Banco Central
Instrução Normativa BCB
•
01/10/2025
Instrução Normativa BCB N° 671
Sumário Regulatório
Extraído do BCB
Conteúdo do Documento
INSTRUÇÃO NORMATIVA BCB Nº 671, DE 1º DE OUTUBRO DE 2025Altera as Instruções Normativas BCB ns. 426, 427, 428, 429, 431 e 432, todas de 1º de dezembro de 2023, que definem rubricas contábeis do elenco de contas do Padrão Contábil das Instituições Reguladas pelo Banco Central do Brasil (Cosif).O Chefe do Departamento de Regulação do Sistema Financeiro (Denor), no uso da atribuição que lhe confere...
<div class="ExternalClass479B75FDAB2D44CF9801B144CA63FBB9"><div class="ExternalClass45E73F66CBD947B39B832696E104BC35" style="text-align:center;"><span style="color:#444444;"><p class="MsoNormal" align="center" style="margin-bottom:18pt;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">INSTRUÇÃO
NORMATIVA BCB Nº 671, DE 1º DE OUTUBRO DE 2025</span></p><p class="MsoNormal" style="margin:0cm 0cm 18pt 9cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Altera as Instruções Normativas BCB
ns. 426, 427, 428, 429, 431 e 432, todas de 1º de dezembro de 2023, que definem
rubricas contábeis do elenco de contas do Padrão Contábil das Instituições
Reguladas pelo Banco Central do Brasil (Cosif).</span></p><p class="MsoNormal" style="margin-bottom:18pt;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">O
Chefe do Departamento de Regulação do Sistema Financeiro (Denor), no uso da
atribuição que lhe confere o art. 23, inciso I, alínea "a", do
Regimento Interno do Banco Central do Brasil, anexo à Resolução BCB nº 340, de
21 de setembro de 2023, com base nos arts. 12 da Resolução CMN nº 4.858, de 23
de outubro de 2020, e 10 da Resolução BCB nº 92, de 6 de maio de 2021,</span></p><p class="MsoNormal" style="margin-bottom:18pt;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">R E S
O L V E :</span></p><p class="MsoNormal" style="text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 1º  Ficam
incluídas no Anexo III da Instrução Normativa BCB nº 426, de 1º de dezembro de
2023, publicada no Diário Ofical da União de 14 de dezembro de 2023, as
seguintes rubricas contábeis, observada a ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.00-4</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Títulos Públicos Federais</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.10-7</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo Contábil Bruto</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.40-6</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.70-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste de Hedge de Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.80-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste a Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.00-7</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Títulos Privados - Renda Fixa</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.10-0</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo Contábil Bruto</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.40-9</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.60-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Esperada Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.70-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste de Hedge de Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.80-1</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste a Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.80.00-3</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Títulos de Renda Variável</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.00-1</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Outros</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.10-4</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo Contábil Bruto</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.40-3</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.60-9</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Esperada Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.70-2</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste de Hedge de Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.80-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste a Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 2º  Ficam excluídas no Anexo III da Instrução
Normativa BCB nº 426, de 2023, as seguintes rubricas contábeis:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.00-6</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Títulos Dados em Garantia em Arranjo de Pagamento</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.10-9</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo Contábil Bruto</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.40-8</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.60-4</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Esperada Associada ao Risco de Crédito</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.70-7</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste de Hedge de Valor Justo</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.80-0</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste a Valor Justo</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 3º  Ficam incluídas no Anexo VIII da Instrução
Normativa BCB nº 426, de 2023, as seguintes rubricas contábeis, observada a
ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código da Conta</span></p></td><td width="222" style="width:166.75pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome da Conta</span></p></td><td width="58" style="width:43.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.00.00-5</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">DIREITOS
CREDITÓRIOS ADQUIRIDOS</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">172</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar as operações de aquisição de direitos creditórios
originados fora do Sistema Financeiro Nacional, em que, nos termos da
regulamentação em vigor, o cedente transfere substancialmente todos os riscos
e benefícios do ativo objeto da operação, para as quais não haja rubrica
específica, incluindo as aquisições de recebíveis mercantis sem coobrigação
do cedente.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.00-2</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Direitos
Creditórios Adquiridos</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.10-5</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo
Contratual</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.11-2</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Custos de Transação ou Receitas Incluídos na TJEO</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.12-9</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Receitas Diferidas - TJEO Diferenciada</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.13-6</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Custos
