |
| 7.1.1.15.00.00-7 | INCOME FROM FINANCING | 711 | Record income from financing, segregated into internal subheadings to identify income on each of the funds, programs, or credit lines. |
| 7.1.1.18.00.00-6 | INCOME FROM FINANCING TO FINANCIAL AGENTS | 711 | Record income from financing to financial agents. |
| 7.1.1.20.00.00-1 | INCOME FROM EXPORT FINANCING | 711 | Record income from financing for export production. |
| 7.1.1.23.00.00-0 | INCOME FROM FOREIGN CURRENCY FINANCING | 711 | Record income from foreign currency financing. |
| 7.1.1.25.00.00-6 | INCOME FROM FINANCING WITH INTERMEDIATION | 711 | Record income from financing operations with intermediation. |
| 7.1.1.41.00.00-2 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH FREE RESOURCES | 711 | Record income from rural financing granted with free resources. |
| 7.1.1.42.00.00-5 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH DIRECTED RESOURCES AT SIGHT | 711 | Record income from rural financing granted with sight resources (mandatory). |
| 7.1.1.43.00.00-8 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH DIRECTED RESOURCES FROM RURAL SAVINGS | 711 | Record income from rural financing granted with Rural Savings resources. |
| 7.1.1.44.00.00-1 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH DIRECTED RESOURCES FROM LCA | 711 | Record income from rural financing granted with Agribusiness Credit Note (LCA) resources. |
| 7.1.1.46.00.00-7 | INCOME FROM RURAL FINANCING - APPLICATIONS WITH RESOURCES FROM PUBLIC SOURCES | 711 | Record income from rural financing granted with resources from government agencies or entities. |
| 7.1.1.55.00.00-3 | INCOME FROM AGROINDUSTRIAL FINANCING | 711 | Record income from agroindustrial financing. |
| 7.1.1.60.00.00-7 | INCOME FROM REAL ESTATE DEVELOPMENT FINANCING | 711 | Record income from real estate development financing. |
| 7.1.1.65.00.00-2 | INCOME FROM HOUSING FINANCING | 711 | Record income from housing financing. |
| 7.1.1.70.00.00-6 | INCOME FROM INFRASTRUCTURE AND DEVELOPMENT FINANCING | 711 | Record income from infrastructure and development financing. |
| 7.1.1.85.00.00-0 | INCOME FROM MARGIN ACCOUNT FINANCING | 711 | Record income from margin account financing. |
| 7.1.2.00.00.00-0 | Leasing Income | - | |
| 7.1.2.40.00.00-6 | LESSOR | 711 | Record, by the lessor, revenues from leasing contracts. |
| 7.1.2.40.10.00-3 | Financial | - | Record, by the lessor, financial revenues from financial leasing contracts. |
| 7.1.2.40.20.00-0 | Operational | 711 | Record, by the lessor, revenues from operational leasing contracts. |
| 7.1.2.50.00.00-5 | LESSOR - SUBLEASING | 711 | Record, by the intermediate lessor, revenues from subleasing contracts. |
| 7.1.2.50.10.00-2 | Financial | - | Record, by the intermediate lessor, financial revenues from financial subleasing contracts. |
| 7.1.2.50.20.00-9 | Operational | - | Record, by the intermediate lessor, revenues from operational subleasing contracts. |
| 7.1.2.60.00.00-4 | LESSEE | 711 | Record, by the lessee, revenues from leasing operations. |
| 7.1.2.60.80.00-0 | Gain on Sale-Leaseback Operations | - | |
| 7.1.2.60.90.00-7 | Other Revenues | - | |
| 7.1.2.85.00.00-7 | SUBLESSEE | 711 | Record, by the sublessee, revenues from subleasing operations. |
| 7.1.4.00.00.00-4 | Income from Interfinancial Liquidity Applications | - | |
| 7.1.4.10.00.00-3 | INCOME FROM APPLICATIONS IN REPURCHASE OPERATIONS | 711 | Record income from applications in repurchase operations. |
| 7.1.4.10.10.00-0 | Funded Position | - | |
| 7.1.4.10.20.00-7 | Financed Position | - | |
| 7.1.4.10.40.00-1 | Sold Position | - | |
| 7.1.4.20.00.00-2 | INCOME FROM APPLICATIONS IN INTERFINANCIAL DEPOSITS | 711 | Record income from interfinancial deposits. |
| 7.1.4.40.00.00-0 | INCOME FROM VOLUNTARY APPLICATIONS AT THE CENTRAL BANK | 711 | Record income from voluntary applications at the Central Bank of Brazil. |
