Circular Letter No. 3.651

The Head of the Financial System Monitoring Department (Desig), using the powers conferred on him by arts. 22, item I, subitem "a", and 71, item II of the Internal Regulations of the Central Bank of Brazil, annexed to Administrative Rule No. 29.971, of 4 March 2005, RESOLVES:

Art. 1 The Analytical Balance Sheet – Prudential Conglomerate, called Document 4060, and the Analytical Balance Sheet – Prudential Conglomerate, called Document 4066, referred to in Circular No. 3.701 of 13 March 2014, must be submitted to the Central Bank of Brazil through the File Transfer System (STA) application, available for access on the Central Bank of Brazil's website at the electronic address https://sta.bcb.gov.br/sta/.

Art. 2 Documents 4060 and 4066 must be prepared in accordance with the terms established by Circular No. 3.701, of 2014, and submitted, by the lead institution of the prudential conglomerate, containing the following information:

• I - accounting position in the country, comprising the consolidated balances of the institutions listed in art. 1, items I and II, of Resolution No. 4.280, of 31 October 2013;

• II - accounting position abroad, comprising the consolidated balances of branches and equity interests abroad, maintained by the institutions listed in art. 1, items I and II, of Resolution No. 4.280, of 31 October 2013;

• III - accounting position in the country and abroad, comprising the balances related to the "CONSOLIDATED" column of the model of documents 4040 and 4046;

• IV - primary accounting position of each of the entities listed in art. 1, items III to VI and in art. 4 of Resolution No. 4.280, of 2013, including those entities included in the consolidated financial statements by determination of the Central Bank of Brazil, as provided in art. 8 of the aforementioned Resolution;

• V - accounting position of the prudential conglomerate comprising, in addition to the consolidated balances, the aggregated balances and the respective accounting adjustments and eliminations related to the positions provided in items III and IV of the caput.

Sole paragraph. The submission of the information referred to in items III and IV of the caput must be made from the July 2014 base date, and that referred to in items I and II from the January 2015 base date.

Art. 3 The registration of the information referred to in art. 11 of Circular No. 3.701, of 2014, must be made in the "Consulta – Cadastro Manual de Dispensa" option of the Document Submission Control (CRD) system, available for access on the Central Bank of Brazil's website at the electronic address https://www3.bcb.gov.br/crd.

§ 1 The registration referred to in the caput must be made monthly;

§ 2 The absence of the registration referred to in the caput presupposes the existence of a prudential conglomerate and, consequently, the need to submit documents 4060 and 4066 within the deadlines and conditions provided in Circular No. 3.701, of 2014.

Art. 4 The files related to documents 4060 and 4066 must be prepared in the format:

• I - "txt" for the base dates from January to June 2014;

• II - XML (eXtensible Markup Language), from the July 2014 base date, and validated, before their submission, using the XSD (XML Schema Definition) validation schema.

§ 1 The submission of the mentioned documents must only be carried out after the institution has ensured that there will be no impediment to their reception due to existing automatic checks, as detailed on the Central Bank of Brazil's website at the electronic address http://www.bcb.gov.br/fis/info/CriticasCosif.pdf.

§ 2 The layouts and filling instructions for the mentioned documents are available on the Central Bank of Brazil's website at the electronic address http://www.bcb.gov.br/?INFOL.

Art. 5 Any questions regarding the subject contained in this Circular Letter should be sent to the email cosif@bcb.gov.br.

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

Gilneu Francisco Astolfi Vivan
Head