de Transação Diferidos - TJEO Diferenciada</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.14-3</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Prêmio ou Desconto</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.15-0</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Ajuste Valor Presente - Operações Reestruturadas</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.40-4</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.50-7</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Provisão Adicional</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.60-0</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Perda Esperada Associada ao Risco de Crédito</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.70-3</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Ajuste de Hedge de Valor Justo</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.80-6</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Ajuste a Valor Justo</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.00.00-4</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">VALORES
A RECEBER POR SUBVENÇÕES OU SUBSÍDIOS CONCEDIDOS</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">172</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar
os valores a receber decorrentes de subvenções ou de subsídios concedidos em
operações de crédito ou com características de concessão de crédito.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.10.00-1</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Da
União</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.20.00-8</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Estados, DF ou Municípios</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.30.00-5</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Fundos</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.90.00-7</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Outras Entidades</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 4º  Fica alterada no Anexo VIII da Instrução
Normativa BCB nº 426, de 2023, a seguinte rubrica contábil:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.40.05.00-0</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Para Interposição de
Recursos Fiscais Lei 14.973, de 2024</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 5º  Ficam alteradas no Anexo I da Instrução
Normativa BCB nº 427, de 1º de dezembro de 2023, publicada no Diário Oficial da
União de 14 de dezembro de 2023, as seguintes rubricas contábeis:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.1.20.07.00-9</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Instituições
Financeiras - Diferença entre o Valor Justo e o Valor Contábil de Ativos e
Passivos</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.1.20.08.00-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Instituições
Financeiras - Ativos e Passivos Não Registrados na Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.1.20.17.00-6</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Instituições Não
Financeiras - Diferença entre o Valor Justo e o Valor Contábil de Ativos e
Passivos</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.1.20.18.00-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Instituições Não
Financeiras - Ativos e Passivos Não Registrados na Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.2.10.13.00-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Autorizadas a
Funcionar pelo Banco Central - Diferença entre o Valor Justo e o Valor
Contábil</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.2.10.14.00-7</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Autorizadas a
Funcionar pelo Banco Central - Ativos e Passivos Não Registrados na Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.2.10.23.00-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Outras
Participações - Diferença entre o Valor Justo e o Valor Contábil de Ativos e
Passivos</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.2.10.24.00-4</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Outras
Participações - Ativos e Passivos Não Registrados na Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 6º  Ficam incluídas no Anexo I da Instrução
Normativa BCB nº 428, de 1º de dezembro de 2023, publicada no Diário Oficial da
União de 14 de dezembro de 2023, as seguintes rubricas contábeis, observada a
ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.21.00-5</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Investimentos Indiretos
em Entidades e Instituições Não Integrantes do Conglomerado Prudencial</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar exclusivamente
os valores referentes a investimentos indiretos, inclusive por meio de fundos
de investimento, em entidades e instituições não integrantes do conglomerado
prudencial deduzidos do patrimônio de referência, conforme regulamentação
vigente. O valor do investimento indireto resultante de investimento direto
sujeito à dedução na forma da regulamentação prudencial em vigor não deve ser
registrado.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.21.10-8</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Patrimônio Líquido</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar exclusivamente
os valores referentes a investimentos indiretos no patrimônio líquido de
entidades não integrantes do conglomerado prudencial.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.21.20-1</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Instrumentos Elegíveis </span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar exclusivamente
os valores referentes a investimentos indiretos em instrumentos elegíveis à
composição de Capital Principal, de Capital Complementar e de Nível II, de
instituição não integrante do conglomerado prudencial, conforme definido em
regulamentação específica.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 7º  Ficam excluídas no Anexo I da Instrução
Normativa BCB nº 428, de 2023, as seguintes rubricas contábeis:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="691" style="width:518.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="135" style="width:101pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.10.00-9</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Partic Inf a 10% do
Capital Social de Entid Controladas não Sujeitas à Autorização do Banco
Central</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar as
participações, diretas ou indiretas, inferiores a 10% do capital social de entidades
controladas não sujeitas à autorização do Banco Central do Brasil</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.11.00-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Partic Sup a 10% do
Capital Social de Entid Controladas não Sujeitas à Autorização do Banco
Central</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar as
participações, diretas ou indiretas, superiores a 10% do capital social de
entidades controladas não sujeitas à autorização do Banco Central do Brasil.</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.12.00-7</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Investimentos em
Instrumentos de Captação Elegíveis a Capital Principal da Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar o valor dos investimentos
em instrumentos de captação autorizados a integrar o Capital Principal de
instituições financeiras e demais instituições autorizadas a funcionar pelo
Banco Central do Brasil, nos termos regulamentação vigentes.</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.13.00-6</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Investimentos em
Instrumentos de Captação Elegíveis a Capital Complementar da Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar o valor dos
investimentos em instrumentos de captação autorizados a integrar o Capital
