2017-12-19 | Carta Circular 3853

Added 2026-09-28

Circular Letter No. 3853 — Details Accounting Items for Calculating the Risk-Weighted Assets Component (RWAS5) for Credit Risk Exposures under the Simplified Standardized Approach

The Central Bank of Brazil specifies the accounting items from the National Financial System Accounting Plan (Cosif) that must be included in the calculation of risk-weighted assets (RWAS5) for credit risk exposures under the simplified standardized approach. The regulation details the specific account codes for components such as cash, foreign currency, gold, government securities, interbank deposits, and various credit operations. This directive applies to financial institutions subject to the simplified capital requirement calculation and enters into force on February 18, 2018.

Brazil

Banco Central do Brasil

BCB published 15 documents in the last 30 days — get each new one by email the day it lands.

The Acting Head of the Department of Prudential and Exchange Regulation (Dereg), in exercise of 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 considering the provisions of Article 11, sole paragraph, of Resolution No. 4,606, of October 19, 2017,

R E S O L V E:

Art. 1° The value of credit risk exposures subject to the calculation of the capital requirement through the simplified standardized approach (RWARCSimp), as provided for in Circular No. 3,862, of December 7, 2017, must be composed, in accordance with the Accounting Plan of the Institutions of the National Financial System (Cosif), of the following components:

Read the rest free, and get an email when BCB publishes again

Email me when BCB publishes something newOne email per publication, same day. Sign in below to keep reading.

Lineage: Superseded

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Timeline

Amended 6 times · last 2025-01-28

2025-01-28BCBInstruction Normative BCB No. 584 — Details Accounting Items for Simplified Reference Equity Requirements and Risk-Weighted Assetssupersedes
2024-09-11BCBNormative Instruction BCB No. 521 — Amends Circular Letter No. 3,853 of December 19, 2017amends
2024-03-28BCBBCB Normative Instruction No. 460 of March 28, 2024amends
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