BCB Resolution No. 428 — Deadlines for Submission of Accounting Documents for January and February 2025 and Calculation of FGC/FGCoop Contributions

Resolution No. 428

RESOLUTION
BCB NO. 428, OF NOVEMBER 7, 2024

Regulatory document revoked by BCB Resolution No. 487, of 7/10/2025.

Establishes the deadlines for the submission of accounting documents related to the reference dates of January and February 2025 to the Central Bank of Brazil by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, and the method for calculating the amount to be allocated in federal public bonds and the calculation base and payment of contributions by institutions associated with the Credit Guarantee Fund – FGC and the Credit Cooperativism Guarantee Fund – FGCoop.

The Collegiate Board of the Central Bank of Brazil, in a session held on November 7, 2024, based on arts. 9 of Law No. 4.595, of December 31, 1964, 9-A of Law No. 4.728, of July 14, 1965, 6 and 7, caput, item III, of Law No. 11.795, of October 8, 2008, 9, caput, item II, and 15 of Law No. 12.865, of October 9, 2013, 2-B, § 4, item I, and 6, caput, item II, of Resolution No. 4.222, of May 23, 2013, 12 of CMN Resolution No. 4.911, of May 27, 2021, and 4, caput, item II, of CMN Resolution No. 4.933, of July 29, 2021,

RESOLVES:

Art. 1 This Resolution provides for:

I - the deadlines for the submission of accounting documents related to the reference dates of January and February 2025 to the Central Bank of Brazil by financial institutions and other institutions authorized to operate by the Central Bank of Brazil; and

II - the method for calculating the amount to be allocated in federal public bonds – MATPF and the calculation of the calculation base and the payment of contributions by institutions associated with the Credit Guarantee Fund – FGC and the Credit Cooperativism Guarantee Fund – FGCoop based on the documents referred to in art. 2.

Art. 2 It is optional for the institutions mentioned in art. 1 to submit to the Central Bank of Brazil, by March 31, 2025, the following accounting documents governed by CMN Resolution No. 4.911, of May 27, 2021, and BCB Resolution No. 146, of September 28, 2021, related to the reference dates of January and February 2025:

I - Analytical Balance Sheet;

II - Analytical Balance Sheet – Prudential Conglomerate; and

III - Banking Statistics.

Art. 3 The institutions mentioned in art. 1 that use the option provided for in art. 2 must update the accounting balances used to prepare the submission documents related to the reference dates of January and February 2025, regarding assets, liabilities, and financial flows of the public sector, governed by BCB Resolution No. 74, of February 23, 2021.

Art. 4 The institutions mentioned in art. 1, caput, item II, that use the option provided for in art. 2 must:

I - in calculating the amount to be allocated in federal public bonds – MATPF, use the Excess Reference Value (VR_Excedente) calculated in the last month for which the documents referred to in art. 2 were available; and

II - pay to the FGC and FGCoop the same value calculated and paid in the last month for which the documents referred to in art. 2 were available.

Sole Paragraph. When submitting the accounting documents referred to in art. 2 related to the reference dates of January and February 2025, the value of the complementation or refund of contributions to the FGC and FGCoop must be updated based on the Selic rate.

Art. 5 BCB Resolution No. 380, of May 15, 2024, published in the Official Gazette of the Union on May 17, 2024, is revoked.

Art. 6 This Resolution enters into force on the date of its publication.

OTÁVIO RIBEIRO DAMASO RENATO Director of Regulation Director of the Organization of the Financial System and of Resolution

DIOGO ABRY GUILLEN
Director of Economic Policy