Complementar de instituições financeiras e demais instituições autorizadas a
funcionar pelo Banco Central do Brasil, nos termos da regulamentação vigente.</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.14.00-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Investimentos em
Instrumentos de Captação Elegíveis a Capital Nível II da Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar o valor dos
investimentos em instrumentos de captação autorizados a integrar o Nível II
de instituições financeiras e demais instituições autorizadas a funcionar
pelo Banco Central do Brasil, nos termos da regulamentação vigente.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 8º  Ficam incluídas no Anexo IV da Instrução
Normativa BCB nº 428, de 2023, as seguintes rubricas contábeis, observada a
ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="691" style="width:518.05pt;border:none;"><tbody><tr style="height:16.2pt;"><td width="135" style="width:101.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.8.1.20.60.00-8</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Operações de Crédito
Rural destinadas à Liquidação ou à Amortização de dívidas de Produtores
Rurais</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.8.1.20.60.10-1</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Valor Contábil Bruto</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar o valor
contábil, antes da constituição da provisão para perdas, das operações de
crédito rural contratadas, no âmbito da Medida Provisória n° 1.314, de 2025,
para a liquidação ou a amortização de dívidas de produtores rurais
prejudicados por eventos adversos.</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.8.1.20.60.90-5</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perdas Esperadas</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar a provisão
para perdas das operações de crédito rural contratadas no âmbito da Medida
Provisória n° 1.314, de 2025.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 9º  Ficam alteradas no Anexo IX da Instrução
Normativa BCB nº 429, de 1º de dezembro de 2023, publicada no Diário Oficial da
União de 14 de dezembro de 2023, as seguintes rubricas contábeis:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">4.9.8.98.00.00-4</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) RECURSOS DO GRUPO</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar os recursos do grupo a serem rateados aos
consorciados ativos quando do encerramento do grupo.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">4.9.8.98.50.00-9</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Atualização de
Direitos</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar a contrapartida da atualização de itens do ativo
em decorrência da variação, positiva ou negativa, do preço do bem ou serviço.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 10.  Ficam incluídas no Anexo I da Instrução
Normativa BCB nº 431, de 1º de dezembro de 2023, publicada no Diário Oficial da
União de 14 de dezembro de 2023, as seguintes rubricas contábeis, observada a
ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código da Conta</span></p></td><td width="222" style="width:166.75pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome da Conta</span></p></td><td width="58" style="width:43.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.1pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.1.95.00.00-9</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">RECEITAS POR SUBVENÇÕES OU SUBSÍDIOS
POR EQUALIZAÇÃO DE TAXA DE JUROS</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">711</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar
as receitas decorrentes de subvenções ou de subsídios concedidos em operações
de crédito por meio de equalização de taxas de juros contratuais.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.1.95.10.00-6</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Operações Relacionadas ao Crédito Rural</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.1.95.20.00-3</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Operações Relacionadas ao Financiamento Imobiliário</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.1.95.90.00-2</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Outras Operações </span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.6.95.00.00-4</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">RECEITAS
POR SUBVENÇÕES OU SUBSÍDIOS POR EQUALIZAÇÃO DE TAXA DE JUROS</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">711</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar
as receitas decorrentes de subvenções ou de subsídios concedidos em outras
operações com características de crédito por meio de equalização de taxas de
juros contratuais.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.9.16.00.00-6</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">LUCRO
NA COMPRA OU VENDA DE MOEDA ESTRANGEIRA</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">711</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar,
pela instituição compradora ou vendedora, o resultado positivo apurado em
operação, liquidada à vista, de compra ou venda de moeda estrangeira.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 11.  Ficam
incluídas no Anexo I da Instrução Normativa BCB nº 432, de 1º de dezembro de
2023, publicada no Diário Oficial da União de 14 de dezembro de 2023, as
seguintes rubricas contábeis, observada a ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.5.40.00.00-6</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) DESPESAS DE AJUSTE A
VALOR JUSTO DE APLICAÇÕES EM FUNDOS DE INVESTIMENTO</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">712</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar as despesas de ajuste negativo do valor justo de
aplicações em fundos de investimento. Este título deve conter os seguintes
subtítulos de uso interno: I - fundos de aplicação financeira; II - fundos
mútuos de renda fixa; e III -outros.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.16.00.00-5</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) PREJUÍZO NA COMPRA
OU VENDA DE MOEDA ESTRANGEIRA</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">712</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar,
pela instituição compradora ou vendedora, o resultado negativo apurado em
operação, liquidada à vista, de compra ou venda de moeda estrangeira.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.96.00.00-7</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
CUSTOS DE TRANSAÇÃO </span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">712</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar os custos de
transação de instrumentos financeiros, segregados de acordo com a sua
categoria, que, conforme definido na regulamentação vigente, não são
incluídos no valor contábil bruto dos instrumentos financeiros.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.96.10.00-4</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Instrumentos Financeiros - Custo Amortizado</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.96.20.00-1</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Instrumentos Financeiros - Valor Justo em Outros Resultados Abrangentes</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.96.30.00-8</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Instrumentos Financeiros - Valor Justo no Resultado</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 12.  O disposto nesta Instrução Normativa