| 7.1.5.00.00.00-1 | Income from Securities and Financial Derivative Instruments | - | |
| 7.1.5.10.00.00-0 | INCOME FROM FIXED INCOME SECURITIES | 711 | Record income from fixed income securities. This account must contain the following internal subheadings: I) federal public bonds; II) state and municipal bonds; III) bank deposit certificates; IV) bills of exchange; V) mortgage notes; VI) debentures; VII) Eletrobrás obligations; VIII) agrarian debt bonds; IX) mortgage certificates; X) fixed income fund shares; XI) titles linked to prepaid account balances; and XII) others. |
| 7.1.5.13.00.00-9 | INCOME FROM CERTIFICATES OF STRUCTURED OPERATIONS | 711 | Record income related to the application component in Structured Operation Certificates (COE). |
| 7.1.5.15.00.00-5 | INCOME FROM SECURITIES AND FINANCIAL ASSETS ABROAD | 711 | Record income from applications in securities and financial assets abroad. |
| 7.1.5.20.00.00-9 | INCOME FROM VARIABLE INCOME SECURITIES | 711 | Record income from variable income securities that constitute effective revenue of the institution in the period. This account must contain the following internal subheadings: I - shares of open companies; II - shares of closed companies; III - variable income fund shares; and IV - others. |
| 7.1.5.40.00.00-7 | INCOME FROM APPLICATIONS IN INVESTMENT FUNDS | 711 | Record income from investment funds. This account must contain the following internal subheadings: I - financial application funds; II - mutual fixed income funds; and III - others. |
| 7.1.5.50.00.00-6 | INCOME FROM APPLICATIONS IN THE SOCIAL DEVELOPMENT FUND | 711 | Record income from the Social Development Fund. |
| 7.1.5.75.00.00-9 | PROFITS FROM FIXED INCOME SECURITIES | 711 | Record profits realized from the definitive sale of fixed income securities. |
| 7.1.5.80.00.00-3 | INCOME FROM DERIVATIVE OPERATIONS | 711 | Record income from derivative financial instrument operations according to the modality, corresponding to the positive fair value adjustment of the instruments. |
| 7.1.5.80.01.00-2 | Foreign Exchange Contract - Purchase of Foreign Currency | - | |
| 7.1.5.80.02.00-1 | Foreign Exchange Contract - Sale of Foreign Currency | - | |
| 7.1.5.80.05.00-8 | Financial Derivative Instruments - Asset Portfolio Hedge - LIG | - | |
| 7.1.5.80.06.00-7 | Gold Purchase Contracts | - | |
| 7.1.5.80.07.00-6 | Gold Sale Contracts | - | |
| 7.1.5.80.11.00-9 | Swap Operations | - | |
| 7.1.5.80.21.00-6 | Forward Purchases | - | |
| 7.1.5.80.25.00-2 | Forward Sales | ||
| 7.1.5.80.31.00-3 | Futures | - | |
| 7.1.5.80.39.00-5 | Options - Shares | - | |
| 7.1.5.80.42.00-9 | Options - Other Assets, Except Shares | - | |
| 7.1.5.80.60.00-5 | Credit Derivatives | - | |
| 7.1.5.80.90.00-6 | Other Financial Derivative Instruments | - | |
| 7.1.6.00.00.00-8 | Income from Other Operations with Credit Characteristics | ||
| 7.1.6.11.00.00-0 | INCOME FROM CREDITS FROM HONORED GUARANTEES AND BAIL | 711 | Record income from credits from honored guarantees and bail. |
| 7.1.6.21.00.00-9 | FOREIGN EXCHANGE CONTRACT ADVANCE | 711 | Record income from foreign exchange contract advances. |
| 7.1.6.31.00.00-8 | INCOME FROM SECURITIES WITH CREDIT GRANTING CHARACTERISTICS | 711 | Record income from credits from securities with credit granting characteristics. |
| 7.1.6.41.00.00-7 | CREDITS FROM INSTALLMENT SALE OF NON-FINANCIAL ASSETS | 711 | Record income from credits, from installment sales, of non-financial assets, received or owned. |
| 7.1.6.91.00.00-2 | INCOME FROM OTHER OPERATIONS WITH CREDIT GRANTING CHARACTERISTICS | 711 | Record income from other operations with credit granting characteristics. |
| 7.1.7.00.00.00-5 | Service Provision Revenue | - | |
| 7.1.7.01.00.00-8 | FEE REVENUE - NATURAL PERSONS AND MEI | 711 | Record revenues from fees for natural persons and individual microentrepreneurs. |
