RegAlert2025-10-10 | Instrução Normativa BCB 674Added
Normative Instruction BCB No. 674 of October 10, 2025
This instruction amends the Cosif accounting standards by adding and modifying specific account items to segregate rural credit operations for rural producers affected by adverse events under Provisional Measure No. 1,314 of 2025. It establishes distinct accounts for 'National Treasury Resources' and 'Free Resources' to record gross book values and expected losses, ensuring separate monitoring of these credit lines. The rules apply to accounting documents with a reference date of October 2025, requiring the reclassification of existing balances into the new accounts. The instruction entered into force upon its publication on October 10, 2025.
BCB published 15 documents in the last 30 days — get each new one by email the day it lands.
Resolution No. 222
NORMATIVE INSTRUCTION BCB NO. 674, OF OCTOBER 10, 2025
Amends
Normative Instruction BCB No. 428, of December 1, 2023, which defines the accounting items of the Active Compensation group in the list of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).
The Head of the Financial System Regulation Department (Denor), using the authority granted to 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,
Read the rest free, and get an email when BCB publishes again
Lineage: In force
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
More like this from BCB
BCB published 15 documents in the last 30 days. We email you each new one the day it's published.