NORMATIVE INSTRUCTION BCB NO. 567,

OF DECEMBER 17, 2024

Discloses the accounting line items of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif), used as the calculation base for the ordinary contributions of the institutions associated with the Credit Cooperativism Guarantee Fund (FGCoop).

The Acting Head of the Department of Resolution and Sanctioning Action (Derad), in the exercise of the authority conferred upon her 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 art. 100, item III, letter "b", item 3, of the aforementioned Regulations, and in view of the provisions of art. 6, item I, of CMN Resolution No. 4,933, of July 29, 2021, and art. 10 of BCB Resolution No. 127, of August 11, 2021.

RESOLVES:

Art. 1 Disclose the accounting line items of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif) used as the calculation base for the ordinary contributions of the institutions associated with the Credit Cooperativism Guarantee Fund (FGCoop), as referred to in CMN Resolution No. 4,933, of July 29, 2021, and BCB Resolution No. 127, of August 11, 2021, listed in the annex to this Normative Instruction.

Art. 2 Normative Instruction No. 145, of August 23, 2021, published in the Official Gazette of the Union on August 24, 2021, is hereby revoked.

Art. 3 This Normative Instruction enters into force on January 1, 2025.

VIVIAN
GRASSI SAMPAIO

ANNEX TO
NORMATIVE INSTRUCTION BCB NO. 567, OF DECEMBER 17, 2024

Accounting line items of the Accounting Plan of the Institutions of the National Financial System (Cosif) used as the calculation base for the ordinary contributions to the Credit Cooperativism Guarantee Fund (FGCoop).

9.8.2.10.01.01-4 Demand Deposits or Withdrawable Upon Prior Notice

9.8.2.10.01.02-1 Savings
Deposit

9.8.2.10.01.03-8 Time
Deposit

9.8.2.10.01.04-5 Non-Operable Deposits by Check

9.8.2.10.01.05-2 Bills of Exchange

9.8.2.10.01.06-9 Mortgage Notes

9.8.2.10.01.07-6 Real Estate Credit Notes

9.8.2.10.01.08-3 Agribusiness Credit Notes

9.8.2.10.01.09-0 Committed Operations -
Linked - after March 8, 2012

NOTE

The present Normative Instruction replaces the Normative Instruction BCB (IN) No. 145, of August 23, 2021, to disclose the accounting line items of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif) used as the calculation base for the ordinary contributions of the institutions associated with the Credit Cooperativism Guarantee Fund (FGCoop), in view of the alteration of Cosif, which will enter into force on January 1, 2025.

2. Cosif will have a new structure and, therefore, new accounting line items, with codes and nomenclatures that differ from those disclosed in the aforementioned IN No. 145, of 2021. Thus, it is necessary to update the list of accounting line items used as the basis for the calculation of the ordinary contributions of the institutions associated with the FGCoop.

3. CMN Resolution No. 4,933, of July 29, 2021, establishes, in summary, that the contributions arise from the amount of the balances of the accounts relating to the instruments guaranteed by the FGCoop and authorizes the Central Bank of Brazil to establish the accounts whose balances, in the accounting statements of the affiliated institutions, must serve as the calculation base for the contributions, with the Department of Resolution and Sanctioning Action (Derad), in accordance with art. 10 of BCB Resolution No. 127, of August 11, 2021, authorized to disclose them.

4. Thus, the IN only discloses the accounting line items used for the calculation of contributions to the FGCoop, taking into account the regulation in hierarchically superior norms, not permitting, therefore, technically or legally, different regulatory alternatives, and aims at the update or revocation of norms considered obsolete, without alteration of merit. Thus, in light of the provisions of art. 4, items II and IV, of Decree No. 10,411, of June 30, 2020, we understand that this normative instruction is exempt from the preparation of a Regulatory Impact Analysis (AIR).

Vivian
Grassi Sampaio

Acting
Department Head