2024-12-17 | Instrução Normativa BCB 567Added
This instruction discloses the specific Cosif accounting line items that serve as the calculation base for ordinary contributions to the FGCoop by affiliated institutions, replacing the list previously established in Normative Instruction No. 145. The updated list reflects the new structure, codes, and nomenclatures of the Cosif standard, which aligns with the regulatory changes effective January 1, 2025. The document explicitly revokes the previous instruction and enters into force on January 1, 2025.
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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.
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Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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