| 7.1.7.01.10.00-5 | Service Package | - | |
| 7.1.7.01.15.00-0 | Overdraft Fee | - | |
| 7.1.7.01.70.00-7 | Fees - Priority Services | - | |
| 7.1.7.01.75.00-2 | Fees - Differentiated Services | - | |
| 7.1.7.01.80.00-4 | Fees - Special Services | - | |
| 7.1.7.01.90.00-1 | Other Fees | - | |
| 7.1.7.02.00.00-1 | FEE REVENUE - LEGAL ENTITIES | 711 | Record revenues from fees for legal entities. |
| 7.1.7.02.10.00-8 | Service Package | - | |
| 7.1.7.02.15.00-3 | Overdraft Fee | - | |
| 7.1.7.02.90.00-4 | Other Fees | - | |
| 7.1.7.05.00.00-0 | REVENUES FROM PAYMENT SERVICES | 711 | Record revenues from payment arrangement services. |
| 7.1.7.05.05.00-5 | Card Annual Fee | - | Record revenues from card annual fee charges. |
| 7.1.7.05.05.10-8 | Pre-paid Payment Instruments | - | |
| 7.1.7.05.05.20-1 | Post-paid Payment Instruments | - | |
| 7.1.7.05.06.00-4 | Other Card Fees | - | Record revenues from other card fee charges. |
| 7.1.7.05.06.10-7 | Pre-paid Payment Instruments | - | |
| 7.1.7.05.06.20-0 | Post-paid Payment Instruments | - | |
| 7.1.7.05.10.00-7 | Interchange Fee | - | Record values paid to the payment instrument issuer, for transactions established within the payment arrangement. |
| 7.1.7.05.20.00-4 | Accreditation | - | Record effective revenue resulting from the discount rate applied to the transaction value and charged by the accredited network, net of values repaid to other participants or arrangers. |
| 7.1.7.05.30.00-1 | Arrangement Fees | - | Record values directly associated with transactions performed and charged by the accredited network, constituting effective revenue of the arranger. |
| 7.1.7.05.40.00-8 | Payment Transaction Initiation | - | Record values from the payment service provider, charged for the payment transaction initiation service, except those resulting from instant payment transactions within PIX or other revenues for which specific rubrics exist. |
| 7.1.7.05.50.00-5 | PIX | - | Record values charged to end users or indirect participants of the instant payment system, resulting from the execution of instant payment transactions via the PIX arrangement. |
| 7.1.7.05.60.00-2 | Connectivity Fee | - | Record values from connectivity fees to the acquirer's network. |
| 7.1.7.05.99.00-4 | Other Services Related to Payment Transactions | - | Record other revenues from payment arrangement services constituting effective revenue of the institution, for which no specific rubric exists. |
| 7.1.7.07.00.00-6 | REVENUES FROM INTERMEDIATION OF LOANS AND FINANCING BETWEEN PERSONS | - | Record revenues from loan intermediation services between persons constituting effective revenue of the institution in the period. |
| 7.1.7.10.00.00-4 | REVENUES FROM INVESTMENT FUND ADMINISTRATION | 711 | Record revenues from administration, management, performance, bookkeeping, and share distribution services for investment funds charged from legal entities. |
| 7.1.7.15.00.00-9 | REVENUES FROM ADMINISTRATION OF SOCIAL FUNDS AND GOVERNMENT PROGRAMS | 711 | |
| 7.1.7.20.00.00-3 | REVENUES FROM LOTTERY ADMINISTRATION | 711 | Record revenues from lottery administration. |
| 7.1.7.30.00.00-2 | TECHNICAL AND FINANCIAL ADVISORY REVENUES | - | Record revenues from technical and financial advisory. |
| 7.1.7.35.00.00-7 | CONSORTIUM ADMINISTRATION FEE REVENUES | - | Record revenues from consortium administration fees by consortium administrators. |
| 7.1.7.36.00.00-0 | RETENTION FEE REVENUES ON UNCLAIMED RESOURCES | - | Record revenues from retention fees on unclaimed resources of participants in closed consortium groups. |
| 7.1.7.40.00.00-1 | COLLECTION REVENUES | 711 | Record revenues from fees, postage, and commissions for collection services. |
