BCB Resolution No. 326 — Amends Resolution BCB No. 69 of February 10, 2021, regarding procedures for remitting information on regulatory limits and standards

BCB RESOLUTION NO. 326, OF JUNE 14, 2023

Amends
Resolution BCB No. 69, of February 10, 2021, which amends and consolidates the procedures for the remittance of information relating to the calculation of the limits and regulatory standards it specifies.

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 having in view the provisions of Resolution No. 4.553, of January 30, 2017, in Resolutions CMN Nos. 5.008, of March 24, 2022, 5.047 and 5.051, both of November 25, 2022, and 5.061, of February 16, 2023, and in Resolutions BCB Nos. 197, of March 11, 2022, and 265, of November 25, 2022,

RESOLVES:

Art. 1º
Resolution BCB No. 69, of February 10, 2021, shall enter into force with the following alterations:

“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 the 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 the cooperatives comprising organized systems of three or two levels, on an individual basis.

§ 1º The
Central Bank of Brazil may request the remittance of the information referred to in Art. 1º relating to base dates different from that established in the caput.

§ 2º Leading payment institutions of Type 3 prudential conglomerates are included in item I.

§ 3º The information referred to in the caput must be remitted from the first base date on which the institution authorized to operate by the Central Bank of Brazil is in effective operation.” (NR)

“Art. 3º ............................................................................................................

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

III - credit operations with related parties, regarding financial institutions and leasing companies;

IV - obtaining loans or financing from financial institutions, regarding securities brokerage firms and securities distribution companies; and

V - raising funds through time deposits and financial letters, regarding development banks.” (NR)

“Art. 4º
............................................................................................................

§ 1º The Central Bank of
Brazil may request the remittance of the information referred to in Art. 3º relating to base dates different from that established in the caput.

§ 2º The information referred to in the caput must be remitted from the first base date on which the institution authorized to operate by the Central Bank of Brazil is in effective operation.

§ 3º The information referred to in the caput relating to the limits and regulatory standards of the total of the cooperatives comprising organized systems of three or two levels must be remitted by cooperative banks, by credit confederations, by service confederations constituted by central credit cooperatives or by central credit cooperatives, on an individual basis.” (NR)

“Art. 7º Are exempt from preparing and remitting the information:

I - of that which Art. 1º deals with:

a) institutions not belonging to a prudential conglomerate classified in Segment 5 (S5), as established in Resolution No. 4.553, of January 30, 2017;

b) prudential conglomerates classified in S5, as established in Resolution No. 4.553, of 2017;

c) Type 3 prudential conglomerates classified in S5, as established in Resolution BCB No. 197, of March 11, 2022;

d) payment institutions not belonging to a prudential conglomerate;

e) institutions belonging to a Type 2 prudential conglomerate, as established in Resolution BCB No. 197, of 2022; and

f) consortium administrators;

II - of that which Art. 3º deals with:

a) financial institutions and other institutions authorized to operate by the Central Bank of Brazil classified in S5, as established in Resolution No. 4.553, of 2017;

b) payment institutions; and

c) consortium administrators.

Sole Paragraph. The exemption referred to in the caput does not exempt the entities cited in this article from responsibility for the calculation and management of the limits applicable to them.” (NR)

Art. 2º The following provisions of Resolution BCB No. 69, of 2021, are revoked:

I - the sole paragraph of Art. 2º; and

II - the sole paragraph of Art. 4º.

Art. 3º 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, items III, IV and V of Art. 3º and § 3º of Art. 4º of Resolution BCB No. 69, 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