RegAlert2024-07-26 | Instrução Normativa BCB 500Added · Updated
Normative Instruction BCB No. 500 of July 26, 2024
Regulated institutions must register Passive Compensation items in group 9.0.0.00.00.00-1, segregated per Annexes I to III, effective August 1, 2024. This replaces Normative Instruction BCB No. 433 of December 1, 2023. Institutions must ensure accounting title 9.0.9.99.00.00-2 (OTHERS) balances to zero in trial balances and balance sheets.
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Resolution No. 222
NORMATIVE INSTRUCTION BCB NO. 500, OF JULY 26, 2024
Amends
Normative Instruction BCB No. 433, of December 1, 2023, which defines the accounting items of the Passive Compensation group of 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 attribution conferred 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 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 The Normative Instruction
BCB No. 433, of December 1, 2023, published in the Official Gazette of the Union on December 14 of 2023, shall be amended as follows:
"Art.
2º The institutions mentioned in art. 1º must register in group 9.0.0.00.00.00-1 Passive Compensation:
..................................................................................................................................
§
1º The group referred to in the caput must be 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:
..................................................................................................................................
III - 9.3.0.00.00.00-0 FINANCIAL INSTRUMENTS
AND LEASING: CREDIT RISK, segregated into the items defined in Annex III.
..................................................................................................................................
§ 5º The accounting title 9.0.9.99.00.00-2
OTHERS must be balanced and show a zero balance in trial balances and balance sheets." (NR)
Art. 2º The Normative Instruction
BCB No. 433, of 2023, shall be amended with its Annexes I, II and III altered, in the manner of this Normative Instruction.
Art. 3º This Normative Instruction takes effect on August 1, 2024.
GILNEU FRANCISCO ASTOLFI VIVAN
"Annex I
List of Accounting Items of Subgroup
9.0.0.00.00.00-1 PASSIVE COMPENSATION
| Account Code | Account Name | Balance | Function |
|---|---|---|---|
| 9.0.0.00.00.00-1 | PASSIVE COMPENSATION | - | |
| 9.0.1.00.00.00-8 | Co-obligations | - | |
| 9.0.1.05.00.00-3 | LIABILITIES FOR PORTFOLIOS OF ASSETS GUARANTEEING LIG ADMINISTERED | - | Record the values of assets submitted to the fiduciary regime provided for in Law No. 13,097, of 2015, in counterpart to item 3.0.1.05.00.00-9 PORTFOLIOS OF ASSETS GUARANTEEING LIG. |
| 9.0.1.10.00.00-7 | LIABILITIES FOR CONFIRMED EXPORT CREDITS | - | Record, on behalf of the beneficiaries, the value of confirmed export letters of credit, in the country, by the institution, in counterpart to item 3.0.1.20.00.00-3 CONFIRMED EXPORT CREDITS. |
| 9.0.1.20.00.00-6 | LIABILITIES FOR IMPORT CREDITS | - | Record the institution's liabilities with financial institutions located abroad, for the opening of import letters of credit, in counterpart to item 3.0.1.10.00.00-3 OPEN CREDITS FOR IMPORT. |
| 9.0.1.20.10.00-3 | CCR - Spot Operations | - | |
| 9.0.1.20.20.00-0 | CCR - Term Operations | - | |
| 9.0.1.20.40.00-4 | Others - Spot Operations | - | |
| 9.0.1.20.50.00-1 | Others - Term Operations, up to 360 Days | - | |
| 9.0.1.20.60.00-8 | Others - Term Operations, above 360 Days | - | |
| 9.0.1.85.00.00-5 | LIABILITIES FOR CO-OBLIGATIONS IN CREDIT ASSIGNMENTS | - | Record the rights and credit titles assigned with co-obligation, in counterpart to item 3.0.1.85.00.00-1 RETENTION OF RISK IN CREDIT ASSIGNMENTS - CLOSED OPERATION. |
| 9.0.1.85.10.00-2 | Affiliated Financial | - | |
| 9.0.1.85.20.00-9 | Affiliated Non-Financial | - | |
| 9.0.1.85.30.00-6 | Unaffiliated Financial | - | |
| 9.0.1.85.40.00-3 | Unaffiliated Non-Financial | - | |
| 9.0.1.90.00.00-9 | LIABILITIES FOR OTHER CO-OBLIGATIONS | - | Record the institution's liabilities for co-obligations in the placement of debentures, mortgage certificates, and others, in counterpart to item 3.0.1.90.00.00-5 BENEFICIARIES OF OTHER CO-OBLIGATIONS. |
| 9.0.4.00.00.00-9 | Custody of Values | - | |
| 9.0.4.30.00.00-6 | CUSTODIED VALUES | - | Record the titles, securities, and other assets delivered to third parties or another branch for custody, in counterpart to item 3.0.4.30.00.00-2 CUSTODIANS OF VALUES IN CUSTODY. |
| 9.0.4.50.00.00-4 | MARGIN ACCOUNT LOANS SECURED | - | Record the value of guarantees received by the company, offered by borrowers of stock loans in margin account operations, whether these guarantees are in titles, securities, or money, in counterpart to items 3.0.4.50.00.00-0 MARGIN ACCOUNT LOAN GUARANTEES and 3.0.4.20.00.00-3 MARGIN ACCOUNT GUARANTEE DEPOSITORIES. The institution must adjust the balances of these accounts for fluctuations in the market value of the guarantees it records and as a result of met margin calls. |
| 9.0.4.60.00.00-3 | MARGIN ACCOUNT FINANCING SECURED | - | Record the value of guarantees received by the company, offered by borrowers of financing for the purchase of shares in margin account operations, whether these guarantees are in titles, securities, or money, in counterpart to items 3.0.4.60.00.00-9 MARGIN ACCOUNT FINANCING GUARANTEES and 3.0.4.20.00.00-3 MARGIN ACCOUNT GUARANTEE DEPOSITORIES. The institution must adjust the balances of these accounts for fluctuations in the market value of the guarantees it records and as a result of met margin calls. |
| 9.0.4.60.10.00-0 | Purchase of Titles | - | |
| 9.0.4.60.20.00-7 | Margin Deposits | - | |
| 9.0.4.67.00.00-4 | VALUES GUARANTEED BY GOVERNMENTAL OR OFFICIAL FUNDS OR MECHANISMS | - | Record the value related to the portions of financing guaranteed by funds or any other credit risk coverage mechanisms established by the Federal Constitution or federal, state, or municipal law, or created by official or private entities, provided that the conditions established in the current regulation are met, in counterpart to item 3.0.4.67.00.00-0 VALUES GUARANTEED BY GOVERNMENTAL OR OFFICIAL FUNDS OR MECHANISMS. |
| 9.0.4.70.00.00-2 | TITLE PLEDGE | - | Record the institution's liabilities for titles delivered as pledge for debts or other obligations, in counterpart to item 3.0.4.70.00.00-8 PLEDGED TITLES. |
| 9.0.4.75.00.00-7 | RENEGOTIATED RURAL DEBTS SECURED BY TITLES | - | Record, at the nominal value updated by IGP-M, the titles issued by the National Treasury received as guarantee for renegotiated operations of debts originating from rural credit, in counterpart to item 3.0.4.75.00.00-3 TITLES IN GUARANTEE OF RENEGOTIATED RURAL DEBTS. |
| 9.0.4.77.00.00-3 | NATIONAL TREASURY - GUARANTEED VALUES | - | Record the values related to credits for which the National Treasury has full and several liability or guarantee, which are accounted for in items whose risk weighting factor is different from 0%, in counterpart to item 3.0.4.77.00-5 VALUES GUARANTEED BY THE NATIONAL TREASURY. |