| 7.1.7.45.00.00-6 | COMMISSIONS ON ISSUANCE AND PLACEMENT OF SECURITIES REVENUES | 711 | Record revenues from fees and commissions for issuance and placement services for securities and financial assets on behalf of third parties. |
| 7.1.7.50.00.00-0 | FOREIGN EXCHANGE BROKERAGE REVENUES | 711 | Record revenues from services charged from legal entities for foreign exchange operations. |
| 7.1.7.60.00.00-9 | STOCK EXCHANGE OPERATIONS BROKERAGE REVENUES | 711 | Record revenues from services charged from legal entities for stock exchange operations intermediation. |
| 7.1.7.70.00.00-8 | CUSTODY SERVICES REVENUES | 711 | Record revenues from custody services charged from legal entities. |
| 7.1.7.75.00.00-3 | REVENUE FROM COMMISSIONS IN INSURANCE, PENSION, AND CAPITALIZATION SALES AND SERVICES | 711 | Record revenue generated from commissions in insurance, pension, and capitalization sales and services. |
| 7.1.7.77.00.00-9 | REVENUE FROM OTHER COMMERCIAL COMMISSIONS AND SERVICES | 711 | Record revenue generated from other commercial commissions and services. |
| 7.1.7.80.00.00-7 | INCOME FROM SERVICES PROVIDED TO AFFILIATES | 711 | Record income from services provided to affiliated companies constituting effective revenue of the institution in the period. |
| 7.1.7.99.00.00-3 | OTHER SERVICE REVENUES | 711 | Record revenues from service provision for which no specific account exists for bookkeeping. This account must be segregated into internal subheadings, according to the nature of the service provision. |
| 7.1.8.00.00.00-2 | Investment Income | - | |
| 7.1.8.10.00.00-1 | INCOME FROM ADJUSTMENTS IN FOREIGN INVESTMENTS | 711 | Record the increase in investment value resulting from the application of the equity method for evaluating participations abroad in affiliates, subsidiaries, and jointly controlled entities. |
| 7.1.8.20.00.00-0 | INCOME FROM ADJUSTMENTS IN PARTICIPATIONS IN AFFILIATES, SUBSIDIARIES, AND JOINTLY CONTROLLED ENTITIES IN THE COUNTRY | 711 | Record the increase in investment value resulting from the application of the equity method for evaluating participations in the country in affiliates, subsidiaries, and jointly controlled entities. |
| 7.1.8.23.00.00-9 | REVENUES FROM FAIR VALUE ADJUSTMENTS ON INVESTMENTS HELD FOR SALE | 711 | Record the positive fair value adjustment of investments in affiliates, subsidiaries, and jointly controlled entities classified as held for sale. |
| 7.1.8.25.00.00-5 | GAINS ON INVESTMENT DISPOSITION | 711 | Record gains on the disposition of investments. |
| 7.1.8.30.00.00-9 | INCOME FROM INVESTMENT PROPERTIES | - | Record income from investment properties. |
| 7.1.8.30.10.00-6 | Positive Fair Value Adjustment | 711 | Record revenues generated by positive fair value adjustments of investment properties measured by the fair value method. |
| 7.1.8.30.20.00-3 | Rental Income | 711 | Record rental income from investment properties. |
| 7.1.8.30.30.00-0 | Reversal of Impairment Losses Revenues | 711 | Record the recovery of impairment of investment properties measured by the cost method. |
| 7.1.8.30.90.00-2 | Other Income from Investment Properties | 711 | Record other revenues generated by investment properties for which no specific rubric exists. |
| 7.1.9.00.00.00-9 | Other Operational Revenues | - | |
| 7.1.9.10.00.00-8 | INCOME FROM CREDITS LINKED TO OPERATIONS ACQUIRED IN TRANSFER | 711 | Record, by the purchasing or acquiring institution, income related to receivables from sales or transfers of financial assets that were not written off, in whole or in part, by the selling or transferring institution, appropriated by the effective rate of the operation based on the remaining term. |
| 7.1.9.10.10.00-5 | From Credit Operations | - | |
| 7.1.9.10.20.00-2 | From Leasing Operations | - | |
| 7.1.9.10.30.00-9 | From Other Operations with Credit Granting Characteristics | - | |
| 7.1.9.10.40.00-6 | From Other Financial Assets | - | |
