Circular Letter No. 3,756 of February 22, 2016: Amends Completion Instructions, Layout, Submission Deadline and Country and Currency Code Source for Document Code 2160 - Liquidity Risk Statement (DRL)

CIRCULAR LETTER No. 3,756, OF FEBRUARY 22, 2016

Amends the Completion Instructions, the layout, the deadline for submission and the source of country and currency codes of Document code 2160 - Liquidity Risk Statement (DRL), addressed in Circular Letter No. 3,724, of September 15, 2015.

The Head of the Department of Monitoring of the Financial System (Desig), using the authority conferred upon him by art. 23, item I, subitem "a", of the Internal Rules of the Central Bank of Brazil, annexed to Administrative Rule No. 84,287, of February 27, 2015, based on art. 77, items III and IV, of the aforementioned Rules, and in view of the provisions of art. 1 of Circular No. 3,761, of August 20, 2015, and Circular No. 3,749, of March 5, 2015,

R E S O L V E S :

Art. 1 The new versions of the Completion Instructions and of the layout of Document code 2160 - Liquidity Risk Statement (DRL), available on the Central Bank of Brazil's website at the electronic address http://www.bcb.gov.br/?INFOL, shall take effect as of the March 2016 base date.

Sole paragraph. The document addressed in the caput shall include the information provided for in item II of art. 1 of Circular No. 3,761, of August 20, 2015, whose submission must be made by the institutions addressed in art. 3 of Resolution No. 4,401, of February 27, 2015.

Art. 2 The following modifications were made to the Completion Instructions:

I - In the file "Completion Instructions - General Guidelines":

a) relocation of guideline 11 to the file "Completion Instructions - Annex 1";

b) reorganization of guidelines 1 to 10 and inclusion of new guideline 6;

c) inclusion of guidelines 12, 13, 14, 15 and 16;

d) inclusion of the field: "Complementary Information";

II - In the file "Completion Instructions – Brazil":

a) inclusion of the items: 3.1.11, 3.1.11.1, 3.1.11.1.1, 3.1.11.1.2, 3.1.11.1.3;

b) amendment of the wording of the following items: 3.1.5.2.2.1, 3.1.5.2.2.2, 3.1.5.2.2.3, 3.1.5.2.2.4, 3.1.5.2.2.5, 3.1.5.2.3.1, 3.1.5.2.3.2, 3.1.5.2.3.3, 3.1.5.2.3.4, 3.1.5.2.3.5, 3.1.7.3, 3.1.8.2.1, 3.1.8.2.2, 3.1.8.2.4, 3.1.8.2.5, 3.1.8.2.7, 4.1.1.1.1.1, 4.1.1.1.1.2, 4.1.1.1.1.3, 4.1.1.1.1.4,

4.1.1.1.1.5, 4.1.1.1.1.6, 4.1.1.1.2.1, 4.1.1.1.2.2, 4.1.1.1.2.3, 4.1.1.1.2.4, 4.1.1.1.2.5, 4.1.1.1.2.6, 4.1.1.2, 4.1.1.3, 4.1.6.3, 4.1.6.4;

III - In the file "Completion Instruction – Subsidiaries abroad":

a) inclusion of the following items: 3.2.11, 3.2.11.1, 3.2.11.1.1, 3.2.11.1.2, 3.2.11.1.3;

b) amendment of the wording of the following items: 3.2.5.2.2.1, 3.2.5.2.2.2, 3.2.5.2.2.3, 3.2.5.2.2.4, 3.2.5.2.2.5, 3.2.5.2.3.1, 3.2.5.2.3.2, 3.2.5.2.3.3, 3.2.5.2.3.4, 3.2.5.2.3.5, 3.2.7.3, 3.2.8.2.1, 3.2.8.2.2, 3.2.8.2.4, 3.2.8.2.5, 3.2.8.2.7, 4.2.1.1.1.1, 4.2.1.1.1.2, 4.2.1.1.1.3, 4.2.1.1.1.4, 4.2.1.1.1.5, 4.2.1.1.1.6, 4.2.1.1.2.1, 4.2.1.1.2.2, 4.2.1.1.2.3, 4.2.1.1.2.4, 4.2.1.1.2.5, 4.2.1.1.2.6, 4.2.1.2, 4.2.1.3, 4.2.6.3, 4.2.6.4;

IV - Inclusion of the file "Completion Instruction: Complementary Information – Brazil";

V - Inclusion of the file "Completion Instruction: Complementary Information – subsidiaries abroad";

VI - In the file "Completion Instructions - Annex 1":

a) inclusion of subtitles and normative bases;

b) inclusion of the following definitions: Value Range – Brazil (R$), Value Range – Foreign Currency and Maturity Ranges of liquidity credit lines;

VII - In the file "Completion Instructions - Annex 2":

a) inclusion of examples 66.4, 85.2 and 86.2;

b) inclusion of the items "Example of calculation": 99, 100, 101 and 102;

VIII - Inclusion of the file "Completion Instructions - Annex 3".

Art. 3 The following modifications were made to the layout:

I - In the file "List of accounts – Brazil and subsidiaries abroad":

a) inclusion of the following accounts in the "Brazil" worksheet: 3.1.11, 3.1.11.1, 3.1.11.1.1, 3.1.11.1.2, 3.1.11.1.3;

b) inclusion of the following accounts in the "subsidiaries abroad" worksheet: 3.2.11, 3.2.11.1, 3.2.11.1.1, 3.2.11.1.2, 3.2.11.1.3;

II - Inclusion of the file "List of accounts: Complementary Information – Brazil and subsidiaries abroad".

Art. 4 The item "Deadline for Submission", contained in the Annex to Circular Letter No. 3,724, of September 15, 2015, shall take effect with the following wording:

"Annex to Circular Letter No. 3,724, of September 15, 2015
..........................................................................................................................

Deadline for Submission:

I - By the last business day of the following month for the information of the base dates of October 2015 to February 2016.

II - By the last business day of the second following month for the information of the base date of March 2016.

III - By the fifteenth business day of the second following month for the information of the base date of April 2016.

IV - By the last business day of the following month for the information of the base dates of May and June 2016.

V - By the fifteenth business day of the following month for the information of the base date of July 2016.

VI - By the tenth business day of the following month for the information as of the base date of August 2016." (NR)

Art. 5 As of the base date of March 2016, the codes of the CodPaisISO and CodMoedaISO type, from the Domain Dictionary, available on the Central Bank of Brazil's website at the electronic address: http://www.bcb.gov.br/?CEDSFNSERVICOS, shall be used as the source of country and currency codes, replacing annexes 7 and 8 of the layout of Document 2160.

Art. 6 This Circular Letter shall take effect on the date of its publication.

Gilneu Francisco Astolfi Vivan

This text does not replace the one published in the DOU of 2/23/2016, Section 1, p. 14, rectified in the DOU of 2/24/2016, Section 1, p. 18, and in Sisbacen.