aplica-se aos documentos contábeis elaborados a partir da data-base de:</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">I - de outubro de 2025, quanto ao
disposto nos arts. 6º, 7º e 8º; e</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">II - de janeiro de 2026, quanto aos
demais dispositivos.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Parágrafo único.  A partir das data-base mencionadas no caput,
eventuais saldos contábeis registrados em outras rubricas contábeis devem ser
reclassificados para as adequadas rubricas contábeis criadas por esta Instrução
Normativa.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 13.  Esta Instrução Normativa entra em vigor em:</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">I - na data da sua publicação, quanto
ao disposto nos arts. 6º, 7º e 8º; e</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">II - 1º de janeiro de 2026, quanto aos
demais dispositivos.</span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">MARDILSON FERNANDES QUEIROZ</span></p><p class="MsoNormal" style="line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p><p class="MsoNormal" style="line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;"></span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">NOTA 614/2025 – BCB/DENOR, DE 1º DE
OUTUBRO DE 2025</span></p><p class="MsoNormal" style="margin:6pt 0cm 6pt 9cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Fundamenta proposta de edição de
instrução normativa que altera as Instruções Normativas BCB ns. 426, 427, 428,
429, 431 e 432, todas de 1º de dezembro de 2023, que definem rubricas contábeis
do elenco de contas do Padrão Contábil das Instituições Reguladas pelo Banco
Central do Brasil (Cosif).</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">                            Senhor
Chefe do Denor,</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.                         A
presente Nota fundamenta proposta de edição de instrução normativa que altera
rubricas contábeis do elenco de contas do Padrão Contábil das Instituições
Reguladas pelo Banco Central do Brasil (Cosif), conforme competência do
Departamento de Regulação do Sistema Financeiro (Denor), no uso da atribuição
conferida no art. 23, inciso I, alínea "a", do Regimento Interno do
Banco Central do Brasil (BCB), anexo à Resolução BCB nº 340, de 21 de setembro
de 2023, com base nos arts. 12 da Resolução CMN nº 4.858, de 23 de outubro de
2020, e 10 da Resolução BCB nº 92, de 6 de maio de 2021.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.                         A
partir de 1º de janeiro de 2025 passaram a vigorar as Instruções Normativas BCB
ns. 426 a 433, de 1º de dezembro de 2023, que consolidaram o elenco de contas
do Cosif, conforme nova estrutura definida pela Resolução BCB nº 92, de 2021.
Após a vigência das instruções normativas, verificou-se a necessidade de
realizar alguns ajustes, de forma a corrigir impropriedades e aprimorar a
qualidade das informações prestadas, sem alteração de mérito. </span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.                         Ademais,
de modo a melhorar o processo de monitoramento promovido pelas unidades
vinculadas à Diretoria de Fiscalização, estão sendo criadas contas específicas
para determinados ativos e passivos que, em função da sua relevância, demandam
acompanhamento e monitoramento por parte deste Banco Central. Por fim, propomos
a criação de contas para controle das operações de crédito concedidas ao amparo
da Medida Provisória nº 1.314, de 2025 e do requerimento de capital das
instituições enquadradas no Segmento 5 (S5), para as quais a apuração do
capital é feita com base em contas Cosif. Desse modo, faz-se necessário ajustar
as Instruções Normativas BCB ns. 426, 427, 428, 429, 431 e 432, todas de 1º de
dezembro de 2023, que definem rubricas contábeis do Cosif</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">4.                         Por
fim, o art. 5º da Lei nº 13.874, de 20 de setembro de 2019, determina que as
propostas de edição e de alteração de atos normativos de interesse geral de
agentes econômicos ou de usuários dos serviços prestados, editadas por órgão ou
entidade da administração pública federal, incluídas as autarquias e as
fundações públicas, serão precedidas da realização de análise de impacto
regulatório (AIR). Contudo, conforme dispõe o art. 4º, do Decreto nº 10.411, de
30 de junho de 2020, que regulamenta essa Lei, a AIR pode ser dispensada na
hipótese de ato normativo que:</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">I - discipline direitos ou obrigações
definidos em norma hierarquicamente superior que não permita, técnica ou
juridicamente, diferentes alternativas regulatórias (inciso II), caso aplicável
às alterações promovidas pelos artigos 6º, 7º e 8º; </span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">II - vise a preservar liquidez,
solvência ou higidez do mercado financeiro (inciso V), caso aplicável às
alterações promovidas pelos artigos 3º e 10; e</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">III - vise à atualização ou à
revogação de normas consideradas obsoletas, sem alteração de mérito (inciso
IV), caso aplicável aos demais artigos.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">5.                         Desse
modo, em face desse dispositivo, a instrução normativa ora proposta está
dispensada da elaboração de AIR.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">                            À
consideração de V.Sa.</span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm 0cm;text-align:center;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"><br>UVERLAN
RODRIGUES PRIMO<br></span><span style="font-family:calibri;font-size:17.3333px;text-decoration-line:initial;text-indent:70.9pt;">Chefe
Adjunto</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De acordo.</span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm 0cm;text-align:center;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"><br>MARDILSON
FERNANDES QUEIROZ</span></p><span style="font-family:calibri;font-size:17.3333px;">
</span><span style="line-height:115%;font-family:calibri;font-size:17.3333px;">Chefe de Departame</span><span style="font-family:calibri;font-size:17.3333px;"></span><p><br style="font-family:calibri;font-size:17.3333px;"></p></span></div></div>
NORMATIVA BCB Nº 671, DE 1º DE OUTUBRO DE 2025</span></p><p class="MsoNormal" style="margin:0cm 0cm 18pt 9cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Altera as Instruções Normativas BCB
ns. 426, 427, 428, 429, 431 e 432, todas de 1º de dezembro de 2023, que definem
rubricas contábeis do elenco de contas do Padrão Contábil das Instituições
Reguladas pelo Banco Central do Brasil (Cosif).</span></p><p class="MsoNormal" style="margin-bottom:18pt;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">O
Chefe do Departamento de Regulação do Sistema Financeiro (Denor), no uso da
atribuição que lhe confere o art. 23, inciso I, alínea "a", do
Regimento Interno do Banco Central do Brasil, anexo à Resolução BCB nº 340, de
21 de setembro de 2023, com base nos arts. 12 da Resolução CMN nº 4.858, de 23