| 9.0.4.78.00.00-6 | FINANCIAL INSTITUTIONS - GUARANTEED VALUES | - | Record the active operations for which other financial institutions and other institutions authorized to operate by the Central Bank of Brazil have liability or guarantee, which are accounted for in items whose risk weighting factor is 100%, in counterpart to item 3.0.4.78.00.00-2 VALUES GUARANTEED BY FINANCIAL INSTITUTIONS. |
| 9.0.4.80.00.00-1 | CUSTODY VALUE DEPOSITORS | - | Record, on behalf of the depositors, the values and assets received in custody, in counterpart to item 3.0.4.80.00.00-7 VALUES IN CUSTODY, when the values and assets are received in custody in the own branch, or to item 3.0.4.30.00.00-2 CUSTODIANS OF VALUES IN CUSTODY, when for custody in another branch or with third parties. |
| 9.0.4.90.00.00-0 | GUARANTEE VALUE DEPOSITORS | - | Record, on behalf of the depositors, the values received as guarantee for loans and other operations or contracts, including guarantees by suretyship, in counterpart to items 3.0.4.90.00.00-6 VALUES IN GUARANTEE and 3.0.4.40.00.00-1 GUARANTEE VALUE DEPOSITORIES. |
| 9.0.4.99.00.00-7 | GOLD IN CUSTODY | - | Record, by the final custodian, thus considered the institution responsible for the physical custody of the metal, the total quantity (in grams) of the custodied balance, in counterpart to item 3.0.4.99.00.00-3 GOLD CUSTODY. |
| 9.0.4.99.10.00-4 | Own | - | |
| 9.0.4.99.20.00-1 | Of Third Parties | - | |
| 9.0.6.00.00.00-3 | Negotiation and Intermediation of Values | - | |
| 9.0.6.10.00.00-2 | SHARES, FINANCIAL ASSETS AND COMMODITIES CONTRACTED | - | Record the value of contracts for operations with shares, other financial assets, and commodities carried out in the forward, futures, and options markets, with own and third-party resources, in counterpart to item 3.0.6.10.00.00-8 CONTRACTS FOR SHARES, FINANCIAL ASSETS, AND COMMODITIES. |
| 9.0.6.20.00.00-1 | CLIENTS - DEPOSITED MARGINS | - | Record the value of margins, in current currency, titles, securities, other assets, and other guarantees, given by clients as guarantee for their operations carried out in the forward, futures, and options markets with shares, other financial assets, and commodities, in counterpart to item 3.0.6.20.00.00-7 CLIENT MARGIN DEPOSITS. |
| 9.0.6.30.00.00-0 | LIABILITIES FOR SURETYSHIPS AND OTHER GUARANTEES FOR EXCHANGE OPERATIONS | - | Record the value of suretyships, guarantees, insurance policies, and other guarantees received and given as guarantee for operations carried out in the forward, futures, and options markets, on own and third-party account, with shares, other financial assets, and commodities, in counterpart to item 3.0.6.30.00.00-6 SURETYSHIPS AND OTHER GUARANTEES FOR EXCHANGE OPERATIONS. |
| 9.0.6.35.00.00-5 | COMMITTED OPERATIONS WITH FREE MOVEMENT - TITLES RECEIVED AS COLLATERAL | - | Record the titles and securities received as collateral in committed operations with free movement agreement, in counterpart to item 3.0.6.35.00.00-1 TITLES RECEIVED AS COLLATERAL IN COMMITTED OPERATIONS WITH FREE MOVEMENT. |
| 9.0.6.37.00.00-1 | COE - MARKET VALUE | - | Record the market value of structured operation certificates (COE) issued, considering all their components, in counterpart to item 3.0.6.37.00.00-7 MARKET VALUE – COE. |
| 9.0.6.40.00.00-9 | LIABILITIES FOR VALUES IN GUARANTEE OF OPERATIONS | - | Record the values related to gold, other financial assets, and assets given as guarantee for operations on own account, in counterpart to item 3.0.6.40.00.00-5 VALUES IN GUARANTEE OF OPERATIONS. It must contain internal control items that allow identifying the liabilities to which they refer. |
| 9.0.6.55.00.00-3 | RISK TRANSFERRED WITH CREDIT DERIVATIVES | - | Record the values resulting from the application of the risk weighting factor applicable to the underlying asset on the reference value of the credit derivative operation, in counterpart to item 3.0.6.55.00.00-9 CREDIT DERIVATIVES – TRANSFERRED RISK. |
| 9.0.6.56.00.00-6 | RISK RETAINED WITH CREDIT DERIVATIVES | - | Record the values resulting from the application of the weighting factor on the reference value of the credit derivative operation, in counterpart to item 3.0.6.56.00.00-2 CREDIT DERIVATIVES - RETAINED RISK. |
| 9.0.6.57.00.00-9 | RISK RECEIVED WITH CREDIT DERIVATIVES | - | Record the reference values of credit derivative operations by the institution receiving the risk, in counterpart to item 3.0.6.57.00.00-5 CREDIT DERIVATIVES - RISK RECEIVED. |
| 9.0.7.00.00.00-0 | Consortium | - | |
| 9.0.7.75.00.00-8 | MONTHLY RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS | - | Record the value of the monthly contribution of consortium members, scheduled for the month following the balance sheet date, in counterpart to item 3.0.7.75.00.00-4 MONTHLY FORECAST OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS. It is admitted, on the balance sheet date, the write-off of contributions by the total, posting the value of the contributions of the following month to update its balance. |
| 9.0.7.78.00.00-7 | GROUP OBLIGATIONS FOR CONTRIBUTIONS | - | Record the total value of contributions due by active consortium members until the end of the group, as common fund and reserve fund, in counterpart to item 3.0.7.78.00.00-3 CONTRIBUTIONS DUE TO THE GROUP. |
| 9.0.7.82.00.00-8 | GOODS OR SERVICES TO BE AWARDED - VALUE | - | Record the total value of goods or services to be delivered in future assemblies, until the end of the group, in counterpart to item 3.0.7.82.00.00-4 VALUE OF GOODS OR SERVICES TO BE AWARDED. |
| 9.0.7.99.00.00-8 | VARIOUS PASSIVE COMPENSATION ACCOUNTS | - | Record the other administrative acts and facts related to the consortium group that, by criterion of the consortium administrator or by requirement of the Central Bank of Brazil, are subject to control procedures not feasible for recording in the other compensation accounts, in counterpart to item 3.0.7.99.00.00-4 VARIOUS ACTIVE COMPENSATION ACCOUNTS. The consortium administrator must maintain, in sub-items for internal use, the individualization of the records posted in this account in a way that allows control and identification of its nature, value, and purposes. |
| 9.0.8.00.00.00-7 | Contracts | - | |
| 9.0.8.30.00.00-4 | LIABILITY FOR ADMINISTRATION OF THIRD-PARTY RESOURCES | - | Record the amount of third-party resources under the administration of the institution, in counterpart to item 3.0.8.30.00.00-0 ADMINISTRATION OF THIRD-PARTY RESOURCES. It must contain sub-items for internal use that allow identifying the nature of the composition of the fund portfolio. |
| 9.0.8.40.00.00-3 | LEASE CONTRACTS - AMOUNTS PAYABLE - MATURITY | - | Record, by the lessee and sublessee, the maturity of the total amounts payable not discounted in lease contracts for which the institution, according to current regulation, does not recognize the right of use and the respective lease liability. |
| 9.0.8.40.50.00-8 | Maturity within 1 year | - | |
| 9.0.8.40.60.00-5 | Maturity Above 1 Year and up to 2 Years | - | |
| 9.0.8.40.70.00-2 | Maturity Above 2 Years and up to 5 Years | - | |
