NORMATIVE INSTRUCTION BCB NO. 209, OF DECEMBER 17, 2021

Amends the Filling Instructions and the Layout of document code 2061 - Operational Limits Statement (DLO), as provided for in Normative Instruction BCB No. 81, of February 23, 2021.

The Head of the Financial System Monitoring Department (Desig), acting in substitution, 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 the aforementioned Regulations, and having in view the provisions of CMN Resolutions Nos. 4,955, 4,957 and 4,958, all of October 21, 2021, and BCB Resolutions Nos. 48, of December 10, 2020, and 69, of February 10, 2021.

RESOLVES:

Art. 1º The new versions of the Filling Instructions and the layout of document code 2061 - Operational Limits Statement (DLO), available on the Central Bank of Brazil’s internet page, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd, shall enter into force, as of the January 2022 data base, with the following modifications:

I - in the Filling Instructions:

a) in Chapter II - General Guidelines: amendment of items 4, 7, 10-a and 10-d;

b) in Chapter III - General Guidelines on the XML File: amendment of item 2;

c) in Chapter IV - Specific Guidelines: amendments of items 1, 1.2, 2, 2.2, 3.1, 4 and 7;

d) in Table 003 - Accounts:

1. amendment of normative citation in accounts: 100, 101, 102, 103, 104, 105, 107, 109, 110, 111, 111.01, 111.02, 111.03, 111.04, 111.05, 111.06, 111.07, 111.08, 111.91, 111.91.01, 111.91.02, 111.91.02.01, 111.91.02.90, 111.91.03, 111.91.05, 111.91.06, 111.91.07, 111.92, 111.92.01, 111.92.02, 111.92.03, 11.92.04, 111.92.06, 111.92.06.01.01.01, 111.92.06.01.01.90, 111.92.06.03, 111.92.06.03.01, 111.92.06.03.02, 111.92.09, 111.92.09.01, 111.92.09.02, 111.92.10, 111.92.11, 111.92.12, 111.92.12.01, 111.92.12.02, 111.92.14, 111.93, 111.93.01, 111.93.01.01, 111.93.01.90, 111.93.02, 111.93.02.01, 111.93.03, 111.93.03.01, 111.93.03.90, 111.93.04, 111.93.04.01, 111.93.04.90, 111.93.05, 111.93.05.01, 111.93.05.90, 111.93.06, 111.93.06.01, 111.93.06.90, 111.94, 111.94.06, 111.94.06.01, 111.94.06.01.01, 111.94.06.01.01.01, 111.94.06.01.01.90, 111.94.06.02, 111.94.06.03, 111.94.07, 111.94.07.01, 111.94.07.01.01, 111.94.07.01.01.01, 111.94.07.01.01.90, 111.94.07.02, 111.94.07.03, 111.94.08, 111.94.08.01, 111.94.08.02, 111.94.08.03, 111.94.09.01, 111.94.09.05, 111.94.10, 111.94.10.01, 111.94.10.90, 111.94.10.90.01, 111.94.10.90.90, 111.94.10.90.91, 111.94.10.90.92, 111.94.10.90.93, 111.95, 112, 112.01, 112.90, 112.90.01, 112.90.03, 112.91, 112.93, 112.93.05, 112.93.05.01, 112.93.07, 112.93.07.01, 112.93.07.90, 112.93.08, 112.93.09, 120, 120.01, 120.01.01, 120.01.03, 120.02, 120.02.01, 120.02.02, 120.90, 120.90.03, 120.91, 120.92, 120.92.05, 120.92.05.01, 120.92.08, 120.92.08, 120.92.08.01, 120.92.08.90, 120.92.09, 120.92.09.01, 120.92.09.90, 120.92.10, 150, 160, 160.01, 160.02, 160.03, 870, 890, 900, 910, 911, 920, 930, 931, 932, 940, 942, 943, 944 and 955;

2. amendment of the description of the function of accounts: 102, 105, 107, 111, 111.01, 111.07, 111.08, 112.90, 111.91, 111.91.05, 111.92.04, 111.92.06, 111.92.06.01.01.01, 111.92.06.01.01.90, 111.93.02.01, 111.94.09.05, 111.94.10, 111.94.10.90, 111.94.10.90.93, 112, 112.01, 112.90, 112.91, 120.01, 120.01.01, 120.90.01, 120.90, 120.90.03, 120.91, 120.92, 143, 160, 160.08, 176, 590.10, 630.01, 630.02, 800, 810, 810.10, 810.20, 820, 820.01, 820.02, 820.03, 820.04, 830, 830.01, 830.02, 830.03, 830.04, 840, 840.01, 840.02, 840.03, 840.04, 850, 860, 860.09, 860.10, 870, 890, 891, 891.10, 891.10.10, 891.10.10.01, 891.10.20, 891.10.20.01, 891.10.30, 891.10.40, 891.10.50, 891.10.60, 891.10.90, 891.30, 891.40, 930, 931, 932, 942, 943 and 955;

3. amendment of the name of accounts: 111.92.06, 111.92.06.01.01.01, 111.92.06.01.01.90, 111.92.09, 111.92.10, 111.92.11, 111.93.02.01, 111.94.06.01, 111.94.07.01, 111.94.08.01, 111.94.09.02, 111.94.09.03, 111.94.09.04, 111.94.09.05, 120.90.01, 120.01.01, 120.90.01 and 160.03;

