CARTA CIRCULAR Nº 3.940, DE 22 DE MARÇO DE 2019
Data de publicação | 26 Março 2019 |
Data | 22 Março 2019 |
Páginas | 17-17 |
Órgão | Ministério da Economia,Banco Central do Brasil,Àrea de Regulação,Departamento de Regulação do Sistema Financeiro |
Seção | DO1 |
CARTA CIRCULAR Nº 3.940, DE 22 DE MARÇO DE 2019
Cria e exclui rubricas contábeis no Plano Contábil das Instituições do Sistema Financeiro Nacional (Cosif) para registro de ativos intangíveis.
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 Portaria nº 84.287, de 27 de fevereiro de 2015, com base no item 4 da Circular nº 1.540, de 6 de outubro de 1989, e no art. 15 da Resolução nº 4.534, de 24 de novembro de 2016, e tendo em vista o disposto na Circular nº 3.818, de 14 dezembro de 2016, resolve:
Art. 1º Ficam criados, no Plano Contábil das Instituições do Sistema Financeiro Nacional (Cosif):
I - com atributos UBDKIFJACTSWERLMNHZ e código de publicação 194, o subtítulo 1.9.8.10.90-6 Ativos Intangíveis;
II - com atributos UBDKIFJACTSWERLMNHZ, código ESTBAN 200 e código de publicação 351, os títulos:
a) 2.5.1.05.00-7 DIREITOS RELATIVOS A CARTEIRAS DE CLIENTES;
b) 2.5.1.15.00-4 SISTEMAS DE PROCESSAMENTO DE DADOS;
c) 2.5.1.25.00-1 SISTEMAS DE COMUNICAÇÃO E DE SEGURANÇA;
d) 2.5.1.30.00-3 MARCAS;
e) 2.5.1.35.00-8 LICENÇAS E DIREITOS AUTORAIS E DE USO;
f) 2.5.1.40.00-0 DIREITOS DE EXCLUSIVIDADE OU PREFERÊNCIA;
g) 2.5.1.45.00-5 PATENTES; e
h) 2.5.1.90.00-5 OUTROS ATIVOS INTANGÍVEIS;
III - com atributos UBDKIFJACTSWERLMNHZ e código de publicação 351, os subtítulos:
a) 2.5.1.05.10-0 Direitos por Aquisição de Folhas de Pagamento;
b) 2.5.1.05.90-4 Outros;
c) 2.5.1.15.10-7 Adquiridos;
d) 2.5.1.15.20-0 Gerados...
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