de outubro de 2020, e 10 da Resolução BCB nº 92, de 6 de maio de 2021,</span></p><p class="MsoNormal" style="margin-bottom:18pt;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">R E S
O L V E :</span></p><p class="MsoNormal" style="text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 1º  Ficam
incluídas no Anexo III da Instrução Normativa BCB nº 426, de 1º de dezembro de
2023, publicada no Diário Ofical da União de 14 de dezembro de 2023, as
seguintes rubricas contábeis, observada a ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.00-4</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Títulos Públicos Federais</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.10-7</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo Contábil Bruto</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.40-6</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.70-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste de Hedge de Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.10.80-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste a Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.00-7</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Títulos Privados - Renda Fixa</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.10-0</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo Contábil Bruto</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.40-9</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.60-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Esperada Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.70-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste de Hedge de Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.31.80-1</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste a Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.80.00-3</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Títulos de Renda Variável</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.00-1</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Outros</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.10-4</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo Contábil Bruto</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.40-3</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.60-9</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Esperada Associada ao Risco de Crédito</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.70-2</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste de Hedge de Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.99.80-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste a Valor Justo</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 2º  Ficam excluídas no Anexo III da Instrução
Normativa BCB nº 426, de 2023, as seguintes rubricas contábeis:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.00-6</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Títulos Dados em Garantia em Arranjo de Pagamento</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.10-9</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo Contábil Bruto</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.40-8</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.60-4</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perda Esperada Associada ao Risco de Crédito</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.70-7</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste de Hedge de Valor Justo</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.3.6.16.01.80-0</span></p></td><td width="222" valign="top" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Ajuste a Valor Justo</span></p></td><td width="57" valign="top" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" valign="top" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 3º  Ficam incluídas no Anexo VIII da Instrução
Normativa BCB nº 426, de 2023, as seguintes rubricas contábeis, observada a
ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código da Conta</span></p></td><td width="222" style="width:166.75pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome da Conta</span></p></td><td width="58" style="width:43.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.00.00-5</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">DIREITOS
CREDITÓRIOS ADQUIRIDOS</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">172</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar as operações de aquisição de direitos creditórios
originados fora do Sistema Financeiro Nacional, em que, nos termos da
regulamentação em vigor, o cedente transfere substancialmente todos os riscos
e benefícios do ativo objeto da operação, para as quais não haja rubrica
específica, incluindo as aquisições de recebíveis mercantis sem coobrigação
do cedente.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.00-2</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Direitos
Creditórios Adquiridos</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.10-5</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Saldo
Contratual</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.11-2</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Custos de Transação ou Receitas Incluídos na TJEO</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.12-9</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Receitas Diferidas - TJEO Diferenciada</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.13-6</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Custos
de Transação Diferidos - TJEO Diferenciada</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.14-3</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Prêmio ou Desconto</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.15-0</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Ajuste Valor Presente - Operações Reestruturadas</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.40-4</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Perda Incorrida Associada ao Risco de Crédito</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.50-7</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Provisão Adicional</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.60-0</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Perda Esperada Associada ao Risco de Crédito</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.70-3</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Ajuste de Hedge de Valor Justo</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.1.50.10.80-6</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-)
Ajuste a Valor Justo</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.00.00-4</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">VALORES
A RECEBER POR SUBVENÇÕES OU SUBSÍDIOS CONCEDIDOS</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">172</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar
os valores a receber decorrentes de subvenções ou de subsídios concedidos em
operações de crédito ou com características de concessão de crédito.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.10.00-1</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Da
União</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.20.00-8</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Estados, DF ou Municípios</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.30.00-5</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Fundos</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" valign="top" style="width:93pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.81.90.00-7</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Outras Entidades</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 4º  Fica alterada no Anexo VIII da Instrução
