BCB Resolution No. 353 of November 23, 2023

Resolution No. 353

BCB RESOLUTION NO. 353, OF NOVEMBER 23, 2023

Amends BCB Resolution No. 151, of October 6, 2021, which provides for the submission of information regarding social, environmental, and climate risks covered by Resolution No. 4.557, of February 23, 2017, and CMN Resolution No. 4.945, of September 15, 2021.

The Collective Board of Directors of the Central Bank of Brazil, in a session held on November 23, 2023, based on the provisions of Articles 10, item IX, 11, item VII, and 37 of Law No. 4.595, of December 31, 1964, Article 9º-A of Law No. 4.728, of July 14, 1965, Article 1, § 1, of Complementary Law No. 130, of April 17, 2009, Article 9, items II, VII, and VIII, of Law No. 12.865, of October 9, 2013, and considering the provisions of Resolutions Nos. 4.553, of January 30, 2017, and 4.557, of February 23, 2017, and CMN Resolutions Nos. 4.945, of September 15, 2021, 5.051, of November 25, 2022, and 5.061, of February 16, 2023, as well as BCB Resolutions Nos. 197, of March 11, 2022, 265, of November 25, 2022, and 331, of June 27, 2023,

R E S O L V E:

Article 1. The summary of BCB Resolution No. 151, of October 6, 2021, shall henceforth be valid with the following alteration:

“Provides for the submission of information regarding social, environmental, and climate risks covered by Resolution No. 4.557, of February 23, 2017, and CMN Resolution No. 4.945, of September 15, 2021, as well as BCB Resolutions Nos. 265, of November 25, 2022, and 331, of June 27, 2023.” (NR)

Article 2. BCB Resolution No. 151, of 2021, shall henceforth be valid with the following alterations:

“Article 1. ............................................................................................................

§ 1. 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 all prudential conglomerates classified in S2, S3, or S4, as established in BCB Resolution No. 197, of March 11, 2022.

§ 2. 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 prudential conglomerate of Type 2.” (NR)

“Article 3. ............................................................................................................

I - by the leading institution of each prudential conglomerate, on a consolidated basis, regarding the information of the institutions comprising the conglomerate, under the terms of 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 all cooperatives comprising organized systems of three or two levels, on an individual basis.

§ 1. Payment institutions leading a Type 3 prudential conglomerate are included in item I.

§ 2. Observing the schedule of Article 4, the information referred to in the main text must be prepared and 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)

Article 3. This Resolution enters into force:

I - on June 1, 2024, regarding Article 2, in part that amends items II and III of Article 3 of BCB Resolution No. 151, of 2021; and

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

AILTON
DE AQUINO SANTOS

Director of Supervision

Deputy Director of Regulation