BACEN – Carta Circular Nº 4.051 Financial Statements

May 14, 2020 – The remittance to the Central Bank of Brazil of the Financial Statements in the form of open data referred to in Circular No. 3,964, of September 25, 2019, must be made in the JavaScript Object Notation (JSON) format.

The following Financial Statements must be submitted in the form of open data: 1) Balance Sheet; 2) Income Statement; 3)  Statement of Comprehensive Income; 4) Cash Flow Statement; 5) Statement of Changes in Stockholders’ Equity; 6) Consolidated Consolidated Funds Statement; and 7) Consolidated Statement of Variations in Available Cash for Groups.

Financial institutions and other institutions authorized to operate by the Central Bank of Brazil, as well as consortium administrators and payment institutions, must submit the financial statements through the following files:

I – Document 9011 – Individual financial statements / Consolidated financial statements – corporate law or CVM: includes the set of financial statements defined in art. 1st, individual and consolidated, semiannual and annual, prepared according to the accounting procedures described in Resolution No. 4,720, of May 30, 2019, and Circular No. 3,950, of June 25, 2019, and by the corporate legislation, which the Law deals with 6,404, of December 15, 1976, or by the Brazilian Securities and Exchange Commission (CVM);

II – Document 9311 – Interim individual financial statements / Interim consolidated financial statements – corporate law or CVM: includes the set of financial statements defined in art. 1st, individual and consolidated, intermediary, prepared according to accounting procedures described in Resolution no. 4,720, of May 30, 2019, and Circular no. 3,950, of June 25, 2019, and by the corporate legislation, which Law 6,404 deals with , of December 15, 1976, or by the Brazilian Securities and Exchange Commission (CVM);

III – Document 9031 – Annual consolidated financial statements under IFRS: includes the set of financial statements defined in art. 1st consolidated based on the international accounting standard issued by the International Accounting Standards Board (IASB), which deals with Resolution No. 4,776, of January 29, 2020;

IV – Document 9331 – Consolidated half-yearly and interim financial statements in IFRS: Financial statements defined in art. 1st, consolidated based on the international accounting standard issued by the International Accounting Standards Board (IASB), which deals with Resolution No. 4,776, of January 29, 2020; and

V – Document 9061 – Consolidated half-yearly and annual financial statements of the Prudential Conglomerate: Financial statements defined in art. 1, consolidated from the Prudential Conglomerate, prepared according to the accounting procedures described in Resolution No. 4,280, of October 31, 2013.

The following institutions that have a net worth of less than R $ 2,000,000.00 (two million reais) on the base date of December 31 of the immediately preceding year are exempt from the preparation and publication of the Statement of Cash Flows:

  • Institutions constituted in the form of a private company
  • Singular credit unions
  • Credit companies for microentrepreneurs and small businesses
  • Consortium administrators; and V – payment institutions.

The documents must have digital certification of the authenticity of the documents in the standard of the Brazilian Public Key Infrastructure – ICPBrasil.

Jurisdictions affected: Brazil

For more information, visit Banco Central do Brasil.



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