Resolution No. 222

INSTRUCTION NORMATIVE BCB No. 277, OF APRIL 5, 2022

Establishes the model for Document No. 13 - Monthly/Global Banking Statistics of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

The Head of the Department of Regulation of the Financial System (Denor), using the attribution conferred 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, and based on art. 12 of CMN Resolution No. 4,911, of May 27, 2021,

RESOLVES:

Art. 1º Commercial banks, multiple banks with commercial portfolios, and Caixa Econômica Federal must submit the Banking Statistics of the institution and of each of its branches, as referred to in art. 3 of CM Resolution No. 4,911, of May 27, 2021, to the Central Bank of Brazil in the form of Document No. 13 of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), in accordance with the Annex to this Instruction Normative.

Art. 2º In filling out codes 903, 905, and 907, the balances of values captured on behalf of affiliated societies through the institution's branch network must be reported.

Art. 3º The provisions of this Instruction Normative apply to accounting documents prepared from the base date of July 2022.

Art. 4º Circular Letter No. 2,030, of November 6, 1989, is hereby revoked.

Art. 5º This Instruction Normative enters into force on July 1, 2022.

João André Calvino Marques Pereira

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Annex 1

Document No. 13 - Monthly/Global Banking Statistics

Institution Name:	CNPJ/Institution:
Branch Name:	Sequence/Branch:
Branch Address/Neighborhood:	Base Date: //__
Municipality:
	Values in R$ 1.00
DISCRIMINATION		CODE	VALUE
ASSETS
LIQUIDITY		110
- CASH		111
- BANK DEPOSITS		112
- CENTRAL BANK - FREE RESERVES IN CASH		113
INTERBANK LIQUIDITY APPLICATIONS		120
SECURITIES AND FINANCIAL DERIVATIVE INSTRUMENTS		130
INTERBANK RELATIONSHIPS AND INTERDEPENDENCIES		140
- CORRESPONDENTS ABROAD		141
- CORRESPONDENTS IN THE COUNTRY		142
- OWN COLLECTION IN TRANSIT		144
- PAYMENT ORDERS		145
- VALUES OF AFFILIATES AND THIRD PARTIES IN TRANSIT		146
- BRANCHES IN THE COUNTRY		147
- INTERDEPENDENCY SUPPLIES		152
- OTHER INTERBANK RELATIONSHIPS AND INTERDEPENDENCIES		158
CREDIT OPERATIONS		160
- LOANS AND DISCOUNTED SECURITIES		161
- FINANCING		162
- AGRICULTURAL FINANCING		163
- AGROINDUSTRIAL FINANCING		167
- REAL ESTATE FINANCING		169
- OTHER CREDIT OPERATIONS		171
- OTHER CREDITS		172
- PROVISION FOR CREDIT OPERATIONS		174
- SPECIAL OPERATIONS		176
FINANCIAL LEASING		180
PROVISION FOR FINANCIAL LEASING OPERATIONS		184
OTHER VALUES AND ASSETS		190
PERMANENT		200
TOTAL ASSETS		399
LIABILITIES
DEMAND DEPOSITS – GOVERNMENTS		400
- PUBLIC SERVICES		401
- BUSINESS ACTIVITIES		402
- SPECIAL FROM THE NATIONAL TREASURY		403
DEMAND DEPOSITS - PRIVATE SECTOR		410
- OF NATURAL PERSONS		411
- OF LEGAL ENTITIES		412
- OF FINANCIAL SYSTEM INSTITUTIONS		413
- MANDATORY		415
- FOR INVESTMENTS		416
- LINKED		417
- OTHER DEPOSITS		418
- CREDITOR BALANCES IN LOAN AND FINANCING ACCOUNTS		419
SAVINGS DEPOSITS		420
INTERBANK DEPOSITS		430
- INTERBANK DEPOSITS		431
- TIME DEPOSITS		432
- OPEN MARKET CAPTURES		433
INTERBANK RELATIONSHIPS AND INTERDEPENDENCIES		440
- CORRESPONDENTS ABROAD		441
- CORRESPONDENTS IN THE COUNTRY		442
- OWN COLLECTION IN TRANSIT		444
- PAYMENT ORDERS		445
- VALUES OF AFFILIATES AND THIRD PARTIES IN TRANSIT		446
- BRANCHES IN THE COUNTRY		447
- INTERDEPARTMENTAL SUPPLIES		456
- OTHER INTERBANK RELATIONSHIPS AND INTERDEPENDENCIES		458
LIABILITIES FOR LOANS AND TRANSFERS		460
- CENTRAL BANK - FINANCIAL ASSISTANCE		461
- SPECIAL OPERATIONS		467
- OTHER LIABILITIES FOR LOANS AND TRANSFERS		468
FINANCIAL DERIVATIVE INSTRUMENTS		470
LIABILITIES FOR RECEIVABLES		480
- IOF		481
- PENSION CONTRIBUTIONS		482
- STATE AND MUNICIPAL TAXES		483
- FEDERAL TAXES		484
- FGTS		485
- OTHER RECEIVABLES		487
ADMINISTRATIVE CHECKS		490
OTHER LIABILITIES		500
EQUITY		610
INCOME STATEMENT ACCOUNTS		710
- CREDITOR ACCOUNTS		711
- (DEBTOR ACCOUNTS)		712	( )
TOTAL LIABILITIES		899
CAPTURE OF RESOURCES WITH THE USE OF THE FOLLOWING INSTRUMENTS:
SAVINGS BOOKLET		903
BILLS OF EXCHANGE		905
FIXED-TIME DEPOSITS (CDB AND RDB)		907
TOTAL (903 + 905 + 907)		900

