RegAlert2024-07-26 | Instrução Normativa BCB 499Added · Updated
Normative Instruction BCB No. 499 — Amends Normative Instruction BCB No. 432 of December 1, 2023, regarding Cosif accounting rubrics
Institutions regulated by the Central Bank of Brazil must record effective expenses in group 8.0.0.00.00.00-2, segregated by subgroups and codes defined in Annexes I to III, including fines applied by the Central Bank in account 8.1.7.77.00.00-8. This amends Normative Instruction BCB No. 432 of December 1, 2023. The changes enter into force on August 1, 2024.
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Changes to Cosif
NORMATIVE INSTRUCTION BCB No. 499, OF JULY 26, 2024
Amends
Normative Instruction BCB No. 432, of December 1, 2023, which defines the accounting rubrics of the Debtor Result group of the chart 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), in the use of the attribution conferred on him by art. 23, item I, clause "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 Resolution CMN No. 4,858, of October 23, 2020, and 10 of Resolution BCB No. 92, of May 6 2021,
R E S O L V E S:
Art.
1º Normative Instruction BCB No. 432, 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 effective expenses of the institution in the period in group 8.0.0.00.00.00-2 Debtor 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. 432, 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 Rubrics of
Subgroup 8.1.0.00.00.00-5 (-)
OPERATING EXPENSES
| Account Code | Account Name | Status | Function |
|---|---|---|---|
| 8.1.0.00.00.00-5 | (-) OPERATING EXPENSES | - | |
| 8.1.1.00.00.00-2 | (-) Fundraising Expenses | - | |
| 8.1.1.10.00.00-1 | (-) SAVINGS DEPOSIT EXPENSES | 712 | Record fundraising expenses for savings deposits. |
| 8.1.1.15.00.00-6 | (-) EXPENSES FOR SECURITIES AND SECURITIES IN FOREIGN COUNTRIES | 712 | Record expenses for obligations arising from securities and securities issued abroad. |
| 8.1.1.20.00.00-0 | (-) INTERFINANCIAL DEPOSIT EXPENSES | 712 | Record fundraising expenses for interfinancial deposits. |
| 8.1.1.25.00.00-5 | (-) ADVANCE NOTICE DEPOSIT EXPENSES | 712 | Record fundraising expenses for advance notice deposits. |
| 8.1.1.30.00.00-9 | (-) TIME DEPOSIT EXPENSES | 712 | Record fundraising expenses for time deposits. |
| 8.1.1.35.00.00-4 | (-) TIME DEPOSITS WITH AUTOMATIC ROLLOVER EXPENSES | 712 | Record expenses related to time deposits with automatic rollover. |
| 8.1.1.40.00.00-8 | (-) JUDICIAL AND ADMINISTRATIVE DEPOSITS MAINTAINED AT THE INSTITUTION EXPENSES | 712 | Record expenses on judicial and administrative deposits not remitted to public entities, in accordance with current legislation. |
| 8.1.1.40.50.00-3 | (-) Judicial and Administrative Deposits That Do Not Constitute a Reserve Fund Expenses | - | Record expenses on judicial and administrative deposits maintained at the institution that do not constitute a specific reserve fund, in accordance with current legislation. |
| 8.1.1.40.60.00-0 | (-) Judicial and Administrative Deposits That Constitute a Reserve Fund Expenses | - | Record expenses on judicial and administrative deposits maintained at the institution that constitute a specific reserve fund, in accordance with current legislation. |
| 8.1.1.45.00.00-3 | (-) SPECIAL DEPOSIT EXPENSES | 712 | Record fundraising expenses for special deposits. |
| 8.1.1.46.00.00-6 | (-) FUNDS AND PROGRAMS DEPOSIT EXPENSES | 712 | Record fundraising expenses for funds and programs deposits. |
| 8.1.1.47.00.00-9 | (-) FGTS DEPOSIT EXPENSES | 712 | Record fundraising expenses for FGTS deposits. |
| 8.1.1.50.00.00-7 | (-) COMMITTED OPERATIONS EXPENSES | 712 | Record fundraising expenses for resources for committed operations, backed by own or third-party securities. |
| 8.1.1.50.10.00-4 | (-) Own Portfolio | - | |
| 8.1.1.50.20.00-1 | (-) Third-Party Portfolio | - | |
| 8.1.1.55.00.00-2 | (-) OBLIGATION ASSUMPTION CONTRACTS EXPENSES | 712 | Record the value of expenses with obligation assumption contracts, debts, or financing operations, as well as expenses related to fundraising based on credit instruments, securities, and/or other financial assets assumed by the institution. |
| 8.1.1.55.10.00-9 | (-) Related to Operations Conducted in the Country | - | |
| 8.1.1.55.20.00-6 | (-) Related to Operations Conducted Abroad | - | |
| 8.1.1.60.00.00-6 | (-) FOREIGN EXCHANGE ACCEPTANCE EXPENSES | 712 | Record fundraising expenses for foreign exchange acceptances that constitute the institution's effective cost during the period. |
| 8.1.1.65.00.00-1 | (-) AGRIBUSINESS CREDIT LETTERS EXPENSES | 712 | Record fundraising expenses for Agribusiness Credit Letters that constitute the institution's effective cost during the period. |
| 8.1.1.70.00.00-5 | (-) REAL ESTATE LETTERS EXPENSES | 712 | Record fundraising expenses for the issuance of real estate letters that constitute the institution's effective cost during the period. |
| 8.1.1.75.00.00-0 | (-) REAL ESTATE CREDIT LETTERS EXPENSES | 712 | Record fundraising expenses for the issuance of real estate credit letters that constitute the institution's effective cost during the period. |
| 8.1.1.77.00.00-6 | (-) GUARANTEED REAL ESTATE LETTERS EXPENSES | 712 | Record fundraising expenses for the issuance of Guaranteed Real Estate Letters (LIG). |
| 8.1.1.80.00.00-4 | (-) MORTGAGE LETTERS EXPENSES | 712 | Record fundraising expenses for mortgage letters. |
| 8.1.1.82.00.00-0 | (-) FINANCIAL LETTERS EXPENSES | 712 | Record fundraising expenses resulting from the issuance of financial letters. |
| 8.1.1.83.00.00-3 | (-) OTHER LETTERS EXPENSES | 712 | Record fundraising expenses for other types of letters for which there is no specific account. |
| 8.1.1.85.00.00-9 | (-) CREDIT GUARANTEE FUND CONTRIBUTION EXPENSES | 712 | Record expenses with contributions to the Credit Guarantee Fund (FGC) or the Credit Cooperativism Guarantee Fund (FGCoop). |
