Circular Letter No. 3852 — Details accounting items for calculating the simplified risk-weighted assets (RWAS5) portion for gold, foreign currency, and exchange rate exposure

Circular Letter No. 3852 specifies the accounting accounts used to calculate the simplified risk-weighted assets (RWAS5) exposure components for gold, foreign currency, and exchange rate exposures. It mandates that gold applications correspond to account 1.1.4.00.00-8, foreign currency liquidity to account 1.1.5.00.00-1, purchased exchange to be settled to account 1.8.2.06.00-9 net of account 1.8.2.07.00-8, and sold exchange to be settled to account 4.9.2.05.00-0 net of account 4.9.2.06.00-9. This regulation enters into force on February 18, 2018.

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The Head of the Prudential and Exchange Regulation Department (Dereg), acting in substitution, using the powers conferred by Article 23, item I, letter "a"; and Article 118, item I, letter "a" of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 95,818, of December 4, 2017, and having in view the provisions of Article 11, sole paragraph, of Resolution No. 4,606, of October 19, 2017,

R E S O L V E:

Art. 1º The components of the exposure related to investment in gold, foreign currency, and assets and liabilities subject to exchange rate variation (EXPSimp), mentioned in Article 2, §1º, of Circular Letter No. 3,861, of December 7, 2017, must be calculated, in accordance with the Accounting Plan of the Institutions of the Financial System (Cosif), as follows:

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Lineage: Superseded

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Timeline

Amended 3 times · last 2025-01-28

2025-01-28BCBInstruction Normative BCB No. 584 — Details Accounting Items for Simplified Reference Equity Requirements and Risk-Weighted Assetssupersedes
2023-06-06BCBNormative Instruction BCB No. 388 — Amends the text of Circular Letters Nos. 3,850, 3,851, 3,852, 3,853 and 3,854, all dated December 19, 2017amends
2021-10-13BCBNormative Instruction BCB No. 173 of October 13, 2021amends

Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works