Normative Instruction BCB No. 286 — Amends Filling Instructions and Layout of Document Code 2061 (DLO)

NORMATIVE INSTRUCTION BCB NO. 286, OF JULY 25, 2022

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

The Head of the Financial System Monitoring Department (Desig), using 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 said Regulations, and in view of the provisions of CMN Resolutions Nos. 4,955, 4,957, 4,958, all of October 21, 2021, and 4,995 of March 24, 2022, and BCB Resolutions Nos. 184, of February 15, 2022, and 187, of February 23, 2022,

R E S O L V E S:

Article 1. New versions of the Filling Instructions and the Layout of document code 2061 - Demonstrativo de Limites Operacionais (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, starting from the data base of August 2022, with the following modifications:

I - in the Filling Instructions:

a) in Chapter II - General Guidelines: amendment of item 10-a;

b) in Chapter IV - Specific Guidelines: amendment of items 7 and 7.1;

c) in Table 003 - Accounts: amendment of normative citations in accounts 109, 170, 172.01, 172.02, 172.03, 173.01, 173.02, 173.03, 173.04, 174, 175, and 177;

d) Table 010 - Exposure Weighting Factors: amendment of the description of domain 146;

e) in Table 011 - Risk Mitigators: inclusion of domain 268;

f) in Table 033 - Type of Exposure: inclusion of domain 44.

II - in the Layout:

a) in Annex 010 - Exposure Weighting Factor Code: amendment of the description of domain 146;

b) in Annex 011 - Risk Mitigator Code: inclusion of domain 268;

c) in Annex 033 - Type of Exposure: inclusion of domain 44.

Article 2. This Normative Instruction enters into force on August 1, 2022.

Gilneu Francisco
Astolfi Vivan

NOTE

The Demonstrativo de Limites Operacionais (DLO), document code 2061, whose normative basis is BCB Resolution No. 69, of February 10, 2021, reflects the prudential regulation provided for in various Resolutions issued by the National Monetary 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 deficiency) of the institution relative 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. This IN BCB aims to promote adjustments to the layout and filling instructions of the document, in view of the issuance of BCB Resolution No. 184, of February 15, 2022, which amended Circular No. 3,809, of August 25, 2016, and BCB Resolution No. 187, of February 23, 2022, which amended Circular No. 3,644, of March 4, 2013. These regulations included a new risk mitigator, weighted at 50%, related to annual withdrawal rights (“aniversary withdrawals”) on balances in linked accounts with the Guarantee for Time of Service Fund (FGTS) alienated or assigned fiduciarily, in favor of the holder of the exposure, under the support of §3 of Article 20-D of Law No. 8,036, of May 11, 1990, whose balances in the linked FGTS account, cumulatively: a) have been subject to blockage for withdrawals by the account holder with a view to fulfilling their financial obligations to the creditor institution; b) are intended for the transfer of the linked FGTS account directly to the creditor institution on the maturity date of the loan without the intervention of the loan borrower; and c) are sufficient and available to honor principal and interest on the maturities. In addition, this mitigator now applies to credit operations to be amortized based on resources from the Energy Development Account (CDE), as provided for in Article 13, items XIII-A and XVII, of Law No. 10,438, of April 26, 2002. The adjustment being made aims to better clarify the information that must be reported.

4. Decree No. 10,411, of June 30, 2020, regulates the conduct of regulatory impact analysis (RIA) as a prerequisite for the issuance of normative acts. However, in its Article 4, the aforementioned decree establishes the hypotheses for exemption from conducting an RIA. This IN BCB falls within the hypotheses provided for in item II, normative act intended to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives, and III, normative act considered to have low impact. Thus, based on items II and III of Article 4 of Decree No. 10,411, of 2020, I understand that the issuance of this IN BCB is exempt from conducting an RIA.

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