| 9.0.8.40.80.00-9 | Maturity Above 5 Years | - | |
| 9.0.9.00.00.00-4 | Control | - | |
| 9.0.9.01.00.00-7 | FOREIGN EXCHANGE CONTRACTS - ACTIVE POSITION - CONTROL | - | Record the active position of foreign exchange contracts, according to current regulation. |
| 9.0.9.01.10.00-4 | Purchase of Foreign Currency | - | Record, at fair value, the active position of foreign exchange contracts for the purchase of foreign currency, according to current regulation, in counterpart to the breakdowns of sub-item 3.0.9.01.10.00-0 Purchase of Foreign Currency. |
| 9.0.9.01.30.00-8 | Sale of Foreign Currency | - | Record, at fair value, the active position of foreign exchange contracts for the sale of foreign currency, according to current regulation, in counterpart to the breakdowns of sub-item 3.0.9.01.30.00-4 Sale of Foreign Currency |
| 9.0.9.02.00.00-0 | FOREIGN EXCHANGE CONTRACTS - PASSIVE POSITION | - | Record the passive position of foreign exchange contracts, according to current regulation. |
| 9.0.9.02.10.00-7 | Purchase of Foreign Currency | - | Record, at fair value, the passive position of foreign exchange contracts for the purchase of foreign currency, according to current regulation, segregating by counterparty type, in counterpart to the breakdowns of sub-item 3.0.9.02.10.00-3 Purchase of Foreign Currency. |
| 9.0.9.02.10.10-0 | Non-Financial Companies | - | Record foreign exchange contracts that have non-financial companies as counterparties, thus considered private or public capital legal entities whose main activity is the production of non-financial goods and services. |
| 9.0.9.02.10.20-3 | Banks | - | Record foreign exchange contracts that have banks as counterparties, thus considered institutions authorized to capture deposits, including the Central Bank of Brazil. |
| 9.0.9.02.10.30-6 | Other Financial Entities | - | Record foreign exchange contracts that have other financial entities as counterparties, thus considered other financial entities supervised by the Central Bank of Brazil; financial entities supervised by the Securities and Exchange Commission; pension and open private pension funds; entities of the insurance and capitalization market. |
| 9.0.9.02.10.90-4 | Other Counterparties | - | Record foreign exchange contracts that have other counterparties for which there is no specific item, including the National Treasury. |
| 9.0.9.02.30.00-1 | Sale of Foreign Currency | - | Record, at fair value, the passive position of foreign exchange contracts for the sale of foreign currency, according to current regulation, segregating by counterparty type, in counterpart to the breakdowns of sub-item 3.0.9.02.30.00-7 Sale of Foreign Currency. |
| 9.0.9.02.30.10-4 | Non-Financial Companies | - | Record foreign exchange contracts that have non-financial companies as counterparties, thus considered private or public capital legal entities whose main activity is the production of non-financial goods and services. |
| 9.0.9.02.30.20-7 | Banks | - | Record foreign exchange contracts that have banks as counterparties, thus considered institutions authorized to capture deposits, including the Central Bank of Brazil. |
| 9.0.9.02.30.30-0 | Other Financial Entities | - | Record foreign exchange contracts that have other financial entities as counterparties, thus considered other financial entities supervised by the Central Bank of Brazil; financial entities supervised by the Securities and Exchange Commission; pension and open private pension funds; entities of the insurance and capitalization market. |
| 9.0.9.02.30.90-8 | Other Counterparties | - | Record foreign exchange contracts that have other counterparties for which there is no specific item, including the National Treasury. |
| 9.0.9.03.00.00-3 | LOANS AND FINANCING SEP | - | Record, by peer-to-peer lending companies (SEPs), the global amount of loan and financing operations between individuals on the base date, in counterpart to item 3.0.9.03.00.00-9 SEP OPERATIONS. |
| 9.0.9.04.00.00-6 | CONTROL OF ISSUED LIG, LCI AND LCA | - | Record, in the appropriate sub-items, according to the issue date, the value of Guaranteed Real Estate Notes (LIG), Real Estate Credit Notes (LCI), and Agribusiness Credit Notes (LCA) issued, in counterpart to item 3.0.9.04.00-4 ISSUED LIG, LCI AND LCA - CONTROL. |
| 9.0.9.04.10.00-3 | LIG Issued up to February 1, 2024 | - | |
| 9.0.9.04.11.00-2 | LIG Issued from February 2, 2024 | - | |
| 9.0.9.04.20.00-0 | LCI Issued up to February 1, 2024 | - | |
| 9.0.9.04.21.00-9 | LCI Issued from February 2, 2024 | - | |
| 9.0.9.04.30.00-7 | LCA Issued up to February 1, 2024 | - | |
| 9.0.9.04.31.00-6 | LCA Issued between February 2, 2024 and June 30, 2024 | - | |
| 9.0.9.04.32.00-5 | LCA Issued between July 1, 2024 and June 30, 2025 | - | |
| 9.0.9.04.33.00-4 | LCA Issued from July 1, 2025 | - | |
| 9.0.9.06.00.00-2 | CLASSIFICATION OF NON-FINANCIAL ASSETS HELD FOR SALE RECEIVED - CONTROL | - | Record the non-financial assets held for sale received in liquidation of a financial instrument of difficult or doubtful solution, in counterpart to item 3.0.9.06.00.00-8 CLASSIFICATION OF NON-FINANCIAL ASSETS HELD FOR SALE – RECEIVED. |
| 9.0.9.07.00.00-5 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO THE UNION | - | Record the updated values of judicial and administrative deposits transferred to the Union, according to current legislation, in counterpart to item 3.0.9.07.00.00-1 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO THE UNION. |
| 9.0.9.07.10.00-2 | Actions in which the Public Entity is a Party | - | |
| 9.0.9.07.20.00-9 | Actions in which the Public Entity is Not a Party | - | |
| 9.0.9.08.00.00-8 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO STATES AND FEDERAL DISTRICT | - | Record the updated values of judicial and administrative deposits transferred to the States and the Federal District, according to current legislation, in counterpart to item 3.0.9.08.00.00-4 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO STATES AND FEDERAL DISTRICT. |
| 9.0.9.08.10.00-5 | Actions in which the Public Entity is a Party | - | |
| 9.0.9.08.20.00-2 | Actions in which the Public Entity is Not a Party | - | |
| 9.0.9.09.00.00-1 | JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO MUNICIPALITIES | - | Record the updated values of judicial and administrative deposits transferred to the Municipalities, according to current legislation, in counterpart to item 3.0.9.09.00.00-7 JUDICIAL AND ADMINISTRATIVE DEPOSITS TRANSFERRED TO MUNICIPALITIES. |
| 9.0.9.09.10.00-8 | Actions in which the Public Entity is a Party | - | |
| 9.0.9.09.20.00-5 | Actions in which the Public Entity is Not a Party | - | |
| 9.0.9.10.00.00-3 | LIABILITIES FOR GUARANTEES, SURETYSHIPS, AND OTHER GUARANTEES RECEIVED | - | Record the institution's liabilities for guarantees received in operations in the country or abroad, in counterpart to item 3.0.9.10.00.00-9 GUARANTEES, SURETYSHIPS, AND OTHER GUARANTEES RECEIVED. |
