Normative Instruction BCB No. 109 — Amends the Layout, Filling Instructions, and XSD Validation Schema of Document 5050 (DRO)

The Head of the Financial System Monitoring Department (Desig), the Head of the Banking Supervision Department (Desup), and the Head of the Strategic Management and Specialized Supervision Department (Degef), using the authority granted to them 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, and, regarding the first, based on Article 77, item III, of the aforementioned Regulations, and in view of the provisions of CMN Resolution No. 4,557, of February 23, 2017, and Circular No. 3,979, of January 30, 2020,

R E S O L V E:

Article 1. New versions of the Layout, Filling Instructions, and XSD (XML Schema Definition) validation scheme for Document 5050 - Operational Risk Statement (DRO) shall come into force, available on the Central Bank of Brazil's internet page, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedoscrd.

Article 2. The following modifications were made:

I – in the layout:

a) field “fonteRecuperacao”:

1. field moved to the block “accounting entries”;

2. inclusion of the domain “NA”.

II – in the Filling Instructions:

a) in chapter “8.1.2. Fields Reported in the Header”, item “g) Option to Report Provision in Accumulated Form in the Semester (field: opcaoPorProvisaoAcumulada)”: adjustment of the deadline for using the field to the provisions of Circular No. 3,979/20;

b) in chapter “8.2.2. Fields of Individualized Events”, item “k) Recovery Source (field: fonteRecuperacao)”: moved to block “v) Detailing of accounting entries related to the Event”, subitem v.9, and inclusion of the domain “NA”;

c) inclusion of clarifications in the following items:

1. in chapter “8.2.2. Fields of Individualized Events”, item “o) Event Description (field: descricaoEvento)”;

2. in chapter “8.2.2. Fields of Individualized Events”, item “q) Identification of Event Linked to Socio-Environmental Risk (field: ligadoRiscoSocioAmbiental)”;

3. in chapter “8.2.2. Fields of Individualized Events”, item “t) Entity Identification (field: idBacen)”;

4. in chapter “8.3.1 – Conceptualization”;

5. in chapter “8.3.2 Fields of Consolidated Events”;

6. in chapter “8.4.2 Fields of the Origin Systems Table”, item “a) Legacy System Code (field: codigoSistema)”;

7. in chapter “8.5.2 Fields of the Internal Level Subtitles Table”, item “Account Code (field: codigoConta)”.

III – in the XSD (XML Schema Definition) validation scheme:

a) correction of the initial submission reference date;

b) decimal type: now accepts negative values;

c) accounting accounts: became optional;

d) field “fonteRecuperacao”: inclusion of the option “NA”;

e) field “categoriaNivel2”: now accepts only the codes described in Annex II of the Filling Instructions.

Article 3. This Normative Instruction enters into force on June 1, 2021.

Adalberto Felinto da Cruz Junior

Head of Degef

Belline Santana

Head of Desup

Gilneu Francisco Astolfi Vivan

Head of Desig