| 8.1.1.85.10.00-6 | (-) Ordinary Contribution | - | |
| 8.1.1.85.20.00-3 | (-) Special Contribution | - | |
| 8.1.1.85.30.00-0 | (-) Additional Contribution | - | |
| 8.1.1.87.00.00-5 | (-) STRUCTURED OPERATIONS CERTIFICATES EXPENSES | 712 | Record expenses related to the fundraising component through Structured Operations Certificates (COE). |
| 8.1.1.88.00.00-8 | (-) FUNDRAISING EXPENSES FROM ISSUANCES BY CONTROLLED ENTITIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION | 712 | Record, by the lead institution, in the Prudential Conglomerate accounting documents, fundraising expenses through debt instruments issued by controlled entities not subject to authorization by the Central Bank of Brazil. |
| 8.1.1.89.00.00-1 | (-) INVESTMENT FUND UNITS OBLIGATION EXPENSES | 712 | Record, by the lead institution, in the Prudential Conglomerate accounting documents, expenses arising from obligations related to investment fund units consolidated by the institution. |
| 8.1.1.90.00.00-3 | DEBENTURE EXPENSES | 712 | Record fundraising expenses for debenture issuance, which constitute the institution's effective cost during the period. |
| 8.1.1.90.10.00-0 | (-) In Foreign Currency | - | |
| 8.1.1.90.20.00-7 | (-) In National Currency | - | |
| 8.1.1.91.00.00-6 | (-) INSTRUMENTS WITH SUBORDINATION CLAUSES EXPENSES | 712 | Record expenses with instruments containing subordination clauses. |
| 8.1.1.91.10.00-3 | (-) Expenses for Instruments Eligible for Main Capital | - | |
| 8.1.1.91.20.00-0 | (-) Expenses for Instruments Eligible for Supplementary Capital | - | |
| 8.1.1.91.30.00-7 | (-) Expenses for Instruments Eligible for Level II Capital | - | |
| 8.1.1.91.50.00-1 | (-) Expenses for Other Instruments with Subordination Clause | - | |
| 8.1.1.95.00.00-8 | (-) APE - SPECIAL DEPOSIT EXPENSES | 712 | Record fundraising expenses for special deposits. |
| 8.1.2.00.00.00-9 | (-) Expenses for Loans and Transfers Obligations | - | |
| 8.1.2.05.00.00-4 | (-) HOUSING FINANCE SYSTEM (SFH) LOAN EXPENSES | 712 | Record loan operations using resources from the Housing Finance System. |
| 8.1.2.10.00.00-8 | (-) CENTRAL BANK FINANCIAL ASSISTANCE EXPENSES | 712 | Record financial assistance operations conducted with the Central Bank of Brazil, as well as interest and other costs incurred on balances presented in title 4.6.1.90.00.00-2 CENTRAL BANK – CREDITOR BALANCES IN RESERVE. |
| 8.1.2.15.00.00-3 | (-) CENTRAL BANK RE-DISCOUNT EXPENSES | 712 | Record the value of re-discount expenses effected at the Central Bank of Brazil. |
| 8.1.2.20.00.00-7 | (-) REFINANCING EXPENSES | 712 | Record fundraising expenses for refinancing during the period. |
| 8.1.2.20.20.00-1 | (-) National Treasury Rural and Industrial Area | - | |
| 8.1.2.20.30.00-8 | (-) SFH Resources | - | |
| 8.1.2.30.00.00-6 | (-) LOAN EXPENSES IN THE COUNTRY - OTHER INSTITUTIONS | 712 | Record expenses for obligations assumed by the institution using internal resources captured from other institutions, for which there is no specific account. |
| 8.1.2.40.00.00-5 | (-) LOAN EXPENSES ABROAD | 712 | Record exchange rate variations and other charges incurred on loans contracted abroad for transfers within the Country. |
| 8.1.2.45.00.00-0 | (-) TRANSFER EXPENSES - NATIONAL TREASURY | 712 | Record fundraising expenses for resources from the National Treasury Secretariat for transfers. |
| 8.1.2.50.00.00-4 | (-) TRANSFER EXPENSES - BRAZILIAN BANK | 712 | Record fundraising expenses for resources from Banco do Brasil S.A. for transfers. |
| 8.1.2.55.00.00-9 | (-) TRANSFER EXPENSES - BNDES | 712 | Record fundraising expenses for resources from the National Bank for Economic and Social Development for transfers. |
| 8.1.2.60.00.00-3 | (-) TRANSFER EXPENSES - CEF | 712 | Record fundraising expenses for resources from Caixa Econômica Federal for transfers. |
| 8.1.2.65.00.00-8 | (-) TRANSFER EXPENSES - FINAME | 712 | Record fundraising expenses for resources from the Special Industrial Financing Agency (FINAME) for transfers. |
| 8.1.2.70.00.00-2 | (-) TRANSFER EXPENSES - FINEP | 712 | Record fundraising expenses for resources from the Research and Project Financing Agency (FINEP) for transfers. |
| 8.1.2.75.00.00-7 | (-) TRANSFER EXPENSES - OTHER OFFICIAL INSTITUTIONS | 712 | Record fundraising expenses for resources from official institutions for transfers, for which there is no specific account. |
| 8.1.2.80.00.00-1 | (-) INTERFINANCIAL TRANSFER EXPENSES | 712 | Record fundraising expenses for interfinancial resources. |
| 8.1.2.90.00.00-0 | (-) TRANSFER EXPENSES FROM ABROAD | 712 | Record fundraising expenses for resources from abroad for transfer to borrowers in the Country. |
| 8.1.2.95.00.00-5 | (-) OBLIGATIONS WITH FOREIGN BANKERS EXPENSES | 712 | Record expenses with obligations to foreign bankers regarding: I - interest, discounts, and commissions for the use of credit lines for financing exports, imports, or for creating foreign currency balances; and II - costs resulting from overdraft balances in current accounts. This title requires the following internal use sub-accounts: I - Export; II - Import; and III - Others. |
| 8.1.3.00.00.00-6 | (-) Leasing Expenses | - | |
| 8.1.3.70.00.00-9 | (-) LESSOR - OPERATIONAL | 712 | Record, by the lessor, expenses related to leasing assets. |
| 8.1.3.70.10.00-6 | (-) Initial Direct Costs Appropriation Expense | - | |
| 8.1.3.70.20.00-3 | (-) Depreciation Expense | - | |
| 8.1.3.70.30.00-0 | (-) Amortization Expense | - | |
| 8.1.3.70.40.00-7 | (-) Impairment Expense | - | |
| 8.1.3.70.90.00-2 | (-) Other Expenses | - | |
| 8.1.3.75.00.00-4 | (-) SUBLESSOR - OPERATIONAL | 712 | Record, as sublessor, expenses arising from leasing contracts. |
| 8.1.3.75.20.00-8 | (-) Depreciation Expense | - | |
| 8.1.3.75.30.00-5 | (-) Amortization Expense | - | |
