Instruction Normative BCB No. 362 — Amends the Filling Instructions for Document Code 2062 - Individual Operational Limits Statement (DLI)

Resolution No. 222

INSTRUCTION NORMATIVE BCB NO. 362, OF MARCH 21, 2023

Amends the Filling Instructions for document code 2062 - Individual Operational Limits Statement (DLI), governed by Instruction Normative BCB No. 85, of March 10, 2021.

The Head of the Department of Financial System Monitoring (Desig), in the exercise of the authority 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, based on Art. 77, item III, of said Regulations, and considering the provisions of Resolution CMN No. 5,060, of February 16, 2023, Resolution BCB No. 69, of February 10, 2021, and Instruction Normative BCB No. 85, of March 10, 2021,

RESOLVES:

Art. 1º A new version of the Filling Instructions for document code 2062 - Individual Operational Limits Statement (DLI), available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd, shall enter into force, starting from the April 2023 reporting base, with the following modifications:

I - in Chapter II - General Guidelines:

a) alteration of normative citation in item 3;

b) renumbering of items 5 to 12; and

c) alteration of item 8-a;

II - in Chapter IV - Specific Guidelines:

a) inclusion of normative citation in items 1 and 1-c; and

b) alteration of items 1-b and 1-c;

III - in Chapter V - Tables - Table 003 - Accounts:

a) item A) Detailing of the Minimum Net Worth Limit:

1. inclusion of item A1) Detailing of the Minimum Net Worth Limit of Commercial Banks and Multiple Banks, with inclusion of descriptions and specific normative bases for the accounts: 6.00.00, 6.10.00, 6.10.01, 6.10.02, 6.10.90, 6.90.00, 6.90.01, 6.90.02, 6.90.03, 6.90.08, 6.90.90 and 6.90.90.01;

2. inclusion of item A2) Detailing of the Minimum Net Worth Limit of Securities and Values Brokerage Companies, Securities Distribution Companies and Currency Brokerage Companies, with inclusion of descriptions and specific normative bases for the accounts: 6.00.00, 6.10.00, 6.10.01, 6.10.02, 6.10.90, 6.10.91, 6.90.00, 6.90.05, 6.90.10, 6.90.10.01, 6.90.10.10, 6.90.10.11, 6.90.10.20, 6.90.10.21, 6.90.90.01 and 6.90.90.02;

3. inclusion of item A3) Detailing of the Minimum Net Worth Limit of Investment Banks and Development Banks, with inclusion of descriptions and specific normative bases for the accounts: 6.10.90, 6.90.00, 6.90.02 and 6.90.08;

4. inclusion of item A4) Detailing of the Minimum Net Worth Limit of Leasing Companies, Real Estate Companies, and Credit, Financing and Investment Companies, with inclusion of descriptions and specific normative bases for the accounts: 6.00.00, 6.10.00, 6.10.01, 6.10.02, 6.10.90, 6.10.91, 6.90.00 and 6.90.03;

5. inclusion of item A5) Detailing of the Minimum Net Worth Limit of Mortgage Companies, with inclusion of descriptions and specific normative bases for the accounts: 6.00.00, 6.10.00, 6.10.01, 6.10.02, 6.10.90 and 6.90.00; and

6. inclusion of item A6) Detailing of the Minimum Net Worth Limit of Exchange Banks, with inclusion of descriptions and specific normative bases for the accounts: 6.00.00, 6.10.00, 6.10.01, 6.10.02, 6.10.90 and 6.90.00;

b) item B) Detailing of the Minimum Paid-in Capital Limit: alteration of the normative base (NB) of accounts 8.00.00, 8.10.00 and 8.90.00.

Art. 2º This Instruction Normative enters into force on April 1, 2023.

Gilneu Francisco Astolfi Vivan

NOTE

The Individual Operational Limits Statement (DLI), document code 2062, whose normative base is Resolution BCB No. 69, of February 10, 2021, reflects the prudential regulation provided for in several resolutions issued by the National Monetary Council (CMN) and the Central Bank of Brazil (BCB), and Instruction Normative BCB (IN BCB) No. 85, of March 10, 2021, aims to present, in a synthetic manner, the procedures for sending information regarding the detailing of the calculation of individual limits monitored by the BCB, at the reporting base date.

2. On February 16, 2023, Resolution CMN No. 5,060 was published, which provides for the organization and functioning of commercial banks and multiple banks. In view of this regulation and other already issued regulations that have dealt with specific segments, this IN BCB promotes the following adjustments in the filling instructions:

I - text and normative citation alterations in Chapters II - General Guidelines, and IV - Specific Guidelines;

II - exclusion of mentions of Banco do Brasil, Caixa Econômica Federal and the National Bank for Economic and Social Development from the text dealing with the calculation of the Minimum Net Worth and Minimum Paid-in Capital limits, since these limits, as defined in said Resolution, do not apply to these entities;

III - breakdown of item A – Detailing of the Minimum Net Worth Limit, of Table 003 – Accounts, of Chapter V – Tables, segregating information by segment, with more specific wordings and normative bases for the accounts of each segment.

3. The alterations subject to this IN BCB are restricted to the filling instructions for document 2062, therefore, there is no new information collection. It should be noted that these alterations reduce regulatory costs for financial institutions and other institutions authorized to operate by the Central Bank of Brazil subject to the preparation and submission of the DLI, as they simplify the calculation of individual limits and may reduce the capital requirement, given the alteration promoted by Resolution CMN No. 5,060, of 2023.

4. Decree No. 10,411, of June 30, 2020, regulates the carrying out of regulatory impact analysis (AIR) as a prerequisite for the issuance of normative acts. However, in its Art. 4º, said decree establishes the hypotheses for exemption from carrying out AIR. This IN BCB falls under the hypotheses provided for in item II, normative act intended to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives; and in item VII, - normative act that reduces requirements, obligations, restrictions, requests or specifications with the objective of reducing regulatory costs. Thus, based on items II and VII of Art. 4º of Decree No. 10,411, of 2020, I understand that the issuance of this IN BCB is exempt from carrying out AIR.

Gilneu Francisco Astolfi Vivan
Head of the Department of Financial System Monitoring (Desig)