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,

RESOLVES:

Art. 1 The Normative Instruction BCB No. 426, of December 1 2023, published in the Official Gazette of the Union on December 14 2023, shall now be in force with the following amendments:

“Art. 3 The accounting items that make up the breakdown of sub‑group 1.5.0.00.00.00‑4 INTERDEPENDENT RELATIONS must be used for recording the balances of interdependent operations during the period.” (NR)

Art. 2 The following accounting item is included in Annex I of Normative Instruction BCB No. 426, 2023, respecting the order of the column “Account Code”:

Account Code	Account Name	Estban	Function
1.1.9.30.00.00-2	CASH IN TRANSIT – THIRD PARTIES	112	Record the transfer of resources made by third parties between the institution’s branches, processed in cash form.

Art. 3 The following accounting items are altered in Annex III of Normative Instruction BCB No. 426, 2023:

Account Code	Account Name	Estban	Function
1.3.1.30.10.00-9	Participation in Authorized Controlled by Credit Cooperative or Service Confederation	-
1.3.1.30.20.00-6	Participation in Companies Controlled by Credit Cooperative or Service Confederation	-

Art. 4 The following accounting item is altered in Annex V of Normative Instruction BCB No. 426, 2023:

Account Code	Account Name	Estban	Function
1.5.2.50.00.00-3	CASH IN TRANSIT	152	Record the transfer of resources made by the institution between its own branches, processed in cash form.

Art. 5 The following accounting item is included in Annex VIII of Normative Instruction BCB No. 426, 2023, respecting the order of the column “Account Code”:

Account Code	Account Name	Estban	Function
1.8.7.75.00.00-0	Consortium Group Quotas	172	Record, while not yet allocated, the actual amortizations of acquired consortium quotas.

Art. 6 The following accounting item is excluded from Annex VII of Normative Instruction BCB No. 426, 2023:

Account Code	Account Name	Estban	Function
1.7.5.20.50.00-8	(-) Additional Provision	-

Art. 7 The following accounting item is included in Annex VIII of Normative Instruction BCB No. 426, 2023, respecting the order of the column “Account Code”:

Account Code	Account Name	Estban	Function
1.8.8.40.30.00-6	For Filing of Civil Resources	-

Art. 8 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, respecting the order of the column “Account Code”:

Account Code	Account Name	Estban	Function
3.0.9.61.00.00-7	PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT	-	Record, by commercial banks, multiple banks with commercial portfolio and savings banks, the electronic‑money balances held in prepaid payment accounts issued for exclusive use in payment of services and products of a specific segment, such as food, autonomous transporters and culture, in counterpart to title 9.0.9.61.00.00‑1 PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT – CONTROL.
3.0.9.66.00.00-2	PREPAID PAYMENT ACCOUNT AT STR CLOSURE – CONTROL	-	Record balances of electronic money held in payment accounts, plus electronic money in transit between payment accounts in the same institution and amounts received by the institution for credit in a payment account, calculated at the closing of the regular operation grid of participants in the Reserve Transfer System (STR), for which the obligation provided in articles 22 and 23 of BCB Resolution No. 80, of March 25 2021, applies, in counterpart to title 9.0.9.66.00.00‑5 CONTROL – PREPAID PAYMENT ACCOUNT AT STR CLOSURE.

Art. 9 The following accounting item is altered in Annex I of Normative Instruction BCB No. 428, 2023:

Account Code	Account Name	Estban	Function
3.0.6.10.00.00-8	CONTRACTS OF SHARES, FINANCIAL ASSETS AND COMMODITIES	-	Record the value of contracts of operations with shares, other financial assets and commodities carried out in the forward, futures and options market, with third‑party resources, in counterpart to title 9.0.6.10.00.00‑2 SHARES, FINANCIAL ASSETS AND CONTRACTED COMMODITIES.

Art. 10 The following accounting items are excluded from Annex III of Normative Instruction BCB No. 428, 2023:

Account Code	Account Name	Estban	Function
3.3.3.00.00.00-7	Credits Written Off as Loss	-
3.3.3.10.00.00-6	CREDITS WRITTEN OFF AS LOSS – INVENTORY	-	Record the accounting value of credits written off as loss, observing that: I – the values may only contain revenues and charges of any nature recognized in accounting; and II – any adjustments to the values existing in the mentioned account may be made by using internal‑use sub‑titles, for managerial control of the operation’s debtor balance.
3.3.3.10.10.00-3	Private Sector	-
3.3.3.10.20.00-0	Public Sector	-

Art. 11 The following accounting items are altered in Annex III of Normative Instruction BCB No. 428, 2023:

Account Code	Account Name	Estban	Function
3.3.1.10.17.00-2	Financial Lease	-
3.3.1.20.17.00-1	Financial Lease	-
3.3.1.30.17.00-0	Financial Lease	-
3.3.1.40.17.00-9	Financial Lease	-
3.3.1.50.17.00-8	Financial Lease	-

Art. 12 The following accounting item is altered in Annex VII of Normative Instruction BCB No. 429, of December 1 2023, published in the Official Gazette of the Union on December 14 2023:

Account Code	Account Name	Estban	Function
4.7.1.30.40.00-9	Operations with Non‑Financial Assets	-

Art. 13 The following accounting item is included in Annex IX of Normative Instruction BCB No. 429, 2023, respecting the order of the column “Account Code”:

Account Code	Account Name	Estban	Function
4.9.9.65.00.00-5	THIRD‑PARTY RESOURCES IN TRANSIT	500	Record third‑party resources in transit that are not arising from interdependent relationships.

Art. 14 Normative Instruction BCB No. 431, of December 1 2023, published in the Official Gazette of the Union on December 14 2023, shall now be in force with the following amendments:

“Art. 2 … (text omitted) … § 2 … II – in the titles intended for bookkeeping of investment funds and derivatives of the breakdown of sub‑group 7.1.5.00.00.00‑1 INCOMES FROM SECURITIES AND DERIVATIVE FINANCIAL INSTRUMENTS.” (NR)

Art. 15 The following accounting item is excluded from Annex I of Normative Instruction BCB No. 431, 2023:

Account Code	Account Name	Estban	Function
7.1.9.92.88.00-4	Obligations for Loans of Financial Instruments	-

Art. 16 The following accounting item is altered in Annex I of Normative Instruction BCB No. 431, 2023:

Account Code	Account Name	Estban	Function
7.1.5.40.00.00-7	INCOMES FROM INVESTMENTS IN FUND APPLICATIONS	711	Record the incomes of investment funds, including the fair‑value adjustment. This title must contain the following internal‑use sub‑titles: I – financial application funds; II – fixed‑income mutual funds; and III – others.

Art. 17 The following accounting item is included in Annex II of Normative Instruction BCB No. 431, 2023, respecting the order of the column “Account Code”:

Account Code	Account Name	Estban	Function
7.3.9.40.00.00-1	DISCOUNT ON ACQUISITION OF INVESTMENTS	711	Record the lower discount on the acquisition of participations whose seller is independent of the acquiring institution, determined in the fair‑value assessment of the identifiable assets and assumed liabilities of the investee, according to reports issued by independent companies specialized in asset valuation.

Art. 18 The following accounting item is excluded from Annex I of Normative Instruction BCB No. 432, of December 1 2023, published in the Official Gazette of the Union on December 14 2023:

Account Code	Account Name	Estban	Function
8.1.1.35.00.00-4	(-) Expenses of Automatic‑Reinvestment Time Deposits	-	Record the expenses related to automatic‑reinvestment time deposits.

Art. 19 The following accounting item is included in Annex I of Normative Instruction BCB No. 433, of December 1 2023, published in the Official Gazette of the Union on December 14 2023, respecting the order of the column “Account Code”:

Account Code	Account Name	Estban	Function
9.0.9.61.00.00-1	PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT – CONTROL		Record, by commercial banks, multiple banks with commercial portfolio and savings banks, the electronic‑money balances held in prepaid payment accounts issued for exclusive use in payment of services and products of a specific segment, such as food, autonomous transporters and culture, in counterpart to title 3.0.9.61.00.00‑7 PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT.
9.0.9.66.00.00-5	CONTROL – PREPAID PAYMENT ACCOUNT AT STR CLOSURE	-	Record balances of electronic money held in payment accounts, plus electronic money in transit between payment accounts in the same institution and amounts received by the institution for credit in a payment account, calculated at the closing of the regular operation grid of participants in the Reserve Transfer System (STR), for which the obligation provided in articles 22 and 23 of BCB Resolution No. 80, of March 25 2021, applies, in counterpart to title 3.0.9.66.00.00‑2 PREPAID PAYMENT ACCOUNT AT STR CLOSURE – CONTROL.

Account Code	Account Name	Estban	Function
9.0.9.61.00.00-1	PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT – CONTROL		Record, by commercial banks, multiple banks with commercial portfolio and savings banks, the electronic‑money balances held in prepaid payment accounts issued for exclusive use in payment of services and products of a specific segment, such as food, autonomous transporters and culture, in counterpart to title 3.0.9.61.00.00‑7 PAYMENT OF SERVICES AND PRODUCTS OF A SPECIFIC SEGMENT.
9.0.9.66.00.00-6	CONTROL – PREPAID PAYMENT ACCOUNT AT STR CLOSURE		Record balances of electronic money held in payment accounts, plus electronic money in transit between payment accounts in the same institution and amounts received by the institution for credit in a payment account, calculated at the closing of the regular operation grid of participants in the Reserve Transfer System (STR), for which the obligation provided in articles 22 and 23 of BCB Resolution No. 80, of March 25 2021, applies, in counterpart to title 3.0.9.66.00.00‑2 PREPAID PAYMENT ACCOUNT AT STR CLOSURE – CONTROL.

(Redaction given by Normative Instruction BCB No. 640, of 23/6/2025.)

Art. 20 The following accounting item is altered in Annex I of Normative Instruction BCB No. 433, 2023:

Account Code	Account Name	Estban	Function
9.0.6.10.00.00-2	SHARES, FINANCIAL ASSETS AND CONTRACTED COMMODITIES	-	Record the value of contracts of operations with shares, other financial assets and commodities carried out in the forward, futures and options market, with third‑party resources, in counterpart to title 3.0.6.10.00.00‑8 CONTRACTS OF SHARES, FINANCIAL ASSETS AND COMMODITIES.

Art. 21 The following accounting items are excluded from Annex III of Normative Instruction BCB No. 433, 2023:

Account Code	Account Name	Estban	Function
9.3.3.00.00.00-1	Credits Written Off as Loss	-
9.3.3.10.00.00-0	CREDITS WRITTEN OFF AS LOSS – INVENTORY	-	Record the accounting value of credits written off as loss, observing that: I – the values may only contain revenues and charges of any nature recognized in accounting; and II – any adjustments to the values existing in the mentioned account may be made by using internal‑use sub‑titles, for managerial control of the operation’s debtor balance.
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 or Overdue More Than 5 Years	-

Art. 22 The provisions of this Normative Instruction apply to accounting documents prepared from the base date of:

I – August 2025, regarding the provisions of art. 13; and

II – July 2025, regarding the remaining provisions.

Art. 23 This Normative Instruction enters into force on:

I – August 1 2025, regarding the provisions of art. 13; and

II – July 1 2025, regarding the remaining provisions.

MARDILSON FERNANDES QUEIROZ

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NOTE 295/2025–BCB/DENOR, OF MAY 9 2025

Provides the basis for the proposal to edit a normative instruction that 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).

Sir Head of Denor,

1. This note underpins the proposal to edit a normative instruction that amends accounting items of the Cosif chart of accounts, pursuant to the competence of the Department of Financial System Regulation (Denor), exercising the authority granted in art. 23, paragraph I, item "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 art. 10 of BCB Resolution No. 92, of May 6 2021.

2. From January 1 2025 the Normative Instructions BCB Nos. 426 to 433, of December 1 2023, which consolidated the Cosif chart of accounts according to the new structure defined by BCB Resolution No. 92, 2021, came into force. After the instructions became effective, the need arose to make certain adjustments to correct improprieties and improve the quality of the information provided, without changing the substantive content. Therefore, it is necessary to adjust Normative Instructions BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1 2023, which define Cosif accounting items.

3. Finally, art. 5 of Law No. 13.874, of September 20 2019, determines that proposals to edit and amend normative acts of general interest to economic agents or users of services provided by a federal public administration body, including autarchies and public foundations, must be preceded by a regulatory impact analysis (AIR).

4. However, Decree No. 10.411, of June 30 2020, which regulates that law, provides in art. 4, paragraph IV, that the AIR may be dispensed with provided there is a reasoned decision by the competent body, in the hypothesis of a normative act that aims at updating or revoking obsolete norms without changing their substance. Accordingly, the proposed normative instruction is exempt from the preparation of an AIR.

Respectfully submitted,

UVERLAN RODRIGUES PRIMO
Deputy Head

Agreed.

MARDILSON FERNANDES QUEIROZ
Head of Department