| 9.0.9.11.00.00-6 | LIABILITIES FOR GUARANTEED REAL ESTATE NOTES | - | Record the commitments related to issued LIGs, including the payment of principal and interest, the obligations arising from derivative instruments part of the portfolio, and the value of future remuneration of the fiduciary agent, in the cases of declaration of intervention, extrajudicial liquidation, or bankruptcy of the issuing institution, or recognition of its insolvency state by the Central Bank of Brazil, in counterpart to item 3.0.9.11.00.00-2 GUARANTEES PROVIDED FOR RAISING GUARANTEED REAL ESTATE NOTES. |
| 9.0.9.11.10.00-3 | Issued Guaranteed Real Estate Notes | - | |
| 9.0.9.11.20.00-0 | Obligations Arising from Derivative Instruments | - | |
| 9.0.9.11.30.00-7 | Fiduciary Agent Remuneration | - | |
| 9.0.9.13.00.00-2 | MUNICIPAL DEPOSIT RAISINGS - EXCESS GUARANTEE FUND - APPLICATION | - | Record, by single credit cooperatives, the sum of demand and time deposits raised from each municipality, together with their bodies or entities and companies controlled by them, exceeding the limit of coverage assured by guarantee funds, in counterpart to item 3.0.9.13.00.00-8 APPLICATION OF DEPOSITS RAISED FROM MUNICIPALITIES - EXCESS GUARANTEE FUND. |
| 9.0.9.14.00.00-5 | MUNICIPAL DEPOSIT RAISINGS - FINANCIAL CENTRALIZATION - APPLICATION | - | Record, by a central credit cooperative that provides financial centralization service, the application, according to current regulation, of the total of demand and time deposits raised by its affiliates from each municipality, together with their bodies or entities and companies controlled by them, through the provision of centralized resource application service, in counterpart to item 3.0.9.14.00.00-1 APPLICATION OF DEPOSITS RAISED FROM MUNICIPALITIES - FINANCIAL CENTRALIZATION. |
| 9.0.9.15.00.00-8 | APPLICATIONS IN AGRIBUSINESS TITLES - CONTROL | - | Record the applications in titles that have linkage with agricultural, livestock, forestry, fishing, and aquaculture products, agroindustrial, and other applications within the agribusiness chain, provided for in Laws No. 8,929, of 1994, and 11,076, of 2004, according to their nature, in counterpart to item 3.0.9.15.00.00-4 APPLICATIONS IN AGRIBUSINESS TITLES. |
| 9.0.9.16.00.00-1 | OPERATIONS WITH RELATED PARTIES - CONTROL | - | Record the sum of credit operations carried out with related parties, in accordance with current regulation that establishes the conditions and limits for their realization, in counterpart to item .3.0.9.16.00.00-7 OPERATIONS WITH RELATED PARTIES. |
| 9.0.9.17.00.00-4 | VALUES PENDING RECEIPT - JUDICIAL COLLECTION - CONTROL | - | Record the values pending receipt subject to judicial collection, not yet received, in counterpart to item 3.0.9.17.00.00-0 VALUES PENDING RECEIPT - JUDICIAL COLLECTION. |
| 9.0.9.18.00.00-7 | AMOUNTS DUE TO CONSORTIUM MEMBERS - CLOSED GROUPS | - | Record upon the accounting closure of the consortium group, the total value of resources due to consortium members, in counterpart to item 3.0.9.18.00.00-3 AMOUNTS DUE TO CONSORTIUM MEMBERS - CLOSED GROUPS - CONTROL. |
| 9.0.9.18.10.00-4 | Unclaimed Resources | - | Record the values of unclaimed resources related to groups closed after Law No. 11,795, of 2008. |
| 9.0.9.18.20.00-1 | Received Resources | - | Record, until return to the consortium member or reclassification as unclaimed resource, the values received after the closure of the group. |
| 9.0.9.18.30.00-8 | Recovered Assets | - | Record, until sale, the values related to seized assets after the closing of accounting for the respective groups. |
|---|---|---|---|
| 9.0.9.19.00.00-0 | VALUES APPLIED BY THE ADMINISTRATOR - RESOURCES OF CLOSED GROUPS - CONTROL | - | Record the value applied by the consortium administrator of resources from closed groups, in counterpart to title 3.0.9.19.00.00-6 VALUES APPLIED BY THE ADMINISTRATOR - RESOURCES OF CLOSED GROUPS. |
| 9.0.9.20.00.00-2 | LIABILITIES FOR ASSETS AND RIGHTS OF PUBLIC FUNDS ADMINISTERED | - | Record the resources of financing funds created or instituted by constitutional or infraconstitutional provisions, at the federal, state, and municipal levels, administered or managed by the financial institution, in counterpart to title 3.0.9.20.00.00-8 ASSETS OF PUBLIC FUNDS ADMINISTERED. |
| 9.0.9.24.00.00-4 | CREDIT OPERATIONS WITH SHARING OF RESOURCES AND RISKS - CONTROL | - | Record the participation of credit cooperatives in credit operations granted with sharing of resources and risks, in counterpart to title 3.0.9.24.00.00-0 CONTROL OF CREDIT OPERATIONS WITH SHARING OF RESOURCES AND RISKS. |
| 9.0.9.30.00.00-1 | GUARANTEES LINKED TO FINANCIAL ASSISTANCE FROM BACEN | - | Record the value of guarantees linked to financial assistance, in counterpart to title 3.0.9.30.00.00-7 CENTRAL BANK - GUARANTEES IN FINANCIAL ASSISTANCE. |
| 9.0.9.45.00.00-5 | COLLECTED RESOURCES - CONSORTIUMS | - | Record the total consolidated values of consortium groups, in counterpart to title 3.0.9.45.00.00-1 CONSORTIUM RESOURCES. |
| 9.0.9.45.10.00-2 | Collected Resources - Normal | - | Record the total accumulated value of resources collected by consortium groups, calculated in the consolidation of code 07.0.0.0.0-1 Collected Resources from document 7, Statement of Variations in Availability of Groups, of Cosif. |
| 9.0.9.45.20.00-9 | Collected Resources - Excesses | - | Record, for each consortium group, the difference between collected resources and used resources, if they represent an excess of use. |
| 9.0.9.46.00.00-8 | SEGREGATION OF SAVINGS DEPOSITS | - | Record the balances of savings accounts according to the collection period, in counterpart to title 3.0.9.46.00.00-4 SEGREGATED SAVINGS DEPOSITS. |
| 9.0.9.46.01.00-7 | Savings Deposits up to May 3, 2012 | - | Record the balances of savings deposits made up to May 3, 2012. |
| 9.0.9.46.02.00-6 | Savings Deposits from May 4, 2012 | - | Record the balances of savings deposits made from May 4, 2012, inclusive. |
| 9.0.9.47.00.00-1 | CREDITS GRANTED TO THE PUBLIC SECTOR | - | Record the values corresponding to credits granted to government agencies and entities, in counterpart to title 3.0.9.47.00.00-7 CREDITS TO THE PUBLIC SECTOR. |
| 9.0.9.48.00.00-4 | CREDITS GRANTED TO THE PUBLIC SECTOR - DISTINCTED ASSETS | - | Record the values corresponding to credits granted to government agencies and entities supported by Distincted Reference Assets (PR) designated for this purpose, in counterpart to title 3.0.9.48.00.00-0 CREDITS TO THE PUBLIC SECTOR - DISTINCTED ASSETS. |
| 9.0.9.49.00.00-7 | DISTINCTION OF REFERENCE ASSETS FOR FINANCING THE PUBLIC SECTOR | - | Record the value corresponding to the portion of Reference Assets (PR) destined for exclusive application in credit operations with government agencies and entities, in counterpart to title 3.0.9.49.00.00-3 DISTINCTED REFERENCE ASSETS FOR FINANCING CREDITS TO THE PUBLIC SECTOR. |
| 9.0.9.50.00.00-9 | GRANTING OF CREDITS TO MICRO, SMALL, AND MEDIUM-SIZED ENTERPRISES | - | Record the credits granted to micro, small, and medium-sized enterprises, in counterpart to title 3.0.9.50.00.00-5 CREDITS TO MICRO, SMALL, AND MEDIUM-SIZED ENTERPRISES. |
