Circular No. 3.077

CIRCULAR N. 003077 ------------------ Provides for the submission of financial statements. The Collegiate Board of the Central Bank of Brazil, in a session held on 4 January 2002, based on art. 4, item XII, of Law 4.595, of 31 December 1964, by competence delegated by the National Monetary Council, by act of 19 July 1978, and in view of the provisions of Resolution 2.901, of 31 October 2001, in arts. 12 of Circular 2.381, of 18 November 1993, and 28 of the Regulation annexed to Circular 2.616, of 18 September 1995, as amended by Circular 3.049, of 19 July 2001, D E C I D E D: Art. 1 From the base date of 31 December 2001, inclusive, financial institutions, other institutions authorized to operate by the Central Bank of Brazil and consortium administrators must observe the following deadlines for delivery to this Central Bank of the documents specified below in the form provided for in the Accounting Plan for Institutions of the National Financial System - Cosif: I - monthly, by the thirteenth day of the month following the respective base date, the Economic-Financial Statistics, doc. 15 of Cosif, Cadoc 4150; II - monthly, by the eighteenth day of the month following the respective base dates: a) Analytical Balance Sheet, doc. 1 of Cosif, Cadoc 4010; b) Consolidated Analytical Balance Sheet - Consolidated Position of Head Office and Branches Abroad, doc. 1 of Cosif, Cadoc 4020; c) Consolidated Consortium Resources Statement, doc. 6 of Cosif, Cadoc 4110; d) Analytical Balance Sheet - Individualized Position of Branches Abroad, doc. 18 of Cosif, Cadoc 4180; e) Consolidated Statement of Changes in Group Available Funds, doc. 7 of Cosif, Cadoc 4350; f) Monthly Banking Statistics, doc. 13 of Cosif, Cadoc 4500; g) Global Banking Statistics, doc. 13 of Cosif, Cadoc 4510; h) Consolidated Analytical Balance Sheet - Consolidated Position of Branches Abroad, doc. 18 of Cosif, Cadoc 4780; III - quarterly, by the eighteenth day of the month following the respective base date, the Analytical Balance Sheet - Individualized Position of Equity Interests Abroad, doc. 18 of Cosif, Cadoc 4183; IV - semiannually, by the eighteenth day of the month following the respective base dates of 30 June and 31 December: a) Analytical Balance Sheet, doc. 1 of Cosif, Cadoc 4016; b) Consolidated Analytical Balance Sheet - Consolidated Position of Head Office and Branches Abroad, doc. 1 of Cosif, Cadoc 4026; c) Analytical Balance Sheet Analytical - Individualized Position of Equity Interests Abroad, doc. 19 of Cosif, Cadoc 4186; d) Analytical Balance Sheet - Individualized Position of Branches Abroad, doc. 19 of Cosif, Cadoc 4196; e) Consolidated Analytical Balance Sheet - Consolidated Position of Branches Abroad, doc. 19 of Cosif, Cadoc 4796; f) Consolidated Analytical Balance Sheet - Operational Consolidation of Financial Conglomerate, including Branches and Equity Interests Abroad, doc. 4 of Cosif, Cadoc 4040; g) Consolidated Analytical Balance Sheet - Operational Consolidation
of Financial Conglomerate, including Branches and Equity Interests Abroad, doc. 4 of Cosif, Cadoc 4046. Paragraph 1 Investment funds must provide only the document Analytical Balance Sheet, Cadoc 4010. Paragraph 2 The documents Consolidated Consortium Resources Statement, Cadoc 4110, and Consolidated Statement of Changes in Group Available Funds, Cadoc 4350, must be provided only by consortium administrators. Paragraph 3 The document Economic-Financial Statistics, Cadoc 4150, does not apply to securities brokerage firms, exchange brokerage firms, securities distribution firms, microentrepreneur credit companies, credit cooperatives and consortium administrators. Paragraph 4 The documents Monthly Banking Statistics, Cadoc 4500, and Global Banking Statistics, Cadoc 4510, must be provided by commercial banks, multiple banks with commercial portfolio and Caixa Econômica Federal. Paragraph 5 The document Consolidated Analytical Balance Sheet, Cadoc 4040, referred to in item IV, subitem -f-, must be submitted monthly by institutions that calculate operational limits on a consolidated basis. Paragraph 6 When the deadlines referred to in this article coincide with a non-business day, they will be automatically postponed to the immediately subsequent business day. Paragraph 7 Accounting or off-accounting statements submitted with filling, content or technical specification errors will be returned. Paragraph 8 The return referred to in the previous paragraph does not exempt the institution from maintaining compliance with the submission deadlines defined in this circular. Art. 2 This circular enters into force on the date of its publication. Art. 3 Circulars 2.946, of 27 October 1999, and 3.051, of 2 August 2001, are revoked, without prejudice to the adoption of appropriate measures, governed by Resolution 2.901, of 31 October 2001, with the regulatory basis and citations contained in Communiqués 7.167, of 22 December 1999, and 8.134, of 11 January 2001, and Circulars 2.964, of 3 February 2000, and 3.046, of 12 July 2001, now having this circular as their reference. Brasília, 7 January 2002 Sérgio Darcy da Silva Alves Director