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NOTE 180/2022–BCB/DENOR, OF MARCH 31, 2022

Justifies the proposal for the issuance of an instruction normative that establishes the model for Document No. 13 - Monthly/Global Banking Statistics of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

To the Head of Denor:

This Technical Note justifies the proposal for the issuance of an instruction normative, which establishes the model for Document No. 13 - Monthly/Global Banking Statistics of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), in accordance with the competence of the Department of Regulation of the Financial System (Denor), using the attribution conferred 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, and based on art. 12 of CMN Resolution No. 4,911, of May 27, 2021.

2. Initially, it is important to highlight that Decree No. 10,139, of November 28, 2019, established the obligation for federal direct, autarchic, and foundation public administration bodies and entities to review and consolidate normative acts issued within the scope of their respective competencies, in order to rationalize the regulatory process.

3. In light of the provisions of the aforementioned Decree, a task force was constituted within this Department to plan and execute the review of normative acts dealing with topics whose competence for drafting normative proposals lies with this Unit, according to the Internal Regulations of the Central Bank. In this review, the need to revoke Circular Letter No. 2,030, of November 6, 1989, which establishes, among other things, the model for Document No. 13 of Cosif, was identified.

4. Given that Document No. 13 - Monthly/Global Banking Statistics is submitted monthly to this autarchy by commercial banks, multiple banks with commercial portfolios, and Caixa Econômica Federal, as provided for in art. 3 of CMN Resolution No. 4,911, of 2021, according to the model currently established in Circular Letter No. 2030, of 1989, the present proposal for an instruction normative replicates the model currently provided for in this circular letter, with only some formatting adjustments, in order to keep it among the list of Cosif documents.

5. Finally, in compliance with the provisions of art. 5 of Law No. 13,874, of September 20, 2019, Decree No. 10,411, of June 30, 2020, determines that proposals for normative acts of general interest of economic agents formulated by federal direct, autarchic, and foundation public administration bodies and entities, as well as by collegiate bodies through the body or entity responsible for providing them with administrative support, must be preceded by a Regulatory Impact Analysis (RIA).

6. However, according to item VI of § 2 of art. 3 of the aforementioned Decree, the obligation of RIA does not apply to normative acts that aim to consolidate other norms on specific matters, without changes in merit. Thus, in light of this provision, the instruction normative now proposed is exempt from the preparation of an RIA.

For your consideration.

Uverlan Rodrigues Primo
Consultant

Agreed.

João André Calvino Marques Pereira
Department Head