| 8.1.3.75.40.00-2 | (-) Impairment Expense | - | |
| 8.1.3.75.90.00-7 | (-) Other Expenses | - | |
| 8.1.3.80.00.00-8 | (-) LESSEE | 712 | Record, by the lessee, expenses arising from leasing contracts. |
| 8.1.3.80.10.00-5 | (-) Leasing Financial Expense | - | Record, by the lessee, financial expenses from leasing contracts. |
| 8.1.3.80.80.00-4 | (-) Losses in Sale-and-Leaseback Operations | - | Record, as lessee, losses in sale-and-leaseback operations. |
| 8.1.3.80.90.00-1 | (-) Other Expenses | - | Record, as lessee, expenses arising from leasing operations that do not have a specific account. |
| 8.1.3.85.00.00-3 | (-) SUBLESSEE | 712 | Record, by the lessee, expenses arising from subleasing contracts. |
| 8.1.3.85.10.00-0 | (-) Subleasing Financial Expense | - | Record, by the lessee, financial expenses from subleasing contracts. |
| 8.1.3.85.90.00-6 | (-) Other Expenses | - | Record, as sublessee, expenses arising from leasing operations that do not have a specific account. |
| 8.1.3.88.00.00-2 | (-) Asset Leasing Expenses | 712 | Record, as lessee or sublessee, expenses in leasing contracts that, according to current regulation, are recognized as expenses on a linear basis over the lease term. |
| 8.1.5.00.00.00-0 | (-) Expenses for Securities and Financial Derivative Instruments | - | |
| 8.1.5.20.00.00-8 | (-) FIXED INCOME SECURITIES LOSSES | 712 | Record losses incurred on the disposal of fixed income securities during the period. Requires the following internal use sub-accounts: I - Federal Securities - Linked to External Resources; II - Central Bank Notes; III - National Treasury Notes; IV - National Treasury Obligations; V - State and Municipal Securities; VI - Exchange Letters; VII - Bank Deposit Certificates; VIII - Mortgage Letters; IX - Real Estate Letters; X - Debentures; XI - Eletrobrás Obligations; XII - Agrarian Debt Securities; XIII - Mortgage Deeds; XIV - Fixed Income Fund Units; and XV - Others. |
| 8.1.5.30.00.00-7 | (-) VARIABLE INCOME SECURITIES LOSSES | 712 | Record losses incurred on the disposal of variable income securities during the period. Requires the following internal use sub-accounts: I - Open Company Shares; II - Closed Company Shares; III - Subscription Bonuses of Open Companies; IV - Variable Income Fund Units; and V - Others. |
| 8.1.5.50.00.00-5 | (-) EXPENSES IN DERIVATIVE OPERATIONS | 712 | Record expenses with derivative financial instrument operations according to the modality, corresponding to the negative fair value adjustment of the instruments. |
| 8.1.5.50.01.00-4 | (-) Foreign Exchange Contract - Purchase of Foreign Currency | - | |
| 8.1.5.50.02.00-3 | (-) Foreign Exchange Contract - Sale of Foreign Currency | - | |
| 8.1.5.50.05.00-0 | (-) Financial Derivative Instruments - Asset Portfolio Hedge - LIG | - | |
| 8.1.5.50.06.00-9 | (-) Gold Purchase Contracts | - | |
| 8.1.5.50.07.00-8 | (-) Gold Sale Contracts | - | |
| 8.1.5.50.11.00-1 | (-) Swap Operations | - | |
| 8.1.5.50.21.00-8 | (-) Forward Purchases | - | |
| 8.1.5.50.25.00-4 | (-) Forward Sales | - | |
| 8.1.5.50.31.00-5 | (-) Futures | - | |
| 8.1.5.50.39.00-7 | Options - Shares | - | |
| 8.1.5.50.42.00-1 | (-) Options - Other Assets, Except Shares | - | |
| 8.1.5.50.60.00-7 | (-) Credit Derivatives | - | |
| 8.1.5.50.90.00-8 | (-) Other Financial Derivative Instruments | - | |
| 8.1.6.00.00.00-7 | (-) Investment Expenses | - | |
| 8.1.6.10.00.00-6 | (-) ADJUSTMENTS ON FOREIGN INVESTMENTS EXPENSES | 712 | Record the reduction in investment value resulting from the application of the equity method for evaluating participations abroad in affiliates, subsidiaries, and jointly controlled entities. |
| 8.1.6.20.00.00-5 | (-) ADJUSTMENTS ON PARTICIPATIONS IN AFFILIATES, SUBSIDIARIES, AND JOINTLY CONTROLLED ENTITIES IN THE COUNTRY EXPENSES | 712 | Record the decrease in investment value resulting from the application of the equity method for evaluating participations in the Country in affiliates, subsidiaries, and jointly controlled entities. |
| 8.1.6.23.00.00-4 | (-) FAIR VALUE ADJUSTMENTS ON INVESTMENTS HELD FOR SALE EXPENSES | 712 | Record the negative fair value adjustment of investments in affiliates, subsidiaries, and jointly controlled entities classified as held for sale. |
| 8.1.6.25.00.00-0 | (-) LOSSES ON INVESTMENT DISPOSAL | 712 | |
| 8.1.6.30.00.00-4 | (-) EXPENSES FOR LOSSES FROM IMPAIRMENT | 712 | |
| 8.1.6.30.10.00-1 | (-) Impairment Losses - Goodwill Based on Future Profitability Expectations | - | |
| 8.1.6.30.20.00-8 | (-) Impairment Losses - Difference Between Fair Value and Book Value | - | |
| 8.1.6.30.30.00-5 | (-) Impairment Losses - Assets and Liabilities Not Recorded in the Investee | - | |
| 8.1.6.30.90.00-7 | (-) Other Impairment Losses | - | |
| 8.1.6.50.00.00-2 | (-) INVESTMENT PROPERTIES EXPENSES | 712 | Record the value of expenses related to investment properties. |
| 8.1.6.50.10.00-9 | (-) Negative Fair Value Adjustment | - | Record expenses generated by negative fair value adjustments of investment properties measured by the fair value method. |
| 8.1.6.50.20.00-6 | (-) Depreciation | - | Record depreciation expenses for investment properties. |
| 8.1.6.50.30.00-3 | (-) Impairment | - | Record impairment expenses for investment properties measured by the cost method. |
| 8.1.6.50.90.00-5 | (-) Other Investment Properties Expenses | - | Record other expenses generated by investment properties for which there is no specific account. |
| 8.1.7.00.00.00-4 | (-) Administrative Expenses | - | |
| 8.1.7.03.00.00-3 | (-) WATER, ENERGY, AND GAS EXPENSES | 712 | Record the value of expenses related to water, energy, and gas consumption. |
| 8.1.7.06.00.00-2 | (-) RENT EXPENSES | 712 | Record the value of rental expenses for real estate and other third-party assets. |
