Circular No. 3.726

The Collegiate Board of the Central Bank of Brazil, in a session held on 5 November 2014, based on the provisions of arts. 10, item IX, with the renumbering given by Law No. 7.730, of 31 January 1989, 11, item VII, and 37 of Law No. 4.595, of 31 December 1964,

R E S O L V E S :

Art. 1 Financial institutions and other institutions authorized to operate by the Central Bank of Brazil, except credit unions and microentrepreneur and small business credit societies, without prejudice to the submission of the information referred to in Circular No. 3.398, of 23 July 2008, must submit monthly to this Autarchy information on the calculation of the Reference Equity (PR) and the amount of risk-weighted assets (RWA), based on their individual financial statements or, in the case of institutions that are part of a financial conglomerate, based on the consolidated financial statements of the respective conglomerate, in accordance with the Chart of Accounts for Institutions of the National Financial System (Cosif).

Sole paragraph. The information mentioned in the caput must be submitted by the December 2017 base date.

Art. 2 The Department of Monitoring of the Financial System (Desig) is authorized to establish the form and deadline for submission of the information referred to in art. 1, as well as to waive its submission on a date prior to that provided for in the sole paragraph of art. 1, with the objective of streamlining the flow of information.

Art. 3 This Circular enters into force on the date of its publication, producing effects as of the January 2015 base date.

Anthero de Moraes Meirelles Luiz Edson Feltrim Director of Supervision Director of Regulation, substitute