Instrução Normativa BCB N° 427

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Resolução Nº 222 INSTRUÇÃO NORMATIVA BCB Nº 427, DE 1º DE DEZEMBRO DE 2023 Define as rubricas contábeis do grupo Ativo Permanente do elenco de contas do Padrão Contábil das Instituições Reguladas pelo Banco Central do Brasil (Cosif) para utilização pelas instituições financeiras e demais instituições autorizadas a funcionar pelo Banco Central do Brasil. O Chefe do Departamento de R...

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<title style="font-family:calibri;font-size:17.3333px;">Resolução Nº 222</title>
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INSTRUÇÃO NORMATIVA BCB Nº 427, DE 1º DE
DEZEMBRO DE 2023

Define
as rubricas contábeis do grupo Ativo Permanente do elenco de contas do Padrão
Contábil das Instituições Reguladas pelo Banco Central do Brasil (Cosif) para utilização
pelas instituições financeiras e demais instituições autorizadas a funcionar
pelo Banco Central do Brasil.

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 <a name="_Hlk47025779">Resolução BCB nº 340,
de 21 de setembro de 2023, com base no art. 12 da Resolução CMN nº 4.858, de 23
de outubro de 2020, e no art. 10 da Resolução BCB nº 92, de 6 de maio de 2021,</a>

R E S O L V E :

Art. 1º  Esta Instrução
Normativa define as rubricas contábeis do grupo Ativo Permanente do elenco de
contas do Padrão Contábil das Instituições Reguladas pelo Banco Central do
Brasil (Cosif), para utilização pelas instituições financeiras e demais
instituições autorizadas a funcionar pelo Banco Central do Brasil.

<a name="OLE_LINK51"></a><a name="OLE_LINK49"></a><a name="OLE_LINK50"></a><a name="OLE_LINK42"></a><a name="OLE_LINK43"></a><a name="OLE_LINK44">Art. 2º  As instituições mencionadas
no art. 1º devem registrar os itens do ativo  permanente no grupo 2 – Ativo Permanente,
segregado em subgrupos, observados os desdobramentos e os respectivos códigos e
nomes das contas, atributos e funções definidos nos Anexos I a IV, conforme
detalhado a seguir:</a>

I - 2.1.0.00.00.00-1 INVESTIMENTOS,
segregado nas rubricas definidas no Anexo I;

II - 2.2.0.00.00.00-4 IMOBILIZADO
DE USO, segregado nas rubricas definidas no Anexo II;

III - 2.3.0.00.00.00-7 ATIVO
DE ARRENDAMENTO, segregado nas rubricas definidas no Anexo III; e

IV - 2.5.0.00.00.00-3 INTANGÍVEL,
segregado nas rubricas definidas no Anexo IV.

Art. 3º  O disposto
nesta Instrução Normativa aplica-se aos documentos contábeis elaborados a
partir da data-base de janeiro de 2025.

Parágrafo único.  A
partir da data-base mencionada no caput, os saldos contábeis relativos ao
ativo permanente devem ser reclassificados para as adequadas rubricas contábeis
criadas por esta Instrução Normativa.

Art. 4º  Fica revogada a
Instrução Normativa BCB nº 269, de 1º de abril de 2022.

Art. 5º  Esta Instrução
Normativa entra em vigor em 1º de janeiro de 2025.

