BCB NORMATIVE INSTRUCTION NO. 546, OF NOVEMBER 7, 2024

Amends the Filling Instructions and Layout of document code 2061 - Demonstrative of Operational Limits (DLO), governed by BCB Normative Instruction No. 81, of February 23, 2021.

The Head of the Department of Monitoring of the Financial System – Desig, in the exercise of the attribution conferred upon him by Art. 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, published through Resolution BCB No. 340, of September 21, 2023, based on Art. 85, item I, letter “b”, of said Regulations, and considering the provisions of CMN Resolution No. 4,958, of October 21, 2021, BCB Resolutions Nos. 200, of March 11, 2022, 356, of November 28, 2023, and BCB Normative Instruction No. 81, of February 23, 2021,

RESOLVES:

Art. 1º The new versions of the Filling Instructions and Layout of document code 2061 - Demonstrative of Operational Limits – DLO shall enter into force, from the specified base dates, available on the Central Bank of Brazil’s internet page, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

Art. 2º The following modifications were made to the Filling Instructions:

I - effective from the base date of January 2025:

a) in Chapter II – General Guidelines: alteration of items 8, 10 b, and 12;

b) in Chapter III – General Guidelines on the XML File: alteration of item 9;

c) in Chapter IV – Specific Guidelines: alteration of item 2.1.4;

d) in Table 003 – Accounts:

1. alteration of the description of account functions: 620.09 and 870;

2. inclusion of accounts: 870.10, 875, 875.01, 875.02, 875.03, 875.04, 875.05, 875.05.10, 875.10, 875.10.10, 875.10.20, 875.10.30, 875.15.10, 875.15.10.10, 875.15.10.20, 875.15.20, 875.15.20.10, 875.15.20.20, 875.15.30, 875.15.30.10, 875.15.30.20, 875.20.10, 875.20.10.10, 875.20.10.20, 875.20.20, 875.20.20.10, 875.20.20.20, 875.20.30, 875.20.30.10, 875.20.30.20, 875.25, 875.25.10, 875.25.10.10, 875.25.10.20, 875.25.20, 875.25.20.10, 875.25.20.20, 875.25.30, 875.25.30.10, 875.25.30.20, 875.30, 875.30.10, 875.30.10.10, 875.30.10.20, 875.30.20, 875.30.20.10, 875.30.20.20, 875.30.30, 875.30.30.10, 875.30.30.20, 875.40, 875.40.10, 875.45, 875.45.10, 875.45.10.10, 875.45.10.20, 875.45.20, 875.45.20.10, 875.45.20.20, 875.45.30, 875.45.30.10, 875.45.30.20, 875.50, 875.50.10, 875.50.10.10, 875.50.10.20, 875.50.20, 875.50.20.10, 875.50.20.20, 875.50.30, 875.50.30.10, 875.50.30.20, 875.55, 875.55.10, 875.55.10.10, 875.55.10.20, 875.55.20, 875.55.20.10, 875.55.20.20, 875.55.30, 875.55.30.10, 875.55.30.20, 875.60, 875.60.10, 875.60.10.10, 875.60.10.20, 875.60.20, 875.60.20.10, 875.60.20.20, 875.60.30, 875.60.30.10, 875.60.30.20, 875.65, 875.65.10, 875.70, 875.70.10, 875.70.10.10, 875.70.10.20, 875.70.20, 875.70.20.10, 875.70.20.20, 875.70.30, 875.70.30.10, 875.70.30.20, 875.75, 875.75.10, 875.75.10.10, 875.75.10.20, 875.75.20, 875.75.20.10, 875.75.20.20, 875.75.30, 875.75.30.10, 875.75.30.20, 875.80.05, 875.80.10, 875.80.15, 875.80.20, 875.80.25, 875.80.30, 875.80.35, 875.80.40, 875.80.45, 875.80.50, 875.80.55, 875.80.60, 875.85.05, 875.85.10, 875.85.15, 875.85.20, 875.85.25, 875.85.30, 875.85.35, 875.85.40, 875.85.45, 875.85.50, 875.85.55, 875.85.60, 876, 876.02, 876.03, 876.10, 876.20, 876.20.10, 876.20.20, 876.20.30, 876.30, 876.30.10, 876.30.20, 876.30.30, 876.40, 876.40.10, 876.40.20, 876.40.30, 876.50, 876.50.10, 876.50.20, 876.50.30;

