BCB Resolution No. 363 — Amends BCB Circulars and Resolutions Establishing Procedures for Calculating Risk-Weighted Asset (RWA) Components for Credit Risk, Operational Risk, and Payment Services Risks

Resolution No. 363

RESOLUTION
BCB NO. 363, OF DECEMBER 14, 2023

Amends BCB Circulars and Resolutions establishing procedures for calculating the components of the amount of risk-weighted assets (RWA) for credit risk, operational risk, and risks associated with payment services.

The Collegiate Board of the Central Bank of Brazil, in a session held on December 14, 2023, based on the provisions of Articles 9, 10, item IX, and 11, item VII, of Law No. 4.595, of December 31, 1964, Articles 9, item II, and 15 of Law No. 12.865, of October 9, 2013, and considering the provisions of Article 3, paragraph 2, of CMN Resolution No. 4.958, of October 21, 2021, and Article 11, sole paragraph, of Resolution No. 4.606, of October 19, 2017,

RESOLVES:

Art. 1
Circular No. 3.640, of March 4, 2013, shall be amended as follows:

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

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

§ 4 For institutions subject to the calculation of RWASP, as provided in § 3 of Article 3 of CMN Resolution No. 4.958, of 2021, and Article 3 of BCB Resolution No. 200, of 2022, the following payment service revenues must be excluded from the composition of IE:

................................................................................................................”
(NR)

Art. 2
Circular No. 3.862, of December 7, 2017, shall be amended as follows:

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

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

§ 4 .................................................................................................................

VII - for a payment institution not part of a conglomerate and for an institution or conglomerate subject to the calculation of the RWASP component, relative to the calculation of the required capital for risks associated with payment services:

a) amounts receivable from issuers of payment instruments related to acting as an acquirer, as defined in Article 3, item III, of BCB Resolution No. 80, of March 25, 2021, covered by the “ADQ” component of the RWASP component, in accordance with current regulations;

b) amounts receivable from acquirers of payment instruments related to acting as a sub-acquirer, as defined in BCB Resolution No. 150, of October 6, 2021, covered by the “ADQ” component of the RWASP component, in accordance with current regulations; and

................................................................................................................”
(NR)

Art. 3
Circular No. 3.863, of December 7, 2017, shall be amended as follows:

“Article 4
............................................................................................................

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

§ 3 Institutions subject to the calculation of RWASP, as provided in Article 11 of CMN Resolution No. 4.606, of 2017, and Article 9 of BCB Resolution No. 201, of 2022, must exclude from the calculation of BISimp the revenues related to the following payment services:

................................................................................................................”
(NR)

Art.
4 BCB Resolution No. 198, of March 11, 2022, shall be amended as follows:

“Article 7 ............................................................................................................

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

§ 3 .................................................................................................................

I - ......................................................................................................................

a)
.....................................................................................................................

b) withdrawals, transfers carried out via instant payment arrangements (Pix), Electronic Transfer Available (TED), Credit Document (DOC), settlement of bank slips, authorized direct debits (DDA), and other similar items; and

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

§ 9 Until 12 (twelve) months of operation are completed, the values related to respective payment transactions or issued electronic currencies must be used in the calculation of the average for determining the MOE, CPOS, ADQ, and PISP components, considering the number of months since the authorization for the institution’s operation.” (NR)

Art.
5 The summary of BCB Resolution No. 202, of March 11, 2022, shall be amended as follows:

“Establishes the calculation of the risk-weighted asset (RWA) component relative to the calculation of the required capital for risks associated with payment services (RWASP) established in CMN Resolution No. 4.958, of October 21, 2021, Resolution No. 4.606, of October 19, 2017, and BCB Resolutions Nos. 200 and 201, both of March 11, 2022.”

Art.
6 The preamble of BCB Resolution No. 202, of 2022, shall be amended as follows:

“The Collegiate Board of the Central Bank of Brazil, in a session held on March 9, 2022, based on the provisions of Articles 9, 10, item IX, and 11, item VII, of Law No. 4.595, of December 31, 1964, Articles 9, item II, and 15 of Law No. 12.865, of October 9, 2013, and considering the provisions of Article 3, paragraph 2, of CMN Resolution No. 4.958, of October 21, 2021, and Article 11, sole paragraph, of Resolution No. 4.606, of October 19, 2017,

RESOLVES:” (NR)

Art. 7
BCB Resolution No. 202, of 2022, shall be amended as follows:

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

I - BCB Resolution No. 200, of March 11, 2022;

II - BCB Resolution No. 201, of March 11, 2022;

III - CMN Resolution No. 4.958, of October 21, 2021; and

IV - Resolution No. 4.606, of October 19, 2017.” (NR)

“Article 2
............................................................................................................

§ 1 .................................................................................................................

I -
......................................................................................................................

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

c) for an institution subject to CMN Resolution No. 4.958, of 2021, to the value of factor F provided in its Article 4;

d) for an institution opting for the simplified methodology for calculating the minimum PRS requirement, to the values established in Article 12 of Resolution No. 4.606, of 2017;

................................................................................................................”
(NR)

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

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

§ 1 .................................................................................................................

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

II - withdrawals, transfers carried out via instant payment arrangements (Pix), Electronic Transfer Available (TED), Credit Document (DOC), settlement of bank slips, authorized direct debits (DDA), and other similar items.

................................................................................................................”
(NR)

“Article 6 Until 12 (twelve) months of operation are completed, the values related to respective payment transactions or issued electronic currencies must be used in the calculation of the average for determining the MOE, CPOS, ADQ, and PISP components, considering the number of months since the authorization for the institution’s operation.” (NR)

Art.
8 BCB Resolution No. 229, of 2022, shall be amended as follows:

“Article 4 ............................................................................................................

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

§ 1 .................................................................................................................

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

XV - for an institution or conglomerate subject to the calculation of the RWASP component relative to the calculation of the required capital for risks associated with payment services, defined in BCB Resolution No. 200, of 2022:

a) amounts receivable from issuers of payment instruments related to the institution’s activity as an acquirer, as defined in Article 3, item III, of BCB Resolution No. 80, of March 25, 2021, covered by the “ADQ” component of the RWASP component;

b) amounts receivable from acquirers of payment instruments related to the institution’s activity as a sub-acquirer, as defined in BCB Resolution No. 150, of October 6, 2021, covered by the “ADQ” component of the RWASP component; and

................................................................................................................”
(NR)

Art. 9 This Resolution enters into force on January 1, 2024.

OTÁVIO RIBEIRO
DAMASO
Regulation Director