Resolution No. 222

NORMATIVE INSTRUCTION

BCB NO. 538, OF NOVEMBER 5, 2024

Amends the Normative Instruction BCB No. 428, of December 1, 2023, which defines the accounting items of the Active Compensation group of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) for use by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.

The Head of the Financial System Regulation Department (Denor), using the authority granted by Art. 23, item I, letter "a" of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, based on Arts. 12 of CMN Resolution No. 4,858, of October 23, 2020, and 10 of BCB Resolution No. 92, of May 6, 2021,

RESOLVES:

Art. 1 The following accounting items are included in Annex I of Normative Instruction BCB No. 428, of December 1, 2023, published in the Official Gazette of the Union on December 14, 2023, observing the order of the "Account Code" column:

Account Code	Account Name	Estban	Function
3.0.9.69.00.00-1	PRE-PAID PAYMENT ACCOUNT - AVERAGE BALANCE	-	Record the monthly average value of the total balance of prepaid payment accounts for the twelve months prior to the base date, in counterpart to title 9.0.9.69.00.00-5 PRE-PAID PAYMENT ACCOUNTS - AVERAGE BALANCE - CONTROL.
3.0.9.70.00.00-3	PAYMENT TRANSACTIONS CARRIED OUT IN THE MONTH	-	Record the value of the financial volume of payment transactions, cumulatively considering payments, transfers, and withdrawals of funds, regardless of the existence of any underlying obligation between the payer and the recipient, carried out during the month, in counterpart to title 9.0.9.70.00.00-7 PAYMENT TRANSACTIONS CARRIED OUT IN THE MONTH - CONTROL.
3.0.9.70.10.00-0	As Issuer of Post-paid Payment Instrument	-	-
3.0.9.70.20.00-7	As Issuer of Pre-paid Payment Instrument – Payments, Transfers, and Withdrawals	-	-
3.0.9.70.30.00-4	Payment Transactions Processed as Acquirer	-	-
3.0.9.70.35.00-9	Payment Transactions Processed as Sub-acquirer	-	-
3.0.9.70.40.00-1	Payment Transactions Processed as Payment Transaction Initiator	-	-
3.0.9.91.00.00-4	ISSUANCE OF DEVELOPMENT CREDIT LETTERS IN THE FISCAL YEAR - CONTROL	-	Record, by development banks and by BNDES, the issuance of Development Credit Letters (LCD) during the civil year, in counterpart to title 9.0.9.91.00.00-8 Issuance of Development Credit Letters in the Fiscal Year.
3.0.9.96.00.00-9	VALUES OF REALIZED CAPITAL AND MINIMUM SHAREHOLDERS' EQUITY OF PARTICIPATIONS	-	Record the values corresponding to the minimum realized capital and shareholders' equity established for financial institutions and other institutions authorized to operate by the Central Bank of Brazil in which they participate, directly, institutions of the same kind, observing the proportionality of the participation held, in counterpart to title 9.0.9.96.00.00-3 Values of Realized Capital and Minimum Shareholders' Equity of Participations – Control.

Art. 2 The following accounting items are excluded from Annex I of Normative Instruction BCB No. 428, of 2023:

