BCB Normative Instruction No. 784 — Amends the filling instructions for document code 2062 - Individual Operational Limits Statement - DLI, addressed by BCB Normative Instruction No. 85 of March 10, 2021, which establishes procedures for submitting information related to...

The Head of the Financial System Monitoring Department – Desig, using the authority conferred by art. 23, item I, subitem "a", of the Internal Regulations of the Central Bank of Brazil, annexed to BCB Resolution No. 340 of September 21, 2023, based on art. 85, item I, subitem "b", of the aforementioned Regulations, and in view of the provisions of BCB Resolution No. 478 of May 30, 2025, as amended by BCB Resolution No. 593 of September 30, 2026,

HEREBY RESOLVES:

Art. 1 The new version of the filling instructions for document code 2062 - Individual Operational Limits Statement – DLI, available on the Central Bank of Brazil's website at https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd, shall take effect as from the October 2026 reference date.

Art. 2 The following modifications were made to the filling instructions:

I – in Chapter V – Tables, in Table 003 – Accounts, item F – Leverage Ratio Limit Breakdown:

1. change to the title of account 14.20.94.10.01.01; and
2. change to the description of the function of account 14.90.10.10.90.01;

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

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

NOTE

The Individual Operational Limits Statement – DLI, document code 2062, whose normative basis is BCB Resolution No. 69 of February 10, 2021, reflects the prudential regulation provided for in various resolutions issued by the National Monetary Council – CMN and the Central Bank of Brazil – BCB, and BCB Normative Instruction No. 85 of March 10, 2021, aims to present, in summary form, the procedures for sending information referring to the breakdowns of the calculation of individual limits monitored by the BCB, on the reference date of their calculation.

2. BCB Resolution No. 593 of September 30, 2026, effective as 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 exposures in the balance sheet. As a result, there was a need to amend the description of account 14.90.10.10.90.01 – Deductions from Common Equity Tier 1.

3. The change made to the filling instructions for document code 2062 stems from the need to reflect, within the scope of the DLI, the prudential treatments established in a hierarchically superior norm, which establishes that the gross amounts of deferred tax liabilities associated with them must be subtracted for the purposes of calculating Common Equity Tier 1 and must also be deducted from total exposure, for the purposes of calculating the leverage ratio. Incidentally, the title of account 14.20.94.10.01.01 was changed, without any change of substance.

4. Decree No. 10,411 of June 30, 2020, provides for Regulatory Impact Analysis – RIA as a requirement for the issuance of normative acts. However, art. 4 of the aforementioned decree provides for hypotheses for waiving the RIA. This Normative Instruction falls under the hypothesis provided for in item II of art. 4 of Decree No. 10,411 of 2020, namely: a normative act intended to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives, in view of what has already been explained in paragraphs 2 and 3.

5. Given the above, I understand that this Normative Instruction is waived from carrying out an RIA.

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