{"id":1541,"date":"2023-11-01T00:00:00","date_gmt":"2023-11-01T03:00:00","guid":{"rendered":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/bcb-318-novos-grupo-de-contas-novo-cosif\/"},"modified":"2026-02-10T16:22:21","modified_gmt":"2026-02-10T19:22:21","slug":"bcb-318-novos-grupo-de-contas-novo-cosif","status":"publish","type":"post","link":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/bcb-318-novos-grupo-de-contas-novo-cosif\/","title":{"rendered":"A IN BCB 318 e os novos grupos de contas: o novo COSIF para as contas do balan\u00e7o patrimonial"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Em novembro de 2022, foi emitida a IN BCB 318 que define os subgrupos cont\u00e1beis do elenco de contas do Padr\u00e3o Cont\u00e1bil das Institui\u00e7\u00f5es Reguladas pelo Banco Central do Brasil (Cosif) para utiliza\u00e7\u00e3o pelas institui\u00e7\u00f5es financeiras e demais institui\u00e7\u00f5es autorizadas a funcionar pelo Banco Central do Brasil.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Em linhas gerais a nova divis\u00e3o das contas segue o seguinte padr\u00e3o:<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">a) em rela\u00e7\u00e3o aos ativos: as institui\u00e7\u00f5es financeiras e demais institui\u00e7\u00f5es autorizadas a funcionar pelo Banco Central do Brasil devem registrar seus ativos no grupo 1.00.00.00.00-9&nbsp; Ativo, segregado nos seguintes subgrupos:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1.10.00.00.00-2&nbsp; Instrumentos Financeiros;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 1.20.00.00.00-5&nbsp; Arrendamento Mercantil;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 1.30.00.00.00-8&nbsp; Provis\u00f5es;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 1.35.00.00.00-3&nbsp; Grupos de Cons\u00f3rcios;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 1.40.00.00.00-1&nbsp; Ativos Mantidos para Venda;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211; 1.50.00.00.00-4&nbsp; Pagamento Baseado em A\u00e7\u00f5es;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VII &#8211; 1.60.00.00.00-7&nbsp; Ativos Sociais e Trabalhistas;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VIII &#8211; 1.62.00.00.00-1&nbsp; Ativos de Contratos de Servi\u00e7os;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IX &#8211; 1.70.00.00.00-0&nbsp; Ativos Fiscais;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">X &#8211; 1.75.00.00.00-5&nbsp; Outros Ativos N\u00e3o Financeiros;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XI &#8211; 1.80.00.00.00-3&nbsp; Investimentos;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XII &#8211; 1.85.00.00.00-8&nbsp; Imobilizado;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XIII &#8211; 1.88.00.00.00-9&nbsp; Intang\u00edvel; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XIV &#8211; 1.95.00.00.00-1&nbsp; Entidades em Liquida\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">b) os passivos: As institui\u00e7\u00f5es financeiras e demais institui\u00e7\u00f5es autorizadas a funcionar pelo Banco Central do Brasil devem registrar seus passivos no grupo 2.00.00.00.00-8&nbsp; Passivo, segregado nos seguintes subgrupos:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 2.10.00.00.00-1&nbsp; Instrumentos Financeiros;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 2.20.00.00.00-4&nbsp; Arrendamento Mercantil;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 2.30.00.00.00-7&nbsp; Provis\u00f5es;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 2.35.00.00.00-2&nbsp; Grupos de Cons\u00f3rcios;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 2.40.00.00.00-0&nbsp; Ativos Mantidos para Venda;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211; 2.50.00.00.00-3&nbsp; Pagamento Baseado em A\u00e7\u00f5es;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VII &#8211; 2.60.00.00.00-6&nbsp; Obriga\u00e7\u00f5es Sociais e Trabalhistas;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VIII &#8211; 2.62.00.00.00-0 Passivos de Contratos de Servi\u00e7os;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IX &#8211; 2.70.00.00.00-9&nbsp; Passivos Fiscais;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">X &#8211; 2.75.00.00.00-4&nbsp; Outros Passivos N\u00e3o Financeiros;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XI &#8211; 2.80.00.00.00-2&nbsp; Investimentos;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XII &#8211; 2.85.00.00.00-7&nbsp; Imobilizado;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XIII &#8211; 2.88.00.00.00-8&nbsp; Intang\u00edvel; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XIV &#8211; 2.95.00.00.00-0&nbsp; Entidades em Liquida\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">c) em rela\u00e7\u00e3o ao patrim\u00f4nio l\u00edquido: As institui\u00e7\u00f5es financeiras e demais institui\u00e7\u00f5es autorizadas a funcionar pelo Banco Central do Brasil devem registrar seu patrim\u00f4nio l\u00edquido no grupo 3.00.00.00.00-7&nbsp; Patrim\u00f4nio L\u00edquido, segregado nos seguintes subgrupos:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 3.01.00.00.00-4&nbsp; Capital Social;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 3.03.00.00.00-8&nbsp; Reservas;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; 3.05.00.00.00-2&nbsp; Outros Resultados Abrangentes;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; 3.07.00.00.00-6&nbsp; Lucros ou Preju\u00edzos Acumulados;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; 3.08.00.00.00-3&nbsp; A\u00e7\u00f5es em Tesouraria (-); e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211; 3.09.00.00.00-0&nbsp; Participa\u00e7\u00f5es de N\u00e3o Controladores.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em novembro de 2022, foi emitida a IN BCB 318 que define os subgrupos cont\u00e1beis do elenco de contas do Padr\u00e3o Cont\u00e1bil das Institui\u00e7\u00f5es Reguladas pelo Banco Central do Brasil (Cosif) para utiliza\u00e7\u00e3o pelas institui\u00e7\u00f5es financeiras e demais institui\u00e7\u00f5es autorizadas a funcionar pelo Banco Central do Brasil. Em linhas gerais a nova divis\u00e3o das contas [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1689,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"formato_blog":[],"nivel_blog":[],"class_list":["post-1541","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bancos-e-instituicoes-de-pagamento"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A IN BCB 318 e os novos grupos de contas: o novo COSIF para as contas do balan\u00e7o patrimonial - 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\/bcb-318-novos-grupo-de-contas-novo-cosif\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A IN BCB 318 e os novos grupos de contas: o novo COSIF para as contas do balan\u00e7o patrimonial - FBM Educa\u00e7\u00e3o\" \/>\n<meta property=\"og:description\" content=\"Em novembro de 2022, foi emitida a IN BCB 318 que define os subgrupos cont\u00e1beis do elenco de contas do Padr\u00e3o Cont\u00e1bil das Institui\u00e7\u00f5es Reguladas pelo Banco Central do Brasil (Cosif) para utiliza\u00e7\u00e3o pelas institui\u00e7\u00f5es financeiras e demais institui\u00e7\u00f5es autorizadas a funcionar pelo Banco Central do Brasil. 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