Account Code	Account Name	Estban	Function
3.0.6.10.40.00-6	Own	-
3.0.6.10.60.00-0	Swap	-	Record the value of the trading parameters, on the date of contract signing, of operations carried out in the over-the-counter market and within stock exchanges or commodity and futures exchanges, except those contracted with guarantee and on behalf of third parties.
3.0.6.10.70.00-7	Swap with Guarantee	-	Record the value of the trading parameters, on the date of contract signing, of operations carried out in systems with guarantee administered by stock exchanges or commodity and futures exchanges.
3.0.6.10.80.00-4	Third-Party Swap	-	Record the value of the trading parameters, on the date of contract signing, of operations in which the institution acts exclusively as an intermediary, not assuming any rights or obligations with the counterparty.
3.0.9.50.15.00-7	CGPE Company with Gross Revenue up to R$100 Million	-	Record credit operations contracted within the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related.
3.0.9.50.25.00-4	CGPE Company with Gross Revenue between R$100 Million and R$300 Million	-	Record credit operations contracted within the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related.
3.0.9.50.35.00-1	CGPE Eligible Programs	-	Record credit operations contracted within the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related.
3.0.9.50.45.00-8	PEC Operations Contracted up to May 25, 2022	-	-
3.0.9.50.47.00-6	PEC Operations Contracted from May 25, 2022 Companies with Annual Gross Revenue up to R$4.8M	-	-
3.0.9.50.49.00-4	PEC Operations Contracted from 05/25/2022 Companies with Annual Gross Revenue Above R$ 4.8M	-	-
3.0.9.68.00.00-8	OPERATIONS OF THE UNFURL PROGRAM	-	Record values related to debt renegotiation operations, own portfolio or assumed from third parties, contracted in the capacity of financial agents within the Emergency Program for Debt Renegotiation of Defaulting Individuals - Unfurl Brazil and the Program for Debt Renegotiation of Individual Micro-entrepreneurs - MEIs, Micro-enterprises and Small Businesses - Unfurl Small Businesses, in counterpart to title 9.0.9.68.00.00-2 OPERATIONS OF THE UNFURL PROGRAM.
3.0.9.68.10.00-5	Unfurl Brazil – Range 1	-	Record the gross book value of Range 1 operations contracted within the Emergency Program for Debt Renegotiation of Defaulting Individuals - Unfurl Brazil.
3.0.9.68.20.00-2	Unfurl Brazil – Range 2	-	Record the gross book value of Range 2 operations contracted within the Emergency Program for Debt Renegotiation of Defaulting Individuals - Unfurl Brazil.
3.0.9.68.30.00-9	Unfurl Small Businesses	-	Record the gross book value of operations contracted within the Program for Debt Renegotiation of Individual Micro-entrepreneurs - MEIs, Micro-enterprises and Small Businesses - Unfurl Small Businesses.
3.0.9.83.00.00-1	EMERGENCY AND BUSINESS SUPPORT PROGRAMS	-	Record the book value of credit operations carried out within emergency and business support government programs, in counterpart to title 9.0.9.83.00.00-5 EMERGENCY AND BUSINESS SUPPORT PROGRAMS - CONTROL.
3.0.9.83.10.00-8	National Program for Support to Micro-enterprises and Small Businesses (Pronampe I)	-	Record the value of operations, before the establishment of the provision for losses, carried out within the National Program for Support to Micro-enterprises and Small Businesses (Pronampe), governed by Law No. 13,999, of 2020.
3.0.9.83.19.00-9	Provision for Losses - Pronampe I	-	Record the value of the respective provision for losses of operations carried out within the National Program for Support to Micro-enterprises and Small Businesses (Pronampe), governed by Law No. 13,999, of 2020.
3.0.9.83.20.00-5	Emergency Credit Access Program (PEAC - Maquininhas)	-	Record the value of credit operations, before the establishment of the provision for losses, carried out within the Emergency Credit Access Program in the receivables guarantee modality (PEAC - Maquininhas), governed by Law No. 14,042, of 2020.
3.0.9.83.29.00-6	Provision for Losses - PEAC - Maquininhas	-	Record the value of the respective provision for losses of credit operations carried out within the Emergency Credit Access Program in the receivables guarantee modality (PEAC - Maquininhas), governed by Law No. 14,042, of 2020.
3.0.9.83.30.00-2	Emergency Credit Access Program (PEAC - FGI)	-	Record the value of credit operations, before the establishment of the provision for losses, carried out within the Emergency Credit Access Program in the guarantee modality (PEAC - FGI), governed by Law No. 14,042, of 2020.
3.0.9.83.39.00-3	Provision for Losses - PEAC - FGI	-	Record the value of the respective provision for losses of credit operations carried out within the Emergency Credit Access Program in the guarantee modality (PEAC - FGI), governed by Law No. 14,042, of 2020.
3.0.9.83.40.00-9	Emergency Employment Support Program (PESE)	-	Record the value of credit operations, before the establishment of the provision for losses, carried out within the Emergency Employment Support Program, governed by Law No. 14,043, of 2020.
3.0.9.83.49.00-0	Provision for Losses - PESE	-	Record the value of the respective provision for losses of credit operations carried out within the Emergency Employment Support Program, governed by Law No. 14,043, of 2020.
3.0.9.83.50.00-6	National Program for Support to Micro-enterprises and Small Businesses (Pronampe II)	-	Record credit operations, before the establishment of the provision for losses, carried out within the National Program for Support to Micro-enterprises and Small Businesses (Pronampe), governed by Law No. 13,999, of 2020, contracted from January 1, 2021.
3.0.9.83.59.00-7	Provision for Losses - Pronampe II	-	Record the provision for losses in credit operations carried out within the National Program for Support to Micro-enterprises and Small Businesses (Pronampe).
3.0.9.83.60.00-3	FGI-PEAC Solidarity Credit RS	-	Record credit operations, before the establishment of the provision for losses, contracted within the Emergency Credit Access Program for Solidarity to attend to natural disasters in Municipalities of the State of Rio Grande do Sul - Peac-FGI Solidarity Credit RS, governed by Law No. 14,042, of 2020.
3.0.9.83.69.00-4	Provision for Losses - FGI-PEAC Solidarity Credit RS	-	Record the provision for losses in credit operations carried out within the Emergency Credit Access Program for Solidarity to attend to natural disasters in Municipalities of the State of Rio Grande do Sul - Peac-FGI Solidarity Credit RS, governed by Law No. 14,042, of 2020.

