BCB Normative Instruction No. 783 — Amends the filling instructions for document code 2061 - Operational Limits Statement – DLO, referred to in BCB Normative Instruction No. 81, of February 23, 2021

The Head of the Financial System Monitoring Department (Desig), in the exercise of the attribution conferred by art. 23, item I, subparagraph "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84.287, of February 27, 2015, based on art. 77, item III, of the aforementioned Regulations, and in view of the provisions of CMN Resolutions Nos. 4.955, 4.957 and 4.958, all of October 21, 2021, and BCB Resolution No. 593, of September 30, 2026,

R E S O L V E S:

Art. 1 The new version of the filling instructions for document code 2061 - Operational Limits Statement – DLO, available on the Central Bank of Brazil's website at https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd, shall come into force as of the October 2026 reference date.

Art. 2 The following modification has been made to the filling instructions:

I - in Chapter V - Tables, Table 003 - Accounts, item H) Detail of the calculation of the leverage ratio (LR): alteration of the description of account 147.90.10.10.90.01.

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

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

NOTE

The Operational Limits Statement – DLO, document code 2061, is an information collection instrument used by the Central Bank of Brazil to monitor compliance with prudential requirements applicable to institutions authorized to operate by the Central Bank of Brazil. Its regulation stems from BCB Resolution No. 69, of February 10, 2021, and a set of normative acts that comprise the Brazilian prudential framework.

2. The filling instructions and layout of document 2061 are regulated by BCB Normative Instruction No. 81, of February 23, 2021, which establishes the necessary procedures for the adequate provision of information required for prudential supervision and monitoring purposes.

3. For each limit, the document contains two sets of information: i) calculation of the institution's situation; and ii) calculation of the regulatory requirement and the institution's margin (or insufficiency) in relation to the considered limit. Document 2061 is composed of several accounts that must be filled in by financial institutions and other institutions authorized to operate by the Central Bank of Brazil (FIs).

4. BCB Resolution 593, of September 30, 2026, effective from October 30, 2026, amends BCB Resolution No. 478, of May 30, 2025, which provides for the scope and methodology for calculating the Leverage Ratio – LR, introduces a minimum LR requirement for Type 3 institutions, and implements conditions for the exclusion of exposures between members of the same cooperative system. A new wording was given to item I of art. 8, which establishes the calculation of the value of on-balance sheet exposures. This necessitated an alteration in the description of account 147.9.10.10.90.01 – Deductions from Principal Capital.

5. The alteration made to the filling instructions for document code 2061 stems from the need to reflect, within the scope of the DLO, the prudential treatments established in a hierarchically superior norm, which establishes that the gross values of deferred tax liabilities associated with them must be subtracted for the purpose of calculating Principal Capital and must also be deducted from total exposure, for the purpose of calculating the leverage ratio.

6. Due to this context, the present Normative Instruction is strictly complementary and executive in nature, limited to enabling the practical application of prudential requirements already established in higher-level norms, without contemplating regulatory alternatives subject to evaluation or choice by this Authority.

7. Decree No. 10.411, of June 30, 2020, provides for the Regulatory Impact Analysis – RIA as a requirement for the issuance of normative acts. However, art. 4 of the said decree provides for cases of exemption from conducting an RIA. The present Normative Instruction falls under the hypothesis provided for in item II of art. 4 of Decree No. 10.411, of 2020, by regulating obligations and procedures arising from a hierarchically superior norm, whose implementation does not allow for regulatory alternatives.

8. Given the above, I understand that the present Normative Instruction is exempt from conducting an RIA.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA
Head of the Financial System Monitoring Department