Instruction Normative BCB No. 532 — Amends Instruction Normative BCB No. 385 of May 30, 2023

Resolution No. 222

INSTRUCTION NORMATIVE
BCB No. 532, OF OCTOBER 24, 2024

Amends
Instruction Normative BCB No. 385, of May 30, 2023.

The Head of the Department of Prudential and Exchange Regulation (Dereg), Substitute, in the exercise of the powers conferred upon her by arts. 23, item I, letter “a”, and 119, item I, letter “d”, of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, and having in view the provisions of art. 56, of Resolution No. 4.557, of February 23, 2017, art. 23, § 5º, of Resolution BCB No. 54, of December 16, 2020, and art. 63 of Resolution BCB No. 265, of November 25, 2022,

R E S O L V E :

Art. 1º The Instruction Normative BCB No. 385, of May 30, 2023, shall enter into force with the following alterations:

“Art. 1º-D. The Pillar 3 Report shall enter into force supplemented by the following tables:

I - Table CMS1 - comparison between RWA calculated under the standardized approach and the internal models approach by risk type; and

II - Table CMS2 - comparison between RWACPAD and RWACIRB by category, subcategory, and portfolio.

Art. 1º-E Modifications were made in the following tables:

I - Table OV1: alteration of the filling instructions related to market risk to include the RWADRC and RWACVA components;

II - Table MR1: inclusion of lines 5 and 6, related to the RWADRC and RWACVA components; and

III - Table MR2: inclusion of lines 8 and 9, related to the RWADRC and RWACVA components.”

Art. 2º This Instruction Normative enters into force on December 1, 2024.

KATHLEEN KRAUSE

INFORMATION NOTE, OF OCTOBER 24, 2024

Regulation Matters – Amends Instruction Normative BCB No. 385, of May 30, 2023.

1. Since March 2023, Resolution BCB No. 54, of December 16, 2020, which deals with the Pillar 3 Report, has provided for a new section with information comparing RWA calculated according to the Standardized Approach and the Internal Models Approach. This instruction norm publishes the layout of the two new tables provided for in this section, namely:

I - comparison between RWA calculated under the standardized approach and the internal models approach by risk type (table CMS1); and

II - comparison between RWACPAD and RWACIRB by category, subcategory, and portfolio (table CMS2).

2. Additionally, tables OV1, MR1, and MR2 are updated with the inclusion of new filling instructions and lines to incorporate the RWADRC and RWACVA components of the market risk portion.

3. Finally, I highlight that art. 4º, item VII, of Decree No. 10.411, of June 30, 2020, which establishes the need for Regulatory Impact Analysis (AIR) in the issuance of normative acts by the organs and entities of the direct, autarchic, and foundational federal public administration, dispenses with the AIR requirement for normative acts resulting from a process of convergence to international standards. Thus, I consider the issuance of this instruction norm, which aims at convergence with the Pillar 3 standard of the Basel Committee on Banking Supervision, to be dispensed with.

KATHLEEN KRAUSE
Head of the Department of Prudential and Exchange Regulation, Substitute