Normative Instruction BCB No. 237 — Amends Filling Instructions and Layout of Documents 4010 and 4016

BNB NORMATIVE INSTRUCTION NO. 237, OF FEBRUARY 21, 2022

Amends the Filling Instructions and the Layout of documents 4010 - Analytical Trial Balance and Analytical Balance Sheet and 4016 - Analytical Balance Sheet, governed by BNB Normative Instruction No. 195, of December 9, 2021.

The Head of the Department of Financial System Monitoring (Desig), using the attribution 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 having in view the provisions of CMN Resolutions Nos. 4,858, of October 23, 2020, and 4,911, of May 27, 2021, BCB Resolutions Nos. 92, of May 6, 2021, and 146, of September 28, 2021, and BCB Normative Instruction No. 195 of December 9, 2021,

R E S O L V E :

Art. 1º The new versions of the Filling Instructions and the layout of documents with code 4010 - Analytical Trial Balance and 4016 - Analytical Balance Sheet shall enter into force, as of the data base of March 2022, available on the Central Bank of Brazil’s internet page, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd, with the following modifications in the data record that make it unnecessary to segregate account balances into up to 90 days and after 90 days:

I - exclusion of the fields:

a) value of the second column;

b) sign of the value of the second column;

c) value of the third column;

d) sign of the value of the third column.

II - inclusion of a record complement field (filler*) starting at position 34 and containing 38 characters filled with zeros.

Sole Paragraph. For the purposes of receiving documents 4010 and 4016, any information contained in the data record from position 34 onwards, relating to the fields mentioned in item I, shall not undergo any type of validation nor be loaded into the Central Bank of Brazil’s databases.

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

Gilneu Francisco Astolfi Vivan

NOTE

The accounting documents 4010 - Analytical Trial Balance and 4016 - Analytical Balance Sheet, governed by CMN Resolution No. 4,911, of May 27, 2021, and BCB Resolution No. 146, of September 28, 2021, are prepared by financial institutions and other institutions authorized to operate by the Central Bank of Brazil and must be sent to this Autarchy, in accordance with the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).

2. Decree No. 10,139, of November 28, 2019, established the obligation for direct, autarchic, and foundation federal public administration bodies and entities to review and consolidate normative acts issued within the scope of their respective competencies. This measure aims to review, update, simplify, and consolidate normative acts, in order to rationalize the regulatory stock.

3. During the review process, the cited documents underwent changes that resulted in the elimination of information no longer necessary regarding the segregation of accounting items into balances up to 90 days and after 90 days. With this, the issuance of the present normative instruction became necessary. It should be noted that, as these documents are prepared in text (TXT)/positional format, institutions will need to inform the value 0 (zero) in the fields now discontinued.

4. Aiming not to create an impact on the standard used by Supervised Entities, any information relating to the excluded fields, contained in the data record from position 34 onwards, shall not undergo any type of validation nor be loaded into the Central Bank of Brazil’s databases.

5. Decree No. 10,411, of June 30, 2020, regulates the carrying out of regulatory impact analysis (AIR) as a prerequisite for the issuance of a normative act. However, in its article 4º, the aforementioned decree establishes the hypotheses for exemption from carrying out AIR. This BCB NI falls under the hypothesis provided for in item II, namely, a normative act intended to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives. Thus, based on item II of art. 4º of Decree No. 10,411, of 2020, I understand that the issuance of this BCB NI is exempt from carrying out AIR.

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