João André Calvino Marques Pereira

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<div class="WordSection1">Anexo IRelação de Rubricas Contábeis do Subgrupo 2.1.0.00.00.00-1 INVESTIMENTOS<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="width:852px;margin-left:0.25pt;border:none;"><tbody><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Código
da Conta</td><td width="188" style="width:140.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Nome
da Conta</td><td width="183" style="width:137.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Atributos</td><td width="54" style="width:40.65pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Estban</td><td width="322" style="width:241.3pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Função</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;"><a name="_Hlk149318445">2.1.0.00.00.00-1</a></td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">INVESTIMENTOS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.1.1.00.00.00-8</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Investimentos
no Exterior</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"> </td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.1.1.10.00.00-7</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">DEPENDÊNCIAS
NO EXTERIOR</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFACTSWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar
o valor dos recursos remetidos a dependências no exterior, a título de
capital, bem como os posteriores ajustes para efeito de equivalência patrimonial.</td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.1.1.20.00.00-6</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">PARTICIPAÇÕES
NO EXTERIOR AVALIADAS PELO MEP</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFACTSWMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar
as participações em coligadas, controladas e controladas em conjunto no
exterior avaliadas pelo método de equivalência patrimonial, conforme regulamentação
vigente.</td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.1.20.05.00-1</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Instituições
Financeiras Valor de Equivalência Patrimonial</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFACTSWMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.1.20.06.00-0</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Instituições
Financeiras - Ágio Baseado em Expectativa de Rentabilidade Futura</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFACTSWMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.1.20.07.00-9</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Instituições
Financeiras - Diferença entre o Valor Justo e o Valor Contábil de Ativos e
Passivos</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFACTSWMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.1.20.08.00-8</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Instituições
Financeiras - Ativos e Passivos Não Registrados na Investida</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFACTSWMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.1.20.15.00-8</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Instituições
Não Financeiras - Valor de Equivalência Patrimonial</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFACTSWMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.1.20.16.00-7</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Instituições
Não Financeiras - Ágio Baseado em Expectativa de Rentabilidade Futura</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFACTSWMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.1.20.17.00-6</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Instituições
Não Financeiras - Diferença entre o Valor Justo e o Valor Contábil de Ativos
e Passivos</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFACTSWMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.1.20.18.00-5</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Instituições
Não Financeiras - Ativos e Passivos Não Registrados na Investida</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFACTSWMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.1.99.00.00-6</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-)
PROVISÃO PARA PERDAS EM INVESTIMENTOS NO EXTERIOR</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFACTSWLMNYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar
o valor da provisão destinada a atender a perdas por redução do valor
recuperável de participações e agências no exterior.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.1.1.99.20.00-0</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-)
Instituições Financeiras</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFACTSWLMNYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.1.1.99.30.00-7</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-)
Instituições Não Financeiras</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFACTSWLMNYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.2.00.00.00-5</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Participações
em Coligadas, Controladas e Controladas em Conjunto no País</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.1.2.10.00.00-4</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">PARTICIPAÇÕES
EM COLIGADAS, CONTROLADAS E CONTROLADAS EM CONJUNTO</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar
as participações em coligadas, controladas e controladas em conjunto no País
avaliadas pelo método de equivalência patrimonial, conforme regulamentação
vigente.</td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.10.11.00-0</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Autorizadas
a Funcionar pelo Banco Central Valor de Equivalência Patrimonial</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.10.12.00-9</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Autorizadas
a Funcionar pelo Banco Central - Ágio Baseado em Expectativa de Rentabilidade
Futura</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.10.13.00-8</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Autorizadas
a Funcionar pelo Banco Central - Diferença entre o Valor Justo e o Valor
Contábil</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.10.14.00-7</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Autorizadas
a Funcionar pelo Banco Central - Ativos e Passivos Não Registrados na
Investida</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.2.10.21.00-7</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Outras
Participações - Valor de Equivalência Patrimonial</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.2.10.22.00-6</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Outras
Participações - Ágio Baseado em Expectativa de Rentabilidade Futura</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.10.23.00-5</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Outras
Participações - Diferença entre o Valor Justo e o Valor Contábil de Ativos e
Passivos</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.2.10.24.00-4</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Outras
Participações - Ativos e Passivos Não Registrados na Investida</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.1.2.99.00.00-3</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">(-)
PROVISÃO PARA PERDAS EM SOCIEDADES COLIGADAS, CONTROLADAS E CONTROLADAS EM
CONJUNTO</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar
o ajuste ao valor recuperável das participações societárias em coligadas,