Art. 3 The following accounting items are amended in Annex I of Normative Instruction BCB No. 428, of 2023:

Account Code	Account Name	Estban	Function
3.0.1.05.20.00-3	Federal Public Bonds		Record the gross book value of bonds issued by the National Treasury.
3.0.4.30.00.00-2	VALUES IN CUSTODY - IN TRUST CUSTODIANS	-	Record bonds, securities, and other own and third-party assets, in the possession of trust custodians for custody, in counterpart to title 9.0.4.30.00.00-6 CUSTODIAL VALUES or to title 9.0.4.80.00.00-1 DEPOSITORS OF CUSTODIAL VALUES. Fixed-income bonds in the possession of trust custodians for custody must be recorded at face value. Variable-income bonds in the possession of trust custodians for custody must be recorded at an index value of R$1.00.
3.0.6.10.50.00-3	From Third Parties	-	Record the value of the trading parameters, on the date of contract signing, of operations carried out in the over-the-counter market and within stock exchanges or commodity and futures exchanges, contracted on behalf of third parties.
3.0.6.10.90.00-1	Swap Intermediation	-	Record the value of the trading parameters, on the date of contract signing, of operations in which the institution acts exclusively as an intermediary, not assuming any rights or obligations with the counterparty.
3.0.9.71.00.00-6	PAYMENT TRANSACTIONS CARRIED OUT - AVERAGE BALANCE	-	Record the monthly average value of the financial volume of payment transactions, cumulatively considering payments, transfers, and withdrawals of funds, regardless of the existence of any underlying obligation between the payer and the recipient, carried out in the twelve months prior to the base date, in counterpart to title 9.0.9.71.00.00-0 PAYMENT TRANSACTIONS CARRIED OUT - CONTROL.

Art. 4 The following accounting items are included in Annex III of Normative Instruction BCB No. 428, of 2023, observing the order of the "Account Code" column:

Account Code	Account Name	Estban	Function
3.3.1.10.21.00-5	Credit Commitments and Credits to be Released	-	-
3.3.1.10.23.00-3	Financial Guarantees Provided	-	-
3.3.1.10.25.00-1	Operating Leasing	-	-
3.3.1.20.21.00-4	Credit Commitments and Credits to be Released	-	-
3.3.1.20.23.00-2	Financial Guarantees Provided	-	-
3.3.1.20.25.00-0	Operating Leasing	-	-
3.3.1.30.21.00-3	Credit Commitments and Credits to be Released	-	-
3.3.1.30.23.00-1	Financial Guarantees Provided	-	-
3.3.1.30.25.00-9	Operating Leasing	-	-
3.3.1.40.21.00-2	Credit Commitments and Credits to be Released	-	-
3.3.1.40.23.00-0	Financial Guarantees Provided	-	-
3.3.1.40.25.00-8	Operating Leasing	-	-
3.3.1.50.21.00-1	Credit Commitments and Credits to be Released	-	-
3.3.1.50.23.00-9	Financial Guarantees Provided	-	-
3.3.1.50.25.00-7	Operating Leasing	-	-

