INSTRUCTION NORMATIVE BCB NO. 142, OF AUGUST 16, 2021

Discloses the procedures for sending financial statements by institutions in extrajudicial liquidation regime, as provided for in Resolution BCB No. 13, of September 9, 2020.

The Head of the Resolution and Sanctioning Action Department (Derad) and the Head of the Financial System Monitoring Department (Desig), in the exercise of the authority conferred upon them by art. 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84,287, of February 27, 2015, based, respectively, on arts. 94-A, item I, and 77, item III, of the aforementioned Regulations, and considering the provisions of Resolution BCB No. 13, of September 9, 2020,

RESOLVE:

Art. 1 The financial statements referred to in art. 15 of Resolution BCB No. 13, of September 9, 2020, must be sent to the Central Bank of Brazil by institutions in extrajudicial liquidation regime decreed by this Authority, through the documents with the codes specified below, in accordance with the annex to this Instruction Normative:

I - 4090 - Special Trial Balance for Liquidator Substitution; and

II - 4096 - Opening Balance Sheet for Extrajudicial Liquidation Regime.

Art. 2 The institutions referred to in art. 1 must use the accounting titles provided for in the Regulated Institutions Accounting Standard of the Central Bank of Brazil – Cosif, defined in Instruction Normatives BCB Nos. 426, 427, 428, 429, 430, 431, 432 and 433, all of December 1, 2023, intended for companies in extrajudicial liquidation, whereby:

I - the document with code 4090 must be prepared based on the accounting plan of document code 4010; and

II - the document with code 4096 must be prepared based on the accounting plan of document code 4016.

Art. 3 The sending of the documents mentioned in art. 1 may only be carried out after the institution certifies that there will be no impediment to its reception due to entry critiques, according to the Quality Process Systematic available on the Central Bank of Brazil's website at https://www.bcb.gov.br/estabilidadefinanceira/sistemacosif.

Art. 4 Circular Letter No. 3,810, of March 15, 2017, is hereby revoked.

Art. 5 This Instruction Normative enters into force on September 1, 2021.

Climerio Leite Pereira
Head of Derad

Gilneu Francisco Astolfi Vivan
Head of Desig

Annex to Instruction Normative BCB No. 142, of August 16, 2021

Code and name of the Documents: 4090 - Special Trial Balance for Liquidator Substitution;

4096 - Opening Balance Sheet for Extrajudicial Liquidation Regime;

Periodicity of Sending: Occasional;

Deadline for Sending: up to sixty days from the respective base date;

Base Date: 4090 - corresponds to the date of liquidator substitution;

4096 - corresponds to the date of the decree of the extrajudicial liquidation regime;

Unit Responsible for the Curatorship: Derad;

Method of Sending: Electronic means;

System for Sending: File Transfer System (STA), available on the Central Bank of Brazil's website at https://sta.bcb.gov.br/sta/;

Sending Format: XML (Extensible Markup Language).

Validation of Sending: Anticipated.

Sending Validation Schema: XSD (XML Schema Definition).

Additional Elements for Sending: XML format layout, XSD validation schemas, validator program, and filling instructions, available on the Central Bank of Brazil's website at https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

Electronic Address for Resolving Questions about Sending and Filling the Document: derad.digep@bcb.gov.br.