controladas e controladas em conjunto.</td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.99.11.00-9</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-)
Autorizadas a Funcionar pelo Banco Central - Valor de Equivalência
Patrimonial</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.99.12.00-8</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-)
Autorizadas a Funcionar pelo Banco Central - Ágio Baseado em Expectativa de
Rentabilidade Futura</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.99.13.00-7</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-)
Autorizadas a Funcionar pelo Banco Central - Diferença entre o Valor Justo e
o Valor Contábil</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.99.14.00-6</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-)
Autorizadas a Funcionar pelo Banco Central - Ativos e Passivos Não
Registrados na Investida</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.2.99.21.00-6</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-)
Outras Participações - Valor de Equivalência Patrimonial</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.2.99.22.00-5</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-)
Outras Participações - Ágio Baseado em Expectativa de Rentabilidade Futura</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.2.99.23.00-4</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-)
Outras Participações - Diferença entre o Valor Justo e o Valor Contábil de
Ativos e Passivos</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.1.2.99.24.00-3</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-)
Outras Participações - Ativos e Passivos Não Registrados na Investida</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.1.6.00.00.00-3</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Propriedades
para Investimento</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.6.10.00.00-2</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">MENSURADAS
PELO MÉTODO DO VALOR JUSTO</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar
as propriedades para investimento, mantidas conforme regulamentação vigente,
mensuradas pelo método do valor justo.</td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.1.6.20.00.00-1</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">MENSURADAS
PELO MÉTODO DO CUSTO</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar
as propriedades para investimento, mantidas conforme regulamentação vigente,
mensuradas pelo método do custo.</td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.1.6.95.00.00-9</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">(-)
REDUÇÃO AO VALOR RECUPERÁVEL DE PROPRIEDADES PARA INVESTIMENTO AVALIADAS AO
CUSTO</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar
as perdas patrimoniais decorrentes do ajuste ao valor recuperável das
propriedades para investimento avaliadas pelo método do custo.</td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.1.6.99.00.00-1</td><td width="188" style="width:140.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">(-)
DEPRECIAÇÃO ACUMULADA DE PROPRIEDADES PARA INVESTIMENTO AVALIADAS AO CUSTO</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="322" style="width:241.3pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar
a depreciação acumulada das propriedades para investimento avaliadas pelo
método do custo.</td></tr></tbody></table> Anexo IIRelação de Rubricas Contábeis do Subgrupo 2.2.0.00.00.00-4 IMOBILIZADO DE USO<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="width:850px;margin-left:0.25pt;border:none;"><tbody><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Código
da Conta</td><td width="212" style="width:158.8pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Nome
da Conta</td><td width="183" style="width:137.1pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Atributos</td><td width="54" style="width:40.65pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Estban</td><td width="301" style="width:225.4pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Função</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.0.00.00.00-4</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">IMOBILIZADO DE USO</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.00.00.00-9</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Ativo Imobilizado de Uso</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.2.5.05.00.00-4</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">IMOBILIZADO EM ESTOQUE</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar os bens
tangíveis próprios mantidos em estoque para utilização futura nas atividades
da instituição por período superior a um exercício social.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.05.10.00-1</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Móveis</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.05.20.00-8</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Equipamentos</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:62.15pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:62.15pt;">2.2.5.10.00.00-8</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">IMOBILIZAÇÕES EM CURSO</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">Registrar os
valores transferidos, pagos ou devidos com a finalidade de aquisição, para
utilização futura nas atividades da instituição, de bens em fase de
construção, fabricação, montagem, instalação ou em processo de encomenda ou
importação.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.10.10.00-5</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Imóveis</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.10.20.00-2</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Bens Móveis</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.10.90.00-1</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Outros</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.2.5.20.00.00-7</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">INSTALAÇÕES</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar os
gastos incorridos para adaptação de imóveis de uso próprio às necessidades de
funcionamento da instituição.</td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.2.5.30.00.00-6</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">MÓVEIS E EQUIPAMENTOS</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Registrar o valor
do mobiliário e dos equipamentos utilizados na exploração da atividade da instituição.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.30.10.00-3</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Mobiliário</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.2.5.30.20.00-0</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Equipamentos de Processamento de Dados</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.2.5.30.30.00-7</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Equipamentos de Comunicação e de Segurança</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.30.90.00-9</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Outros Equipamentos</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.40.00.00-5</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">VEÍCULOS</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Registrar os
veículos de uso da instituição.</td></tr><tr style="height:62.15pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:62.15pt;">2.2.5.50.00.00-4</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">BENFEITORIAS EM IMÓVEIS DE TERCEIROS</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">Registrar os gastos
efetuados com benfeitorias em imóveis de terceiros, em uso pela instituição,
