Central Bank Resolution No. 100: Consolidation of Daily Reporting Procedures for Gold, Foreign Currency, FX-Linked Operations, and Market Risk RWA Components

Resolution No. 100

RESOLUTION
BCB NO. 100, OF JUNE 2, 2021

Consolidates the procedures for the daily submission of information regarding the total exposure to gold, foreign currency, and operations subject to exchange rate variation, and to the portions related to the market risk of risk-weighted assets (RWA).

The Collegiate Board of Directors of the Central Bank of Brazil, in a session held on June 2, 2021, based on arts. 10, item IX, 11, item VII, and 37 of Law No. 4.595, of December 31, 1964, and art. 1, paragraph 1, of Complementary Law No. 130, of April 17, 2009, and considering the provisions of Resolutions Nos. 3,488, of August 29, 2007, 4,193, of March 1, 2013, 4,553, of January 30, 2017, and 4,557, of February 23, 2017,

R E S O L V E:

Art. 1. Financial institutions and other institutions authorized to operate by the Central Bank of Brazil classified in Segment 1 (S1), Segment 2 (S2), Segment 3 (S3), or Segment 4 (S4) must prepare and submit to the Central Bank of Brazil information regarding:

I - exposure to gold, foreign currency, and operations subject to exchange rate variation;

II - the RWAMINT portion of the RWA amount; and

III - the RWAMPAD portion of the RWA amount and its components.

§ 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 BCB Resolution No. 197, of March 11, 2022. (Added, effective July 1, 2023, by BCB Resolution No. 325, of June 14, 2023.)

§ 2. The provisions of this Resolution do not apply:
(Added, effective July 1, 2023, by BCB Resolution No. 325, of June 14, 2023.)

I - to payment institutions not belonging to a prudential conglomerate; and (Added, effective July 1, 2023, by BCB Resolution No. 325, of June 14, 2023.)

II - to institutions belonging to a Type 2 prudential conglomerate.
(Added, effective July 1, 2023, by BCB Resolution No. 325, of June 14, 2023.)

Art. 2. The information referred to in Art. 1 must be submitted daily:

I - by the lead institution of each conglomerate, on a consolidated basis, to the institutions part of the same conglomerate, in accordance with the consolidation adopted for the calculation of Reference Equity; and

I - by the lead institution of each prudential conglomerate, on a consolidated basis, regarding the information of the institutions part of the conglomerate, in accordance with the consolidation adopted for the calculation of Reference Equity; (Revised, effective July 1, 2023, by BCB Resolution No. 325, of June 14, 2023.)

II - by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, not belonging to conglomerates.

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; (Revised, effective October 1, 2023, by BCB Resolution No. 325, of June 14, 2023.)

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 part of organized systems of three or two levels, on an individual basis. (Added, effective October 1, 2023, by BCB Resolution No. 325, of June 14, 2023.)

§ 1. Payment institutions that are the lead of a Type 3 prudential conglomerate are included in item I.
(Added, effective July 1, 2023, by BCB Resolution No. 325, of June 14, 2023.)

§ 2. The information referred to in the main text 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. (Added, effective July 1, 2023, by BCB Resolution No. 325, of June 14, 2023.)

Art. 3. The information referred to in Art. 1, as well as the documentation of the methodology for its calculation and the respective original data, must be kept available to the Central Bank of Brazil for a period of five years.

Art. 4. The institutions referred to in Art. 2, items I and II, must designate a director responsible for the calculation and submission of the information referred to in this Resolution.

§ 1. It is admitted that the director designated under the main text performs other functions in the institution, provided that the absence of conflict of interest is ensured.

§ 2. The data regarding the director designated under the main text must be recorded and kept updated in the Central Bank of Brazil's registration information system.

Art. 5. The Financial System Monitoring Department (Desig) is authorized to establish the form and other necessary conditions to comply with the provisions of this Resolution.

Art. 6. The following are revoked:

I - Circular No. 3,742, of January 8, 2015; and

II - Circular No. 3,878, of February 20, 2018.

Art. 7. This Resolution enters into force on July 1, 2021.

Paulo Sérgio Neves de Souza Otávio Ribeiro Damaso

Director of Supervision Director of Regulation