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2021-12-01 | Resolução BCB 168

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Resolution BCB No. 168 — Accounting Criteria for Prudential Consolidated Documents

Resolution BCB No. 168 establishes the accounting criteria and operational procedures for preparing prudential consolidated accounting documents for financial institutions and payment institutions authorized by the Central Bank of Brazil. It defines the composition of the prudential conglomerate, including controlling entities and their subsidiaries, and mandates the application of the Cosif accounting standard. The regulation requires the consolidation of financial statements, specifies rules for foreign currency translation, non-controlling interests, and goodwill, and allows for the optional publication of consolidated financial statements under specific conditions.

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RESOLUTION BCB NO. 168, OF DECEMBER 1, 2021

Dispenses with the accounting criteria applicable to payment institutions authorized to operate by the Central Bank of Brazil in the preparation of the prudential conglomerate's consolidated accounting documents and on the operational procedures for the preparation of these documents by financial institutions and payment institutions.

Dispenses with the accounting criteria applicable to payment institutions, securities brokerage companies, securities distribution companies, and foreign exchange brokerage companies authorized to operate by the Central Bank of Brazil in the preparation of the prudential conglomerate's consolidated accounting documents and on the operational procedures for the preparation of these documents by financial institutions and payment institutions. (Wording given, from 1/1/2024, by Resolution BCB No. 367, of 1/25/2024.)

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Lineage: Amended

Lei n.º 4.595, de 31 de dezembr…1964Law No. 11.941 dated 2009-05-27not in RegAlertLaw No. 12.865 dated 2013-10-09not in RegAlertBCB Resolution No. 146 — Genera…2021Circular No. 3.701 dated 2014-0…not in RegAlertResolution No. 367 dated 2024-0…not in RegAlertResolution No. 483 dated 2025-0…not in RegAlertResolution BCB No. 168 —Accounting Criteria for Prude…2021-12-01 · this documentBCB Resolution No. 367 of Janua…2024Central Bank Resolution No. 483…2025BCB Normative Instruction No. 7…2026BCB Resolution No. 553 of March…2026BCB Resolution No. 560 — Minimu…2026BCB Resolution No. 577 — Amends…2026Instruction Normative BCB No. 7…2026+6 moresee all below the graphNormative Instruction BCB No. 3…2022
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Show all related documents (21)
Supersedes
Circular No. 3.701 dated 2014-03-13not in RegAlert
Amended by
BCB Resolution No. 553 of March 3, 20262026Central Bank Resolution No. 483 of June 11, 2025, amending Resolutions No. 146, 168, and 352 regarding the prudential sub-group and accounting concepts for financial instruments2025BCB Resolution No. 367 of January 25, 20242024
Amends
BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil2021Resolution No. 367 dated 2024-01-25not in RegAlertResolution No. 483 dated 2025-06-11not in RegAlert
Issued under
Lei n.º 4.595, de 31 de dezembro de 1964 — dispõe sobre a política e as instituições monetárias, bancárias e creditícias (establishes the National Financial System and the Banco Central do Brasil)1964Law No. 11.941 dated 2009-05-27not in RegAlertLaw No. 12.865 dated 2013-10-09not in RegAlert
Basis for
Normative Instruction BCB No. 311 — Establishes Procedures for Submission of the Prudential Conglomerate Report2022
Referred to by
Instruction Normative BCB No. 753 — Amends Instruction Normative BCB No. 210 of December 21, 2021, Regarding Prudential Conglomerate Financial Reporting2026BCB Resolution No. 577 — Amends BCB Resolution No. 207 of March 22, 2022, Regarding Liquidity Risk Exposure and Short-Term Liquidity Indicator (LCR) Reporting2026BCB Resolution No. 560 — Minimum Limits for Short-Term Liquidity Indicator (LCR) and Simplified Short-Term Liquidity Indicator (LCRS)2026BCB Normative Instruction No. 708 — Amends Normative Instruction BCB No. 179, of October 25, 2021, which consolidates and updates procedures for submitting the Cooperative System's Combined Balance Sheet, as per Circular No. 3,669, of October 2, 2013.2026Resolution BCB No. 478 — Scope and Methodology for Leverage Ratio Calculation, Minimum Requirements for Type 3 Institutions, and Exclusion Conditions for Cooperative System Exposures2025Normative Instruction BCB No. 473 of May 23, 20242024
+4 moreNormative Instruction BCB No. 438 — Amends Normative Instruction BCB No. 236 Regarding Financial Statement Submission Procedures2023Resolution BCB No. 265 — Risk Management Structure, Capital Management Structure, and Information Disclosure Policy for Type 3 Institutions in Segments 2, 3, or 42022Normative Instruction BCB No. 321 of November 10, 20222022Normative Instruction BCB No. 210 — Amends and Consolidates Procedures for Submitting the Analytical Balance Sheet and Analytical Balance Sheet of the Prudential Conglomerate and Registration Procedures for Institutions Not Part of a Prudential Conglomerate2021

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Amended 3 times · last 2026-03-03

This document amends: BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil

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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