Atlas · Accounting
Limit for aggregation of small balances in financial statements is 0.1 of the account group
Reviewed on 2026-10-02 · next review 2027-04-02
Data
| Who | Criterion | Consequence | Source | Data date |
|---|---|---|---|---|
| Company | Small balances in financial statements | May be aggregated if they do not exceed 0.1 of the respective group | Lei 6.404/1976, art. 176, § 2.º | 15/12/1976 |
Data consulted on 02/10/2026.
Basis
- Lei n.º 6.404/1976, compiled (Planalto, in Portuguese): art. 176, § 2.º, establishes the rules for grouping similar accounts and aggregating small balances in company financial statements.
How it applies
Companies may group similar accounts and aggregate small balances when preparing their year-end financial statements. For the aggregation of small balances to be permitted, two requirements must be met simultaneously: the nature of the balances must be clearly indicated, and the total aggregated value must not exceed 0.1 of the value of the respective account group in which they are inserted. The use of generic designations to classify these balances, such as "miscellaneous accounts" or "current accounts," is prohibited. Clarity in the statements aims to ensure that the financial position and changes during the period are expressed with transparency, as required by current legislation, allowing the user of the financial statements to identify the composition of the aggregated values through explanatory notes or supplementary analytical tables, if necessary.
Limits
- The standard expressly prohibits the use of generic names for grouping or aggregating accounts.
- This fact sheet is limited to the balance aggregation criterion provided for in the Brazilian Corporations Act (Lei 6.404/1976).
- Changes subsequent to this date must be checked directly at the official source (Planalto).