Circular No. 3.403

CIRCULAR No. 003403 ------------------ Amends the Annex to Circular No. 3.327, of 2006, which lists the accounting headings and subheadings used as the calculation basis for contributions to the Credit Guarantee Fund (FGC). The Board of Directors of the Central Bank of Brazil, in a meeting held on 26 August 2008, based on arts. 9 of Law No. 4.595, of 31 December 1964, and 3, § 2, of Regulation Annex II to Resolution No. 3.251, of 16 December 2004, D E C I D E D: Art. 1 The Annex to Circular No. 3.327, of 26 September 2006, is amended, which lists the headings and subheadings of the Chart of Accounts for Institutions of the National Financial System (Cosif) used as the calculation basis for contributions to the Credit Guarantee Fund (FGC). Sole paragraph. The annex referred to in the caput must be considered as from the calculation of contributions for the month of August 2008. Art. 2 Institutions that collected the contribution to the FGC for the month of July 2008 considering the balances of accounting headings 4.3.2.25.00-0 and 4.3.2.35.00-7 may offset in the collection for the month of August 2008 the amount of the collection made in excess based on those balances. Art. 3 This circular enters into force on the date of its publication. Brasília, 28 August 2008. Alexandre Antonio Tombini Director Annex to Circular No. 3.403, of 28 August 2008 Headings and subheadings of the Chart of Accounts for Institutions of the National Financial System (Cosif) used as the calculation basis for contributions to the Credit Guarantee Fund (FGC) 4.1.1.05.00-5 DEMAND DEPOSITS OF RELATED PARTIES 4.1.1.10.00-7 DEPOSITS OF NATURAL PERSONS 4.1.1.20.00-4 DEPOSITS OF LEGAL PERSONS 4.1.1.25.00-9 DEPOSITS OF COMPANIES LOCATED IN EXPORT PROCESSING ZONES - ZPE 4.1.1.30.00-1 DEPOSITS OF INSTITUTIONS OF THE FINANCIAL SYSTEM 4.1.1.40.00-8 GOVERNMENT DEPOSITS 4.1.1.45.00-3 TRAVELER'S CHECKS 4.1.1.50.00-5 CERTIFIED CHECKS 4.1.1.55.00-0 PAYROLL CHECKS 4.1.1.75.00-4 COMPULSORY DEPOSITS 4.1.1.77.00-2 COMPULSORY DEPOSITS OF RELATED PARTIES 4.1.1.80.00-6 DEPOSITS FOR INVESTMENTS ARISING FROM TAX INCENTIVES 4.1.1.85.00-1 LINKED DEPOSITS 4.1.1.90.00-3 CREDIT BALANCES IN LOAN AND FINANCING ACCOUNTS 4.1.2.10.00-0 FREE SAVINGS DEPOSITS - NATURAL PERSONS 4.1.2.20.00-7 FREE SAVINGS DEPOSITS - LEGAL PERSONS 4.1.2.25.00-2 SAVINGS DEPOSITS OF RELATED PARTIES 4.1.2.30.00-4 PECULIUM SAVINGS DEPOSITS 4.1.2.35.00-9 SAVINGS DEPOSITS OF INSTITUTIONS OF THE FINANCIAL SYSTEM 4.1.2.40.00-1 PROGRAMMED SAVINGS DEPOSITS 4.1.2.50.00-8 SAVINGS DEPOSITS - MULTIPLE AMOUNTS 4.1.2.60.00-5 LINKED SAVINGS DEPOSITS 4.1.2.80.00-9 SPECIAL SAVINGS DEPOSITS 4.1.4.10.00-6 DEPOSITS WITH PRIOR NOTICE 4.1.5.10.10-2 With Certificate 4.1.5.10.20-5 Non-Related Parties - Without Certificate 4.1.5.10.30-8 Related Parties - Without Certificate 4.1.5.10.40-1 Institutions of the Financial System - Without Certificate 4.1.5.30.00-3 TIME DEPOSITS WITH AUTOMATIC RENEWAL 4.1.9.10.00-1 INVESTMENT DEPOSITS 4.2.1.10.80-0 Own-Issue
Securities 4.3.1.10.00-5 OBLIGATIONS UNDER ACCEPTANCES OF BILLS OF EXCHANGE 4.3.2.10.00-8 OBLIGATIONS UNDER ISSUE OF REAL ESTATE LETTERS 4.3.2.25.00-0 OBLIGATIONS UNDER ISSUE OF MORTGAGE LETTERS 4.3.2.35.00-7 OBLIGATIONS UNDER ISSUE OF REAL ESTATE CREDIT LETTERS 4.9.9.25.00-5 OBLIGATIONS UNDER OFFICIAL AGREEMENTS 4.9.9.27.00-3 OBLIGATIONS UNDER PROVISION OF PAYMENT SERVICES 6.2.1.10.00-0 APE - FREE SAVINGS DEPOSITS - NATURAL PERSONS 6.2.1.20.00-7 APE - FREE SAVINGS DEPOSITS - LEGAL PERSONS 6.2.1.25.00-2 APE - SAVINGS DEPOSITS OF RELATED PARTIES 6.2.1.30.00-4 APE - PECULIUM SAVINGS DEPOSITS 6.2.1.35.00-9 APE - SAVINGS DEPOSITS OF INSTITUTIONS OF THE FINANCIAL SYSTEM FINANCIAL SYSTEM 6.2.1.40.00-1 APE - PROGRAMMED SAVINGS DEPOSITS 6.2.1.50.00-8 APE - SAVINGS DEPOSITS - MULTIPLE AMOUNTS 6.2.1.60.00-5 APE - LINKED SAVINGS DEPOSITS 6.2.1.80.00-9 APE - SPECIAL SAVINGS DEPOSITS