Normative Instruction BCB No. 105 of May 7, 2021

INSTRUMENTO NORMATIVO BCB Nº 105, DE 7 DE MAIO DE 2021

Amends the Layout and Filling Instructions for document 3040 - Credit Risk Data, of the Credit Information System (SCR), as regulated by Circular No. 3,870, of December 19, 2017, and Circular Letter No. 3,869, of March 19, 2018.

The Head of the Department of Financial System Monitoring (Desig), in the exercise of the authority granted by Article 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 Article 77, item III of the aforementioned Regulations, having in view the provisions of Law No. 14,042, of August 19, 2020, Resolution No. 4,571, of May 26, 2017, Circular No. 3,870, of December 19, 2017, and Circular Letter No. 3,869, of March 19, 2018,

R E S O L V E
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Art. 1. The new versions of the Layout, the Filling Instructions, and the Specific Instructions Related to the Covid-19 Crisis for document 3040 - Credit Risk Data, available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/scrdoc3040, enter into force according to the specified schedule.

Art. 2. Starting from the data base of June 2021, the following modifications enter into force:

I - in the Filling Instructions:

a) in item “D. Operation Information”, subitem “1. Basic Operation Information – (tag <Op>)”, regarding:

1. “Microcredit”;

2. “Operations supported by PESE - Emergency Program for Employment Support (Res. 4,846/2020)”;

3. “Non-cancelable unilateral limit”; and

4. “Operations with guarantees in shared fiduciary alienation (Resolution 4,837/2020)”;

II - in the Specific Instructions Related to the Covid-19 Crisis:

a) within the scope of PESE - Emergency Program for Employment Support (MP 944/20 and Res. 4846/2020): inclusion of guidance for filling in the “Source of Resources”;

b) within the scope of Operations granted under Peac-Maquininhas (Law No. 14,042 - Emergency Program for Access to Credit): inclusion of guidance for filling in the “Guarantees”; and

c) inclusion of information regarding the validity date of the following programs and credit lines:

1. Operations supported by PESE - Emergency Program for Employment Support (Res. 4846/2020);

2. Operations granted under FGI PEAC (Law No. 14,042 - Emergency Program for Access to Credit);

3. Operations contracted under Pronampe (Law 13,999/2020 - National Program for Support to Microenterprises and Small Businesses);

4. Operations contracted under CGPE (Resolution No. 4,838 - Working Capital Program for Preservation of Companies);

5. Operations with guarantees in shared fiduciary alienation (Resolution 4,837/2020); and

6. Operations granted under Peac-Maquininhas (Law No. 14,042 - Emergency Program for Access to Credit).

Art. 3. Starting from the data base of July 2021, the following modifications enter into force:

I - in the Layout:

a) in “Annex 5: Reference Rate or Indexer - Indx”, domain 9 - “Other indexers”: inclusion of subdomain 1 with the description “Savings”;

II - in the Filling Instructions:

a) in item “D. Operation Information”, subitem “1. Basic Operation Information – (tag <Op>)”, field “reference rate or indexer (attribute ‘Indx’)”, Type “Other indexers”: inclusion of subtype code 91 with the description “Savings”.

Art. 4. Starting from the data base of November 2021, the following modifications enter into force:

I - in the Layout:

a) inclusion of the tag “ConIpocs”;

b) inclusion in the tag “ConIpocs” of the tag “ipocCon”;

II - in the Filling Instructions:

a) Inclusion of item “G. Connected Operations – (tag <ConIpocs>)”.

Art. 5. Starting from the data base of March 2022, the following modifications enter into force:

I - in the Layout:

a) inclusion of the tag “ContInstFin”, with the description “Accounting of Financial Instruments” and its attributes:

1. CtgCont - Accounting Category;

2. QtdInst - Quantity of the instrument;

3. CstAmort - Amortized Cost;

4. VlrMerc - Market Value;

b) inclusion of Annex 38, with the description “Accounting Category of the Financial Instrument”, and its domains:

1. 01, with the description “Held to Maturity”;

2. 02, with the description “Held for Trading”;

3. 03, with the description “Available for Sale”;

II - in the Filling Instructions:

a) in item “D. Operation Information”, subitem “1. Basic Operation Information – (tag <Op>)”, alteration of the instructions regarding the modality “1803 - Titles with credit risk (outside the classified portfolio) / Debentures”, with the inclusion of the items:

1. “Accounting measurement method (tag <ContInstFin>)”;

2. “Quantity (tag <ContInstFin>)”;

3. “Amortized cost (tag <ContInstFin>)”; and

4. “Market value (tag <ContInstFin>)”.

Sole Paragraph. The information referred to in letter a) of item I of the main text shall be mandatory for credit titles registered under the modality “1803 - Credit titles (outside the classified portfolio) / Debentures”.

Art. 6. The sending of the information referred to is admitted, under assisted production regime:

I - Article 4: starting from the data base of June 2021;

II - Article 5: starting from the data base of November 2021.

Art. 7. This Normative Instruction enters into force on June 1, 2021.

Gilneu Francisco Astolfi Vivan