Circular Letter No. 3611 — Discloses the titles and subtitles of the National Financial System Institutions Accounting Plan (Cosif) used as the basis for calculating ordinary and special contributions to the Credit Guarantee Fund (FGC)

The Head of the Department of Financial System Monitoring (Desig), in the exercise of the authority granted by Article 22, item I, letter "a" of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 29,971 of March 4, 2005, having regard to the provisions of Article 4 of Circular No. 3,666 of August 30, 2013,

RESOLVES:

Art. 1. Disclose the titles and subtitles of the Accounting Plan of the Institutions of the National Financial System (Cosif) used as the basis for calculating the ordinary and special contributions of the institutions associated with the Credit Guarantee Fund (FGC), as provided for in Circular No. 3,666 of August 30, 2013, as listed in the annexes to this Circular Letter.

Art. 2. This Circular Letter enters into force on the date of its publication.

Gilneu Francisco Astolfi Vivan

Annex I to Circular Letter No. 3,611, of September 2, 2013.

Titles and subtitles of the Accounting Plan of the Institutions of the National Financial System (Cosif) used as the basis for calculating the ordinary contributions to the Credit Guarantee Fund (FGC)

4.1.1.05.00-5 CHECKING DEPOSITS OF AFFILIATED ENTITIES

4.1.1.10.00-7 INDIVIDUAL DEPOSITS

4.1.1.20.00-4 CORPORATE DEPOSITS

4.1.1.25.00-9 DEPOSITS OF COMPANIES LOCATED IN EXPORT PROCESSING ZONES - EPZ

4.1.1.30.00-1 DEPOSITS OF FINANCIAL SYSTEM INSTITUTIONS

4.1.1.40.00-8 GOVERNMENT DEPOSITS

4.1.1.45.00-3 TRAVELER'S CHEQUES

4.1.1.50.00-5 CERTIFIED CHEQUES

4.1.1.55.00-0 SALARY CHEQUES

4.1.1.75.00-4 MANDATORY DEPOSITS

4.1.1.77.00-2 MANDATORY DEPOSITS OF AFFILIATED ENTITIES

4.1.1.80.00-6 DEPOSITS FOR INVESTMENTS ARISING FROM TAX INCENTIVES

4.1.1.85.00-1 EARMARKED DEPOSITS

4.1.1.90.00-3 CREDIT BALANCES IN LOAN AND FINANCING ACCOUNTS

4.1.2.10.00-0 SAVINGS DEPOSITS UNRESTRICTED - INDIVIDUALS

4.1.2.20.00-7 SAVINGS DEPOSITS UNRESTRICTED - CORPORATIONS

4.1.2.25.00-2 SAVINGS DEPOSITS OF AFFILIATED ENTITIES

4.1.2.30.00-4 SAVINGS DEPOSITS FOR PENSION PURPOSES

4.1.2.35.00-9 SAVINGS DEPOSITS OF FINANCIAL SYSTEM INSTITUTIONS

4.1.2.40.00-1 PROGRAMMED SAVINGS DEPOSITS

4.1.2.50.00-8 SAVINGS DEPOSITS - MULTIPLE VALUES

4.1.2.60.00-5 EARMARKED SAVINGS DEPOSITS

4.1.2.80.00-9 SPECIAL SAVINGS DEPOSITS

4.1.4.10.00-6 ADVANCE NOTICE DEPOSITS

4.1.5.10.10-2 With Certificate

4.1.5.10.20-5 Unaffiliated - Without Certificate

4.1.5.10.30-8 Affiliated - Without Certificate

4.1.5.30.00-3 TIME DEPOSITS WITH AUTOMATIC ROLLOVER

4.3.1.10.00-5 OBLIGATIONS FROM ACCEPTANCE OF NEGOTIABLE INSTRUMENTS

4.3.2.10.00-8 OBLIGATIONS FROM ISSUANCE OF REAL ESTATE LETTERS

4.3.2.25.00-0 OBLIGATIONS FROM ISSUANCE OF MORTGAGE LETTERS

4.3.2.35.00-7 OBLIGATIONS FROM ISSUANCE OF REAL ESTATE CREDIT LETTERS

4.3.2.40.10-2 Issued after May 23, 2013

4.9.9.25.00-5 OBLIGATIONS FROM OFFICIAL AGREEMENTS

4.9.9.27.00-3 OBLIGATIONS FROM PAYMENT SERVICE PROVISION

6.2.1.10.00-0 APE - SAVINGS DEPOSITS UNRESTRICTED - INDIVIDUALS

6.2.1.20.00-7 APE - SAVINGS DEPOSITS UNRESTRICTED - CORPORATIONS

6.2.1.25.00-2 APE - SAVINGS DEPOSITS OF AFFILIATED ENTITIES

6.2.1.30.00-4 APE - SAVINGS DEPOSITS FOR PENSION PURPOSES

6.2.1.35.00-9 APE - SAVINGS DEPOSITS OF FINANCIAL SYSTEM INSTITUTIONS

6.2.1.40.00-1 APE - PROGRAMMED SAVINGS DEPOSITS

6.2.1.50.00-8 APE - SAVINGS DEPOSITS - MULTIPLE VALUES

6.2.1.60.00-5 APE - EARMARKED SAVINGS DEPOSITS

6.2.1.80.00-9 APE - SPECIAL SAVINGS DEPOSITS

9.0.9.53.15-0 OWN PORTFOLIO - AFFILIATED - AFTER MARCH 8

9.0.9.53.25-3 THIRD-PARTY PORTFOLIO - AFFILIATED - AFTER MARCH 8

Annex II to Circular Letter No. 3,611, of September 2, 2013.

Titles and subtitles of the Accounting Plan of the Institutions of the National Financial System (Cosif) used as the basis for calculating the special contributions to the Credit Guarantee Fund (FGC)

4.1.5.10.22-9 Unaffiliated - Without Certificate - With Special FGC Guarantee - With Receivables Assignment

4.1.5.10.23-6 Unaffiliated - Without Certificate - With Special FGC Guarantee - Without Receivables Assignment

4.1.5.10.32-2 Affiliated - Without Certificate - With Special FGC Guarantee - With Receivables Assignment

4.1.5.10.33-9 Affiliated - Without Certificate - With Special FGC Guarantee - Without Receivables Assignment