que efetivamente contribuam para o aumento da capacidade de geração de
benefícios econômicos do ativo para a instituição.</td></tr><tr style="height:111.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:111.9pt;">2.2.5.60.00.00-3</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:111.9pt;">IMÓVEIS</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:111.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:111.9pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:111.9pt;">Registrar os
terrenos e as edificações de propriedade da instituição, efetivamente
utilizados no desempenho da sua atividade. Nos documentos contábeis do
conglomerado prudencial, as propriedades para investimento mantidas por
entidade integrante do conglomerado destinadas ao uso por entidades
controladas ou pela entidade controladora da instituição devem ser
registradas neste título.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.60.10.00-0</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Terrenos</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.60.20.00-7</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Edificações</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.2.5.70.00.00-2</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">OBRAS DE ARTE</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Registrar as
obras de arte mantidas para uso pela instituição em suas dependências ou em
outros locais mantidos ou patrocinados pela instituição.</td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.2.5.80.00.00-1</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">DIREITOS DE USO </td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Registrar, pelo
arrendatário, os direitos de uso decorrentes de operações de arrendamento.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.80.10.00-8</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Valor Contábil</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.2.5.80.90.00-4</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(+/-) Remensuração do Passivo de Arrendamento</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.2.5.90.00.00-0</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">OUTROS IMOBILIZADOS DE USO</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar o valor
de bens tangíveis de uso da instituição por período superior a um exercício
social para os quais não haja conta específica.</td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.2.5.95.00.00-5</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-) REDUÇÃO AO VALOR RECUPERÁVEL DE ATIVO IMOBILIZADO DE USO</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar a perda
por desvalorização de ativo imobilizado de uso identificada no teste de
redução ao valor recuperável.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.95.20.00-9</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Instalações</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.95.30.00-6</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Móveis e Equipamentos</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.95.40.00-3</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Veículos</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.95.50.00-0</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Benfeitorias em Imóveis de Terceiros</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.95.60.00-7</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Imóveis - Edificações</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.95.70.00-4</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Obras de Arte</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.95.80.00-1</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Direitos de Uso </td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.95.90.00-8</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Outros Imobilizados em Uso</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.2.5.99.00.00-7</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-) DEPRECIAÇÃO ACUMULADA DE ATIVO IMOBILIZADO DE USO</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar, nos
adequados subtítulos, o valor das depreciações acumuladas dos ativos
imobilizados de uso da instituição.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.99.20.00-1</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Instalações</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.99.30.00-8</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Móveis e Equipamentos</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.99.40.00-5</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Veículos</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.99.50.00-2</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Benfeitorias em Imóveis de Terceiros</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.99.60.00-9</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Imóveis - Edificações</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.99.70.00-6</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Obras de Arte</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.99.80.00-3</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Direitos de Uso </td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.2.5.99.90.00-0</td><td width="212" style="width:158.8pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Outros Imobilizados em Uso</td><td width="183" style="width:137.1pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.4pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr></tbody></table> Anexo IIIRelação de Rubricas Contábeis do Subgrupo 2.3.0.00.00.00-7 ATIVO DE ARRENDAMENTO<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="width:850px;margin-left:0.25pt;border:none;"><tbody><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Código
da Conta</td><td width="212" style="width:158.65pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Nome
da Conta</td><td width="183" style="width:137.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Atributos</td><td width="54" style="width:40.65pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Estban</td><td width="301" style="width:225.5pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Função</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.0.00.00.00-7</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">ATIVO DE ARRENDAMENTO</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.2.00.00.00-1</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Imobilizado</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.3.2.10.00.00-0</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">BENS ARRENDADOS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar, pelo
arrendador, os bens do ativo imobilizado utilizados em operações de
arrendamento operacional.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.2.10.10.00-7</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Valor Contábil do Bem</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.2.10.20.00-4</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Custos Diretos Iniciais do Arrendamento</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.2.10.30.00-1</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Depreciação acumulada</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.2.10.40.00-8</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Redução ao valor recuperável</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:31pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:31pt;">2.3.2.20.00.00-9</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:31pt;">BENS SUBARRENDADOS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:31pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:31pt;">200</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:31pt;">Registrar, pelo