| 9.0.9.53.00.00-8 | OBLIGATIONS FROM COMMITTED OPERATIONS | - | Record the values corresponding to collections made through committed operations, in counterpart to title 3.0.9.53.00-0 COMMITTED OPERATIONS - OBLIGATIONS. Must maintain parity with the respective equity accounts. |
| 9.0.9.53.10.00-5 | Own Portfolio - Linked - up to March 8 | - | Record collections where the collateral of the committed operation corresponds to a title from the own portfolio of the collecting institution, which was issued by an entity linked to this institution up to March 8, 2012, inclusive. |
| 9.0.9.53.15.00-0 | Own Portfolio - Linked - after March 8 | - | Record collections where the collateral of the committed operation corresponds to a title from the own portfolio of the collecting institution, which was issued by an entity linked to this institution after March 8, 2012. |
| 9.0.9.53.20.00-2 | Third-Party Portfolio - Linked - up to March 8 | - | Record collections where the collateral of the committed operation corresponds to a title from the third-party portfolio of the collecting institution, which was issued by an entity linked to this institution up to March 8, 2012, inclusive. |
| 9.0.9.53.25.00-7 | Third-Party Portfolio - Linked - after March 8 | - | Record collections where the collateral of the committed operation corresponds to a title from the third-party portfolio of the collecting institution, which was issued by an entity linked to this institution after March 8, 2012, inclusive. |
| 9.0.9.53.99.00-2 | Others | - | |
| 9.0.9.55.00.00-4 | EXPORT FOREIGN EXCHANGE CONTRACTS IN SPECIAL POSITION | - | Record the value of export foreign exchange contracts transferred to a special foreign exchange position, in counterpart to title 3.0.9.65.00.00-9 SPECIAL POSITION OF EXPORT FOREIGN EXCHANGE CONTRACTS. |
| 9.0.9.56.00.00-7 | TOTAL QUANTITY OF GOLD IN GRAMS | - | Record the total quantity (in grams) acquired and sold of raw gold and refined gold, in counterpart to title 3.0.9.56.00.00-3 QUANTITY OF GOLD IN GRAMS. |
| 9.0.9.57.00.00-0 | TOTAL VALUE OF GOLD TRANSACTIONS IN REALS | - | Record the total value of transactions for the acquisition and sale of raw gold and refined gold, in counterpart to title 3.0.9.57.00.00-6 VALUE OF GOLD TRANSACTIONS IN REALS. |
| 9.0.9.59.00.00-6 | LIABILITIES FROM OPERATIONS LINKED TO ASSIGNMENT - CONTROL | - | Record, by the selling or assigning institution, for the purpose of control by the buying or assignee institution, the liabilities arising from sales or transfers of financial assets that were not written off by them, fully or proportionally, in counterpart to title 3.0.9.59.00.00-2 CONTROL OF LIABILITIES FROM OPERATIONS LINKED TO ASSIGNMENT. |
| 9.0.9.59.10.00-3 | Linked Financial Institution | - | |
| 9.0.9.59.15.00-8 | Unlinked Financial Institution | - | |
| 9.0.9.59.90.00-9 | Other Linked Institutions | - | |
| 9.0.9.59.95.00-4 | Other Unlinked Institutions | - | |
| 9.0.9.62.00.00-4 | LINKED OPERATIONS - ASSET | - | Record linked active operations, in accordance with current regulations, in counterpart to title 3.0.9.62.00-8 LINKED ACTIVE OPERATIONS. |
| 9.0.9.63.00.00-7 | ACTIVE OPERATIONS - LINKED RESOURCES | - | Record the collection of resources linked to active operations, in accordance with current regulations, in counterpart to title 3.0.9.63.00.00-3-7 LINKED RESOURCES TO ACTIVE OPERATIONS. |
| 9.0.9.64.00.00-0 | RESOURCES APPLIED IN MICROCREDIT OPERATIONS - CONTROL | - | Control the balances of microcredit and directed operations, in counterpart to title 3.0.9.64.00.00-6 MICROCREDIT AND DIRECTED OPERATIONS. |
| 9.0.9.67.00.00-9 | DIRECTING OF MICROCREDIT OPERATIONS - COLLECTION | - | Record collections included in the calculation of the directing of microcredit operations, in counterpart to title 3.0.9.67.00.00-5 CONTROL OF DIRECTING OF MICROCREDIT OPERATIONS - COLLECTION. |
| 9.0.9.67.05.00-4 | Demand Deposits Not Computed for Directing Purposes | - | Record the balances of demand deposits that, according to current regulations, should not be computed in the balances of demand deposits subject to directing. |
| 9.0.9.67.10.00-6 | DIM - Collected Resources - Immediate Application | - | Record resources collected by other financial institutions and passed on through an interfinancial deposit linked to microfinance operations (DIM) with the purpose of immediate application in productive oriented microcredit operations, according to current regulations. |
| 9.0.9.67.19.00-7 | DIM - Collected Resources - Others | - | Record other resources collected by other financial institutions and passed on through an interfinancial deposit linked to microfinance operations (DIM), according to current regulations. |
| 9.0.9.67.20.00-3 | Credits Collected by Cooperatives and SCMEPP - Immediate Application | - | Record resources collected by single credit cooperatives and by societies for credit to microentrepreneurs and small-sized enterprises with the purpose of immediate application in productive oriented microcredit operations, according to current regulations. |
| 9.0.9.67.29.00-4 | Credits Collected by Cooperatives and SCMEPP - Others | - | Record other resources collected by single credit cooperatives and by societies for credit to microentrepreneurs and small-sized enterprises for application in productive oriented microcredit operations, according to current regulations. |
| 9.0.9.68.00.00-2 | OPERATIONS OF THE DESENROLA PROGRAM | - | Record the values related to debt renegotiation operations, from own portfolio or assumed third-party portfolios, contracted as financial agents within the scope of the Emergency Program for Renegotiation of Debts of Defaulting Individuals - Desenrola Brasil and the Program for Renegotiation of Debts of Individual Microentrepreneurs - MEIs, Small Businesses, and Small-Sized Enterprises - Desenrola Pequenos Negócios, in counterpart to title 3.0.9.68.00.00-8 OPERATIONS OF THE DESENROLA PROGRAM. |
| 9.0.9.71.00.00-0 | PAYMENT TRANSACTIONS CARRIED OUT – CONTROL | - | Record the sum of the financial volume of payment transactions carried out in the twelve months prior to the base date, in counterpart to title 3.0.9.71.00.00-6 PAYMENT TRANSACTIONS CARRIED OUT. |
| 9.0.9.72.00.00-3 | REMUNERATION OF CAPITAL DISTRIBUTED IN THE FISCAL YEAR | - | Record the remuneration of capital distributed in the fiscal year, in counterpart to title 3.0.9.72.00.00-9 DISTRIBUTION OF REMUNERATION OF CAPITAL IN THE FISCAL YEAR. |
| 9.0.9.72.10.00-0 | Dividends | - | |
| 9.0.9.72.20.00-7 | Interest on Equity | - | |
| 9.0.9.72.99.00-7 | Other Capital Remunerations | - | |
| 9.0.9.73.00.00-6 | ADJUSTMENTS - REFERENCE ASSETS | - | Record adjustments in the calculation of Reference Assets (PR), according to current regulations, in counterpart to title 3.0.9.73.00.00-2 REFERENCE ASSETS – ADJUSTMENTS. |
| 9.0.9.74.00.00-9 | CREDIT RIGHTS ARISING FROM JUDICIAL PROCEEDINGS PRIOR TO 6/30/23 - CONTROL | - | Record the accounting balance of credit rights arising from judicial proceedings recognized in the asset on June 30, 2023, in counterpart to title 3.0.9.74.00.00-5 CREDIT RIGHTS ARISING FROM JUDICIAL PROCEEDINGS PRIOR TO 6/30/23. |