3. exclusion of account: 870.01;

4. alteration of item E;

II - effective from the base date of February 2025:

a) in Table 003 – Accounts:

1. exclusion of accounts: 871, 871.10.00, 871.20.00, 871.30.00, 872, 872.10.02, 872.10.03, 872.10.05, 872.10.07, 872.10.08, 872.10.09, 872.10.10, 872.10.11, 872.10.12, 872.10.21, 872.10.22, 872.20.02, 872.20.03, 872.20.05, 872.20.07, 872.20.08, 872.20.09, 872.20.10, 872.20.11, 872.20.12, 872.20.21, 872.20.22, 872.30.02, 872.30.03, 872.30.05, 872.30.07, 872.30.08, 872.30.09, 872.30.10, 872.30.11, 872.30.12, 872.30.21, 872.30.22, 873, 873.10.01, 873.10.05, 873.10.13, 873.10.21, 873.10.22, 873.20.01, 873.20.05, 873.20.13, 873.20.21, 873.20.22, 873.30.01, 873.30.05, 873.30.13, 873.30.21, 873.30.22;

Art. 3º The following modifications were made to the Layout:

I - effective from the base date of January 2025:

a) in Annex 003 – Account Code:

1. inclusion of accounts: 870.10, 875, 875.01, 875.02, 875.03, 875.04, 875.05, 875.05.10, 875.10, 875.10.10, 875.10.20, 875.10.30, 875.15.10, 875.15.10.10, 875.15.10.20, 875.15.20, 875.15.20.10, 875.15.20.20, 875.15.30, 875.15.30.10, 875.15.30.20, 875.20.10, 875.20.10.10, 875.20.10.20, 875.20.20, 875.20.20.10, 875.20.20.20, 875.20.30, 875.20.30.10, 875.20.30.20, 875.25, 875.25.10, 875.25.10.10, 875.25.10.20, 875.25.20, 875.25.20.10, 875.25.20.20, 875.25.30, 875.25.30.10, 875.25.30.20, 875.30, 875.30.10, 875.30.10.10, 875.30.10.20, 875.30.20, 875.30.20.10, 875.30.20.20, 875.30.30, 875.30.30.10, 875.30.30.20, 875.40, 875.40.10, 875.45, 875.45.10, 875.45.10.10, 875.45.10.20, 875.45.20, 875.45.20.10, 875.45.20.20, 875.45.30, 875.45.30.10, 875.45.30.20, 875.50, 875.50.10, 875.50.10.10, 875.50.10.20, 875.50.20, 875.50.20.10, 875.50.20.20, 875.50.30, 875.50.30.10, 875.50.30.20, 875.55, 875.55.10, 875.55.10.10, 875.55.10.20, 875.55.20, 875.55.20.10, 875.55.20.20, 875.55.30, 875.55.30.10, 875.55.30.20, 875.60, 875.60.10, 875.60.10.10, 875.60.10.20, 875.60.20, 875.60.20.10, 875.60.20.20, 875.60.30, 875.60.30.10, 875.60.30.20, 875.65, 875.65.10, 875.70, 875.70.10, 875.70.10.10, 875.70.10.20, 875.70.20, 875.70.20.10, 875.70.20.20, 875.70.30, 875.70.30.10, 875.70.30.20, 875.75, 875.75.10, 875.75.10.10, 875.75.10.20, 875.75.20, 875.75.20.10, 875.75.20.20, 875.75.30, 875.75.30.10, 875.75.30.20, 875.80.05, 875.80.10, 875.80.15, 875.80.20, 875.80.25, 875.80.30, 875.80.35, 875.80.40, 875.80.45, 875.80.50, 875.80.55, 875.80.60, 875.85.05, 875.85.10, 875.85.15, 875.85.20, 875.85.25, 875.85.30, 875.85.35, 875.85.40, 875.85.45, 875.85.50, 875.85.55, 875.85.60, 876, 876.02, 876.03, 876.10, 876.20, 876.20.10, 876.20.20, 876.20.30, 876.30, 876.30.10, 876.30.20, 876.30.30, 876.40, 876.40.10, 876.40.20, 876.40.30, 876.50, 876.50.10, 876.50.20, 876.50.30;

2. exclusion of account: 870.01;

II - effective from the base date of February 2025:

a) in Annex 003 – Account Code:

