RegAlert2025-12-09 | Instrução Normativa BCB 687Added
Normative Instruction BCB No. 687 — Amends Normative Instructions BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1, 2023, which define accounting items of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif)
This instruction amends and adds specific accounting line items within the Cosif accounting standard for institutions regulated by the Central Bank of Brazil. It introduces new accounts for virtual assets, including custody, staking, and margin financing, and updates entries for fair value hedge adjustments, interfinancial transfers, and payment arrangement collateral. The changes also refine accounting treatments for own and client operations on stock and commodity exchanges, as well as prepaid expenses and deferred revenues.
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Resolution No. 222
NORMATIVE INSTRUCTION
BCB No. 687, OF DECEMBER 9, 2025
Amends Normative Instructions BCB Nos. 426, 428, 429, 431, 432 and 433, all of December 1, 2023, which define accounting items of the account list of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).
The Chief of the Department of Regulation of the Financial System (Denor), substitute, in the 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 Resolution CMN No. 4,858, of October 23, 2020, and 10 of Resolution BCB No. 92, of May 6, 2021,
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Lineage: In force
Show all related documents (14)
- Amends
- Normative Instruction BCB No. 432 of December 1, 20232023Normative Instruction BCB No. 426 of December 1, 20232023Normative 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)2023Normative Instruction BCB No. 431 of December 1, 2023: Defines Accounting Items for the Creditor Result Group in the Cosif Chart of Accounts2023Normative Instruction No. 428 dated 2023-12-01not in RegAlertNormative Instruction No. 433 dated 2023-12-01not in RegAlert
- Issued under
- Decree No. 10.411 dated 2020-06-30not in RegAlertLaw No. 13.874 dated 2019-09-20not in RegAlertResolution No. 340 dated 2023-09-21not in RegAlertResolution No. 4.858 dated 2020-10-23not in RegAlertResolution No. 92 dated 2021-05-06not in RegAlert
- Refers to
- BCB Resolution No. 520 — Regulates the establishment and operation of virtual asset service providers and the provision of virtual asset services by other institutions authorized by the Central Bank of Brazil2025BCB Resolution No. 517 — Procedures for Financial Institutions to Calculate Minimum Paid-in Share Capital and Net Worth2025Joint Resolution No. 14 — Methodology for Calculating Minimum Paid-in Share Capital and Net Equity Limits for Financial Institutions2025
Timeline
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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