arrendador intermediário, os direitos de uso de ativo imobilizado utilizados
em operações de subarrendamento operacional.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.2.20.10.00-6</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Valor Contábil do bem</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.2.20.30.00-0</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Depreciação Acumulada</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.2.20.40.00-7</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Redução ao valor recuperável</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.3.2.20.50.00-4</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(+/-) Remensuração do Passivo de Arrendamento</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.5.00.00.00-2</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Intangível</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:35.5pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:35.5pt;">2.3.5.10.00.00-1</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:35.5pt;">BENS ARRENDADOS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:35.5pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:35.5pt;">200</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:35.5pt;">Registrar, pelo
arrendador, os bens do ativo intangível utilizados em operações de
arrendamento operacional.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.5.10.10.00-8</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Valor Contábil do Bem</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.5.10.20.00-5</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Custos Diretos Iniciais do Arrendamento</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.5.10.30.00-2</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Amortização Acumulada</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.5.10.40.00-9</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Redução ao Valor Recuperável</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:31pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:31pt;">2.3.5.20.00.00-0</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:31pt;">BENS SUBARRENDADOS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:31pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:31pt;">200</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:31pt;">Registrar, pelo arrendador
intermediário, os direitos de uso de ativo intangível utilizados em operações
de subarrendamento operacional.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.5.20.10.00-7</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Valor Contábil</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.5.20.30.00-1</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Amortização Acumulada</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.3.5.20.40.00-8</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Redução ao Valor Recuperável</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.3.5.20.50.00-5</td><td width="212" style="width:158.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(+/-) Remensuração do Passivo de Arrendamento</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFASWLMNZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="301" style="width:225.5pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr></tbody></table> Anexo IVRelação de Rubricas Contábeis do Subgrupo 2.5.0.00.00.00-3 INTANGÍVEL<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="width:852px;margin-left:0.25pt;border:none;"><tbody><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Código
da Conta</td><td width="194" style="width:145.85pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Nome
da Conta</td><td width="183" style="width:137.2pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Atributos</td><td width="54" style="width:40.65pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Estban</td><td width="315" style="width:236.25pt;border-top:1pt solid windowtext;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:none;padding:0cm 3.5pt;height:12.45pt;">Função</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.0.00.00.00-3</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">INTANGÍVEL</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"> </td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.00.00.00-0</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Ativos Intangíveis</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"> </td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.5.1.05.00.00-5</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">DIREITOS RELATIVOS A CARTEIRAS DE CLIENTES</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar os
valores pagos na aquisição de direitos contratuais, direitos legais de
proteção ou de outro tipo de controle referentes ao relacionamento com os
clientes.</td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.05.10.00-2</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Direitos por Aquisição de Folhas de Pagamento</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.05.90.00-8</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Outros</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.5.1.15.00.00-4</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">SISTEMAS DE PROCESSAMENTO DE DADOS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar, nos
adequados subtítulos, os valores dos ativos intangíveis relativos aos
sistemas de processamento de dados adquiridos pela instituição ou gerados
internamente.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.15.10.00-1</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Adquiridos</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.15.20.00-8</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Gerados Internamente</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.5.1.25.00.00-3</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">SISTEMAS DE COMUNICAÇÃO E DE SEGURANÇA</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar, nos
adequados subtítulos, os valores referentes aos ativos intangíveis relativos
aos sistemas de comunicação e de segurança adquiridos pela instituição ou gerados
internamente.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.25.10.00-0</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Adquiridos</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.25.20.00-7</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Gerados Internamente</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.5.1.30.00.00-7</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">MARCAS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar os
valores pagos na aquisição de direitos contratuais ou outros direitos legais
relativos a marcas de empresas ou de produtos.</td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.5.1.35.00.00-2</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">LICENÇAS E DIREITOS AUTORAIS E DE USO</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar os
valores dos direitos contratuais ou outros direitos legais relativos a licenças,
direitos autorais e outros direitos de propriedade.</td></tr><tr style="height:49.75pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:49.75pt;">2.5.1.40.00.00-6</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">DIREITOS DE EXCLUSIVIDADE OU PREFERÊNCIA</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:49.75pt;">Registrar os