Art. 5 The following accounting items are excluded from Annex III of Normative Instruction BCB No. 428, of 2023:

Account Code	Account Name	Estban	Function
3.3.9.01.00.00-2	INCURRED LOSSES	-	Record the values of incurred losses associated with credit risk in the establishment of provisions for financial assets and leases, in counterpart to title 9.3.9.01.00.00-6 Incurred Losses - Control.
3.3.9.01.10.00-9	Transactions with Related Parties	-	-
3.3.9.01.20.00-6	Transactions with Residents or Domiciled Abroad	-	-
3.3.9.01.90.00-5	Other Transactions	-	-

Art. 6 The following accounting items are amended in Annex III of Normative Instruction BCB No. 428, of 2023:

Account Code	Account Name	Estban	Function
3.3.1.10.00.00-2	STAGE 1	-	Record financial instruments allocated to the first credit risk stage, by the value of the provision calculation base, according to current regulations.
3.3.1.20.00.00-1	STAGE 2	-	Record financial instruments allocated to the second credit risk stage, by the value of the provision calculation base, according to current regulations.
3.3.1.30.00.00-0	STAGE 3	-	Record financial instruments allocated to the third credit risk stage, by the value of the provision calculation base, according to current regulations.
3.3.1.40.00.00-9	SIMPLIFIED METHODOLOGY - NON-PROBLEMATIC ASSETS	-	Record, by entities using the simplified methodology for calculating the provision for expected losses associated with credit risk, non-problematic financial instruments by the value of the provision calculation base, according to current regulations.
3.3.1.50.00.00-8	SIMPLIFIED METHODOLOGY - PROBLEMATIC ASSETS	-	Record, by entities using the simplified methodology for calculating the provision for expected losses associated with credit risk, problematic financial instruments by the value of the provision calculation base, according to current regulations.

Art. 7 Annex IV is included in Normative Instruction BCB No. 428, of 2023, in the form of this Normative Instruction.

Art. 8 This Normative Instruction enters into force on November 11, 2024.

GILNEU FRANCISCO ASTOLFI VIVAN

“Annex IV

List of Accounting Items of Subgroup
3.8.0.00.00.00-1 CONTROL OF OBLIGATIONS OF A LEGAL OR REGULATORY NATURE”