| 9.0.9.75.00.00-2 | CONTRIBUTION FROM CONSORTIUM MEMBERS TO BE RECEIVED | - | Record the total accumulated balances of consortium groups, in counterpart to title 3.0.7.75.00.00-8 MONTHLY PROVISION OF RESOURCES TO BE RECEIVED FROM CONSORTIUM MEMBERS. |
| 9.0.9.76.00.00-5 | COOPERATIVE SYSTEMS - OPERATIONS BETWEEN MEMBERS | - | Record the following operations carried out between central cooperatives and their affiliates and between central cooperatives and cooperative banks, which have a risk weighting factor greater than 20%, in counterpart to title 3.0.9.76.00.00-1 OPERATIONS BETWEEN MEMBERS OF COOPERATIVE SYSTEMS: I - application of resources from a single credit cooperative in the respective central, including deposits related to financial centralization; II - credit operation by a central cooperative in favor of an affiliated single cooperative, resulting from transfers; and III - application of resources from a central cooperative in the cooperative bank in which it holds shareholding, including titles of responsibility or co-obligation of this bank and deposits with or without issuance of certificates. |
| 9.0.9.80.00.00-6 | SFH - FINANCING CONTRACTS TO BE RELEASED | - | Record the value of financing contracts of the Housing Finance System (SFH) to be released, in counterpart to title 3.0.9.80.00.00-2 SFH - INSTALLMENTS OF FINANCING TO BE RELEASED. |
| 9.0.9.81.00.00-9 | INSTRUMENTS ELIGIBLE FOR LEVEL II CAPITAL AUTHORIZED - REDUCERS | - | Record the balances of capital or debt instruments authorized to compose Level II of Reference Assets (PR), according to the maturity date and normative basis, in counterpart to title 3.0.9.81.00.00-5 LEVEL II INSTRUMENTS AUTHORIZED. |
| 9.0.9.81.01.00-8 | Based on Res. 4.955/2021 - Reducer 0% | - | |
| 9.0.9.81.02.00-7 | Based on Res. 4.955/2021 - Reducer 20% | - | |
| 9.0.9.81.03.00-6 | Based on Res. 4.955/2021 - Reducer 40% | - | |
| 9.0.9.81.04.00-5 | Based on Res. 4.955/2021 - Reducer 60% | - | |
| 9.0.9.81.05.00-4 | Based on Res. 4.955/2021 - Reducer 80% | - | |
| 9.0.9.81.06.00-3 | Based on Res. 4.955/2021 - Reducer 100% | - | |
| 9.0.9.83.00.00-5 | EMERGENCY AND BUSINESS SUPPORT PROGRAMS - CONTROL | - | Record credit operations carried out within the scope of emergency and business support government programs registered in title 3.0.9.83.00.00-1 EMERGENCY AND BUSINESS SUPPORT PROGRAMS. |
| 9.0.9.84.00.00-8 | DEFERRED TAX ASSETS | - | Record the total values related to deferred tax assets, in counterpart to title 3.0.9.84.00.00-4 DEFERRED TAX ASSETS – CONTROL. |
| 9.0.9.85.00.00-1 | SFH - COMMITTED FINANCING | - | Record the value of contracts committed, not yet formalized, in counterpart to title 3.0.9.85.00.00-7 SFH - PROMISES OF FINANCING. |
| 9.0.9.88.00.00-0 | RECEIVED INSTRUMENTS - CCR | - | Record the values of instruments received, including by payment orders, processable through the Reciprocal Payments and Credits Agreement - CCR, which may support requests for reimbursement to the Central Bank of Brazil, in counterpart to title 3.0.9.88.00.00-6 REIMBURSABLE VALUES BY RECEIVED INSTRUMENTS – CCR. |
| 9.0.9.99.00.00-2 | OTHERS | Record information for managerial controls, exclusively for internal use by the institution, including for the preparation of explanatory notes to financial statements. |
" (NR)
"Annex II
List of Accounting Rubrics of the Subgroup
9.2.0.00.00.00-7 FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION OF PORTFOLIOS
---"
| Account Code | Account Name | Estban | Function |
|---|---|---|---|
| 9.2.0.00.00.00-7 | FINANCIAL INSTRUMENTS: CLASSIFICATION AND COMPOSITION OF PORTFOLIOS | - | |
| 9.2.1.00.00.00-4 | Financial Instruments - Classification by Categories | - | |
| 9.2.1.10.00.00-3 | FINANCIAL ASSETS - AMORTIZED COST - CONTROL | - | Record financial assets classified in the amortized cost category, in accordance with current regulations. |
| 9.2.1.20.00.00-2 | FINANCIAL ASSETS - FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME - CONTROL | - | Record financial assets classified in the fair value through other comprehensive income category, in accordance with current regulations. |
| 9.2.1.30.00.00-1 | FINANCIAL ASSETS - FAIR VALUE THROUGH PROFIT OR LOSS - CONTROL | - | Record financial assets classified in the fair value through profit or loss category, in accordance with current regulations. |
| 9.2.1.60.00.00-8 | FINANCIAL LIABILITIES - AMORTIZED COST | - | Record financial liabilities classified in the amortized cost category, in accordance with current regulations |
| 9.2.1.60.41.00-5 | Deposits | - | |
| 9.2.1.60.42.00-4 | Obligations from Repo Transactions | - | |
| 9.2.1.60.43.00-3 | Other Debt Instruments | - | |
| 9.2.1.60.44.00-2 | Obligations from Loans and Advances | - | |
| 9.2.1.60.49.00-7 | Other Financial Liabilities | - | |
| 9.2.1.80.00.00-6 | FINANCIAL LIABILITIES - FAIR VALUE THROUGH PROFIT OR LOSS | - | Record financial liabilities classified in the fair value through profit or loss category, in accordance with current regulations. |
| 9.2.1.80.42.00-2 | Obligations from Repo Transactions | - | |
| 9.2.1.80.47.00-7 | Derivative Financial Instruments | - | |
| 9.2.1.80.49.00-5 | Other Financial Liabilities | - | |
| 9.2.2.00.00.00-1 | Composition of Repo Transaction Portfolios | - | |
| 9.2.2.10.00.00-0 | REPOS TO SETTLE - BANKED POSITION - CONTROL | - | Record title purchase transactions with a commitment to resell, collateralized by the seller's own titles. |
| 9.2.2.20.00.00-9 | REPOS TO SETTLE - FINANCED POSITION - CONTROL | - | Record title purchase transactions with a commitment to resell, collateralized by third-party papers. |
| 9.2.2.30.00.00-8 | REPOS TO SETTLE - SOLD POSITION - CONTROL | - | Record commitments to resell titles traded in repo transactions with free movement agreements, where the titles received as collateral have been sold definitively. |
| 9.2.2.60.00.00-5 | REVERSE REPOS TO SETTLE - OWN PORTFOLIO | - | Record repo transactions collateralized by own titles. |
| 9.2.2.60.10.00-2 | Federal Public Bonds | - | |
| 9.2.2.60.10.03-3 | Treasury Financial Bills | - | |
| 9.2.2.60.10.05-7 | National Treasury Notes | - | |
| 9.2.2.60.10.07-1 | National Treasury Bills | - | |
| 9.2.2.60.10.10-5 | Liabilities of the Union Abroad | - | |
| 9.2.2.60.10.90-9 | Other Federal Public Bonds | - | |
| 9.2.2.60.20.00-9 | Sovereign Bonds of Other Countries | - | |
| 9.2.2.60.30.00-6 | Private Bonds of Financial Institutions | - | |
| 9.2.2.60.40.00-3 | Private Bonds of Non-Financial Institutions | - | |
| 9.2.2.60.50.00-0 | Equity Securities - From Financial Institutions | - | |
| 9.2.2.60.60.00-7 | Equity Securities - From Non-Financial Institutions | - | |
| 9.2.2.60.90.00-8 | Other Bonds | - | |
| 9.2.2.70.00.00-4 | REVERSE REPOS TO SETTLE - THIRD-PARTY PORTFOLIO | - | Record repo transactions collateralized by third-party titles. |
| 9.2.2.70.10.00-1 | Federal Public Bonds | - | |
| 9.2.2.70.10.03-2 | Treasury Financial Bills | - | |
