Circular Letter No. 3875 — Defines the content and format for the disclosure of the Asset Portfolio Statement (DCA)

The Head of the Department of Financial System Regulation (Denor), using the authority conferred by Article 23, item I, letter "a", combined with Article 116, item I, letter "e", of the Internal Regulations of the Central Bank of Brazil, attached to Ordinance No. 84,287, of February 27, 2015, based on item 4 of Circular No. 1,540, of October 6, 1989, and considering the provisions of Circular No. 3,866, of December 13, 2017,

R E S O L V E :

Art. 1º The institution issuing a Guaranteed Mortgage Letter (LIG) must disclose the Asset Portfolio Statement (DCA), in accordance with the content and format defined in Annex 1 of this Circular Letter.

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

              Sílvia Marques de Brito e Silva

ANEXO 1

ASSET PORTFOLIO STATEMENT (DCA)

Position as ___ /___ /___

                  LIG Issuance Program:

Table 1: Individual and consolidated data (in R$ thousand)

ASSETS/LIGs	NOMINAL VALUE	STRESSED PRESENT VALUE	FAIR VALUE
1. REAL ESTATE CREDITS (book value, net of loss provisions, observing Art. 9 of Res. 2,682/1999 and Arts. 19, I, and 20, I, II, III and IV, of Res. 4,598/2017)
1.1 Eligible Amount (Arts. 20 and 24 of Res. 4,598/2017)
1.1.1 Acquisition
1.1.1.1 Residential
1.1.1.2 Non-Residential
1.1.2 Construction
1.1.2.1 Residential
1.1.2.2 Non-Residential
1.1.3 Production
1.1.3.1 Residential
1.1.3.2 Non-Residential
1.1.4 Home Equity
1.2 Ineligible Amount (Arts. 20 and 24 of Res. 4,598/2017)
2. SECURITIES ISSUED BY THE NATIONAL TREASURY (Art. 19, II, of Res. 4,598/2017)
2.1 LFT
2.2 NTN
2.2.1 NTN – A
2.2.2 NTN – B
2.2.3 NTN – C
----
2.2.n NTN – n
2.3 LTN
----
3. DERIVATIVE INSTRUMENTS (Art. 19, III, of Res. 4,598/2017)
4. FINANCIAL AVAILABILITY (Art. 19, IV, of Res. 4598/2017)
5. TOTAL ASSET PORTFOLIO (1+2+3+4)
6. LIQUIDITY RESERVE (Art. 44 of Res. 4598/2017)
7. ADJUSTED TOTAL ASSET PORTFOLIO FOR REQUIREMENT VERIFICATION (5-6-1.2)
8. LIGS IN CIRCULATION
8.1 Series A
8.2 Series B
----
8.n Series n
9. TRUSTEE REMUNERATION (Arts. 27 and 61 of Res. 4,598/2017)

Table 2: Verification of composition and sufficiency requirements

REQUIREMENTS	RESULT (%)
10. COMPOSITION (Art. 25 of Res. 4,598/2017)
11. SUFFICIENCY
11.1 Nominal (Art. 28, I, of Res. 4,598/2017)
11.2 Stressed Present Value (Art. 28, II, of Res. 4,598/2017)

Table 3: Verification of maturity requirement

WEIGHTED AVERAGE MATURITY	RESULT (MONTHS)
12. OF THE ASSET PORTFOLIO (Art. 31 of Res. 4,598/2017)
13. OF LIGS IN CIRCULATION (Art. 7, sole paragraph, of Res. 4,598/2017)

Table 4: Verification of liquidity requirement (R$ thousand)

COMPONENTS	VALUE
14. LIQUID ASSETS (Art. 32 of Res. 4,598/2017)
15. LIQUIDITY NEED (Art. 33 of Res. 4,598/2017)

		____________________________________
		Place and Date
_______________________________________		____________________________________
Director responsible for LIG issuance operation		Accounting Professional CRC: CPF: