RegAlert2025-10-01 | Instrução Normativa BCB 671Added
Normative Instruction BCB No. 671 — Amends Normative Instructions BCB Nos. 426, 427, 428, 429, 431 and 432 of December 1, 2023, Defining Accounting Line Items of the Chart of Accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif)
The document adds specific accounting line items to Annex III of Normative Instruction BCB No. 426 for federal public bonds, private fixed-income bonds, and variable income bonds, while excluding items related to bonds given as collateral in payment arrangements. It introduces new accounts in Annex VIII of Instruction No. 426 for acquired credit rights and amounts receivable from subsidies, and amends account 1.8.8.40.05.00-0 regarding fiscal appeals. Amendments are made to Annex I of Instruction No. 427 for fair value differences in financial and non-financial institutions, and Annex I of Instruction No. 428 is updated to include indirect investments in non-prudential conglomerates while excluding specific participations in controlled entities. New accounts are added to Annex IV of Instruction No. 428 for rural credit operations under Provisional Measure No. 1,314 of 2025, and Annex IX of Instruction No. 429 is amended for group resources and rights updates. Annex I of Instruction No. 431 includes revenue from subsidies for interest rate equalization and foreign currency profits, while Annex I of Instruction No. 432 adds expenses for fair value adjustments of investment funds, foreign currency losses, and transaction costs. The provisions apply to accounting documents from the base date of October 2025 for Articles 6, 7, and 8, and January 2026 for the remaining provisions, with an effective date of publication for Articles 6, 7, and 8, and January 1, 2026, for the rest.
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INSTRUÇÃO NORMATIVA BCB Nº 671, DE 1º DE OUTUBRO DE 2025
Amends Normative Instructions BCB Nos. 426, 427, 428, 429, 431 and 432, all of December 1, 2023, which define accounting line items of the chart of accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif).
The Head of the Financial System Regulation Department (Denor), in use of the attribution conferred upon him 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,
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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. 427 — Defines the accounting items of the Permanent Asset group in the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), 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
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