Account Code	Account Name	Balance	Function
3.8.0.00.00.00-1	CONTROL OF OBLIGATIONS OF A LEGAL OR REGULATORY NATURE	-	-
3.8.1.00.00.00-8	Programs and Operations with Government Guarantees or Incentives	-	-
3.8.1.10.00.00-7	PROGRAMS AND OPERATIONS WITH GOVERNMENT GUARANTEES	-	Record the accounting value of programs and operations that have government guarantees.
3.8.1.10.10.00-4	National Program for Support to Micro and Small Enterprises (Pronampe I)	-	-
3.8.1.10.10.10-7	Gross Accounting Value	-	Record the value of operations, before the establishment of the loss allowance, carried out under the National Program for Support to Micro and Small Enterprises (Pronampe), governed by Law No. 13,999 of 2020.
3.8.1.10.10.90-1	(-) Expected Losses	-	Record the value of the respective loss allowance for operations carried out under the National Program for Support to Micro and Small Enterprises (Pronampe), governed by Law No. 13,999 of 2020.
3.8.1.10.15.00-9	Emergency Credit Access Program (PEAC - Maquininhas)	-	-
3.8.1.10.15.10-2	Gross Accounting Value	-	Record the value of credit operations, before the establishment of the loss allowance, carried out under the Emergency Credit Access Program in the receivables guarantee modality (PEAC - Maquininhas), governed by Law No. 14,042 of 2020.
3.8.1.10.15.90-6	(-) Expected Losses	-	Record the value of the respective loss allowance for credit operations carried out under the Emergency Credit Access Program in the receivables guarantee modality (PEAC - Maquininhas), governed by Law No. 14,042 of 2020.
3.8.1.10.20.00-1	Emergency Credit Access Program (PEAC - FGI)	-
3.8.1.10.20.10-4	Gross Accounting Value	-	Record the value of credit operations, before the establishment of the loss allowance, carried out under the Emergency Credit Access Program in the guarantee modality (PEAC - FGI), governed by Law No. 14,042 of 2020.
3.8.1.10.20.90-8	(-) Expected Losses	-	Record the value of the respective loss allowance for credit operations carried out under the Emergency Credit Access Program in the guarantee modality (PEAC - FGI), governed by Law No. 14,042 of 2020.
3.8.1.10.25.00-6	Emergency Employment Support Program (PESE)	-	-
3.8.1.10.25.10-9	Gross Accounting Value	-	Record the value of credit operations, before the establishment of the loss allowance, carried out under the Emergency Employment Support Program, governed by Law No. 14,043 of 2020.
3.8.1.10.25.90-3	(-) Expected Losses	-	Record the value of the respective loss allowance for credit operations carried out under the Emergency Employment Support Program, governed by Law No. 14,043 of 2020.
3.8.1.10.30.00-8	National Program for Support to Micro and Small Enterprises (Pronampe II)	-	-
3.8.1.10.30.10-1	Gross Accounting Value	-	Record credit operations, before the establishment of the loss allowance, carried out under the National Program for Support to Micro and Small Enterprises (Pronampe), governed by Law No. 13,999 of 2020, contracted from January 1, 2021.
3.8.1.10.30.90-5	(-) Expected Losses	-	Record the loss allowance in credit operations carried out under the National Program for Support to Micro and Small Enterprises (Pronampe).
3.8.1.10.35.00-3	FGI-PEAC Solidarity Credit RS	-	-
3.8.1.10.35.10-6	Gross Accounting Value	-	Record the value of credit operations, before the establishment of the loss allowance, carried out under the Emergency Credit Access Program for Solidarity to address the natural disaster in Municipalities of the State of Rio Grande do Sul - Peac-FGI Solidarity Credit RS, governed by Law No. 14,042 of 2020.
3.8.1.10.35.90-0	(-) Expected Losses	-	Record the loss allowance in credit operations carried out under the Emergency Credit Access Program for Solidarity to address the natural disaster in Municipalities of the State of Rio Grande do Sul - Peac-FGI Solidarity Credit RS, governed by Law No. 14,042 of 2020.
3.8.1.10.40.00-5	Desenrola Brasil Program – Tier 1	-	-
3.8.1.10.40.10-8	Gross Accounting Value	-	Record the accounting value, before loss allowances, of Tier 1 operations contracted under the Emergency Debt Renegotiation Program for Defaulting Individuals - Desenrola Brasil.
3.8.1.10.40.90-2	(-) Expected Losses	-	Record the loss allowance for Tier 1 operations contracted under the Emergency Debt Renegotiation Program for Defaulting Individuals - Desenrola Brasil.
3.8.1.10.45.00-0	Acredita no Primeiro Passo Program	-	-
3.8.1.10.45.10-3	Gross Accounting Value	-	Record the accounting value of credit operations, before the establishment of the loss allowance, granted under the Acredita no Primeiro Passo Program, governed by Law No. 14,995 of 2024.
3.8.1.10.45.90-7	(-) Expected Losses	-	Record the loss allowance in credit operations granted under the Acredita no Primeiro Passo Program, governed by Law No. 14,995 of 2024.
3.8.1.10.50.00-2	Credit and Debt Financing Program for Individual Microentrepreneurs and Microenterprises	-	-
3.8.1.10.50.10-5	Gross Accounting Value	-	Record the accounting value of credit operations, before the establishment of the loss allowance, granted under the ProCred 360 Program, governed by Law No. 14,995 of 2024.
3.8.1.10.50.90-9	(-) Expected Losses	-	Record the loss allowance in credit operations granted under the ProCred 360 Program, governed by Law No. 14,995 of 2024.
3.8.1.20.00.00-6	PROGRAMS AND OPERATIONS WITH GOVERNMENT INCENTIVES	-	Record the accounting value of programs and operations that have government incentives that are not in the form of a guarantee.