| 9.2.2.70.10.05-6 | National Treasury Notes | - | |
| 9.2.2.70.10.07-0 | National Treasury Bills | - | |
| 9.2.2.70.10.10-4 | Liabilities of the Union Abroad | - | |
| 9.2.2.70.10.90-8 | Other Federal Public Bonds | - | |
| 9.2.2.70.20.00-8 | Sovereign Bonds of Other Countries | - | |
| 9.2.2.70.30.00-5 | Private Bonds of Financial Institutions | - | |
| 9.2.2.70.40.00-2 | Private Bonds of Non-Financial Institutions | - | |
| 9.2.2.70.50.00-9 | Equity Securities - From Financial Institutions | - | |
| 9.2.2.70.60.00-6 | Equity Securities - From Non-Financial Institutions | - | |
| 9.2.2.70.90.00-7 | Other Bonds | - | |
| 9.2.2.80.00.00-3 | REVERSE REPOS TO SETTLE - SALE OF THIRD-PARTY FREELY MOVABLE TITLES | - | Record the value of repurchase commitments in repo transactions carried out with free movement agreements. |
| 9.2.2.80.10.00-0 | Federal Public Bonds | - | |
| 9.2.2.80.10.03-1 | Treasury Financial Bills | - | |
| 9.2.2.80.10.05-5 | National Treasury Notes | - | |
| 9.2.2.80.10.07-9 | National Treasury Bills | - | |
| 9.2.2.80.10.10-3 | Liabilities of the Union Abroad | - | |
| 9.2.2.80.10.90-7 | Other Federal Public Bonds | - | |
| 9.2.2.80.20.00-7 | Sovereign Bonds of Other Countries | - | |
| 9.2.2.80.30.00-4 | Private Bonds of Financial Institutions | - | |
| 9.2.2.80.40.00-1 | Private Bonds of Non-Financial Institutions | - | |
| 9.2.2.80.50.00-8 | Equity Securities - From Financial Institutions | - | |
| 9.2.2.80.60.00-5 | Equity Securities - From Non-Financial Institutions | - | |
| 9.2.2.80.90.00-6 | Other Bonds | - | |
| 9.2.3.00.00.00-8 | Composition of Securities and Securities Portfolios | - | |
| 9.2.3.99.00.00-6 | COMPOSITION OF SECURITIES AND SECURITIES PORTFOLIOS - CONTROL | - | Record the accounting value of the securities and securities portfolio recognized. |
| 9.2.6.00.00.00-9 | Composition of Credit Operations Portfolios | - | |
| 9.2.6.99.00.00-7 | COMPOSITION OF CREDIT OPERATIONS PORTFOLIOS - CONTROL | - | Record the accounting value of the credit operations portfolio recognized. |
| 9.2.8.00.00.00-3 | Derivative Contracts - Notional Value | - | |
| 9.2.8.10.00.00-2 | LONG POSITION (BOUGHT) - CONTROL | - | Record the notional value of derivatives - long positions. |
| 9.2.8.20.00.00-1 | SHORT POSITION (SOLD) | - | Record the notional value of derivatives - short positions. |
| 9.2.8.20.10.00-8 | Forward Transaction - Items to Deliver | - | |
| 9.2.8.20.10.10-1 | Shares | - | |
| 9.2.8.20.10.15-6 | Foreign Currencies | - | |
| 9.2.8.20.10.20-4 | Commodities | - | |
| 9.2.8.20.10.25-9 | Gold | - | |
| 9.2.8.20.10.30-7 | Foreign Exchange Contracts | - | |
| 9.2.8.20.10.90-5 | Others | - | |
| 9.2.8.20.20.00-5 | Swap | - | |
| 9.2.8.20.20.05-0 | Interest Rate | - | |
| 9.2.8.20.20.10-8 | Share Index | - | |
| 9.2.8.20.20.15-3 | Currency or Exchange Variation | - | |
| 9.2.8.20.20.20-1 | Commodities | - | |
| 9.2.8.20.20.90-2 | Others | - | |
| 9.2.8.20.30.00-2 | Future | - | |
| 9.2.8.20.30.05-7 | Interest Rate | - | |
| 9.2.8.20.30.10-5 | Share Index | - | |
| 9.2.8.20.30.15-0 | Currency or Exchange Variation | - | |
| 9.2.8.20.30.20-8 | Commodities | - | |
| 9.2.8.20.30.90-9 | Others | - | |
| 9.2.8.20.40.00-9 | Options | - | |
| 9.2.8.20.40.05-4 | Interest Rate | - | |
| 9.2.8.20.40.10-2 | Share Index | - | |
| 9.2.8.20.40.15-7 | Currency or Exchange Variation | - | |
| 9.2.8.20.40.20-5 | Commodities | - | |
| 9.2.8.20.40.90-6 | Others | - | |
| 9.2.8.20.90.00-4 | Other Derivatives | - | |
| 9.2.8.20.90.05-9 | Interest Rate | - | |
| 9.2.8.20.90.10-7 | Share Index | - | |
| 9.2.8.20.90.15-2 | Currency or Exchange Variation | - | |
| 9.2.8.20.90.20-0 | Commodities | - | |
| 9.2.8.20.90.90-1 | Others | - | |
| 9.2.9.00.00.00-0 | Hedge Accounting | - | |
| 9.2.9.10.00.00-9 | HEDGED ITEMS - LONG POSITION - CONTROL | - | Record the book value of active items designated as hedged items for fair value, cash flow, or foreign investment hedges. |
| 9.2.9.20.00.00-8 | HEDGED ITEMS - SHORT POSITION | - | Record the book value of passive items designated as hedged items for fair value or cash flow hedges. |
| 9.2.9.20.10.00-5 | Fair Value Hedge | - | Record the book value of passive items designated as hedged items for fair value hedges. |
| 9.2.9.20.10.41-4 | Deposits | - | |
| 9.2.9.20.10.42-1 | Obligations from Repo Transactions | - | |
| 9.2.9.20.10.43-8 | Other Debt Instruments | - | |
| 9.2.9.20.10.44-5 | Obligations from Loans and Advances | - | |
| 9.2.9.20.10.49-0 | Other Passive Operations | - | |
| 9.2.9.20.10.60-3 | Firm Commitment Not Yet Recognized as Liability | - | |
| 9.2.9.20.20.00-2 | Cash Flow Hedge | - | Record the book value of passive items designated as hedged items for cash flow hedges. |
| 9.2.9.20.20.10-5 | Deposits | - | |
| 9.2.9.20.20.20-8 | Obligations from Repo Transactions | - | |
| 9.2.9.20.20.30-1 | Other Debt Instruments | - | |
| 9.2.9.20.20.40-4 | Obligations from Loans and Advances | - | |
| 9.2.9.20.20.50-7 | Other Passive Operations | - | |
| 9.2.9.20.20.60-0 | Highly Probable Foreseen Transaction | - | |
| 9.2.9.30.00.00-7 | HEDGING INSTRUMENTS - LONG POSITION - CONTROL | - | Record the reference value of the long position net of derivative financial instruments designated as hedging instruments for fair value or cash flow hedges. |
| 9.2.9.40.00.00-6 | HEDGING INSTRUMENTS - SHORT POSITION | - | Record the reference value of the short position net of derivative financial instruments designated as hedging instruments for fair value, cash flow, or foreign investment hedges. |
| 9.2.9.40.10.00-3 | Fair Value Hedge | - | Record the reference value of the short position net of derivative financial instruments designated as hedging instruments for fair value hedges. |
| 9.2.9.40.20.00-0 | Cash Flow Hedge | - | Record the reference value of the short position net of derivative financial instruments designated as cash flow hedging instruments. |
| 9.2.9.40.30.00-7 | Foreign Investment Hedge | - | Record the reference value of the short position net of derivative financial instruments designated as hedging instruments for foreign investments. |
(NR)
"Annex III
List of Accounting Line Items of the Subgroup
9.3.0.00.00.00-0 FINANCIAL INSTRUMENTS AND LEASING: CREDIT RISK
| Account Code | Account Name | Estban | Function |
|---|---|---|---|
| 9.3.0.00.00.00-0 | FINANCIAL INSTRUMENTS AND LEASING: CREDIT RISK | - | |
| 9.3.1.00.00.00-7 | Financial Assets - Classification by Credit Risk Stages | - | |
| 9.3.1.99.00.00-5 | FINANCIAL ASSETS - CLASSIFICATION BY CREDIT RISK STAGES - CONTROL | - | Record financial assets allocated to the first, second, and third credit risk stages or to the simplified credit risk methodology, in accordance with current regulations. |
| 9.3.2.00.00.00-4 | Financial Assets - Classification by Provision Portfolios | - | |
| 9.3.2.99.00.00-2 | FINANCIAL ASSETS - CLASSIFICATION BY PROVISION PORTFOLIOS - CONTROL | - | Record financial assets classified in Credit Portfolios 1 (C1), 2 (C2), 3 (C3), 4 (C4), and 5 (C5) for credit risk, to determine the levels of provisions for incurred losses or expected losses, in accordance with current regulations. |
