Circular No. 3.097

CIRCULAR N. 003097 ------------------ Provides for the remittance of financial statements. The Collegiate Board of the Central Bank of Brazil, in a session held on 6 March 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 having regard to 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, with the wording amended by Circular 3.049, of 19 July 2001, D E C I D E D: Art. 1 From the base date of March 2002, inclusive, financial institutions, the other institutions authorized to operate by the Central Bank of Brazil and consortium administrators must observe the following deadlines for delivery to the Central Bank of Brazil of the documents specified below in the form provided for in the Accounting Plan for Institutions of the National Financial System - Cosif: I - monthly: a) by the thirteenth day of the month following the respective base date, the Economic-Financial Statistics - ESTFIN, doc 15 of Cosif, Cadoc 4150; b) by the eighteenth day of the month following the respective base dates: 1. Consolidated Consortium Resources Statement, doc 6 of Cosif, Cadoc 4110; 2. Consolidated Statement of Changes in Group Available Funds, doc 7 of Cosif, Cadoc 4350; 3. Monthly Banking Statistics, doc 13 of Cosif, Cadoc 4500; 4. Global Banking Statistics, doc 13 of Cosif, Cadoc 4510; 5. Analytical Balance Sheet - Individualized Position of Branches Abroad, doc 18 of Cosif, Cadoc 4180; 6. Consolidated Analytical Balance Sheet - Consolidated Position of Branches Abroad, doc 18 of Cosif, Cadoc 4780; 7. Analytical Balance Sheet - Individualized Position of Equity Interests Abroad, doc 18 of Cosif, Cadoc 4183; c) by the last business day of the subsequent month, for the base dates of March, June, September and December, and by the eighteenth day of the subsequent month, for the other base dates: 1. Analytical Balance Sheet, doc 1 of Cosif, Cadoc 4010; 2. Consolidated Analytical Balance Sheet - Consolidated Position of Head Office and Branches Abroad, doc 1 of Cosif, Cadoc 4020; d) by the last business day of the subsequent month, for the base dates of March, June, September and December, and by the 23rd day of the subsequent month, for the other base dates, the Consolidated Analytical Balance Sheet - Operational Consolidation of Financial Conglomerate, including Branches and Equity Interests Abroad, doc 4 of Cosif, Cadoc 4040; e) within 45 days after the respective base date, the Economic-Financial Consolidated - Conef, doc 5 of Cosif, Cadoc 4050; II - semiannually: a) by the eighteenth day of the month following the base dates of 30 June and 31 December: 1. Analytical Balance Sheet - Individualized Position of Equity Interests Abroad, doc 19 of Cosif, Cadoc 4186; 2. Analytical Balance Sheet - Individualized Position of Branches Abroad,
doc 19 of Cosif, Cadoc 4196; 3. Consolidated Analytical Balance Sheet - Consolidated Position of Branches Abroad, doc 19 of Cosif, Cadoc 4796; b) by the last business day of the month following the base dates of 30 June and 31 December: 1. Analytical Balance Sheet, doc 1 of Cosif, Cadoc 4016; 2. Consolidated Analytical Balance Sheet - Consolidated Position of Head Office and Branches Abroad, doc 1 of Cosif, Cadoc 4026; 3. 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 - ESTFIN, Cadoc 4150, does not apply to securities brokerage firms, exchange brokerage firms, securities distribution firms, microentrepreneur credit firms, 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 When the deadlines referred to in this article coincide with a non-business day, they will be automatically postponed to the next business day. Paragraph 6 When reconciling the document Economic-Financial Statistics - ESTFIN, Cadoc 4150, with the respective Analytical Balance Sheet, divergences of at most 5% (five percent) per risk level and 2.5% (two point five percent) in the total of the ESTFIN document are allowed. Paragraph 7 Accounting or off-accounting statements submitted with filling, content or technical specification errors will be returned and must be resubmitted within the regulatory deadline. Art. 2 The art. 2 of Circular 2.984, of 15 June 2000, is amended, which shall come into force with the following wording: "Art. 2 The Conef must be sent monthly to the Department of Registration and Information of the National Financial System (Decad), as from the base date of July 2000, observing the following coding of the Catalog of Documents - Cadoc: Segments Cadoc Codes development agencies 05.1.3.005-4 savings and loan associations 12.1.3.007-8 commercial banks 20.1.3.007-7 development banks 22.1.3.007-5 investment banks 24.1.3.007-3 multiple banks 26.1.3.005-7 National Bank for Economic and Social Development 28.0.3.007-6 Federal Savings Bank 38.0.3.007-3 mortgage companies 39.1.3.005-1 leasing companies 77.1.3.005-1 brokerage firms 79.1.3.005-9 credit, financing and investment companies 81.1.3.005-4 real estate credit companies 83.1.3.007-6 distributing companies 85.1.3.005-0." (NR) Art. 3 This circular enters into force on the date of its publication. Art. 4 Circular
3.077, of 7 January 2002, is revoked, without prejudice to the adoption of the appropriate measures, governed by Resolution 2.901, of 31 October 2001, and the regulatory basis and the 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, shall have this circular as their reference. Brasília, 6 March 2002. Sérgio Darcy da Silva Alves Director