| 8.1.7.12.00.00-9 | (-) COMMUNICATIONS EXPENSES | 712 | Record the value of general communications expenses, conducted using own means or utilizing third-party services. |
| 8.1.7.15.00.00-8 | (-) PHILANTHROPIC CONTRIBUTION EXPENSES | 712 | Record the value of expenses for contributions and donations to philanthropic entities. |
| 8.1.7.18.00.00-7 | (-) HONORARIUM EXPENSES | 712 | Record the value of expenses for fees for members of the board of directors and councils. |
| 8.1.7.18.10.00-4 | (-) Fiscal Council | - | |
| 8.1.7.18.30.00-8 | (-) Executive Board and Board of Directors | - | |
| 8.1.7.21.00.00-5 | (-) ASSET MAINTENANCE AND CONSERVATION EXPENSES | 712 | Record the value of maintenance and conservation expenses for own or leased assets, pertaining to the current period, including expenditures on IPTU, IPVA, and condominium fees in the case of non-financial assets held for sale owned or received. |
| 8.1.7.21.10.00-2 | (-) Fixed Assets | - | |
| 8.1.7.21.20.00-9 | (-) Non-Financial Assets Held for Sale - Own | - | |
| 8.1.7.21.30.00-6 | (-) Non-Financial Assets Held for Sale - Received | - | |
| 8.1.7.21.40.00-3 | (-) Leased Assets | - | |
| 8.1.7.21.90.00-8 | (-) Others | - | |
| 8.1.7.24.00.00-4 | (-) MATERIAL EXPENSES | 712 | Record the value of office supplies, replacement parts, own graphic services, and durable goods of low value or useful life less than one year, placed in use. |
| 8.1.7.27.00.00-3 | (-) PERSONNEL EXPENSES - BENEFITS | 712 | Record the value of benefits granted to personnel. |
| 8.1.7.30.00.00-1 | (-) PERSONNEL EXPENSES - SOCIAL CHARGES | 712 | Record the value of employer contributions and similar social charges established by laws or regulations. |
| 8.1.7.30.10.00-8 | (-) Employment Guarantee Fund | - | |
| 8.1.7.30.50.00-6 | (-) Social Security | - | |
| 8.1.7.30.60.00-3 | (-) Complementary Pension | - | |
| 8.1.7.30.99.00-5 | (-) Others | - | |
| 8.1.7.33.00.00-0 | (-) PERSONNEL EXPENSES - SALARIES | 712 | Record the value of salaries for personnel effectively used in the execution of the institution's services. |
| 8.1.7.36.00.00-9 | (-) PERSONNEL EXPENSES - TRAINING | 712 | Record the value of expenses related to training for personnel effectively used in the execution of the institution's services. |
| 8.1.7.37.00.00-2 | (-) INTERNS REMUNERATION EXPENSES | 712 | Record the value of expenses for intern remuneration who perform services for the institution. |
| 8.1.7.39.00.00-8 | (-) DATA PROCESSING EXPENSES | 712 | Record the value of expenses related to data processing, contracted services, or use of own equipment. |
| 8.1.7.42.00.00-6 | (-) PROMOTIONS AND PUBLIC RELATIONS EXPENSES | 712 | Record the value of expenses for promotions, public relations, social events, and others of the same nature conducted in the exclusive interest of the institution. |
| 8.1.7.45.00.00-5 | (-) ADVERTISING AND PUBLICITY EXPENSES | 712 | Record the value of advertising and publicity expenses conducted in the exclusive interest of the institution. |
| 8.1.7.48.00.00-4 | (-) PUBLICATIONS EXPENSES | 712 | Record the value of expenses for publications of notices, announcements, financial statements, reports, and minutes. |
| 8.1.7.51.00.00-2 | (-) INSURANCE EXPENSES | 712 | Record the value of insurance expenses conducted in the exclusive interest of the institution. |
| 8.1.7.54.00.00-1 | (-) FINANCIAL SYSTEM SERVICES EXPENSES | 712 | Record expenses for fees and services provided by financial system entities, conducted in the exclusive interest of the institution. |
| 8.1.7.57.00.00-0 | (-) THIRD-PARTY SERVICES EXPENSES | 712 | Record expenses for services provided by third parties to the institution, conducted in its exclusive interest, for which there is no specific account. |
| 8.1.7.60.00.00-8 | (-) SURVEILLANCE AND SECURITY SERVICES EXPENSES | 712 | Record the value of expenses for surveillance and security services, conducted in the exclusive interest of the institution. |
| 8.1.7.63.00.00-7 | (-) SPECIALIZED TECHNICAL SERVICES EXPENSES | 712 | Record the value of expenses for specialized technical services ordered by the institution to third parties, in its exclusive interest. |
| 8.1.7.66.00.00-6 | (-) TRANSPORT EXPENSES | 712 | Record general transport expenses, whether by own means or utilizing third-party services, conducted in the exclusive interest of the institution. |
| 8.1.7.69.00.00-5 | (-) TAX EXPENSES | 712 | Record the value of taxes, fees, and contributions. Requires the following internal use sub-accounts: I - Federal Taxes; II - State Taxes; and III - Municipal Taxes. |
| 8.1.7.72.00.00-3 | (-) FOREIGN TRAVEL EXPENSES | 712 | Record foreign travel expenses, such as those related to travel, accommodation, and meals for employees and directors, in the exclusive interest of the institution. |
| 8.1.7.75.00.00-2 | (-) DOMESTIC TRAVEL EXPENSES | 712 | Record domestic travel expenses, related to travel, accommodation, and meals for employees and directors serving the institution. |
| 8.1.7.77.00.00-8 | (-) CENTRAL BANK APPLIED FINES EXPENSES | 712 | Record the value of fines applied by the Central Bank of Brazil, in the exercise of its supervisory authority. |
| 8.1.7.81.00.00-9 | (-) FUND ADMINISTRATION FEE EXPENSES | 712 | Record, daily, the value of the administration fee due by the Fund to the administrator, according to current regulation. |
| 8.1.7.99.00.00-2 | (-) OTHER ADMINISTRATIVE EXPENSES | 712 | Record the value of administrative expenses for which there is no specific account. |
| 8.1.8.00.00.00-1 | (-) Provisioning and Equity Adjustments | - | |
|---|---|---|---|
| 8.1.8.10.00.00-0 | (-) AMORTIZATION EXPENSES | 712 | Record the value of the provision for amortization of applications classified in Intangible Assets. |
| 8.1.8.10.21.00-3 | (-) Rights Related to Customer Portfolios | - | |
| 8.1.8.10.22.00-2 | (-) Data Processing Systems | - | |
| 8.1.8.10.23.00-1 | (-) Communication and Security Systems | - | |
