BC inclui em norma registro contábil de ativos sustentáveis de instituições financeiras
O Banco Central (BC) incluiu em norma, o registro contábil dos ativos de sustentabilidade, como os certificados de crédito de carbono, das instituições financeiras. Segundo a autoridade monetária, a medida "contribui para o crescimento dessas operações" ao estabelecer critérios claros para reconhecimento e classificação desses elementos."A medida tem como objetivo dar maior transparência à utilização desses ativos pelas instituições financeiras, assim como dirimir eventuais incertezas e padronizar o seu registro contábil, de modo que o BC possa monitorar os ativos de sustentabilidade mantidos por essas instituições em suas carteiras de investimento, acompanhar a evolução do mercado e, quando necessário, adotar medidas de forma tempestiva", disse o BC em nota.Segundo regulamentação contábil, a forma de classificação desses ativos depende de como ele será gerenciado pela instituição. "Caso o ativo seja adquirido com a finalidade de venda futura e de geração de lucros com base nas variações dos seus preços no mercado, a Resolução CMN nº 4.967, de 2021, determina que ele seja mensurado pelo valor justo, com ganhos ou perdas afetando o resultado do período. Por outro lado, se a instituição adquirir o ativo para utilização nas suas atividades, ele deve ser...
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