RegAlert2025-05-09 | Instrução Normativa BCB 619Added
Normative Instruction BCB No. 619 – Amends BCB Normative Instructions 426, 428, 429, 431, 432 and 433 (Dec 1 2023) defining Cosif accounting items
The instruction amends BCB Normative Instructions 426, 428, 429, 431, 432 and 433 by adding, altering, or deleting specific accounting items in various annexes (I, III, V, VII, VIII, IX). It introduces new rubrics such as cash in transit – third parties, consortium group quotas, and third‑party resources in transit, while removing items like additional provision and certain loss‑write‑off accounts. The changes apply to accounting documents from August 2025 for the items in art. 13 and from July 2025 for the remaining provisions, with the instruction entering into force on August 1 2025 for art. 13 and July 1 2025 for the rest.
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Resolution No. 222
Normative Instruction BCB No. 619, of May 9, 2025
Amends BCB Normative Instructions Nos. 426, 428, 429, 431, 432 and 433, all of December 1 2023, which define accounting items of the chart of accounts of the Accounting Standard for Regulated Institutions of the Central Bank of Brazil (Cosif).
The Head of the Department of Financial System Regulation (Denor), exercising the authority conferred by art. 23, paragraph I, item "a", of the Internal Regulations of the Central Bank of Brazil, 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 art. 10 of BCB Resolution No. 92, of May 6 2021,
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Lineage: Amended
Timeline
Amended 1 time · last 2025-06-23
- 2025-06-23
BCBInstruction Normative BCB No. 640 — Amends Instruction Normative BCB No. 619 of May 9, 2025, Regarding Accounting Line Items of the Cosif Chart of Accountsamends
This document amends: Normative Instruction BCB No. 432 of December 1, 2023, Normative Instruction BCB No. 426 of December 1, 2023, Normative Instruction BCB No. 429 — Defines the accounting items of the Required Liabilities group of the Chart of Accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), Normative Instruction BCB No. 431 of December 1, 2023: Defines Accounting Items for the Creditor Result Group in the Cosif Chart of Accounts
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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