| 8.1.8.10.24.00-0 | (-) Brands | - | |
| 8.1.8.10.25.00-9 | (-) Licenses and Copyrights and Usage Rights | - | |
| 8.1.8.10.26.00-8 | (-) Exclusivity or Preference Rights | - | |
| 8.1.8.10.27.00-7 | (-) Patents | - | |
| 8.1.8.10.28.00-6 | (-) Usage Rights | - | |
| 8.1.8.10.30.00-1 | (-) Amortization Expenses on Goodwill Based on Expected Future Profitability | - | |
| 8.1.8.10.35.00-6 | (-) Amortization Expenses on Difference Between Fair Value and Book Value of Assets and Liabilities | - | |
| 8.1.8.10.38.00-3 | (-) Amortization Expenses on Unrecognized Assets and Liabilities in Investee | - | |
| 8.1.8.10.90.00-3 | (-) Others | - | |
| 8.1.8.20.00.00-9 | (-) DEPRECIATION EXPENSES | 712 | Record the charges resulting from depreciation calculated on fixed assets in use in the institution's social activities. |
| 8.1.8.20.20.00-3 | (-) Installations | - | |
| 8.1.8.20.30.00-0 | (-) Furniture and Equipment | - | |
| 8.1.8.20.40.00-7 | (-) Vehicles | - | |
| 8.1.8.20.50.00-4 | (-) Improvements on Third-Party Real Estate | - | |
| 8.1.8.20.60.00-1 | (-) Real Estate Buildings | - | |
| 8.1.8.20.70.00-8 | (-) Works of Art | - | |
| 8.1.8.20.80.00-5 | (-) Usage Rights | ||
| 8.1.8.20.90.00-2 | (-) Other Fixed Assets in Use | - | |
| 8.1.8.25.00.00-4 | (-) LOSSES FROM REDUCTION IN RECOVERABLE AMOUNT OF USE ASSETS | 712 | Record charges resulting from impairment of use fixed assets and identifiable intangible assets identified in the recoverable amount test. |
| 8.1.8.25.10.00-1 | (-) Fixed Assets | - | |
| 8.1.8.25.20.00-8 | (-) Intangible Assets | - | |
| 8.1.9.00.00.00-8 | (-) Other Operational Expenses | - | |
| 8.1.9.10.00.00-7 | (-) EXPENSES FOR ADMINISTRATION OF SOCIAL FUNDS AND PROGRAMS | 712 | Record the value of expenses for the administration of social funds and programs. |
| 8.1.9.12.00.00-3 | (-) EXPENSES FOR OBLIGATIONS RELATED TO TRANSFERS | 712 | Record, by the selling or transferring institution, expenses related to obligations assumed in operations for the sale or transfer of financial assets that were not derecognized by it, fully or proportionally, appropriated by the effective rate of the operation based on the remaining term. |
| 8.1.9.12.10.00-0 | (-) From Credit Operations | - | |
| 8.1.9.12.20.00-7 | (-) From Leasing Operations | - | |
| 8.1.9.12.30.00-4 | (-) From Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.12.40.00-1 | (-) From Other Financial Assets | - | |
| 8.1.9.15.00.00-2 | (-) LOSSES IN SALES OR TRANSFERS OF FINANCIAL ASSETS | 712 | Record, by the selling or transferring institution, the negative result calculated in a sale or transfer operation of financial assets that were derecognized by it, fully or proportionally. Subtitle 8.1.9.15.40-6 (-) From Other Financial Assets requires internal use subtitles for control by type of financial asset. |
| 8.1.9.15.10.00-9 | (-) From Credit Operations | - | |
| 8.1.9.15.20.00-6 | (-) From Leasing Operations | - | |
| 8.1.9.15.30.00-3 | (-) From Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.15.40.00-0 | (-) From Other Financial Assets | - | |
| 8.1.9.18.00.00-1 | (-) EXPENSES FOR EARLY RECEIPT OF VALUES RELATED TO PAYMENT TRANSACTIONS | 712 | Record expenses related to the early receipt of values receivable in payment transactions. |
| 8.1.9.18.10.00-8 | From Early Receipts of Own Operations | - | |
| 8.1.9.18.20.00-5 | Other Early Receipts | - | |
| 8.1.9.19.00.00-4 | (-) EXPENSES FOR SERVICES ASSOCIATED WITH PAYMENT TRANSACTIONS | 712 | Record expenses incurred by the institution in carrying out payment transactions. |
| 8.1.9.19.10.00-1 | (-) Initiation of Payment Transaction | - | Record expenses paid for the provision of payment transaction initiation services, excluding those resulting from instant payment transactions within the PIX scheme for which there is a specific account. |
| 8.1.9.19.20.00-8 | (-) Processing of Payment Transactions | - | Record expenses directly attributable to the operational payment process, such as compensation and settlement expenses for card transactions, receipt capture expenses, and information management expenses, excluding processing expenses not directly attributable to transaction processing for which there is a specific account. |
| 8.1.9.19.30.00-5 | (-) PIX | - | Record expenses for executing transactions within the PIX scheme, excluding processing expenses for which there is a specific account. |
| 8.1.9.19.40.00-2 | (-) Reversal or Cancellation | - | Record losses in payment transactions resulting from reversal (chargeback) or cancellation of transactions. |
| 8.1.9.19.45.00-7 | (-) Fraud | - | Record losses in payment transactions resulting from fraud. |
| 8.1.9.19.50.00-9 | (-) Connectivity Tariff Expense | - | Record connectivity expenses necessary for carrying out payment transactions, excluding data processing expenses for which there is a specific account. |
| 8.1.9.19.99.00-8 | (-) Other Expenses Related to Payment Transactions | - | Record other expenses related to payment transactions for which there is no specific account. |
| 8.1.9.20.00.00-6 | (-) LOTTERY ADMINISTRATION EXPENSES | 712 | Record the value of lottery administration expenses. |
| 8.1.9.25.00.00-1 | (-) EXPENSES FOR SERVICE TAX OF ANY NATURE (ISS) | 712 | Record expenses with the service tax of any nature that applies to services provided by the institution. |
| 8.1.9.30.00.00-5 | (-) EXPENSES FOR CONTRIBUTION TO COFINS | 712 | Record the value of expenses for Contribution to Social Security Financing – COFINS. |
| 8.1.9.33.00.00-4 | (-) EXPENSES FOR CONTRIBUTION TO PIS/PASEP | 712 | Record the value of PIS/PASEP contribution expenses carried out by the institution. |
| 8.1.9.36.00.00-3 | (-) EXPENSES FOR CONTRIBUTION TO SFH | 712 | Record the value of expenses for contribution to the Wage Variation Compensation Fund and other contributions to the Housing Financial System provided by regulation. |
