Circular No. 1380 — Creation of the 'Intermediated Fixed Income Securities' Account in the Accounting Plan of the National Financial System Institutions

CIRCULAR NO. 001380

We communicate that the Board of Directors of the Central Bank of Brazil, in a session held on 23.11.88, having regard to the provisions of Article 4, item XII, of Law No. 4.595 of 31.12.64, by competence delegated by the National Monetary Council, decided to create the account below in the Accounting Plan of the Institutions of the National Financial System (COSIF), to record fixed income titles acquired and sold (intermediated) on the same day, without any commitment to repurchase, which must show a zero balance at the end of the day:

1.3.1.05.00-2 INTERMEDIATED FIXED INCOME SECURITIES

1.3.1.05.03-3 Treasury Financial Letters

1.3.1.05.05-7 National Treasury Letters

1.3.1.05.10-5 National Treasury Obligations

1.3.1.05.15-0 Central Bank Letters

1.3.1.05.20-8 State and Municipal Securities

1.3.1.05.25-3 Bank Deposit Certificates

1.3.1.05.30-1 CDB - Linked Financial Institution

1.3.1.05.35-6 Exchange Letters

1.3.1.05.40-4 LC - Linked Financial Institution

1.3.1.05.45-9 Real Estate Letters

1.3.1.05.50-7 LI - Linked Financial Institution

1.3.1.05.55-2 Mortgage Letters

1.3.1.05.60-0 LH - Linked Financial Institution

1.3.1.05.65-5 Debentures

1.3.1.05.70-3 Eletrobrás Obligations

1.3.1.05.75-8 Agrarian Debt Securities

1.3.1.05.99-2 Others

2. This Circular will enter into force on the date of its publication.

Brasília-DF, November 24, 1988

Wadico Waldir Bucchi Keyler Carvalho Rocha Director Director