{"id":1553,"date":"2025-03-04T00:00:00","date_gmt":"2025-03-04T03:00:00","guid":{"rendered":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/contabilidade-cooperativas-credito-impactos-resolucao-4966\/"},"modified":"2026-02-10T16:21:39","modified_gmt":"2026-02-10T19:21:39","slug":"contabilidade-cooperativas-credito-impactos-resolucao-4966","status":"publish","type":"post","link":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/contabilidade-cooperativas-credito-impactos-resolucao-4966\/","title":{"rendered":"Contabilidade das Cooperativas de Cr\u00e9dito: Impactos da Resolu\u00e7\u00e3o CMN 4.966\/21"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A <strong>contabilidade das cooperativas de cr\u00e9dito<\/strong> passou por mudan\u00e7as significativas com a implementa\u00e7\u00e3o da <strong>Resolu\u00e7\u00e3o CMN n\u00ba 4.966\/21<\/strong>, que redefine crit\u00e9rios cont\u00e1beis para instrumentos financeiros e contabilidade de hedge. Essa norma impacta diretamente as <strong>institui\u00e7\u00f5es financeiras autorizadas pelo Banco Central do Brasil (BCB)<\/strong>, incluindo as cooperativas de cr\u00e9dito.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neste artigo, voc\u00ea entender\u00e1 os principais pontos dessa resolu\u00e7\u00e3o, como <strong>provisionamento, classifica\u00e7\u00e3o de ativos financeiros e novos modelos cont\u00e1beis<\/strong>, al\u00e9m das adequa\u00e7\u00f5es necess\u00e1rias para o setor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>O que \u00e9 a Resolu\u00e7\u00e3o CMN 4.966\/21?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Resolu\u00e7\u00e3o CMN n\u00ba 4.966\/21<\/strong>, publicada em 25 de novembro de 2021, estabelece diretrizes cont\u00e1beis para <strong>reconhecimento, classifica\u00e7\u00e3o e mensura\u00e7\u00e3o de instrumentos financeiros<\/strong>. Seu objetivo \u00e9 alinhar as pr\u00e1ticas cont\u00e1beis do setor financeiro ao <strong>IFRS 9 (International Financial Reporting Standards)<\/strong>, trazendo maior <strong>transpar\u00eancia e padroniza\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entre as normas vinculadas a essa resolu\u00e7\u00e3o, destacam-se:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Resolu\u00e7\u00e3o CMN n\u00ba 2.682\/99<\/strong> (predecessora da atual norma)<\/li>\n\n\n\n<li><strong>Resolu\u00e7\u00e3o CMN n\u00ba 4.858\/20<\/strong> (Padr\u00e3o Cont\u00e1bil das Institui\u00e7\u00f5es Reguladas pelo BCB &#8211; Cosif)<\/li>\n\n\n\n<li><strong>Resolu\u00e7\u00e3o BCB n\u00ba 352\/23<\/strong> e <strong>Resolu\u00e7\u00e3o BCB n\u00ba 397\/24<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Principais impactos da Resolu\u00e7\u00e3o CMN 4.966\/21 na contabilidade das cooperativas de cr\u00e9dito<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Classifica\u00e7\u00e3o dos ativos financeiros<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A resolu\u00e7\u00e3o foca nos <strong>principais ativos financeiros<\/strong> das cooperativas de cr\u00e9dito, incluindo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cr\u00e9ditos concedidos a cooperados<\/strong> (empr\u00e9stimos e financiamentos)<\/li>\n\n\n\n<li><strong>T\u00edtulos de renda fixa adquiridos para tesouraria<\/strong><\/li>\n\n\n\n<li><strong>T\u00edtulos de renda fixa destinados \u00e0 revenda<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">  <strong>Importante:<\/strong> A norma <strong>n\u00e3o trata de passivos financeiros<\/strong>, apenas de ativos.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Nova metodologia de provisionamento: PPEARC<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Provis\u00e3o para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa (PCLD)<\/strong> foi substitu\u00edda pela <strong>Provis\u00e3o para Perdas Esperadas Associadas ao Risco de Cr\u00e9dito (PPEARC)<\/strong>, baseada na <strong>estimativa de perdas futuras<\/strong> em vez de perdas j\u00e1 incorridas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Existem dois modelos para provisionamento:<br>\u2705 <strong>Modelo Completo:<\/strong> Utiliza estat\u00edsticas internas + tabelas do Banco Central<br>\u2705 <strong>Modelo Simplificado:<\/strong> Utiliza apenas as tabelas do Banco Central<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O primeiro modelo \u00e9 aplicado para institui\u00e7\u00f5es <strong>S1, S2 e S3<\/strong>, enquanto o segundo se destina \u00e0s <strong>S4 e S5<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Segmenta\u00e7\u00e3o