| 7.1.9.15.00.00-3 | PROFITS FROM SALES OR TRANSFERS OF FINANCIAL ASSETS | 711 | Record, by the selling or transferring institution, the positive result from a sale or transfer of financial assets that were written off, in whole or in part, by it. |
| 7.1.9.15.10.00-0 | From Credit Operations | - | |
| 7.1.9.15.20.00-7 | From Leasing Operations | - | |
| 7.1.9.15.30.00-4 | From Other Operations with Credit Granting Characteristics | - | |
| 7.1.9.15.40.00-1 | From Other Financial Assets | - | Record income from other financial assets. This subheading must be used only when no specific account exists for revenue bookkeeping, maintaining control by asset type in an internal subheading. |
| 7.1.9.17.00.00-9 | INCOME FROM FOREIGN CURRENCY AVAILABILITIES | 711 | Record the value of income generated by foreign currency availabilities, except values related to exchange rate variation. |
| 7.1.9.18.00.00-2 | INCOME FROM ADVANCEMENT OF PAYMENT TRANSACTION OBLIGATIONS | 711 | Record income from the advancement of settlement of obligations arising from the payment transaction settlement process, constituting effective revenue of the institution in the period. |
| 7.1.9.18.10.00-9 | From Settlement of Own Obligations | - | |
| 7.1.9.18.20.00-6 | Other Obligation Settlements | - | |
| 7.1.9.20.00.00-7 | RECOVERY OF FINANCIAL ASSETS WRITTEN OFF AS LOSS | 711 | Record revenues generated by the recovery of assets written off as loss. |
| 7.1.9.20.12.00-2 | Interfinancial Liquidity Applications | - | |
| 7.1.9.20.13.00-1 | Securities and Financial Assets, Except Derivatives | - | |
| 7.1.9.20.14.00-0 | Interfinancial Relations | - | |
| 7.1.9.20.16.00-8 | Credit Operations | - | |
| 7.1.9.20.17.00-7 | Leasing Operations | - | |
| 7.1.9.20.18.00-6 | Other Operations with Credit Granting Characteristics | - | |
| 7.1.9.20.19.00-5 | Other Financial Assets | - | |
| 7.1.9.25.00.00-2 | INCOME FROM CREDITS FROM ACQUIRED EXPORT CONTRACTS | 711 | Record income from acquisitions of credit rights from exports. |
| 7.1.9.30.00.00-6 | RECOVERY OF CHARGES AND EXPENSES | 711 | Record the recovery of charges and expenses. This account must contain the following internal subheadings: I - reimbursement of telephone expenses; II - recovery of deposit expenses; and III - recovery of compensation fines. |
| 7.1.9.40.00.00-5 | INCOME FROM APPLICATIONS ABROAD | 711 | Record the value of revenues from applications of available balances and securities and financial assets made abroad. |
| 7.1.9.55.00.00-9 | INCOME FROM CREDITS LINKED TO RURAL CREDIT | 711 | Record revenues from credits linked to rural credit. |
| 7.1.9.60.00.00-3 | INCOME FROM CREDITS LINKED TO THE CENTRAL BANK | 711 | Record income from foreign currency deposits, as well as other deposits or remittals made at the Central Bank of Brazil. This account must contain the following internal subheadings: I - foreign currency deposits; II - remittals of rural credit resources; III - Corresponding Account for Electronic Currency (CCME), for recording income from CCME balance remuneration; IV - Instant Payments Account, for recording income from Instant Payments Account (PI Account) balance remuneration; and V - other linked credits. |
| 7.1.9.65.00.00-8 | INCOME FROM CREDITS LINKED TO THE SFH | 711 | Record revenues from credits linked to the Housing Finance System (SFH). |
| 7.1.9.70.00.00-2 | INCOME FROM GUARANTEES PROVIDED | 711 | Record income from guarantees provided. |
| 7.1.9.80.00.00-1 | INCOME FROM INTERFINANCIAL TRANSFERS | 711 | Record income from interfinancial transfers. |
| 7.1.9.81.00.00-4 | RENTAL OF PAYMENT TRANSACTION EQUIPMENT | 711 | Record values from the rental of equipment destined for payment transaction capture. |