| 8.1.9.40.00.00-4 | (-) EXPENSES FOR LEASE CREDIT TRANSFERS | 712 | Record the value of expenses incident on lease credits transferred to third parties. |
| 8.1.9.45.00.00-9 | (-) EXPENSES FOR CREDIT TRANSFERS ARISING FROM EXPORT CONTRACTS | 712 | Record the value of credit transfer expenses arising from export contracts, with or without co-obligation. |
| 8.1.9.50.00.00-3 | (-) EXPENSES FOR CREDIT OPERATION TRANSFERS | 712 | Record the value of expenses incident on credits from operations transferred to third parties, with or without co-obligation. |
| 8.1.9.52.00.00-9 | (-) EXPENSES FOR DISCOUNTS GRANTED IN RESTRUCTURING | 712 | Record expenses regarding discounts granted in restructuring of credit operations, leasing, or other operations with credit granting characteristics. |
| 8.1.9.52.10.00-6 | (-) Credit Operations | - | |
| 8.1.9.52.20.00-3 | (-) Leasing Operations | - | |
| 8.1.9.52.30.00-0 | (-) Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.56.00.00-1 | (-) EXPENSES FOR INTEREST ON SOCIAL CAPITAL OF COOPERATIVES | 712 | Record interest on the social capital of cooperatives paid or credited to their members, according to current legislation. |
| 8.1.9.60.00.00-2 | (-) EXPENSES FOR OBLIGATIONS OF FINANCIAL AND DEVELOPMENT FUNDS | 712 | Record the value of expenses incident on financial and development funds. |
| 8.1.9.65.00.00-7 | (-) EXPENSES FOR PROAGRO RESOURCES | 712 | Record expenses resulting from PROAGRO resources for which the institution is responsible. |
| 8.1.9.77.00.00-2 | (-) EXPENSES FOR SPECIFIC RIGHTS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION | 712 | Record expenses incurred in generating revenues originating from specific rights of segments in which entities not subject to Central Bank authorization operate, for which there is no specific account, provided these rights are not characterized as credit operations. |
| 8.1.9.78.00.00-5 | (-) EXPENSES FOR SPECIFIC OBLIGATIONS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION | 712 | Record, by the leading institution, in the accounting documents of the Prudential Conglomerate, expenses for specific obligations of subsidiaries not subject to Central Bank authorization. |
| 8.1.9.81.00.00-3 | (-) RENTAL OF PAYMENT TRANSACTION EQUIPMENT | 712 | Record rental expenses for equipment destined for capturing payment transactions. |
| 8.1.9.86.00.00-8 | (-) INTERCOOPERATIVE DEPOSIT EXPENDITURES | 712 | Record resource capture expenses, carried out by central cooperatives with single cooperatives, resulting from financial centralization. |
| 8.1.9.87.00.00-1 | (-) EXPENSES FOR LOANS OF FINANCIAL INSTRUMENTS | 712 | Record expenses for loans of financial instruments. |
| 8.1.9.88.00.00-4 | (-) EXPENSES FOR OTHER NON-FINANCIAL ASSETS EVALUATED AT FAIR VALUE | 712 | Record negative adjustments in the fair value of other non-financial assets acquired for the purpose of future sale and profit generation. |
| 8.1.9.88.10.00-1 | (-) Commodities | - | |
| 8.1.9.88.20.00-8 | (-) Gold | - | |
| 8.1.9.88.30.00-5 | (-) Sustainability Assets | - | |
| 8.1.9.88.70.00-3 | (-) Works of Art | - | |
| 8.1.9.88.99.00-8 | (-) Others | - | |
| 8.1.9.90.00.00-9 | (-) EXPENSES FOR UPDATING TAXES AND CONTRIBUTIONS | 712 | Record amounts corresponding to updates of provisions for taxes and contributions on profits, salaries, third-party services, and others, observing the variation of relevant official indices. In this title, amounts corresponding to updates of the value appropriated in 4.9.4.10.00.00-0 TAXES AND CONTRIBUTIONS ON PROFITS TO BE PAID, 4.9.4.15.00.00-5 PROVISION FOR TAXES AND CONTRIBUTIONS ON PROFITS, 4.9.4.30.00.00-8 PROVISION FOR DEFERRED INCOME TAX should be recorded, and amounts corresponding to monetary updates of the value appropriated in 4.9.4.20.00.00-9 TAXES AND CONTRIBUTIONS TO BE COLLECTED should not be recorded. |
| 8.1.9.90.10.00-6 | (-) Taxes and Contributions on Profits | - | |
| 8.1.9.90.20.00-3 | (-) Taxes and Contributions on Salaries | - | |
| 8.1.9.90.30.00-0 | (-) Taxes and Contributions on Third-Party Services | - | |
| 8.1.9.90.90.00-2 | (-) Others | - | |
| 8.1.9.91.00.00-2 | (-) EXPENSES FOR EXCHANGE RATE VARIATION ADJUSTMENT | 712 | Record expenses for exchange rate variation adjustment of assets and liabilities. |
| 8.1.9.91.11.00-8 | (-) Availability | - | |
| 8.1.9.91.12.00-7 | (-) Interfinancial Liquidity Applications | - | |
| 8.1.9.91.13.00-6 | (-) Securities and Financial Instruments, Except Derivatives | - | |
| 8.1.9.91.16.00-3 | (-) Credit Operations | - | |
| 8.1.9.91.17.00-2 | (-) Leasing Operations | - | |
| 8.1.9.91.18.00-1 | (-) Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.91.19.00-0 | (-) Other Financial Assets | - | |
| 8.1.9.91.41.00-9 | (-) Deposits | - | |
| 8.1.9.91.42.00-8 | (-) Obligations from Committed Operations | - | |
| 8.1.9.91.43.00-7 | (-) Other Debt Instruments | - | |
| 8.1.9.91.43.10-0 | (-) Instruments Eligible for Principal Capital | - | |
| 8.1.9.91.43.20-3 | (-) Instruments Eligible for Supplementary Capital | - | |
| 8.1.9.91.43.30-6 | (-) Instruments Eligible for Level II Capital | - | |
| 8.1.9.91.43.90-4 | (-) Other Instruments With and Without Subordination Clause | - | |
| 8.1.9.91.45.00-5 | (-) Obligations from Loans and Transfers | - | |
| 8.1.9.91.49.00-1 | (-) Other Financial Liabilities | - | |
| 8.1.9.92.00.00-5 | (-) EXPENSES FOR CREDIT RISK PROVISIONS | 712 | Record expenses generated by the recognition of credit risk provisions. |
| 8.1.9.92.12.00-0 | (-) Interfinancial Liquidity Applications | - | |
| 8.1.9.92.13.00-9 | (-) Securities and Financial Instruments, Except Derivatives | - | |
| 8.1.9.92.14.00-8 | (-) Interfinancial Relations | - | |
| 8.1.9.92.14.10-1 | (-) Payment Transactions | - | |
| 8.1.9.92.14.90-5 | (-) Others | - | |
| 8.1.9.92.15.00-7 | (-) Payment Transactions | - | |
