BCB NORMATIVE INSTRUCTION NO. 309, OF OCTOBER 4, 2022

Amends the Layout and Filling Instructions for document 2080 - Position of Shares and Groups of Consortium Operations - Real and Personal Property, governed by Circular No. 3,394, of July 9, 2008, and BCB Normative Instruction No. 248, of March 28, 2022.

THE HEAD OF THE DEPARTMENT OF SUPERVISION OF COOPERATIVES AND NON-BANKING INSTITUTIONS, in exercise of the competence conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84,287, of February 27, 2015, based on art. 86, item X, of the aforementioned Regulations, having in view the provisions of BCB Normative Instruction No. 271, of April 1, 2022,

R E S O L V E:

Art. 1º The new versions of the Layout and Filling Instructions for document 2080 - Position of Shares and Groups of Consortium Operations - Real and Personal Property, available on the Central Bank of Brazil's website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/documento2080, shall enter into force, as of the September 2022 reporting base, with the following modification:

• Registration of individualized data/Registration of consortium members' resources from closed groups: Change in the "Description" of the "Unclaimed resource" field.

Art. 2º Normative Instruction No. 221, of December 27, 2021, is hereby revoked.

Art. 3º This Normative Instruction enters into force on the date of its publication.

Harold Paquete Espínola Filho

NOTE

This Normative Instruction aims solely to adapt the layout and filling instructions for document 2080 as a consequence of the provisions of BCB Normative Instruction No. 271, of April 1, 2022, which defines the accounting items of the group Required Liabilities of the list of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

Art. 49 of the aforementioned Normative Instruction, which deals with the breakdown of sub-group 4.9.8.00.00-3 Other Obligations, did not provide for the segregation of accounting title 4.9.8.93.00-3 Obligations for Consortium Members' Resources from Closed Groups, thereby extinguishing sub-title 4.9.8.93.10-6 Unclaimed Resources – Values Prior to Law 11.795/2008. Thus, adjustments are necessary in the layout and filling instructions for document 2080, which referred to the aforementioned sub-title, in order to incorporate the modifications made to the Cosif chart of accounts.

Given that the provisions of this Normative Instruction are considered low impact, in accordance with item III of art. 4 of Decree No. 10,411, of June 30, 2020, there is no need to prepare a regulatory impact analysis as provided for in art. 5 of Law No. 13,874, of September 20, 2019.

Harold Paquete Espínola Filho
Head of Desuc