{"id":1540,"date":"2023-09-19T00:00:00","date_gmt":"2023-09-19T03:00:00","guid":{"rendered":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/instrucao-normativa-bcb-268\/"},"modified":"2026-02-10T16:22:21","modified_gmt":"2026-02-10T19:22:21","slug":"instrucao-normativa-bcb-268","status":"publish","type":"post","link":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/","title":{"rendered":"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\/2022"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">No m\u00eas passado abordamos a estrutura normativa do futuro Novo Cosif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No texto de hoje falaremos especificamente da Instru\u00e7\u00e3o Normativa BCB 268\/2022 que trata das rubricas do Ativo Realiz\u00e1vel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O Ativo Realiz\u00e1vel \u00e9 uma categoria importante no balan\u00e7o patrimonial de uma empresa ou organiza\u00e7\u00e3o e representa os recursos que a empresa espera receber em um per\u00edodo relativamente curto, geralmente dentro de um ano, devido a transa\u00e7\u00f5es comerciais normais.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mas o que \u00e9 o Ativo Realiz\u00e1vel?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dentro do novo arcabou\u00e7o da IN 268, as contas ser\u00e3o;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Devem registrar os ativos classificados no ativo circulante e realiz\u00e1vel a longo prazo no grupo 1 \u2013 Ativo Realiz\u00e1vel, segregado nos seguintes subgrupos:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">a &#8211; 1.1.0.00.00-6&nbsp; DISPONIBILIDADES, com o seguinte desmembramento:<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1.1.1.00.00-9&nbsp; Caixa;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.1.2.00.00-2&nbsp; Dep\u00f3sitos Banc\u00e1rios;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 1.1.3.00.00-5&nbsp; Reservas Livres;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 1.1.5.00.00-1&nbsp; Disponibilidades em Moedas Estrangeiras; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 1.1.9.00.00-3&nbsp; Disponibilidades \u2013 Outras.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">b &#8211; 1.2.0.00.00-5&nbsp; APLICA\u00c7\u00d5ES INTERFINANCEIRAS DE LIQUIDEZ, com o seguinte desmembramento:<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1.2.1.00.00-8&nbsp; Aplica\u00e7\u00f5es em Opera\u00e7\u00f5es Compromissadas;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.2.2.00.00-1&nbsp; Aplica\u00e7\u00f5es em Dep\u00f3sitos Interfinanceiros;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 1.2.5.00.00-0&nbsp; Aplica\u00e7\u00f5es em Dep\u00f3sitos de Poupan\u00e7a;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 1.2.6.00.00-3&nbsp; Aplica\u00e7\u00f5es em Moedas Estrangeiras; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 1.2.9.00.00-2&nbsp; Outras.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">c- 1.3.0.00.00-4&nbsp; T\u00cdTULOS E VALORES MOBILI\u00c1RIOS E INSTRUMENTOS FINANCEIROS DERIVATIVOS, com o seguinte desmembramento:<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1.3.1.00.00-7&nbsp; Livres;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.3.2.00.00-0&nbsp; Vinculados a Opera\u00e7\u00f5es Compromissadas;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 1.3.3.00.00-3&nbsp; Instrumentos Financeiros Derivativos;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 1.3.4.00.00-6&nbsp; Vinculados ao Banco Central;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 1.3.5.00.00-9&nbsp; Vinculado \u00e0 Aquisi\u00e7\u00e3o de A\u00e7\u00f5es de Empresas Estatais;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211; 1.3.6.00.00-2&nbsp; Vinculados \u00e0 Presta\u00e7\u00e3o de Garantias; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VII &#8211; 1.3.7.00.00-5&nbsp; T\u00edtulos Objeto de Opera\u00e7\u00f5es Compromissadas com Livre Movimenta\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d &#8211; 1.4.0.00.00-3&nbsp; RELA\u00c7\u00d5ES INTERFINANCEIRAS, com o seguinte desmembramento:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1.4.1.00.00-6&nbsp; Direitos Junto a Participantes de Sistema de Liquida\u00e7\u00e3o e de Arranjo de Pagamento;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.4.2.00.00-9&nbsp; Cr\u00e9ditos Vinculados;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 1.4.3.00.00-2&nbsp; Repasses Interfinanceiros;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 1.4.4.00.00-5&nbsp; Rela\u00e7\u00f5es com Correspondentes; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 1.4.5.00.00-8&nbsp; Recursos Transferidos para Bancos Cooperativos, Confedera\u00e7\u00f5es ou Cooperativas Centrais.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">e- 1.5.0.00.00-2&nbsp; RELA\u00c7\u00d5ES INTERDEPEND\u00caNCIAS, com o seguinte desmembramento:<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1.5.1.00.00-5&nbsp; Recursos em Tr\u00e2nsito de Terceiros; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.5.2.00.00-8&nbsp; Transfer\u00eancias Internas de Recursos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">f &#8211; 1.6.0.00.00-1&nbsp; OPERA\u00c7\u00d5ES DE CR\u00c9DITO, com o seguinte desmembramento:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1.6.1.00.00-4&nbsp; Empr\u00e9stimos e Direitos Credit\u00f3rios Descontados;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.6.2.00.00-7&nbsp; Financiamentos;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 1.6.3.00.00-0&nbsp; Financiamentos Rurais;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 1.6.4.00.00-3&nbsp; Financiamentos Imobili\u00e1rios;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 1.6.5.00.00-6&nbsp; Financiamentos de T\u00edtulos e Valores Mobili\u00e1rios;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211; 1.6.6.00.00-9&nbsp; Financiamentos de Infraestrutura e Desenvolvimento;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VII &#8211; 1.6.8.00.00-5&nbsp; Opera\u00e7\u00f5es de Cr\u00e9dito Vinculadas \u00e0 Cess\u00e3o; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VIII &#8211; 1.6.9.00.00-8&nbsp; (-) Provis\u00f5es para Opera\u00e7\u00f5es de Cr\u00e9dito.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">g &#8211; 1.7.0.00.00-0&nbsp; OPERA\u00c7\u00d5ES DE ARRENDAMENTO MERCANTIL, com o seguinte desmembramento:<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1.7.1.00.00-3&nbsp; Arrendamentos Financeiros a Receber;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.7.2.00.00-6&nbsp; Arrendamentos Operacionais a Receber;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 1.7.3.00.00-9&nbsp; Subarrendamentos a Receber;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 1.7.5.00.00-5&nbsp; Valores Residuais a Realizar;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 1.7.8.00.00-4&nbsp; Opera\u00e7\u00f5es de Arrendamento Mercantil Vinculadas \u00e0 Cess\u00e3o; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211; 1.7.9.00.00-7&nbsp; (-) Provis\u00f5es para Opera\u00e7\u00f5es de Arrendamento Mercantil.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">h &#8211; 1.8.0.00.00-9&nbsp; OUTROS CR\u00c9DITOS, com o seguinte desmembramento:<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">I &#8211; 1.8.1.00.00-2&nbsp; Avais e Fian\u00e7as Honrados;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.8.2.00.00-5&nbsp; Carteira de C\u00e2mbio;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 1.8.3.00.00-8&nbsp; Rendas a Receber;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 1.8.4.00.00-1&nbsp; Negocia\u00e7\u00e3o e Intermedia\u00e7\u00e3o de Valores;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 1.8.5.00.00-4&nbsp; Cr\u00e9ditos Espec\u00edficos;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211; 1.8.7.00.00-0&nbsp; Valores Espec\u00edficos;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VII &#8211; 1.8.8.00.00-3&nbsp; Diversos; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VIII &#8211; 1.8.9.00.00-6&nbsp; (-) Provis\u00f5es para Outros Cr\u00e9ditos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">j &#8211; 1.9.0.00.00-8\u00a0 OUTROS VALORES E BENS, , com o seguinte desmembramento:<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1.9.1.00.00-1&nbsp; Investimentos Tempor\u00e1rios;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.9.8.00.00-2&nbsp; Outros Valores e Bens; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 1.9.9.00.00-5\u00a0 Despesas Pagas Antecipadamente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em resumo, o Ativo Realiz\u00e1vel \u00e9 uma parte crucial do balan\u00e7o patrimonial de uma empresa, representando os recursos que ser\u00e3o convertidos em dinheiro. Gerenciar eficazmente o Ativo Realiz\u00e1vel \u00e9 essencial para manter a estabilidade financeira e garantir que a empresa possa cumprir suas obriga\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aqui na FBM Educa\u00e7\u00e3o temos cursos espec\u00edficos para manter-se atualizado sobre todas as normas e resolu\u00e7\u00f5es emitidas pelo Banco Central do Brasil (BACEN), ajudando voc\u00ea a manter a contabilidade da empresa em dia e dentro das regulamenta\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Confira aqui nossos cursos Ao Vivo com Certifica\u00e7\u00e3o e tamb\u00e9m EADs, para estudar na hora que quiser!\u00a0<a href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/\">CONHECER OS CURSOS<\/a> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>No m\u00eas passado abordamos a estrutura normativa do futuro Novo Cosif. No texto de hoje falaremos especificamente da Instru\u00e7\u00e3o Normativa BCB 268\/2022 que trata das rubricas do Ativo Realiz\u00e1vel. O Ativo Realiz\u00e1vel \u00e9 uma categoria importante no balan\u00e7o patrimonial de uma empresa ou organiza\u00e7\u00e3o e representa os recursos que a empresa espera receber em um [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1685,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"formato_blog":[],"nivel_blog":[],"class_list":["post-1540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\/2022 - FBM Educa\u00e7\u00e3o<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\/2022 - FBM Educa\u00e7\u00e3o\" \/>\n<meta property=\"og:description\" content=\"No m\u00eas passado abordamos a estrutura normativa do futuro Novo Cosif. No texto de hoje falaremos especificamente da Instru\u00e7\u00e3o Normativa BCB 268\/2022 que trata das rubricas do Ativo Realiz\u00e1vel. O Ativo Realiz\u00e1vel \u00e9 uma categoria importante no balan\u00e7o patrimonial de uma empresa ou organiza\u00e7\u00e3o e representa os recursos que a empresa espera receber em um [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/\" \/>\n<meta property=\"og:site_name\" content=\"FBM Educa\u00e7\u00e3o\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/fbmeducacao\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-19T03:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-10T19:22:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.weboption.com.br\/fbmnew\/wp-content\/uploads\/2026\/01\/Blog-Ativos-Realizaveis.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1400\" \/>\n\t<meta property=\"og:image:height\" content=\"788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"FBM Educa\u00e7\u00e3o\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"FBM Educa\u00e7\u00e3o\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/\"},\"author\":{\"name\":\"FBM Educa\u00e7\u00e3o\",\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/#\\\/schema\\\/person\\\/278502d34501f78cbb5eb6b0e15b87b2\"},\"headline\":\"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\\\/2022\",\"datePublished\":\"2023-09-19T03:00:00+00:00\",\"dateModified\":\"2026-02-10T19:22:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/\"},\"wordCount\":787,\"publisher\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Blog-Ativos-Realizaveis.jpg\",\"articleSection\":[\"Sem Categoria\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/\",\"url\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/\",\"name\":\"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\\\/2022 - FBM Educa\u00e7\u00e3o\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Blog-Ativos-Realizaveis.jpg\",\"datePublished\":\"2023-09-19T03:00:00+00:00\",\"dateModified\":\"2026-02-10T19:22:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/#primaryimage\",\"url\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Blog-Ativos-Realizaveis.jpg\",\"contentUrl\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Blog-Ativos-Realizaveis.jpg\",\"width\":1400,\"height\":788},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/instrucao-normativa-bcb-268\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\\\/2022\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/#website\",\"url\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/\",\"name\":\"FBM Educa\u00e7\u00e3o\",\"description\":\"Cursos pr\u00e1ticos para quem quer se destacar no mercado financeiro\",\"publisher\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/#organization\",\"name\":\"FBM Educa\u00e7\u00e3o\",\"url\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/fbm-educacao-logotipo-cor.png\",\"contentUrl\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/fbm-educacao-logotipo-cor.png\",\"width\":1920,\"height\":1100,\"caption\":\"FBM Educa\u00e7\u00e3o\"},\"image\":{\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/fbmeducacao\",\"https:\\\/\\\/www.instagram.com\\\/fbm_educacao\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@fbmeducacao\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/fbmeducacao\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/#\\\/schema\\\/person\\\/278502d34501f78cbb5eb6b0e15b87b2\",\"name\":\"FBM Educa\u00e7\u00e3o\",\"url\":\"https:\\\/\\\/fbm-escola-de-negocios-ltda.homolog.vime.digital\\\/fbm-escola-de-negocios-ltda\\\/blog\\\/author\\\/fbm\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\/2022 - FBM Educa\u00e7\u00e3o","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/","og_locale":"pt_BR","og_type":"article","og_title":"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\/2022 - FBM Educa\u00e7\u00e3o","og_description":"No m\u00eas passado abordamos a estrutura normativa do futuro Novo Cosif. No texto de hoje falaremos especificamente da Instru\u00e7\u00e3o Normativa BCB 268\/2022 que trata das rubricas do Ativo Realiz\u00e1vel. O Ativo Realiz\u00e1vel \u00e9 uma categoria importante no balan\u00e7o