valores pagos na aquisição de direitos de exclusividade ou preferência na
venda ou distribuição de produtos ou serviços da instituição por outras
entidades.</td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.5.1.45.00.00-1</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">PATENTES</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar os
valores pagos na aquisição ou no desenvolvimento de direitos contratuais ou
outros direitos legais relativos a patentes.</td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.50.00.00-5</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">DIREITOS DE USO</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Registrar, pelo
arrendatário, os direitos de uso decorrentes de operações de arrendamento.</td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.50.00.00-5</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Valor Contábil</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"> </td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.50.00.00-5</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(+/-) Remensuração do Passivo de Arrendamento</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"> </td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"> -</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.90.00.00-1</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">OUTROS ATIVOS INTANGÍVEIS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Registrar os
valores relativos a ativos intangíveis para os quais não haja rubrica
específica.</td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.5.1.95.00.00-6</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-) REDUÇÃO AO VALOR RECUPERÁVEL DE ATIVOS INTANGÍVEIS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar a perda
por desvalorização de ativos intangíveis identificada no teste de redução ao
valor recuperável.</td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.95.05.00-1</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-) Direitos Relativos a Carteiras de Clientes</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.95.15.00-8</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-) Sistemas de Processamento de Dados</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.95.25.00-5</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-) Sistemas de Comunicação e de Segurança</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.95.30.00-7</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Marcas</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.95.35.00-2</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Licenças e Direitos Autorais e de Uso</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.95.40.00-4</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-) Direitos de Exclusividade ou Preferência</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.95.45.00-9</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Patentes</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.95.50.00-1</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Direitos de Uso</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.95.90.00-9</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Outros</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.99.00.00-8</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-) AMORTIZAÇÃO ACUMULADA DE ATIVOS INTANGÍVEIS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">Registrar o valor
das amortizações acumuladas de ativos intangíveis com vida útil definida.</td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.99.05.00-3</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-) Direitos Relativos a Carteiras de Clientes</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.99.15.00-0</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-) Sistemas de Processamento de Dados</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.99.25.00-7</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-) Sistemas de Comunicação e de Segurança</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.99.30.00-9</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Marcas</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.99.35.00-4</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Licenças e Direitos Autorais e de Uso</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:24.9pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:24.9pt;">2.5.1.99.40.00-6</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">(-) Direitos de Exclusividade ou Preferência</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:24.9pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.99.45.00-1</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Patentes</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.99.50.00-3</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Direitos de Uso</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.1.99.90.00-1</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">(-) Outros</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:12.45pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:12.45pt;">2.5.2.00.00.00-7</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">Ágio na Aquisição de Investimento</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;">-</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:12.45pt;"></td></tr><tr style="height:74.6pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:74.6pt;">2.5.2.10.00.00-6</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:74.6pt;">ÁGIO BASEADO EM EXPECTATIVA DE RENTABILIDADE FUTURA</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:74.6pt;">UBDKIFJACTSWLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:74.6pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:74.6pt;">Registrar, nas
demonstrações consolidadas ou nas demonstrações individuais em que a entidade
investida foi objeto de incorporação ou fusão, o ágio na aquisição de
investimentos que tem como fundamento o valor de rentabilidade da controlada,
com base em previsão dos resultados futuros.</td></tr><tr style="height:62.15pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:62.15pt;">2.5.2.90.00.00-8</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">(-) AMORTIZAÇÃO ACUMULADA DE ÁGIO NA AQUISIÇÃO DE INVESTIMENTOS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">UBDKIFJACTSWLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:62.15pt;">Registrar, nas
demonstrações consolidadas ou nas demonstrações individuais em que a entidade
investida foi objeto de incorporação ou fusão, a amortização acumulada do
ágio constituído na aquisição de investimentos em controladas.</td></tr><tr style="height:37.3pt;"><td width="151" valign="top" style="width:112.9pt;border-right:1pt solid windowtext;border-bottom:1pt solid windowtext;border-left:1pt solid windowtext;border-top:none;padding:0cm 3.5pt;height:37.3pt;">2.5.2.95.00.00-3</td><td width="194" style="width:145.85pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">(-) REDUÇÃO AO VALOR RECUPERÁVEL DE ÁGIO NA AQUISIÇÃO DE INVESTIMENTOS</td><td width="183" style="width:137.2pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">UBDKIFJACTSWRLMNHYZ</td><td width="54" style="width:40.65pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">200</td><td width="315" style="width:236.25pt;border-top:none;border-left:none;border-bottom:1pt solid windowtext;border-right:1pt solid windowtext;padding:0cm 3.5pt;height:37.3pt;">Registrar a perda
por desvalorização de ágio na aquisição de investimentos identificada no
teste de redução ao valor recuperável.</td></tr></tbody></table> </div>