| 8.1.9.92.15.10-0 | (-) Payment Transactions - Receivables from End Users | - | |
| 8.1.9.92.15.20-3 | (-) Other Financial Assets Related to Payment Transactions | - | |
| 8.1.9.92.16.00-6 | (-) Credit Operations | - | |
| 8.1.9.92.17.00-5 | (-) Leasing Operations | - | |
| 8.1.9.92.18.00-4 | (-) Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.92.19.00-3 | (-) Other Financial Assets | - | |
| 8.1.9.92.19.10-6 | (-) Payment Transactions - End Users | - | |
| 8.1.9.92.19.90-0 | (-) Others | - | |
| 8.1.9.92.81.00-0 | (-) Credit Commitments and Credits to Be Made Available | - | |
| 8.1.9.92.83.00-8 | (-) Financial Guarantees Provided | - | |
| 8.1.9.93.00.00-8 | (-) EXPENSES FOR FAIR VALUE ADJUSTMENT | 712 | Record expenses for fair value adjustment of assets and liabilities. |
| 8.1.9.93.12.00-3 | (-) Interfinancial Liquidity Applications | - | |
| 8.1.9.93.13.00-2 | (-) Securities and Financial Instruments, Except Derivatives | - | |
| 8.1.9.93.16.00-9 | (-) Credit Operations | - | |
| 8.1.9.93.18.00-7 | (-) Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.93.19.00-6 | (-) Other Financial Assets | - | |
| 8.1.9.93.42.00-4 | (-) Obligations from Committed Operations - Sale of Freely Tradable Securities | - | |
| 8.1.9.93.49.00-7 | (-) Other Financial Liabilities | - | |
| 8.1.9.93.88.00-6 | (-) Obligations from Loans of Financial Instruments | - | |
| 8.1.9.94.00.00-1 | (-) EXPENSES FOR FAIR VALUE HEDGE ADJUSTMENT | 712 | Record expenses for fair value hedge adjustment of assets and liabilities. |
| 8.1.9.94.12.00-6 | (-) Interfinancial Liquidity Applications | - | |
| 8.1.9.94.13.00-5 | (-) Securities and Financial Instruments, Except Derivatives | - | |
| 8.1.9.94.16.00-2 | (-) Credit Operations | - | |
| 8.1.9.94.17.00-1 | (-) Leasing Operations | - | |
| 8.1.9.94.18.00-0 | (-) Other Operations with Credit Granting Characteristics | - | |
| 8.1.9.94.19.00-9 | (-) Other Financial Assets | - | |
| 8.1.9.94.41.00-8 | (-) Deposits | - | |
| 8.1.9.94.42.00-7 | (-) Obligations from Committed Operations | - | |
| 8.1.9.94.43.00-6 | (-) Other Debt Instruments | - | |
| 8.1.9.94.43.10-9 | (-) Instruments Eligible for Principal Capital | - | |
| 8.1.9.94.43.20-2 | (-) Instruments Eligible for Supplementary Capital | - | |
| 8.1.9.94.43.30-5 | (-) Instruments Eligible for Level II Capital | - | |
| 8.1.9.94.43.90-3 | (-) Other Instruments With and Without Subordination Clause | - | |
| 8.1.9.94.44.00-5 | (-) Obligations from Loans and Transfers | - | |
| 8.1.9.94.49.00-0 | (-) Other Financial Liabilities | - | |
| 8.1.9.95.00.00-4 | (-) EXPENSES FOR PASSIVE PROVISIONS NOT ASSOCIATED WITH CREDIT RISK | 712 | Record expenses for passive provisions not associated with credit risk. |
| 8.1.9.95.10.00-1 | (-) Contingencies | - | |
| 8.1.9.95.10.10-4 | (-) Labor | - | |
| 8.1.9.95.10.20-7 | (-) Fiscal | - | |
| 8.1.9.95.10.30-0 | (-) Civil | - | |
| 8.1.9.95.10.90-8 | (-) Others | - | |
| 8.1.9.95.20.00-8 | (-) Others | - | |
| 8.1.9.98.00.00-3 | (-) EXPENSES FOR FRAUD | 712 | Record expenses for fraud, excluding those related to transactions and operations for which there is a specific account relative to events of this nature. |
| 8.1.9.98.10.00-0 | (-) Internal Fraud | - | |
| 8.1.9.98.20.00-7 | (-) External Fraud | - | |
| 8.1.9.99.00.00-6 | (-) OTHER OPERATIONAL EXPENSES | 712 | Record the value of operational expenses for which there is no specific account, observing that the institution must maintain analytical controls to identify expenses. |
“ (NR)
“Annex II
List of Accounting Items of
Subgroup 8.3.0.00.00.00-1 (-)
NON-OPERATIONAL EXPENSES
| Account Code | Account Name | Estban | Function |
| 8.3.0.00.00.00-1 | (-) NON-OPERATIONAL EXPENSES | - | |
| 8.3.1.00.00.00-8 | (-) Losses in Transactions with Values and Goods | - | |
| 8.3.1.50.00.00-3 | (-) LOSSES IN THE ALIENATION OF VALUES AND GOODS | 712 | Record the negative difference between the value obtained in the alienation and the net book value of the provision for reduction in fair value of goods and values. |
| 8.3.1.50.20.00-7 | (-) Loss in the Alienation of Payment Transaction Equipment | - | Record expenses with sales or losses with installed equipment (POS, Pinpad or similar) at accredited establishments, excluding depreciation expenses for which there is a specific account. |
| 8.3.1.50.70.00-2 | (-) Loss in the Alienation of Own Non-Financial Assets Held for Sale | - | |
| 8.3.1.50.80.00-9 | (-) Loss in the Alienation of Received Non-Financial Assets Held for Sale | - | |
| 8.3.1.50.90.00-6 | (-) Loss in the Alienation of Other Values and Goods | - | |
| 8.3.9.00.00.00-4 | (-) Other Non-Operational Expenses | - | |
| 8.3.9.90.00.00-5 | (-) EXPENSES FOR NON-OPERATIONAL PROVISIONS | 712 | Record charges necessary to form non-operational provisions, rectifying Assets. |
| 8.3.9.90.20.00-9 | (-) Losses on Investments from Fiscal Incentives | - | |
| 8.3.9.90.70.00-4 | (-) Depreciation of Own Non-Financial Assets Held for Sale | - | |
| 8.3.9.90.80.00-1 | (-) Depreciation of Received Non-Financial Assets Held for Sale | - | |
| 8.3.9.90.95.00-3 | (-) Depreciation of Other Values and Goods | - | |
| 8.3.9.90.99.00-9 | (-) Others | - | |
| 8.3.9.99.00.00-2 | (-) OTHER NON-OPERATIONAL EXPENSES | 712 | Record non-operational expenses for which there is no specific account. The institution must adopt internal use subtitles to identify the nature of expenses recorded in this title. |
“ (NR)
“Annex III
List of Accounting Items of
Subgroup 8.9.0.00.00.00-9 (-)
RESULT CALCULATION
| Account Code | Account Name | Estban | Function |
| 8.9.0.00.00.00-9 | (-) RESULT CALCULATION | - | |
| 8.9.1.00.00.00-6 | Result Calculation | - | |
| 8.9.1.10.00.00-5 | RESULT CALCULATION | 712 | Record, on the balance sheet day, the calculation of the institution's result for the balanced period. |