1. exclusion of accounts: 871, 871.10.00, 871.20.00, 871.30.00, 872, 872.10.02, 872.10.03, 872.10.05, 872.10.07, 872.10.08, 872.10.09, 872.10.10, 872.10.11, 872.10.12, 872.10.21, 872.10.22, 872.20.02, 872.20.03, 872.20.05, 872.20.07, 872.20.08, 872.20.09, 872.20.10, 872.20.11, 872.20.12, 872.20.21, 872.20.22, 872.30.02, 872.30.03, 872.30.05, 872.30.07, 872.30.08, 872.30.09, 872.30.10, 872.30.11, 872.30.12, 872.30.21, 872.30.22, 873, 873.10.01, 873.10.05, 873.10.13, 873.10.21, 873.10.22, 873.20.01, 873.20.05, 873.20.13, 873.20.21, 873.20.22, 873.30.01, 873.30.05, 873.30.13, 873.30.21, 873.30.22;

Art. 4º This Normative Instruction enters into force on the date of its publication.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

NOTE

The Demonstrative of Operational Limits – DLO, document code 2061, whose normative basis is Resolution BCB No. 69, of February 10, 2021, reflects the prudential regulation provided for in various Resolutions issued by the Monetary Council – CMN and the Central Bank of Brazil – BCB, and BCB Normative Instruction No. 81, of February 23, 2021, aims to present, in a synthetic manner, the information regarding the details of the calculation of limits monitored by the BCB, at the assessment base date.

2. For each limit, document code 2061 contains two sets of information: i) assessment of the institution's situation; and ii) assessment of the regulatory requirement and the margin (or deficiency) of the institution relative to the considered limit. The aforementioned document is composed of various accounts that must be filled out by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.

3. Resolution BCB No. 356, of November 28, 2023, establishes the procedures for calculating, through a new standardized unique approach, the value of the risk-weighted assets portion – RWA related to the calculation of required capital for operational risk – RWAOPAD, as governed by CMN Resolution No. 4,958, of October 21, 2021, and BCB Resolution No. 200, of March 11, 2022. Additionally, the aforementioned resolution revokes Circular No. 3,640, of March 4, 2013, which established procedures for calculating the risk-weighted assets portion – RWA, related to the calculation of required capital for operational risk through the standardized approach – RWAopad, which were revised by Resolution BCB No. 356, of 2020. It should be noted that the alterations promoted by this resolution will enter into force on January 1, 2025.

4. This Normative Instruction aims to:

I - include accounts related to the assessment of the RWA portion related to required capital for operational risk – RWAOPAD, according to the methodology defined in Resolution BCB No. 356;

II - promote wording adjustments in the Filling Instructions of document 2061 – Demonstrative of Operational Limits – DLO, which aim to provide treatments to information for the assessment of RWAOPAD;

III - exclude accounts related to the approaches provided for in Circular No. 3,640, of 2013, revoked by Resolution BCB No. 356, of 2023, related to the assessment of RWAOPAD.

5. Decree No. 10,411, of June 30, 2020, regulates the carrying out of regulatory impact analysis – AIR as a prerequisite for the issuance of normative acts. However, in its Art. 4, the aforementioned decree establishes the hypotheses for dispensation from carrying out an AIR. This Normative Instruction falls under the hypotheses provided for in items II and VI, namely: II – normative act intended to discipline rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives and VI – normative act that aims to maintain convergence to international standards.

6. Considering that Resolution BCB No. 356, of 2023, established the procedures for calculating RWAOPAD, no alternative remained for this Autarchy other than to request that institutions send to this Central Bank the information governed by the cited norms, with the document adequate for this being the DLO, thus justifying the classification of IN BCB under item II of Art. 4 of Decree No. 10,411, of 2020.

7. Furthermore, this is a norm that follows the guidelines of the Basel Committee on Banking Supervision, which in 2017 published provisions on the use of a new standardized approach, replacing the approaches provided for under Basel II. The Business Indicator approach, now implemented, justifies the classification of IN BCB under item VI of Art. 4 of Decree No. 10,411, of 2020.

8. It is important to highlight that the proposed alterations were subject to restricted consultation (social participation) to institutions within the scope of the norm, and the responses received were analyzed by the DLO management area.

9. Thus, based on the provisions of paragraphs 5 to 8, I understand that the issuance of this IN BCB is exempt from carrying out an AIR.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

Head of the Department of Monitoring of the Financial System (Desig)