Normativa BCB nº 426, de 2023, a seguinte rubrica contábil:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.8.8.40.05.00-0</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Para Interposição de
Recursos Fiscais Lei 14.973, de 2024</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 5º  Ficam alteradas no Anexo I da Instrução
Normativa BCB nº 427, de 1º de dezembro de 2023, publicada no Diário Oficial da
União de 14 de dezembro de 2023, as seguintes rubricas contábeis:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.1.20.07.00-9</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Instituições
Financeiras - Diferença entre o Valor Justo e o Valor Contábil de Ativos e
Passivos</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.1.20.08.00-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Instituições
Financeiras - Ativos e Passivos Não Registrados na Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.1.20.17.00-6</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Instituições Não
Financeiras - Diferença entre o Valor Justo e o Valor Contábil de Ativos e
Passivos</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.1.20.18.00-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Instituições Não
Financeiras - Ativos e Passivos Não Registrados na Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.2.10.13.00-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Autorizadas a
Funcionar pelo Banco Central - Diferença entre o Valor Justo e o Valor
Contábil</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.2.10.14.00-7</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Autorizadas a
Funcionar pelo Banco Central - Ativos e Passivos Não Registrados na Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.2.10.23.00-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Outras
Participações - Diferença entre o Valor Justo e o Valor Contábil de Ativos e
Passivos</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.1.2.10.24.00-4</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Outras
Participações - Ativos e Passivos Não Registrados na Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 6º  Ficam incluídas no Anexo I da Instrução
Normativa BCB nº 428, de 1º de dezembro de 2023, publicada no Diário Oficial da
União de 14 de dezembro de 2023, as seguintes rubricas contábeis, observada a
ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.21.00-5</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Investimentos Indiretos
em Entidades e Instituições Não Integrantes do Conglomerado Prudencial</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar exclusivamente
os valores referentes a investimentos indiretos, inclusive por meio de fundos
de investimento, em entidades e instituições não integrantes do conglomerado
prudencial deduzidos do patrimônio de referência, conforme regulamentação
vigente. O valor do investimento indireto resultante de investimento direto
sujeito à dedução na forma da regulamentação prudencial em vigor não deve ser
registrado.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.21.10-8</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Patrimônio Líquido</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar exclusivamente
os valores referentes a investimentos indiretos no patrimônio líquido de
entidades não integrantes do conglomerado prudencial.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.21.20-1</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Instrumentos Elegíveis </span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar exclusivamente
os valores referentes a investimentos indiretos em instrumentos elegíveis à
composição de Capital Principal, de Capital Complementar e de Nível II, de
instituição não integrante do conglomerado prudencial, conforme definido em
regulamentação específica.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 7º  Ficam excluídas no Anexo I da Instrução
Normativa BCB nº 428, de 2023, as seguintes rubricas contábeis:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="691" style="width:518.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="135" style="width:101pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.10.00-9</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Partic Inf a 10% do
Capital Social de Entid Controladas não Sujeitas à Autorização do Banco
Central</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar as
participações, diretas ou indiretas, inferiores a 10% do capital social de entidades
controladas não sujeitas à autorização do Banco Central do Brasil</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.11.00-8</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Partic Sup a 10% do
Capital Social de Entid Controladas não Sujeitas à Autorização do Banco
Central</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar as
participações, diretas ou indiretas, superiores a 10% do capital social de
entidades controladas não sujeitas à autorização do Banco Central do Brasil.</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.12.00-7</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Investimentos em
Instrumentos de Captação Elegíveis a Capital Principal da Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar o valor dos investimentos
em instrumentos de captação autorizados a integrar o Capital Principal de
instituições financeiras e demais instituições autorizadas a funcionar pelo
Banco Central do Brasil, nos termos regulamentação vigentes.</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.13.00-6</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Investimentos em
Instrumentos de Captação Elegíveis a Capital Complementar da Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar o valor dos
investimentos em instrumentos de captação autorizados a integrar o Capital
Complementar de instituições financeiras e demais instituições autorizadas a
funcionar pelo Banco Central do Brasil, nos termos da regulamentação vigente.</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.0.9.73.14.00-5</span></p></td><td width="222" style="width:166.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Investimentos em
Instrumentos de Captação Elegíveis a Capital Nível II da Investida</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar o valor dos
investimentos em instrumentos de captação autorizados a integrar o Nível II
de instituições financeiras e demais instituições autorizadas a funcionar
pelo Banco Central do Brasil, nos termos da regulamentação vigente.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 8º  Ficam incluídas no Anexo IV da Instrução
Normativa BCB nº 428, de 2023, as seguintes rubricas contábeis, observada a
ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="691" style="width:518.05pt;border:none;"><tbody><tr style="height:16.2pt;"><td width="135" style="width:101.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.8.1.20.60.00-8</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Operações de Crédito
Rural destinadas à Liquidação ou à Amortização de dívidas de Produtores