4. inclusion of accounts: 111.09, 111.91.09, 160.08.01 and 160.08.90;

5. exclusion of accounts: 106, 111.90, 111.90.01, 111.92.05, 111.92.05.01 and 111.92.05.90, 111.92.07, 112.01.01, 112.01.02, 112.01.02.01, 112.01.02.02. 112.90.02, 120.01.02, 120.01.02.01, 120.01.02.02, 120.90.02, 120.90.02.01, 120.90.02.02, 890.01.00, 890.10.01, 890.20.01, 890.20.02, 890.20.03, 890.20.04, 890.20.05, 890.20.06, 890.30.01, 890.30.02, 890.30.03, 890.40.01, 890.40.02, 890.40.03, 890.40.04, 890.40.05, 890.50.01, 890.50.02, 890.80.01 and 890.99.01.

e) in Table 005 - Percentages Applicable to Capital:

1. amendment of the description of domains: 96, 97, 01, 02, 03, 04 and 05;

2. exclusion of domains: 28, 29, 30, 32 and 33.

f) in Table 022 - Factor “F” applicable: exclusion of factors:

1. for financial institutions and other institutions authorized to operate by the Central Bank of Brazil, except non-affiliated cooperatives: 11%, 9.875%, 9.25% and 8.625%;

2. for non-affiliated cooperatives: 15%, 13.875%, 13.25% and 12.625%.

II - in the Layout:

a) in Annex 003 - Accounts:

1. amendment of the name of accounts: 111.92.06, 111.92.06.01.01.01, 111.92.06.01.01.90, 111.92.09, 111.92.10, 111.92.11, 111.93.02.01, 111.94.06.01, 111.94.07.01, 111.94.08.01, 111.94.09.02, 111.94.09.03, 111.94.09.04, 111.94.09.05, 120.90.01, 120.01.01, 120.90.01 and 160.03;

2. inclusion of accounts: 111.09, 111.91.09, 160.08.01 and 160.08.90;

3. exclusion of accounts: 106, 111.90, 111.90.01, 111.92.05, 111.92.05.01 and 111.92.05.90, 111.92.07, 112.01.01, 112.01.02, 112.01.02.01, 112.01.02.02. 112.90.02, 120.01.02, 120.01.02.01, 120.01.02.02, 120.90.02, 120.90.02.01, 120.90.02.02, 890.01.00, 890.10.01, 890.20.01, 890.20.02, 890.20.03, 890.20.04, 890.20.05, 890.20.06, 890.30.01, 890.30.02, 890.30.03, 890.40.01, 890.40.02, 890.40.03, 890.40.04, 890.40.05, 890.50.01, 890.50.02, 890.80.01 and 890.99.01.

b) in Annex 005 - Percentages Applicable to Capital:

1. amendment of the description of domains: 96, 97, 01, 02, 03, 04 and 05;

2. exclusion of domains: 28, 29, 30, 32 and 33.

Art. 2º This Normative Instruction enters into force on January 1, 2022.

Gustavo Martins dos Santos

NOTE

The Operational Limits Statement (DLO), document code 2061, whose normative basis is BCB Resolution No. 69, of February 10, 2021, reflects the prudential regulation provided for in several Resolutions issued by the Monetary National Council (CMN) and the Central Bank of Brazil (BCB), and Normative Instruction BCB (IN BCB) No. 81, of February 23, 2021, aims to present, in a synthetic manner, the information regarding the details of the calculation of the limits monitored by the BCB, at the calculation data base.

2. For each limit, the document contains two sets of information: i) calculation of the institution's situation; and ii) calculation of the regulatory requirement and the margin (or insufficiency) of the institution in relation to the considered limit. Document 2061 is composed of various accounts that must be filled in by financial institutions and other institutions authorized to operate by the Central Bank of Brazil (IFs).

3. The IN BCB that is now intended to be issued aims to promote adjustments in the layout and filling instructions of the document, such as: i) amendment of normative citation in accounts; ii) amendment of the description of the function of accounts and domains; iii) amendment of the name of accounts; and iv) exclusion of accounts. These changes result from changes introduced by CMN Resolutions No. 4,955, 4,957 and 4,958, all of October 21, 2021. They also result from the expiration of Circular No. 3,365, of September 14, 2007.

4. In addition, two new accounts are being included in the document that represent a new prudential adjustment, provided for in CMN Resolution No. 4,955, of October 21, 2021, regarding gains or losses in the variation of the market value of derivatives registered in the liability due to the loss of credit quality of the IF itself. The immobilization limit is also being adjusted with the creation of two new accounts that aim to improve the quality of the information provided by IFs. It is worth clarifying that the immobilization limit complements the Basel limits, as the excess immobilization is subject to deduction from Reference Equity (PR).

5. The accounts that are being excluded represent a simplification of the document and the created accounts, it is worth noting, will have a very reduced impact on the document as a whole.

6. Thus, in view of what is provided for in Decree No. 10,411, of June 30, 2020, regarding regulatory impact analysis (AIR) and the hypotheses of exemption from carrying out this analysis, I understand that the present IN BCB is exempt from carrying out AIR as it falls under the hypotheses provided for in items II and III of art. 4 of the aforementioned decree.

Gustavo Martins dos Santos
Head of the Financial System Monitoring Department (Desig), acting in substitution