Circular Letter No. 3810 — Discloses Procedures for Remitting Information Regarding Circulars Nos. 3,819 and 3,820 of December 14, 2016, by Financial Institutions and Other Institutions Authorized to Operate by the Central Bank of Brazil in Extrajudicial Liquidation Regime

The Head of the Financial System Monitoring Department (Desig), using the authority granted by Articles 23, item I, letter 'a', and 77, item III of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84,287 of February 27, 2015, and the Head of the Resolution Regimes Department (Deres), using the authority granted by Articles 23, item I, letter 'a', and 92, item I of said Regulations, and considering the provisions of Circulars Nos. 3,819 and 3,820 of December 14, 2016, and Resolution No. 4,516 of August 24, 2016,

RESOLVE:

Article 1. The submission of the information referred to in Article 5 of Circular No. 3,819 and items I and II of Article 2 of Circular No. 3,820, of December 14, 2016, must be carried out by financial institutions and other institutions authorized to operate by the Central Bank of Brazil in extrajudicial liquidation regime and by consortium administrators in extrajudicial liquidation regime through documents with code 4096 – Opening Balance Sheet of the Extrajudicial Liquidation Regime and 4090 – Special Subsidiary Ledger of the Liquidant’s Substitute, with the coding of the Document Catalog (Cadoc) and its other characteristics, as per the annex to this Circular Letter.

Article 2. The institutions referred to in Article 1 must use the accounting titles provided in the Accounting Plan of the Institutions of the National Financial System (Cosif) destined for companies in extrajudicial liquidation, whereby:

I - document 4096 must be prepared based on the accounting plan of document 4016;

II - document 4090 must be prepared based on the accounting plan of document 4010.

Article 3. The submission of the documents mentioned in Article 1 must only be carried out after the institution certifies that there will be no impediment to its reception by the automatic checks existing in the systems used for this procedure.

Sole Paragraph. The detail of the checks referred to in this article is available at the address http://www.bcb.gov.br/fis/info/CriticasCosif.pdf.

Article 4. This Circular Letter enters into force on the date of its publication.

Gilneu Francisco Astolfi Vivan Antonio Augusto Pinto Pinheiro

Head of Desig Head of Deres, substitute

Annex to Circular Letter No. 3,810, of March 15, 2017.

Coding in the Document Catalog (Cadoc) and its other characteristics:

Code and name of Documents:

4096 - Opening Balance Sheet of the Extrajudicial Liquidation Regime

4090 - Special Subsidiary Ledger of the Liquidant’s Substitute

Submission Frequency: Occasional.

Deadline for Submission: up to sixty days from the respective base date.

Base Date:

4096 - corresponds to the date of the decree of the extrajudicial liquidation regime

4090 - corresponds to the date of the substitution of the liquidant

Responsible Unit for the Trusteeship: Deres.

Submission Method: Electronic means.

System for Submission: File Transfer System (STA), as per Circular Letter No. 3,588 of March 18, 2013, available on the Central Bank of Brazil’s Internet page, at the address https://sta.bcb.gov.br/sta/.

Format for Submission: txt.

Additional Elements for Submission: Layouts and filling instructions available on the Central Bank of Brazil’s Internet page at the address http://www.bcb.gov.br/?LEIAUTES.

Electronic Address for Resolving Doubts Regarding Submission and Filling of the Document: ntbho.deres@bcb.gov.br.

Origin of Document:

Document	Cadoc Code	Segments	Subsegments
4096	74.1.9.026-9	Companies in extrajudicial liquidation	Financial Institutions and Consortium Administrators
4090	74.1.9.025-2	Companies in extrajudicial liquidation	Financial Institutions and Consortium Administrators