Rurais</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.8.1.20.60.10-1</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Valor Contábil Bruto</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar o valor
contábil, antes da constituição da provisão para perdas, das operações de
crédito rural contratadas, no âmbito da Medida Provisória n° 1.314, de 2025,
para a liquidação ou a amortização de dívidas de produtores rurais
prejudicados por eventos adversos.</span></p></td></tr><tr style="height:16.2pt;"><td width="135" style="width:101.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.8.1.20.60.90-5</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) Perdas Esperadas</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar a provisão
para perdas das operações de crédito rural contratadas no âmbito da Medida
Provisória n° 1.314, de 2025.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 9º  Ficam alteradas no Anexo IX da Instrução
Normativa BCB nº 429, de 1º de dezembro de 2023, publicada no Diário Oficial da
União de 14 de dezembro de 2023, as seguintes rubricas contábeis:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">4.9.8.98.00.00-4</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) RECURSOS DO GRUPO</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar os recursos do grupo a serem rateados aos
consorciados ativos quando do encerramento do grupo.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">4.9.8.98.50.00-9</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(+/-) Atualização de
Direitos</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar a contrapartida da atualização de itens do ativo
em decorrência da variação, positiva ou negativa, do preço do bem ou serviço.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 10.  Ficam incluídas no Anexo I da Instrução
Normativa BCB nº 431, de 1º de dezembro de 2023, publicada no Diário Oficial da
União de 14 de dezembro de 2023, as seguintes rubricas contábeis, observada a
ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código da Conta</span></p></td><td width="222" style="width:166.75pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome da Conta</span></p></td><td width="58" style="width:43.15pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.1pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.1.95.00.00-9</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">RECEITAS POR SUBVENÇÕES OU SUBSÍDIOS
POR EQUALIZAÇÃO DE TAXA DE JUROS</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">711</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar
as receitas decorrentes de subvenções ou de subsídios concedidos em operações
de crédito por meio de equalização de taxas de juros contratuais.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.1.95.10.00-6</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Operações Relacionadas ao Crédito Rural</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.1.95.20.00-3</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Operações Relacionadas ao Financiamento Imobiliário</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.1.95.90.00-2</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De
Outras Operações </span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">-</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.6.95.00.00-4</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">RECEITAS
POR SUBVENÇÕES OU SUBSÍDIOS POR EQUALIZAÇÃO DE TAXA DE JUROS</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">711</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar
as receitas decorrentes de subvenções ou de subsídios concedidos em outras
operações com características de crédito por meio de equalização de taxas de
juros contratuais.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">7.1.9.16.00.00-6</span></p></td><td width="222" style="width:166.75pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">LUCRO
NA COMPRA OU VENDA DE MOEDA ESTRANGEIRA</span></p></td><td width="58" style="width:43.15pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">711</span></p></td><td width="276" style="width:207.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar,
pela instituição compradora ou vendedora, o resultado positivo apurado em
operação, liquidada à vista, de compra ou venda de moeda estrangeira.</span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 11.  Ficam
incluídas no Anexo I da Instrução Normativa BCB nº 432, de 1º de dezembro de
2023, publicada no Diário Oficial da União de 14 de dezembro de 2023, as
seguintes rubricas contábeis, observada a ordem da coluna “Código da Conta”:</span></p><div align="center"><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><span style="color:#444444;"></span><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="680" style="width:510.05pt;border:none;"><tbody><tr style="height:15.6pt;"><td width="124" style="width:93.05pt;border:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Código
da Conta</span></p></td><td width="222" style="width:166.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Nome
da Conta</span></p></td><td width="57" style="width:43pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Estban</span></p></td><td width="276" style="width:207.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;background:white;padding:0cm 3.5pt;height:15.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Função</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.5.40.00.00-6</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) DESPESAS DE AJUSTE A
VALOR JUSTO DE APLICAÇÕES EM FUNDOS DE INVESTIMENTO</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">712</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar as despesas de ajuste negativo do valor justo de
aplicações em fundos de investimento. Este título deve conter os seguintes
subtítulos de uso interno: I - fundos de aplicação financeira; II - fundos
mútuos de renda fixa; e III -outros.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.16.00.00-5</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-) PREJUÍZO NA COMPRA
OU VENDA DE MOEDA ESTRANGEIRA</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">712</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar,
pela instituição compradora ou vendedora, o resultado negativo apurado em
operação, liquidada à vista, de compra ou venda de moeda estrangeira.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.96.00.00-7</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
CUSTOS DE TRANSAÇÃO </span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">712</span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Registrar os custos de
transação de instrumentos financeiros, segregados de acordo com a sua
categoria, que, conforme definido na regulamentação vigente, não são
incluídos no valor contábil bruto dos instrumentos financeiros.</span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.96.10.00-4</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Instrumentos Financeiros - Custo Amortizado</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.96.20.00-1</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Instrumentos Financeiros - Valor Justo em Outros Resultados Abrangentes</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr><tr style="height:16.2pt;"><td width="124" style="width:93.05pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">8.1.9.96.30.00-8</span></p></td><td width="222" style="width:166.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">(-)