3.8.1.20.15.00-8	CGPE Company with Gross Revenue up to R$100 Million	-	-
3.8.1.20.15.10-1	Gross Accounting Value	-	Record the accounting value, before the establishment of the loss allowance, of credit operations contracted under the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related.
3.8.1.20.15.90-5	(-) Expected Losses	-	Record the loss allowance in credit operations contracted under the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related.
3.8.1.20.25.00-5	CGPE Company with Gross Revenue between R$100M and R$300M	-	-
3.8.1.20.25.10-8	Gross Accounting Value	-	Record the accounting value, before loss allowances, of credit operations contracted under the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related.
3.8.1.20.25.90-2	(-) Expected Losses	-	Record the loss allowance for credit operations contracted under the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related.
3.8.1.20.30.00-7	CGPE Eligible Programs	-	-
3.8.1.20.30.10-0	Gross Accounting Value	-	Record the accounting value, before loss allowances, of credit operations contracted under the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related.
3.8.1.20.30.90-4	(-) Expected Losses	-	Record the loss allowance for credit operations contracted under the Working Capital Program for Business Preservation (CGPE), whose credit has been effectively released, including those acquired in assignment with substantial retention of risks and benefits, according to the size of the company and the program to which the operations are related.
3.8.1.20.35.00-2	PEC Operations Contracted up to May 25, 2022	-	-
3.8.1.20.35.10-5	Gross Accounting Value	-	Record the accounting value, before the establishment of the loss allowance, of operations contracted up to 05/25/2022, under the PEC.
3.8.1.20.35.90-9	(-) Expected Losses	-	Record the loss allowance for operations contracted up to 05/22/2022, under the PEC.
3.8.1.20.40.00-4	PEC Operations Contracted from May 25, 2022 Companies with Annual Gross Revenue up to R$4.8M	-	-
3.8.1.20.40.10-7	Gross Accounting Value	-	Record the accounting value, before the establishment of the loss allowance, of operations contracted from 05/25/2022, under the PEC, for companies with annual gross revenue up to R$4.8 million.
3.8.1.20.40.90-1	(-) Expected Losses	-	Record the loss allowance for operations contracted from 05/25/2022, under the PEC, for companies with annual gross revenue up to R$4.8 million.
3.8.1.20.45.00-9	PEC Operations Contracted from 05/25/2022 Companies with Annual Gross Revenue Above R$4.8M	-	-
3.8.1.20.45.10-2	Gross Accounting Value	-	Record the accounting value, before the establishment of the loss allowance, of operations contracted from 05/25/2022, under the PEC, for companies with annual gross revenue above R$4.8 million.
3.8.1.20.45.90-6	(-) Expected Losses	-	Record the loss allowance for operations contracted from 05/25/2022, under the PEC, for companies with gross revenue above R$4.8 million.
3.8.1.20.50.00-1	Desenrola Brasil – Tier 2	-	-
3.8.1.20.50.10-4	Gross Accounting Value	-	Record the gross accounting value, before loss allowances, of Tier 2 operations contracted under the Emergency Debt Renegotiation Program for Defaulting Individuals - Desenrola Brasil.
3.8.1.20.50.90-8	(-) Expected Losses	-	Record the loss allowance for Tier 2 operations contracted under the Emergency Debt Renegotiation Program for Defaulting Individuals - Desenrola Brasil.
3.8.1.20.55.00-6	Desenrola Small Businesses	-	-
3.8.1.20.55.10-9	Gross Accounting Value	-	Record the gross accounting value, before loss allowances, of operations contracted under the Debt Renegotiation Program for Individual Microentrepreneurs - MEIs, Microenterprises and Small Businesses - Desenrola Small Businesses.
3.8.1.20.55.90-3	(-) Expected Losses	-	Record the loss allowance for operations contracted under the Debt Renegotiation Program for Individual Microentrepreneurs - MEIs, Microenterprises and Small Businesses - Desenrola Small Businesses.
3.8.2.00.00.00-5	External Entities	-	-
3.8.2.10.00.00-4	GUARANTEE FUNDS	-	Record, by institutions associated with the FGC and FGCOOP, the values used in the calculation of the base for contributions to the respective guarantee funds, in counterpart to account 9.8.2.10.00.00-8 GUARANTEE FUNDS.
3.8.8.00.00.00-7	Tax Nature Controls	-	-
3.8.8.10.00.00-6	DEFERRED TAX ASSET - TRANSITION LAW 14.467	-	Record the deferred tax asset balance to be deducted in determining real profit and the CSLL calculation base from January 2026, in accordance with Law No. 14,467 of 2022.
3.8.8.10.10.00-3	Accumulated Balance in Transition - Base Date 01/01/2025	-	Record the deferred tax asset balance related to losses ascertained on January 1, 2025, regarding credits that were in default on December 31, 2024, registered in January 2025, in accordance with Law No. 14,467 of 2022.
3.8.8.10.20.00-0	Accumulated Value During the 2025 Fiscal Year	-	Record the deferred tax asset balance related to losses incurred during the year 2025 that have not been deducted due to the provision of § 2 of art. 6 of Law No. 14,467 of 2022, in accordance with said law.
3.8.8.20.00.00-5	INCURRED LOSSES	-	Record the values of incurred losses associated with credit risk in the establishment of allowances for financial assets and leases, in counterpart to title 9.8.8.20.00.00-9 Incurred Losses - Control.
3.8.8.20.10.00-2	Operations with Related Parties	-	-
3.8.8.20.20.00-9	Operations with Residents or Domiciled Abroad	-	-
3.8.8.20.90.00-8	Other Operations	-	-

