BCB Resolution No. 325 — Amending BCB Resolution No. 100 of June 2, 2021, Regarding Daily Reporting of Gold, Foreign Currency, and Exchange Rate Risk Exposures

BCB RESOLUTION NO. 325, OF JUNE 14, 2023

Amends
BCB Resolution No. 100, of June 2, 2021, which consolidates the procedures for the submission of daily information regarding the total exposure to gold, to foreign currency, and to operations subject to exchange rate variation and to the portions related to market risk of risk-weighted assets (RWA).

The Collegiate Board of the Central Bank of Brazil, in a session held on June 14, 2023, based on the provisions of Arts. 10, item IX, 11, item VII, and 37 of Law No. 4.595, of December 31, 1964, Art. 9º-A of Law No. 4.728, of July 14, 1965, Art. 1º, § 1º, of Complementary Law No. 130, of April 17, 2009, Art. 9º, items II and VIII, of Law No. 12.865, of October 9, 2013, and considering the provisions of Resolution No. 4.553, of January 30, 2017, CMN Resolution No. 5.051, of November 25, 2022, CMN Resolution No. 5.061, of February 16, 2023, as well as BCB Resolutions Nos. 197, of March 11, 2022, and 265, of November 25, 2022,

R E S O L V E :

Art. 1º BCB Resolution No. 100, of June 2, 2021, shall enter into force with the following alterations:

“Art. 1º ............................................................................................................

.........................................................................................................................

§ 1º The provisions of this Resolution apply to all prudential conglomerates classified in S1, S2, S3, or S4, as established in Resolution No. 4.553, of January 30, 2017, and BCB Resolution No. 197, of March 11, 2022.

§ 2º The provisions of this Resolution do not apply:

I - to payment institutions not belonging to a prudential conglomerate; and

II - to institutions belonging to a Type 2 prudential conglomerate.” (NR)

“Art. 2º
............................................................................................................

I - by the leading institution of each prudential conglomerate, on a consolidated basis, regarding the information of the institutions comprising the conglomerate, in accordance with the consolidation adopted for the calculation of Reference Equity;

II - by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, not belonging to a prudential conglomerate, and by cooperatives not part of organized systems of three or two levels; and

III - by cooperative banks, by credit confederations, by service confederations constituted by central credit cooperatives or by central credit cooperatives, regarding the information of the totality of cooperatives comprising organized systems of three or two levels, on an individual basis.

§ 1º Leading payment institutions of Type 3 prudential conglomerates are included in item I.

§ 2º The information referred to in the caput must be submitted starting from the first reference date on which the institution authorized to operate by the Central Bank of Brazil is in effective operation.” (NR)

Art. 2º This Resolution enters into force:

I - on October 1, 2023, regarding Art. 1º, in the part that alters items II and III of Art. 2º of BCB Resolution No. 100, of 2021; and

II - on July 1, 2023, regarding the remaining provisions.

Paulo Sérgio Neves de Souza Otávio Ribeiro Damaso

Director of
Supervision Director of Regulation