| 8.9.4.00.00.00-7 | (-) Income Tax | - | |
| 8.9.4.10.00.00-6 | (-) INCOME TAX | 712 | Record the values necessary to constitute or reverse the provision for income tax, as well as values related to the constitution and derecognition of deferred fiscal assets. |
| 8.9.4.10.10.00-3 | (-) Provision for Income Tax Current Values | - | Record the values of the provision for income tax to be paid or recovered related to the taxable result of the period. |
| 8.9.4.10.20.00-0 | (-) Provision for Income Tax Deferred Values | - | Record the values of the provision for income tax to be paid in future periods, recorded as deferred fiscal obligation. |
| 8.9.4.10.30.00-7 | Deferred Fiscal Asset | - | Record the values corresponding to deferred income tax fiscal assets. |
| 8.9.4.20.00.00-5 | (-) SOCIAL CONTRIBUTION | 712 | Record the portions necessary to constitute or reverse the provision for social contribution, as well as values related to the constitution and derecognition of deferred fiscal assets. |
| 8.9.4.20.10.00-2 | (-) Provision for Social Contribution Current Values | - | Record the values of the provision for social contribution to be paid or recovered related to the taxable result of the period. |
| 8.9.4.20.20.00-9 | (-) Provision for Social Contribution Deferred Values | - | Record the values of the provision for social contribution to be paid in future periods, recorded as deferred fiscal obligation. |
| 8.9.4.20.30.00-6 | Deferred Fiscal Asset | - | Record the values corresponding to deferred social contribution fiscal assets. |
| 8.9.7.00.00.00-8 | (-) Profit Participations | - | |
| 8.9.7.10.00.00-7 | (-) PROFIT PARTICIPATIONS | 712 | Record, monthly or upon preparation of the balance sheet, the portions necessary to form the provision for profit participations, observing that, upon preparation of the balance sheet, the balance presented in this title must be closed in counterpart to title 7.9.1.10.00.00-6 RESULT CALCULATION. |
| 8.9.7.10.10.00-4 | (-) Administrators | - | |
| 8.9.7.10.20.00-1 | (-) Employees | - | |
| 8.9.7.10.30.00-8 | (-) Assistance and Pension Funds | - | |
| 8.9.7.10.99.00-1 | (-) Others | - |
“ (NR)
NOTE
484/2024 – BCB/DENOR, OF JULY 26, 2024
Grounds proposal for issuance of normative instruction that alters accounting items of the Debtor Result group in the chart of accounts of the Accounting Standard of Regulated Institutions by the Central Bank of Brazil (Cosif).
Chief of Denor,
The present
Note grounds the proposal for issuance of normative instruction that alters accounting items of the chart of accounts of the Accounting Standard of Regulated Institutions by the Central Bank of Brazil (Cosif), according to the competence of the Financial System Regulation Department (Denor), using the attribution conferred in 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 Resolution CMN No. 4.858, of October 23, 2020, and 10 of Resolution BCB No. 92, of May 6, 2021.
-
After
conclusion of the harmonization process of accounting standards provided 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 the meeting of 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 information provided. Moreover, 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 items. Thus, it is necessary to adjust the normative instructions previously issued.
-
Regarding Normative Instruction BCB No. 432 of December 1, 2023, which defines the accounting items of the Debtor 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 | |
|---|---|
| 8.1.1.40.00.00-8 (-) EXPENSES FOR JUDICIAL AND ADMINISTRATIVE DEPOSITS MAINTAINED AT THE INSTITUTION | Change |
| 8.1.5.50.25.00-4 (-) Forward Sales | Inclusion |
| 8.1.6.30.00.00-4 (-) EXPENSES FOR LOSSES FROM REDUCTION IN RECOVERABLE VALUE | Change |
| 8.1.6.30.20.00-8 (-) Losses from Reduction in Recoverable Value - Difference between Fair Value and Book Value | Change |
| 8.1.6.30.30.00-5 (-) Losses from Reduction in Recoverable Value - Assets and Liabilities Not Recorded in the Investee | Change |
| 8.1.6.30.90.00-7 (-) Other Losses from Reduction in Recoverable Value | Inclusion |
| 8.1.6.50.10.00-9 (-) Negative Adjustment to Fair Value | Change |
| 8.1.6.50.20.00-6 (-) Depreciation | Change |
| 8.1.6.50.30.00-3 (-) Reduction in Recoverable Value | Change |
| 8.1.6.50.90.00-5 (-) Other Expenses for Investment Properties | Change |
| 8.1.9.92.14.10-1 (-) Payment Transactions | Inclusion |
| 8.1.9.92.14.90-5 (-) Others | Inclusion |
| 8.1.9.92.19.10-6 (-) Payment Transactions - End Users | Inclusion |
| 8.1.9.92.19.90-0 (-) Others | Inclusion |
| 8.1.9.92.88.00-3 (-) Obligations for Loans of Financial Instruments | Exclusion |
| 8.1.9.93.17.00-8 (-) Leasing Operations | Exclusion |
| 8.3.1.50.20.00-7 (-) Loss on Disposal of Equipment for Payment Transactions | Change |
| 8.9.4.10.00.00-6 (-) INCOME TAX | Change |
| 8.9.7.10.00.00-7 (-) PROFIT PARTICIPATION | Change |
| 8.9.7.10.10.00-4 (-) Administrators | Change |
| 8.9.7.10.30.00-8 (-) Assistance and Pension Funds | Change |
| 8.9.7.10.99.00-1 (-) Others | Change |
-
Finally, in compliance with the provisions of Article 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 for 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 administrative support, must be preceded by a Regulatory Impact Analysis (RIA).
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However, as provided in Article 4, items II, IV, and VII, of this Decree, the obligation to prepare an RIA may be waived for a normative act that aims to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives, that aims at the updating or revocation of 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
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This document amends: Normative Instruction BCB No. 432 of December 1, 2023
Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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