dos cr\u00e9ditos e est\u00e1gios de risco<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As opera\u00e7\u00f5es de cr\u00e9dito devem ser classificadas nos seguintes segmentos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C1:<\/strong> Melhores garantias<\/li>\n\n\n\n<li><strong>C2 a C4:<\/strong> Garantias intermedi\u00e1rias<\/li>\n\n\n\n<li><strong>C5:<\/strong> Piores garantias ou sem garantias<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, ap\u00f3s a origina\u00e7\u00e3o, as opera\u00e7\u00f5es s\u00e3o classificadas por <strong>est\u00e1gio de risco de cr\u00e9dito<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Est\u00e1gio 1:<\/strong> Contratos com baixo risco de cr\u00e9dito<\/li>\n\n\n\n<li><strong>Est\u00e1gio 2:<\/strong> Aumento significativo do risco de cr\u00e9dito<\/li>\n\n\n\n<li><strong>Est\u00e1gio 3:<\/strong> Ativos Problem\u00e1ticos (AP)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">  <strong>Ativos problem\u00e1ticos incluem:<\/strong> Contratos com atraso acima de 90 dias, renegocia\u00e7\u00f5es com atraso, reestrutura\u00e7\u00f5es, ind\u00edcios de incapacidade de pagamento e empresas em <strong>Recupera\u00e7\u00e3o Judicial (RJ)<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Stop Accrual: Mudan\u00e7a no reconhecimento de receitas de juros<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>Stop Accrual<\/strong>, que suspende o reconhecimento cont\u00e1bil de receitas de juros em ativos problem\u00e1ticos, foi alterado de <strong>60 para 90 dias<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O reconhecimento pode ser retomado quando o ativo for <strong>curado<\/strong>, ou seja, quando:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Todas as parcelas vencidas forem pagas<\/li>\n\n\n\n<li>O cooperado mantiver pagamentos regulares conforme normas internas<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. F\u00f3rmula da Perda Esperada Associada ao Risco de Cr\u00e9dito (PEARC)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>PEARC<\/strong> \u00e9 calculada pela f\u00f3rmula:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">  <strong>PEARC = PD x LGD x EAD<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Onde:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>PD (Probability of Default):<\/strong> Probabilidade de inadimpl\u00eancia<\/li>\n\n\n\n<li><strong>LGD (Loss Given Default):<\/strong> Perda dada a inadimpl\u00eancia<\/li>\n\n\n\n<li><strong>EAD (Exposure at Default):<\/strong> Exposi\u00e7\u00e3o ao risco no default<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. Nova Taxa de Juros Efetiva da Opera\u00e7\u00e3o (TJEO)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>TJEO<\/strong> reflete o <strong>custo efetivo<\/strong> de uma opera\u00e7\u00e3o de cr\u00e9dito e inclui:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Juros nominais<\/li>\n\n\n\n<li>Encargos financeiros<\/li>\n\n\n\n<li>Outros custos diretos da opera\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7. Classifica\u00e7\u00e3o de ativos financeiros e Teste SPPJ<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As cooperativas devem classificar seus ativos em <strong>tr\u00eas modelos de neg\u00f3cio<\/strong>:<br>1\ufe0f\u20e3 <strong>Gera\u00e7\u00e3o de retorno pelo recebimento de fluxos de caixa<\/strong><br>2\ufe0f\u20e3 <strong>Gera\u00e7\u00e3o de retorno pela venda e pelo recebimento de fluxos de caixa<\/strong><br>3\ufe0f\u20e3 <strong>Gera\u00e7\u00e3o de retorno apenas pela venda do ativo financeiro<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ap\u00f3s essa defini\u00e7\u00e3o, aplica-se o <strong>Teste SPPJ (Somente Pagamento de Principal e Juros)<\/strong> para categoriza\u00e7\u00e3o dos ativos como:<br>\u2705 <strong>Custo Amortizado (CA)<\/strong> (o mais comum em cooperativas)<br>\u2705 <strong>Valor Justo em Outros Resultados Abrangentes (VJORA)<\/strong><br>\u2705 <strong>Valor Justo no Resultado (VJR)<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>8. Impactos na estrutura cont\u00e1bil do Cosif<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A partir de 2025, a estrutura de contas do <strong>Plano Cont\u00e1bil das Institui\u00e7\u00f5es do Sistema Financeiro Nacional (Cosif)<\/strong> ser\u00e1 alterada:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As contas passar\u00e3o de <strong>5 para 6 n\u00edveis<\/strong><\/li>\n\n\n\n<li>A <strong>PPEARC<\/strong> ser\u00e1 