(NR)

NOTE 758/2024–BCB/DENOR,
OF NOVEMBER 5, 2024

Justification for the proposal to issue a normative instruction that amends accounting lines of the Active Compensation group 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 the proposal to issue a normative instruction that amends accounting lines of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), in accordance with the competence of the Financial System Regulation Department (Denor), using the attribution conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil (BCB), annex to Resolution BCB No. 340 of September 21, 2023, based on arts. 12 of CMN Resolution No. 4,858 of October 23, 2020, and 10 of BCB Resolution No. 92 of May 6, 2021.

2. After concluding 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 make changes to the account structure of the Cosif chart of accounts, in order to allow the creation of new lines and to meet the needs derived from the implementation of international standards.

3. Thus, in December 2023, based on BCB Resolution No. 92 of 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, to meet new legal and regulatory requirements, correct improprieties, and improve the quality of information provided. Therefore, it is necessary to adjust Annexes I and III, and include Annex IV in Instruction Normative BCB No. 428 of December 1, 2023, which defines the accounting lines of the Active Compensation group of the Cosif chart of accounts.

4. Finally, in compliance with the provision of art. 5 of Law No. 13,874 of September 20, 2019, Decree No. 10,411 of June 30, 2020, determines that proposals for normative acts of general interest of economic agents formulated by bodies and entities of the direct, autarchic, and foundation federal public administration, as well as by collegiate bodies through the body or entity responsible for providing administrative support, must be preceded by a Regulatory Impact Analysis (RIA).

5. However, as provided in art. 4, items II, IV, and VII, of said Decree, the obligation to prepare an RIA may be waived for a normative act that seeks to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives, that seeks to update or revoke norms considered obsolete, without merit alteration, and also for normative acts that reduce requirements, obligations, restrictions, requests, or specifications with the objective of reducing regulatory costs. In this way, in light of these provisions, the normative instruction now proposed is exempt from the preparation of an RIA.

For your consideration.

UVERLAN RODRIGUES PRIMO
Deputy Chief

Agreed.

GILNEU FRANCISCO ASTOLFI VIVAN
Department Head