 

 


<div class="WordSection3">

<a name="_Hlk92211560">NOTA 913/2023
– BCB/DENOR, DE 1º DE DEZEMBRO DE 2023</a>

Fundamenta
proposta de edição de instrução normativa que define as rubricas contábeis do
grupo Ativo Permanente do elenco de contas do Padrão Contábil das Instituições
Reguladas pelo Banco Central do Brasil - Cosif.<a name="_Hlk89793188"></a>

                                   Senhor
Chefe do Denor:

<a name="_Hlk112053648">                            A
presente Nota fundamenta proposta de edição de instrução normativa pelo
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 (BCB), anexo à Resolução BCB nº 340, de 21 de
setembro de 2023, e com base no art. 10 da Resolução BCB nº 92, de 6 de maio de
2021, para definir as rubricas contábeis do grupo Ativo Permanente do Padrão
Contábil das Instituições Reguladas pelo Banco Central do Brasil (Cosif)</a>.

2.                         Com a
edição da Resolução CMN nº 4.966, de 25 de novembro de 2021, e da Resolução BCB
nº 352, de 23 de novembro de 2023, que dispõem sobre os conceitos e os
critérios contábeis aplicáveis a instrumentos financeiros, bem como para a
designação e o reconhecimento das relações de proteção (contabilidade de hedge)
e sobre  os procedimentos contábeis para a definição de fluxos de caixas
de ativo financeiro como somente pagamento de principal e juros, a aplicação da
metodologia para apuração da taxa de juros efetiva de instrumentos financeiros,
a constituição de provisão para perdas associadas ao risco de crédito e a
evidenciação de informações relativas a instrumentos financeiros em notas
explicativas a serem observados pelas instituições financeiras e demais instituições
autorizadas a funcionar pelo Banco Central do Brasil, o CMN e o BCB concluíram
o processo de harmonização das normas contábeis previstas no Padrão Contábil
das Instituições Reguladas pelo Banco Central do Brasil (Cosif) com o
pronunciamento internacional IFRS 9 – Financial Instruments emitido pelo
International Accounting Standards Board (IASB). A fim de permitir que a
escrituração contábil no Plano de Contas do Cosif esteja alinhada com os
critérios e os procedimentos contábeis estabelecidos na regulamentação emanada
do CMN e do BCB, faz-se necessário alterar as rubricas contábeis do grupo Ativo
Permanente do elenco de contas do Cosif.

3.                      Assim, com
fundamento na Resolução BCB nº 92, de 6 de maio de 2021, que reordena a
estrutura de contas atuais de forma a permitir a criação de novas rubricas e o
atendimento das necessidades derivadas da implementação dos padrões
internacionais, a presente proposta de instrução normativa consolida as
rubricas contábeis do grupo Ativo Permanente, estabelece os códigos e as
nomenclaturas dos subgrupos, desdobramentos de subgrupos, títulos e subtítulos
contábeis, bem como as funções e os atributos dos títulos e subtítulos
contábeis e o código Estban dos títulos contábeis. Por consequência, será
revogada a Instrução Normativa BCB nº 269, de 1º de abril de 2022.

4.                     Por fim, em
atendimento ao previsto no art. 5º da Lei nº 13.874, de 20 de setembro de 2019,
o Decreto nº 10.411, de 30 de junho de 2020, determina que as propostas de atos
normativos de interesse geral de agentes econômicos formulados por órgãos e
entidades da administração pública federal direta, autárquica e fundacional,
bem como por colegiados por meio do órgão ou da entidade encarregada de lhe
prestar apoio administrativo, sejam precedidas de Análise de Impacto
Regulatório (AIR).

5.                    Contudo,
conforme dispõe o art. 4º, incisos II e VI, desse Decreto, a obrigatoriedade de
elaboração de AIR pode ser dispensada para ato normativo que vise a disciplinar
direitos ou obrigações definidos em norma hierarquicamente superior que não
permita, técnica ou juridicamente, diferentes alternativas regulatórias ou que
vise a manter a convergência a padrões internacionais. Desse modo, em face
desses dispositivos, a instrução normativa ora proposta está dispensada da
elaboração de AIR.

                            À
consideração de V.Sa.

Uverlan Rodrigues Primo Chefe Adjunto

                            De acordo.

João André Calvino Marques Pereira Chefe de Departamento

</div>

</div>

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Acesso Exclusivo para Assinantes

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Instrução Normativa BCB N° 427

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Acesso Exclusivo para Assinantes

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