| 7.1.9.83.00.00-0 | INCOME FROM SPECIFIC RIGHTS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK OF BRAZIL AUTHORIZATION | - | Record, by the leading institution, in the prudential conglomerate consolidated accounting documents, income originating from specific rights of segments in which subsidiaries not subject to Central Bank of Brazil authorization operate, for which no specific account exists for bookkeeping, provided these rights are not characterized as credit operations. |
| 7.1.9.84.00.00-3 | INCOME FROM CREDIT RIGHTS ORIGINATING FROM LAWSUITS | 711 | Record income related to credit rights originating from lawsuits resulting from remuneration expressly provided for in the instrument. |
| 7.1.9.85.00.00-6 | INCOME FROM SPECIFIC CREDITS | 711 | Record income from the breakdown of sub-group 1.8.5.00.00.00-8 Specific Credits that constitute effective revenue of the institution in the period, for which no specific account exists for bookkeeping. |
| 7.1.9.86.00.00-9 | INTERCOOPERATIVE DEPOSIT INGRESS | - | Record remuneration obtained by single credit cooperatives from the application of resources transferred to central credit cooperatives resulting from financial centralization. |
| 7.1.9.87.00.00-2 | REVENUES FROM LOANS OF FINANCIAL ASSETS | 711 | Record revenues from loans of financial assets. |
| 7.1.9.88.00.00-5 | INCOME FROM OTHER NON-FINANCIAL ASSETS MEASURED AT FAIR VALUE | 711 | Record positive fair value adjustments for other non-financial assets acquired for the purpose of future sale and profit generation. |
|---|---|---|---|
| 7.1.9.88.10.00-2 | Commodities | - | |
| 7.1.9.88.20.00-9 | Gold | - | |
| 7.1.9.88.30.00-6 | Sustainability Assets | - | |
| 7.1.9.88.70.00-4 | Works of Art | - | |
| 7.1.9.88.99.00-9 | Others | - | |
| 7.1.9.89.00.00-8 | Income from Restitution of Judicial and Administrative Deposits | - | Record income related to rights to receive values of judicial and administrative deposits subject to restitution by public entities. |
| 7.1.9.89.10.00-5 | Union | - | |
| 7.1.9.89.20.00-2 | States and Federal District | - | |
| 7.1.9.89.30.00-9 | Municipalities | - | |
| 7.1.9.91.00.00-3 | REVENUE FROM FOREIGN EXCHANGE VARIATION ADJUSTMENTS | 711 | Record revenues arising from foreign exchange variation adjustments of assets and liabilities. |
| 7.1.9.91.11.00-9 | Cash and Cash Equivalents | ||
| 7.1.9.91.12.00-8 | Interfinancial Liquidity Applications | ||
| 7.1.9.91.13.00-7 | Securities and Financial Instruments, Except Derivatives | ||
| 7.1.9.91.15.00-5 | Payment Transactions | ||
| 7.1.9.91.15.10-8 | Payment Transactions - Receivables from End Users | ||
| 7.1.9.91.15.20-1 | Other Financial Assets Related to Payment Transactions | ||
| 7.1.9.91.16.00-4 | Credit Operations | ||
| 7.1.9.91.17.00-3 | Leasing Operations | ||
| 7.1.9.91.18.00-2 | Other Operations with Credit Granting Characteristics | ||
| 7.1.9.91.19.00-1 | Other Financial Assets | ||
| 7.1.9.91.41.00-0 | Deposits | ||
| 7.1.9.91.42.00-9 | Obligations from Repo Operations | ||
| 7.1.9.91.43.00-8 | Other Debt Instruments | ||
| 7.1.9.91.43.10-1 | Instruments Eligible for Core Capital | ||
| 7.1.9.91.43.20-4 | Instruments Eligible for Additional Capital | ||
| 7.1.9.91.43.30-7 | Instruments Eligible for Tier 2 Capital | ||
| 7.1.9.91.43.90-5 | Other Instruments With and Without Subordination Clause | ||
| 7.1.9.91.44.00-7 | Obligations from Loans and Transfers | ||
| 7.1.9.91.49.00-2 | Other Financial Liabilities | ||
| 7.1.9.92.00.00-6 | REVERSAL OF PROVISION FOR CREDIT RISK | 711 | Record revenues generated by the reversal of provisions for credit risk. |
| 7.1.9.92.12.00-1 | Interfinancial Liquidity Applications | ||
| 7.1.9.92.13.00-0 | Securities and Financial Instruments, Except Derivatives | ||
| 7.1.9.92.14.00-9 | Interfinancial Relations | ||
| 7.1.9.92.14.10-2 | Payment Transactions | ||
| 7.1.9.92.14.90-6 | Others | ||
| 7.1.9.92.16.00-7 | Credit Operations | ||
| 7.1.9.92.17.00-6 | Leasing Operations | ||
| 7.1.9.92.18.00-5 | Other Operations with Credit Granting Characteristics | ||