Instrumentos Financeiros - Valor Justo no Resultado</span></p></td><td width="57" style="width:43pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td><td width="276" style="width:207.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;background:white;padding:0cm 3.5pt;height:16.2pt;"><p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p></td></tr></tbody></table></div><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 12.  O disposto nesta Instrução Normativa
aplica-se aos documentos contábeis elaborados a partir da data-base de:</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">I - de outubro de 2025, quanto ao
disposto nos arts. 6º, 7º e 8º; e</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">II - de janeiro de 2026, quanto aos
demais dispositivos.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Parágrafo único.  A partir das data-base mencionadas no caput,
eventuais saldos contábeis registrados em outras rubricas contábeis devem ser
reclassificados para as adequadas rubricas contábeis criadas por esta Instrução
Normativa.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Art. 13.  Esta Instrução Normativa entra em vigor em:</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">I - na data da sua publicação, quanto
ao disposto nos arts. 6º, 7º e 8º; e</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">II - 1º de janeiro de 2026, quanto aos
demais dispositivos.</span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">MARDILSON FERNANDES QUEIROZ</span></p><p class="MsoNormal" style="line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p><p class="MsoNormal" style="line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"> </span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;"></span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm;text-align:center;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">NOTA 614/2025 – BCB/DENOR, DE 1º DE
OUTUBRO DE 2025</span></p><p class="MsoNormal" style="margin:6pt 0cm 6pt 9cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">Fundamenta proposta de edição de
instrução normativa que altera as Instruções Normativas BCB ns. 426, 427, 428,
429, 431 e 432, todas de 1º de dezembro de 2023, que definem rubricas contábeis
do elenco de contas do Padrão Contábil das Instituições Reguladas pelo Banco
Central do Brasil (Cosif).</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">                            Senhor
Chefe do Denor,</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">1.                         A
presente Nota fundamenta proposta de edição de instrução normativa que altera
rubricas contábeis do elenco de contas do Padrão Contábil das Instituições
Reguladas pelo Banco Central do Brasil (Cosif), conforme competência do
Departamento de Regulação do Sistema Financeiro (Denor), no uso da atribuição
conferida no art. 23, inciso I, alínea "a", do Regimento Interno do
Banco Central do Brasil (BCB), anexo à Resolução BCB nº 340, de 21 de setembro
de 2023, com base nos arts. 12 da Resolução CMN nº 4.858, de 23 de outubro de
2020, e 10 da Resolução BCB nº 92, de 6 de maio de 2021.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">2.                         A
partir de 1º de janeiro de 2025 passaram a vigorar as Instruções Normativas BCB
ns. 426 a 433, de 1º de dezembro de 2023, que consolidaram o elenco de contas
do Cosif, conforme nova estrutura definida pela Resolução BCB nº 92, de 2021.
Após a vigência das instruções normativas, verificou-se a necessidade de
realizar alguns ajustes, de forma a corrigir impropriedades e aprimorar a
qualidade das informações prestadas, sem alteração de mérito. </span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">3.                         Ademais,
de modo a melhorar o processo de monitoramento promovido pelas unidades
vinculadas à Diretoria de Fiscalização, estão sendo criadas contas específicas
para determinados ativos e passivos que, em função da sua relevância, demandam
acompanhamento e monitoramento por parte deste Banco Central. Por fim, propomos
a criação de contas para controle das operações de crédito concedidas ao amparo
da Medida Provisória nº 1.314, de 2025 e do requerimento de capital das
instituições enquadradas no Segmento 5 (S5), para as quais a apuração do
capital é feita com base em contas Cosif. Desse modo, faz-se necessário ajustar
as Instruções Normativas BCB ns. 426, 427, 428, 429, 431 e 432, todas de 1º de
dezembro de 2023, que definem rubricas contábeis do Cosif</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">4.                         Por
fim, o art. 5º da Lei nº 13.874, de 20 de setembro de 2019, determina que as
propostas de edição e de alteração de atos normativos de interesse geral de
agentes econômicos ou de usuários dos serviços prestados, editadas por órgão ou
entidade da administração pública federal, incluídas as autarquias e as
fundações públicas, serão precedidas da realização de análise de impacto
regulatório (AIR). Contudo, conforme dispõe o art. 4º, do Decreto nº 10.411, de
30 de junho de 2020, que regulamenta essa Lei, a AIR pode ser dispensada na
hipótese de ato normativo que:</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">I - discipline direitos ou obrigações
definidos em norma hierarquicamente superior que não permita, técnica ou
juridicamente, diferentes alternativas regulatórias (inciso II), caso aplicável
às alterações promovidas pelos artigos 6º, 7º e 8º; </span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">II - vise a preservar liquidez,
solvência ou higidez do mercado financeiro (inciso V), caso aplicável às
alterações promovidas pelos artigos 3º e 10; e</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">III - vise à atualização ou à
revogação de normas consideradas obsoletas, sem alteração de mérito (inciso
IV), caso aplicável aos demais artigos.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">5.                         Desse
modo, em face desse dispositivo, a instrução normativa ora proposta está
dispensada da elaboração de AIR.</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">                            À
consideração de V.Sa.</span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm 0cm;text-align:center;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"><br>UVERLAN
RODRIGUES PRIMO<br></span><span style="font-family:calibri;font-size:17.3333px;text-decoration-line:initial;text-indent:70.9pt;">Chefe
Adjunto</span></p><p class="MsoNormal" style="margin:6pt 0cm;text-align:justify;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;">De acordo.</span></p><p class="MsoNormal" align="center" style="margin:6pt 0cm 0cm;text-align:center;text-indent:70.9pt;line-height:normal;"><span style="font-family:calibri;font-size:17.3333px;color:#444444;"><br>MARDILSON
FERNANDES QUEIROZ</span></p><span style="font-family:calibri;font-size:17.3333px;">
</span><span style="line-height:115%;font-family:calibri;font-size:17.3333px;">Chefe de Departame</span><span style="font-family:calibri;font-size:17.3333px;"></span><p><br style="font-family:calibri;font-size:17.3333px;"></p></span></div></div>
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Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum.
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