patrimonial de uma empresa ou organiza\u00e7\u00e3o e representa os recursos que a empresa espera receber em um [&hellip;]","og_url":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/","og_site_name":"FBM Educa\u00e7\u00e3o","article_publisher":"https:\/\/www.facebook.com\/fbmeducacao","article_published_time":"2023-09-19T03:00:00+00:00","article_modified_time":"2026-02-10T19:22:21+00:00","og_image":[{"width":1400,"height":788,"url":"https:\/\/dev.weboption.com.br\/fbmnew\/wp-content\/uploads\/2026\/01\/Blog-Ativos-Realizaveis.jpg","type":"image\/jpeg"}],"author":"FBM Educa\u00e7\u00e3o","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"FBM Educa\u00e7\u00e3o","Est. tempo de leitura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/#article","isPartOf":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/"},"author":{"name":"FBM Educa\u00e7\u00e3o","@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/#\/schema\/person\/278502d34501f78cbb5eb6b0e15b87b2"},"headline":"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\/2022","datePublished":"2023-09-19T03:00:00+00:00","dateModified":"2026-02-10T19:22:21+00:00","mainEntityOfPage":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/"},"wordCount":787,"publisher":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/#organization"},"image":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/#primaryimage"},"thumbnailUrl":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-content\/uploads\/2026\/01\/Blog-Ativos-Realizaveis.jpg","articleSection":["Sem Categoria"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/","url":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/","name":"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\/2022 - FBM Educa\u00e7\u00e3o","isPartOf":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/#primaryimage"},"image":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/#primaryimage"},"thumbnailUrl":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-content\/uploads\/2026\/01\/Blog-Ativos-Realizaveis.jpg","datePublished":"2023-09-19T03:00:00+00:00","dateModified":"2026-02-10T19:22:21+00:00","breadcrumb":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/#primaryimage","url":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-content\/uploads\/2026\/01\/Blog-Ativos-Realizaveis.jpg","contentUrl":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-content\/uploads\/2026\/01\/Blog-Ativos-Realizaveis.jpg","width":1400,"height":788},{"@type":"BreadcrumbList","@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/instrucao-normativa-bcb-268\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/"},{"@type":"ListItem","position":2,"name":"Principais altera\u00e7\u00f5es da Instru\u00e7\u00e3o Normativa BCB 268\/2022"}]},{"@type":"WebSite","@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/#website","url":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/","name":"FBM Educa\u00e7\u00e3o","description":"Cursos pr\u00e1ticos para quem quer se destacar no mercado financeiro","publisher":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/#organization","name":"FBM Educa\u00e7\u00e3o","url":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/#\/schema\/logo\/image\/","url":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-content\/uploads\/2025\/09\/fbm-educacao-logotipo-cor.png","contentUrl":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-content\/uploads\/2025\/09\/fbm-educacao-logotipo-cor.png","width":1920,"height":1100,"caption":"FBM Educa\u00e7\u00e3o"},"image":{"@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/fbmeducacao","https:\/\/www.instagram.com\/fbm_educacao\/","https:\/\/www.youtube.com\/@fbmeducacao","https:\/\/www.linkedin.com\/company\/fbmeducacao\/"]},{"@type":"Person","@id":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/#\/schema\/person\/278502d34501f78cbb5eb6b0e15b87b2","name":"FBM Educa\u00e7\u00e3o","url":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/author\/fbm\/"}]}},"_links":{"self":[{"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/posts\/1540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/comments?post=1540"}],"version-history":[{"count":0,"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/posts\/1540\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/media\/1685"}],"wp:attachment":[{"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/media?parent=1540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/categories?post=1540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/tags?post=1540"},{"taxonomy":"formato_blog","embeddable":true,"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/formato_blog?post=1540"},{"taxonomy":"nivel_blog","embeddable":true,"href":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/wp-json\/wp\/v2\/nivel_blog?post=1540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}