Dados B3 › Bank chart of accounts
Bank chart of accounts at the Brazilian regulator: where profit and equity actually sit
The regulator's standardized chart of accounts does not guarantee meaning by code for financial institutions. The same line — profit attributable to owners — sits under different codes depending on the institution and the year.
The clean case: Banco do Brasil reported profit under 3.09.01 from 2010 to 2019 and under 3.11.01 from 2020 on. Itaú stayed on 3.09.01 the whole series. Anyone scraping with a fixed code gets Itaú right, gets BB wrong from 2020 — and gets no error at all: they get an empty value, or another line's number.
Where profit attributable to owners sits
| institution | account used (year range) | changed? |
|---|---|---|
| ABCB4 BANCO ABC BRASIL S/A | 3.09.01 2010–2019 · 3.11.01 2020–2023 | yes |
| BBAS3 BANCO DO BRASIL S.A. | 3.09.01 2010–2019 · 3.11.01 2020–2025 | yes |
| BBDC4 BANCO BRADESCO S.A. | 3.09.01 2010–2019 · 3.11.01 2020–2025 | yes |
| BBSE3 BB SEGURIDADE PARTICIPAÇÕES S.A. | 3.13.01 2012–2025 | — |
| BEES3 BANESTES SA BANCO DO ESTADO DO ESP | 3.09.01 2010–2019 · 3.11.01 2020–2025 | yes |
| BGIP4 BANCO DO ESTADO DE SERGIPE SA | 3.09.01 2010–2010 | — |
| BMEB4 BANCO MERCANTIL BRASIL SA | 3.09.01 2010–2021 · 3.11.01 2022–2025 | yes |
| BMGB4 BANCO BMG S/A | 3.09.01 2017–2025 | — |
| BPAC11 BANCO BTG PACTUAL S/A | 3.09.01 2011–2025 | — |
| BRSR6 BANCO DO ESTADO DO RIO GRANDE DO S | 3.09.01 2010–2019 · 3.11.01 2020–2025 | yes |
| BSLI3 BRB BANCO DE BRASILIA SA | 3.09.01 2010–2019 · 3.11.01 2020–2024 | yes |
| IRBR3 IRB - BRASIL RESSEGUROS S.A. | 3.13.01 2016–2025 | — |
| ITUB4 ITAÚ UNIBANCO HOLDING S.A. | 3.09.01 2010–2025 | — |
| PINE4 BANCO PINE S/A | 3.09.01 2010–2024 · 3.11.01 2025–2025 | yes |
| PRBC4 PARANA BANCO S.A. | 3.09.01 2019–2019 | — |
| SANB11 BANCO SANTANDER (BRASIL) S.A. | 3.09.01 2010–2019 · 3.11.01 2020–2025 | yes |
Where equity sits
17 of 21 institutions changed accounts, most of them in 2020. Four never did — Itaú among them, which makes it the worst possible case to test a scraper against: it passes.
| institution | account used (year range) | changed? |
|---|---|---|
| ABCB4 BANCO ABC BRASIL S/A | 2.07 2020–2025 · 2.08 2010–2019 | yes |
| BAZA3 BANCO DA AMAZÔNIA S.A. | 2.05 2010–2019 · 2.07 2020–2025 | yes |
| BBAS3 BANCO DO BRASIL S.A. | 2.07 2020–2025 · 2.08 2010–2019 | yes |
| BBDC4 BANCO BRADESCO S.A. | 2.07 2020–2025 · 2.08 2010–2019 | yes |
| BBSE3 BB SEGURIDADE PARTICIPAÇÕES S.A. | 2.03 2012–2025 | — |
| BEES3 BANESTES SA BANCO DO ESTADO DO ESP | 2.07 2020–2025 · 2.08 2010–2019 | yes |
| BGIP4 BANCO DO ESTADO DE SERGIPE SA | 2.05 2011–2024 · 2.07 2025–2025 · 2.08 2010–2010 | yes |
| BMEB4 BANCO MERCANTIL BRASIL SA | 2.07 2022–2025 · 2.08 2010–2021 | yes |
| BMGB4 BANCO BMG S/A | 2.08 2017–2025 | — |
| BMIN4 BANCO MERCANTIL DE INVESTIMENTOS S | 2.05 2010–2021 · 2.07 2022–2025 | yes |
| BNBR3 BANCO DO NORDESTE DO BRASIL SA | 2.05 2010–2019 · 2.07 2020–2025 | yes |
| BPAC11 BANCO BTG PACTUAL S/A | 2.05 2010–2010 · 2.08 2011–2025 | yes |
| BPAR3 BANCO DO ESTADO DO PARÁ S/A. | 2.05 2010–2019 · 2.07 2020–2025 | yes |
| BRSR6 BANCO DO ESTADO DO RIO GRANDE DO S | 2.07 2020–2025 · 2.08 2010–2019 | yes |
| BSLI3 BRB BANCO DE BRASILIA SA | 2.07 2020–2024 · 2.08 2010–2019 | yes |
| FIGE3 INVESTIMENTOS BEMGE S.A. | 2.03 2010–2020 · 2.07 2021–2025 | yes |
| IRBR3 IRB - BRASIL RESSEGUROS S.A. | 2.03 2016–2025 | — |
| ITUB4 ITAÚ UNIBANCO HOLDING S.A. | 2.08 2010–2025 | — |
| PINE4 BANCO PINE S/A | 2.07 2025–2025 · 2.08 2010–2024 | yes |
| PRBC4 PARANA BANCO S.A. | 2.05 2010–2025 · 2.08 2019–2019 | yes |
| SANB11 BANCO SANTANDER (BRASIL) S.A. | 2.07 2020–2025 · 2.08 2010–2019 | yes |
How we handle it
We match the account LABEL, not the code. Same lesson we learned on the depreciation line of EBITDA: the same 6.01.01.11 is transaction cost at one company and amortization of a sales stand at another. Matching by code looks more robust and is more fragile.
This is not our theory. An external auditor found the mirror defect on 30 August 2026: we published the generic list (3.11.01) as the "declared account" for BPAC11 while actually using 3.09.01. He classified it correctly — a metadata defect, not a numerical one — and the fix became an invariant. This page publishes the map that episode showed was missing.
Numbers on this page are live. Data version 2026-09-27-reapresentacao-agreg · page generated 2026-09-27 06:46 UTC. If this does not match /saude, you are reading a cached copy.
Sources: CVM (open data, ODbL) and B3 (COTAHIST). Not affiliated with B3 or the CVM. Not investment advice.
Numbers on this page are live. Data version 2026-09-27-reapresentacao-agreg · page generated 2026-09-27 06:46 UTC. If this does not match /saude, you are reading a cached copy.