| 7.1.9.92.19.00-4 | Other Financial Assets | ||
| 7.1.9.92.19.10-7 | Payment Transactions - End Users | ||
| 7.1.9.92.19.90-1 | Others | ||
| 7.1.9.92.81.00-1 | Credit Commitments and Loans to be Disbursed | ||
| 7.1.9.92.83.00-9 | Financial Guarantees Provided | ||
| 7.1.9.92.88.00-4 | Obligations from Loans of Financial Instruments | ||
| 7.1.9.93.00.00-9 | FAIR VALUE ADJUSTMENT REVENUES | 711 | Record revenues generated by fair value adjustments of assets and liabilities. |
| 7.1.9.93.12.00-4 | Interfinancial Liquidity Applications | ||
| 7.1.9.93.13.00-3 | Securities and Financial Instruments, Except Derivatives | ||
| 7.1.9.93.16.00-0 | Credit Operations | ||
| 7.1.9.93.18.00-8 | Other Operations with Credit Granting Characteristics | ||
| 7.1.9.93.19.00-7 | Other Financial Assets | ||
| 7.1.9.93.42.00-5 | Obligations from Repo Operations - Sale of Freely Tradable Securities | ||
| 7.1.9.93.88.00-7 | Obligations from Loans of Financial Instruments | ||
| 7.1.9.93.99.00-3 | Other Financial Liabilities | ||
| 7.1.9.94.00.00-2 | FAIR VALUE HEDGE ADJUSTMENT REVENUES | 711 | Record revenues generated by fair value hedge adjustments of assets and liabilities. |
| 7.1.9.94.12.00-7 | Interfinancial Liquidity Applications | ||
| 7.1.9.94.13.00-6 | Securities and Financial Instruments, Except Derivatives | ||
| 7.1.9.94.16.00-3 | Credit Operations | ||
| 7.1.9.94.17.00-2 | Leasing Operations | ||
| 7.1.9.94.18.00-1 | Other Operations with Credit Granting Characteristics | ||
| 7.1.9.94.19.00-0 | Other Financial Assets | ||
| 7.1.9.94.41.00-9 | Deposits | ||
| 7.1.9.94.42.00-8 | Obligations from Repo Operations | ||
| 7.1.9.94.42.10-1 | Own Portfolio | ||
| 7.1.9.94.42.20-4 | Third-Party Portfolio | ||
| 7.1.9.94.42.30-7 | Obligations from Sale of Freely Tradable Securities | ||
| 7.1.9.94.43.00-7 | Other Debt Instruments | ||
| 7.1.9.94.43.10-0 | Instruments Eligible for Core Capital | ||
| 7.1.9.94.43.20-3 | Instruments Eligible for Additional Capital | ||
| 7.1.9.94.43.30-6 | Instruments Eligible for Tier 2 Capital | ||
| 7.1.9.94.43.90-4 | Other Instruments With and Without Subordination Clause | ||
| 7.1.9.94.44.00-6 | Obligations from Loans and Transfers | ||
| 7.1.9.94.49.00-1 | Other Financial Liabilities | ||
| 7.1.9.95.00.00-5 | REVERSAL OF NON-CREDIT-RISK-ASSOCIATED PASSIVE PROVISIONS | 711 | Record revenues generated by the reversal of passive provisions not associated with credit risk. |
| 7.1.9.95.10.00-2 | Contingencies | ||
| 7.1.9.95.20.00-9 | Others | ||
| 7.1.9.99.00.00-7 | OTHER OPERATIONAL INCOME | 711 | Record operational income for which there is no specific account for bookkeeping, provided that the institution maintains analytical control to identify income of this type according to its nature. |
“(NR)
“Annex II
List of Accounting Items of
Subgroup 7.3.0.00.00.00-2 NON-OPERATING
INCOME
| Account Code | Account Name | Estban | Function |
| 7.3.0.00.00.00-2 | NON-OPERATING INCOME | - | |
| 7.3.1.00.00.00-9 | Profits in Transactions with Values and Goods | - | |
| 7.3.1.50.00.00-4 | PROFITS FROM DISPOSAL OF VALUES AND GOODS | 711 | Record the positive difference between the value obtained from disposal and the net book value after provision for reduction to fair value of goods and values. |
| 7.3.1.50.20.00-8 | Profits from Disposal of Payment Transaction Equipment | - | Record values resulting from the sale of equipment intended for capturing payment transactions. |
| 7.3.1.50.70.00-3 | Profits from Disposal of Non-Financial Assets Held for Sale - Own | - | |
| 7.3.1.50.80.00-0 | Profits from Disposal of Non-Financial Assets Held for Sale - Received | - | |
| 7.3.1.50.90.00-7 | Profits from Disposal of Other Values and Goods | - | |
| 7.3.9.00.00.00-5 | Other Non-Operating Income | - | |
