BCB Resolution No. 327 — Amends BCB Resolution No. 207 of March 22, 2022, regarding liquidity risk exposure information and the Short-Term Liquidity Indicator (LCR)

BCB RESOLUTION
NO. 327, OF JUNE 14, 2023

Amends BCB Resolution No. 207, of March 22, 2022, which consolidates and amends normative acts regarding the submission of information on the control of exposure to liquidity risk and on the Short-Term Liquidity Indicator (LCR).

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. 4,401, of February 27, 2015, Resolution No. 4,553, of January 30, 2017, CMN Resolution No. 5,061, of February 16, 2023, and BCB Resolutions No. 197, of March 11, 2022, and No. 265, of November 25, 2022,

RESOLVES:

Art. 1º BCB Resolution No. 207, of March 22, 2022, shall enter into force with the following alterations:

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

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

§ 1º-A 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 development agencies;

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

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

“Art. 2º The information regarding exposure to liquidity risk, referred to in item I of the caput of Art. 1º, must be prepared by financial institutions and other institutions authorized to operate by the Central Bank of Brazil classified in segments S1, S2, S3, and S4.

§ 1º The information referred to in the caput must be prepared by all credit cooperatives that are part of an organized system of three or two levels, regardless of which segment they belong to.

§ 2º For institutions that are part of a prudential conglomerate, the information referred to in the caput must be prepared by the leader of the prudential conglomerate, on a consolidated basis, in accordance with the consolidation adopted for the calculation of Reference Equity.” (NR)

“Art. 3º The information regarding the LCR, referred to in item II of the caput of Art. 1º, must be prepared by financial institutions and other institutions authorized to operate by the Central Bank of Brazil classified in segment S1.

Sole paragraph. For institutions that are part of a prudential conglomerate, the information referred to in the caput must be prepared by the leader of the prudential conglomerate, on a consolidated basis, in accordance with the consolidation adopted for the calculation of Reference Equity.” (NR)

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

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

II - by cooperative banks, by credit confederations, by service confederations constituted by central credit cooperatives, or by central credit cooperatives, regarding the information of all cooperatives that are part of organized systems of three or two levels, on an individual basis; and

III - by financial institutions and other institutions authorized to operate by the Central Bank of Brazil not belonging to a prudential conglomerate, and by cooperatives that are not part of an organized system of three or two levels.

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

§ 2º Payment institutions that are leaders of a Type 3 prudential conglomerate are included in item I.

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

§ 4º Institutions classified in S1, whether leaders or not of a prudential conglomerate, must calculate and control the LCR daily, as provided in specific regulation, and must submit the calculated information monthly, in the form and deadline defined by the Central Bank of Brazil.” (NR)

Art. 2º The following provisions of BCB Resolution No. 207, of 2022, are repealed:

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

II - the sole paragraph of Art. 4º.

Art. 3º This Resolution enters into force on July 1, 2023.

Paulo Sérgio
Neves de Souza Otávio
Ribeiro Damaso
Director of
Supervision Director of Regulation