| 9.3.3.00.00.00-1 | Credits Written Off as Loss | - | |
| 9.3.3.10.00.00-0 | CREDITS WRITTEN OFF AS LOSS - STOCK | - | Record the book value of credits written off as loss, observing that: I - values may only contain revenues and charges of any nature recognized in accounting; and II - any adjustments to the values existing in the aforementioned account may be made through the use of internal sub-accounts, for managerial control of the debit balance of the operation. |
| 9.3.3.10.10.00-7 | Credits Written Off in the Last 12 Months | - | |
| 9.3.3.10.15.00-2 | Credits Written Off Between 13 and 48 Months | - | |
| 9.3.3.10.20.00-4 | Credits Written Off More Than 48 Months Ago or Overdue for More Than 5 Years | - | |
| 9.3.4.00.00.00-8 | Credit Commitments and Credits to be Disbursed | - | |
| 9.3.4.10.00.00-7 | CREDIT COMMITMENTS AND CREDITS TO BE DISBURSED - CONTROL | - | Record credit commitments and credits to be disbursed. |
| 9.3.5.00.00.00-5 | Financial Guarantees Provided | - | |
| 9.3.5.10.00.00-4 | LIABILITIES FOR FINANCIAL GUARANTEES PROVIDED | - | Record, in national currency equivalent, the financial guarantees provided. If the liability is linked to a foreign currency, the institution must adjust the balance of this account for changes in the exchange rate. |
| 9.3.5.10.60.00-6 | In the Country - Others | - | |
| 9.3.5.10.70.00-3 | Abroad - CCR | - | |
| 9.3.5.10.79.00-4 | Abroad - Others | - | |
| 9.3.5.10.80.00-0 | Social Contribution and Federal Taxes | - | Record the guarantees granted for filing tax appeals and tax executions, originating from social contribution and federal taxes. |
| 9.3.9.00.00.00-3 | Others | - | |
| 9.3.9.01.00.00-6 | INCURRED LOSSES - CONTROL | - | Record the values of incurred losses associated with credit risk in the formation of provisions for financial assets and leases. The balance must correspond to the sum of the balances of incurred losses in the provisions for losses associated with credit risk, in counterpart to the sub-accounts of title 3.3.9.01.00.00-2 Incurred Losses. |
| 9.3.9.05.00.00-8 | PERSONAL CREDIT OPERATIONS WITH PAYROLL DEDUCTION - CONTROL | Record for control purposes, by financial institutions and other authorized institutions that, according to current regulation, use a simplified methodology for the purpose of calculating expected loss associated with credit risk, the gross book value of personal credit operations with payroll deduction not characterized as problematic assets without delay or with a delay of up to fourteen days. |
" (NR)
NOTE 485/2024 – BCB/DENOR, OF JULY 26
OF 2024
Justifies proposal for the issuance of a normative instruction that alters accounting line items of the group Passive Compensation of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).
Dear Head of Denor,
This Note justifies proposal for the issuance of a normative instruction that alters accounting line items of the list 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), 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 completion
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 structure of the Cosif chart of accounts, in order to allow the creation of new line 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 validity 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 structure of accounts, correct improprieties and improve the quality of the information provided. Moreover, modifications were made to the structure of the chart of accounts itself, with the issuance of BCB Resolution No. 390, of June 12, 2024, which altered BCB Resolution No. 92, of 2021, ending the attribute of accounting line items. Thus, it is necessary to adjust the normative instructions issued previously.
-
Regarding
Instruction Normative BCB No. 433, of December 1, 2023, which defines the accounting line items of the Passive Compensation 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 | |
|---|---|
| 9.0.6.50.00.00-8 LIABILITY FOR VALUES AT RISK OF SWAP OPERATIONS | Exclusion |
| 9.0.9.01.00.00-7 FOREIGN EXCHANGE CONTRACTS - LONG POSITION - COUNTERPARTY - CONTROL | Inclusion |
| 9.0.9.01.10.00-4 Purchase of Foreign Currency | Inclusion |
| 9.0.9.01.30.00-8 Sale of Foreign Currency | Inclusion |
| 9.0.9.02.00.00-0 FOREIGN EXCHANGE CONTRACTS - SHORT POSITION | Inclusion |
| 9.0.9.02.10.00-7 Purchase of Foreign Currency | Inclusion |
| 9.0.9.02.10.10-0 Non-Financial Companies | Inclusion |
| 9.0.9.02.10.20-3 Banks | Inclusion |
| 9.0.9.02.10.30-6 Other Financial Entities | Inclusion |
| 9.0.9.02.10.90-4 Other Counterparties | Inclusion |
| 9.0.9.02.30.00-1 Sale of Foreign Currency | Inclusion |
| 9.0.9.02.30.10-4 Non-Financial Companies | Inclusion |
| 9.0.9.02.30.20-7 Banks | Inclusion |
| 9.0.9.02.30.30-0 Other Financial Entities | Inclusion |
| 9.0.9.02.30.90-8 Other Counterparties | Inclusion |
| 9.0.9.04.00.00-6 CONTROL OF LIG, LCI AND LCA ISSUED | Inclusion |
| 9.0.9.04.10.00-3 LIG Issued up to February 1, 2024 | Inclusion |
| 9.0.9.04.11.00-2 LIG Issued from February 2, 2024 | Inclusion |
| 9.0.9.04.20.00-0 LCI Issued up to February 1, 2024 | Inclusion |
| 9.0.9.04.21.00-9 LCI Issued from February 2, 2024 | Inclusion |
| 9.0.9.04.30.00-7 LCA Issued up to February 1, 2024 | Inclusion |
| 9.0.9.04.31.00-6 LCA Issued between February 2, 2024 and June 30, 2024 | Inclusion |
| 9.0.9.04.32.00-5 LCA Issued between July 1, 2024 and June 30, 2025 | Inclusion |
| 9.0.9.04.33.00-4 LCA Issued from July 1, 2025 | Inclusion |
| 9.0.9.15.00.00-8 APPLICATIONS IN AGRIBUSINESS BONDS - CONTROL | Inclusion |
| 9.0.9.24.00.00-4 CREDIT OPERATIONS WITH RESOURCE AND RISK SHARING - CONTROL | Inclusion |
| 9.0.9.59.00.00-6 OBLIGATIONS FROM OPERATIONS LINKED TO ASSIGNMENT - CONTROL | Inclusion |
| 9.0.9.59.10.00-3 Affiliated Financial Institution | Inclusion |
| 9.0.9.59.15.00-8 Non-Affiliated Financial Institution | Inclusion |
| 9.0.9.59.90.00-9 Other Affiliated Institutions | Inclusion |
| 9.0.9.59.95.00-4 Other Non-Affiliated Institutions | Inclusion |
| 9.0.9.64.00.00-0 RESOURCES APPLIED IN MICROCREDIT OPERATIONS - CONTROL | Alteration |
| 9.0.9.68.00.00-2 OPERATIONS OF THE DESENROLA PROGRAM | Alteration |
| 9.0.9.99.00.00-2 OTHERS | Inclusion |
| 9.2.8.20.10.00-8 Forward Transaction - Items to Receive | Alteration |
| 9.3.0.00.00.00-0 FINANCIAL INSTRUMENTS AND LEASING: CREDIT RISK | Alteration |
| 9.3.8.00.00.00-6 Unrecognized Contractual Interest Income | Exclusion |
| 9.3.8.99.00.00-4 UNRECOGNIZED CONTRACTUAL INTEREST INCOME - CONTROL | Exclusion |
| 9.3.9.00.00.00-3 Others | Inclusion |
| 9.3.9.01.00.00-6 INCURRED LOSSES - CONTROL | Inclusion |
| 9.3.9.05.00.00-8 PERSONAL CREDIT OPERATIONS WITH PAYROLL DEDUCTION - CONTROL | Inclusion |
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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 collegial bodies through the body or entity responsible for providing them 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 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 update 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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