lan\u00e7ada na conta raiz <strong>1.6.1<\/strong> (antes era <strong>1.6.9<\/strong>)<\/li>\n\n\n\n<li>As perdas ser\u00e3o separadas em <strong>perdas esperadas e perdas incorridas (AP)<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>9. Registros e controles exigidos<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Com a nova resolu\u00e7\u00e3o, as cooperativas devem registrar em <strong>contas de compensa\u00e7\u00e3o ativa<\/strong>:<br>  <strong>Classifica\u00e7\u00e3o dos ativos financeiros<\/strong> (CA, VJORA, VJR)<br>  <strong>Composi\u00e7\u00e3o da carteira<\/strong><br>  <strong>Segmenta\u00e7\u00e3o dos cr\u00e9ditos (C1 a C5)<\/strong><br>  <strong>Aloca\u00e7\u00e3o dos contratos nos est\u00e1gios de risco (1, 2 e 3)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esses registros s\u00e3o essenciais para <strong>gest\u00e3o cont\u00e1bil e controle gerencial<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclus\u00e3o<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>contabilidade das cooperativas de cr\u00e9dito<\/strong> sofreu mudan\u00e7as significativas com a <strong>Resolu\u00e7\u00e3o CMN n\u00ba 4.966\/21<\/strong>, exigindo <strong>novas classifica\u00e7\u00f5es, metodologias de provisionamento e adequa\u00e7\u00f5es nos registros cont\u00e1beis<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">  As principais mudan\u00e7as incluem:<br>\u2705 <strong>Substitui\u00e7\u00e3o da PCLD pela PPEARC<\/strong><br>\u2705 <strong>Nova segmenta\u00e7\u00e3o de cr\u00e9dito e est\u00e1gios de risco<\/strong><br>\u2705 <strong>Mudan\u00e7a no Stop Accrual (de 60 para 90 dias)<\/strong><br>\u2705 <strong>Altera\u00e7\u00f5es no Cosif e novas exig\u00eancias de controle<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A adequa\u00e7\u00e3o a essas novas diretrizes \u00e9 essencial para garantir <strong>transpar\u00eancia, conformidade regulat\u00f3ria e alinhamento aos padr\u00f5es internacionais do IFRS 9<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">  <strong>Quer se aprofundar mais sobre a contabilidade das cooperativas de cr\u00e9dito?<\/strong> <\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-3e41869c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/ao-vivo\/especialista-em-contabilidade-de-cooperativas-de-credito-bacen-gaap-e-ifrs\/\">CONHE\u00c7A O CURSO DE COOPERATIVAS DE CR\u00c9DITO<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Escrito pelo <a href=\"https:\/\/www.linkedin.com\/pulse\/cooperativas-de-cr%25C3%25A9dito-demonstra%25C3%25A7%25C3%25B5es-cont%25C3%25A1beis-2024-hora-ohftf\">Prof\u00ba Edivan Junior Pommering<\/a>, mentor do nosso curso exclusivo de Especialista em Contabilidade de Cooperativas de Cr\u00e9dito.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A contabilidade das cooperativas de cr\u00e9dito passou por mudan\u00e7as significativas com a implementa\u00e7\u00e3o da Resolu\u00e7\u00e3o CMN n\u00ba 4.966\/21, que redefine crit\u00e9rios cont\u00e1beis para instrumentos financeiros e contabilidade de hedge. Essa norma impacta diretamente as institui\u00e7\u00f5es financeiras autorizadas pelo Banco Central do Brasil (BCB), incluindo as cooperativas de cr\u00e9dito. Neste artigo, voc\u00ea entender\u00e1 os principais pontos [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1650,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75,76],"tags":[],"formato_blog":[],"nivel_blog":[],"class_list":["post-1553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cooperativas-de-credito","category-ifrs-banks"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contabilidade das Cooperativas de Cr\u00e9dito: Impactos da Resolu\u00e7\u00e3o CMN 4.966\/21 - 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\/contabilidade-cooperativas-credito-impactos-resolucao-4966\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contabilidade das Cooperativas de Cr\u00e9dito: Impactos da Resolu\u00e7\u00e3o CMN 4.966\/21 - FBM Educa\u00e7\u00e3o\" \/>\n<meta property=\"og:description\" content=\"A contabilidade das cooperativas de cr\u00e9dito passou por mudan\u00e7as significativas com a implementa\u00e7\u00e3o da Resolu\u00e7\u00e3o CMN n\u00ba 4.966\/21, que redefine crit\u00e9rios cont\u00e1beis para instrumentos financeiros e contabilidade de hedge. Essa norma impacta diretamente as institui\u00e7\u00f5es financeiras autorizadas pelo Banco Central do Brasil (BCB), incluindo as cooperativas de cr\u00e9dito. 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