Normative Instruction BCB No. 312 of October 24, 2022

NORMATIVE INSTRUCTION
BCB NO. 312, OF OCTOBER 24, 2022

Amends the Filling Instructions for document code 2062 - Individual Operational Limits Statement (DLI), as provided for in Normative Instruction BCB No. 85, of March 10, 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 BCB Resolution No. 69, of February 10, 2021, and Normative Instruction BCB No. 85, of March 10, 2021,

R E S O L V E S:

Article 1. The new version of the Filling Instructions for document code 2062 - Individual Operational Limits Statement (DLI), available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd, shall enter into force, as of the November 2022 data base, with the following modifications:

I - in Table 003 - Accounts: alteration of the description of the function of account 20.10.10.91.

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

Gilneu Francisco Astolfi Vivan

NOTE

The Individual Operational Limits Statement (DLI), document code 2062, 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), with Normative Instruction BCB (IN BCB) No. 85, of March 10, 2021, aiming to present, in a concise manner, the procedures for sending information regarding the details of the calculation of individual limits monitored by the BCB, as of the calculation data base.

2. For its part, CMN Resolution No. 4,858, of October 23, 2020, provided for the Accounting Standard of institutions Regulated by the Central Bank of Brazil (Cosif), and BCB Resolution No. 92, of May 6, 2021, provided for the use of Cosif by consortium administrators and payment institutions, and regarding the structure of the list of accounts of Cosif to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil; the latter, in its Article 10, established that it would be the responsibility of the Norms Department (Denor) to define the titles and subtitles of the accounting list of the Cosif account list.

3. Through Normative Instruction BCB No. 269, of April 1, 2022, the accounting rubrics of the Permanent Asset group of the list of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) were defined. As accounting rubrics 2.1.1.90.10-2 and 2.1.2.10.45-3 are not included in this IN BCB, and consequently are excluded from the Permanent Asset group of Cosif, it was necessary to make modifications to the DLI filling instructions, with an alteration in the description of the function of account 20.10.10.91 - Participations in Financial Institutions of this document.

3. Decree No. 10,411, of June 30, 2020, regulates the implementation of regulatory impact analysis (AIR) as a prerequisite for the issuance of normative acts. However, in its Article 4, the aforementioned decree establishes the hypotheses for exemption from the implementation of AIR. 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 in item 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, it is understood that the issuance of this IN BCB is exempt from the implementation of AIR.

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