| 7.3.9.90.00.00-6 | REVERSAL OF NON-OPERATING PROVISIONS | 711 | Record revenues generated by the reversal of non-operating provisions. |
| 7.3.9.90.20.00-0 | Losses on Investments from Tax Incentives | - | |
| 7.3.9.90.70.00-5 | Depreciation of Non-Financial Assets Held for Sale Own | - | |
| 7.3.9.90.80.00-2 | Depreciation of Non-Financial Assets Held for Sale Received | - | |
| 7.3.9.90.95.00-4 | Depreciation of Other Values and Goods | - | |
| 7.3.9.90.99.00-0 | Others | - | |
| 7.3.9.99.00.00-3 | OTHER NON-OPERATING INCOME | 711 | Record non-operating income for which there is no specific account for bookkeeping. |
“(NR)
“Annex III
List of Accounting Items of
Subgroup 7.9.0.00.00.00-0 RESULT
DETERMINATION
| Account Code | Account Name | Estban | Function |
| 7.9.0.00.00.00-0 | RESULT DETERMINATION | - | |
| 7.9.1.00.00.00-7 | Result Determination | - | |
| 7.9.1.10.00.00-6 | RESULT DETERMINATION | - | Record, on the balance sheet date, the determination of the institution's result for the balanced period. |
“(NR)
NOTE 483/2024
– BCB/DENOR, OF JULY 26, 2024
Justifies proposal for issuance of a normative instruction that alters accounting items of the Creditor Result group of the chart of accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif).
Chief of Denor,
This Note justifies a proposal for the issuance of a normative instruction that alters accounting items of the chart of accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif), in accordance with the competence of the Department of Regulation of the Financial System (Denor), in the exercise of the attribution conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil (BCB), annexed to Resolution BCB No. 340, of September 21, 2023, 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
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 items and to meet the needs derived from the implementation of international standards.
-
Thus, in December
of 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. Moreover, modifications were made to the very structure of the chart of accounts, 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 items. Thus, it is necessary to adjust the normative instructions issued previously.
-
Regarding
Instruction Normative BCB No. 431, of December 1, 2023, which defines the accounting items of the Creditor Result group of 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 | |
| 7.1.5.30.00.00-8 INCOME FROM EQUITY PARTICIPATIONS | Exclusion |
| 7.1.7.80.00.00-7 INCOME FROM SERVICES RENDERED TO AFFILIATES | Inclusion |
| 7.1.8.30.00.00-9 INCOME FROM INVESTMENT PROPERTIES | Alteration |
| 7.1.8.30.10.00-6 Positive Fair Value Adjustment | Alteration |
| 7.1.8.30.15.00-1 Reversal of Adjustment to Recoverable Value of Assets | Exclusion |
| 7.1.8.30.30.00-0 Revenues from Reversal of Losses from Reduction to Recoverable Value | Alteration |
| 7.1.9.17.00.00.9 INCOME FROM CASH IN FOREIGN CURRENCIES | Alteration |
| 7.1.9.92.14.10-2 Payment Transactions | Inclusion |
| 7.1.9.92.14.90-6 Others | Inclusion |
| 7.1.9.92.19.10-7 Payment Transactions - End Users | Inclusion |
| 7.1.9.92.19.90-1 Others | Inclusion |
| 7.1.9.93.17.00-9 Leasing Operations | Exclusion |
| 7.1.9.99.00.00-7 OTHER OPERATIONAL INCOME | Alteration |
| 7.3.9.90.00.00-6 REVERSAL OF NON-OPERATING PROVISIONS | Alteration |
-
Finally, in
compliance with the provision 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 collegiate bodies through the body or entity responsible for providing it administrative support, must be preceded by a Regulatory Impact Analysis (RIA).
-
However,
as provided in art. 4, items II, IV and VII, of this Decree, the requirement 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 decreasing regulatory costs. In this way, 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
In agreement.
GILNEU FRANCISCO ASTOLFI VIVAN
Department Head
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