NORMATIVE INSTRUCTION BCB NO. 328, OF NOVEMBER 23, 2022

Amends the Filling Instructions and the Layout of document code 2030 - Social, Environmental and Climate Risk Document (DRSAC), as provided for in Normative Instruction BCB No. 222, of December 28, 2021.

The Head of the Department of Financial System Monitoring (Desig), 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 Resolution BCB No. 151, of October 6, 2021, and Normative Instruction BCB No. 222, of December 28, 2021,

RESOLVES:

Art. 1º The new versions of the Filling Instructions and the Layout of document code 2030 - Social, Environmental and Climate Risk Document (DRSAC) shall enter into force, as of the data base of December 2022, available on the Central Bank of Brazil’s internet page, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

Art. 2º The following modifications were made to the Filling Instructions:

I - in chapter 4 – Origin of information: criteria for sending data: adjustments to the wording of the instructions regarding the tag “ExpSetor”;

II - in chapter 5 - General guidelines on the XML file:

a) in item 3: inclusion of the tag “Setores”;

b) in item 5: exclusion of the tag “ExpSetor” from the tag “Cliente”;

c) in item 12: inclusion of the tag “Setores”, containing the tag “ExpSetor”;

d) in item 13: alteration of the name of the attribute "codSetor" to “CNAE”.

Art. 3º The following modifications were made to the Layout:

I - in the XML Structure tab:

a) in the tag “DocumentoDRSAC”: creation of the tag “Setores”, containing the tag “ExpSetor”;

b) in the tag “Cliente”: inclusion of the attribute “CNAE” and exclusion of the tag “ExpSetor”;

c) in the tag “SetorRestrito”: the tag became mandatory and the name of the attribute “codSetor” was changed to “CNAE”;

II - in the Layout tab:

a) in the group “XML Document Header”:

1. in the field “Documento DRSAC”: inclusion of the tag “Setores”;

b) in the group “Client”:

1. in the field “Clients”: the field became mandatory, inclusion of the attribute “CNAE” and exclusion of the tag “ExpSetor”;

2. in the field “Client Identifier”: adjustment to the description of the attribute “ident” (informing the size of the CNPJ to be sent);

3. Inclusion of the field “CNAE”;

c) in the group “Client Risk Exposure”:

1. in the field “Client Exposure”: the field became mandatory;

d) in the group “Client’s Economic Sector Risk Exposure”:

1. inclusion of the field “Setores”

2. in the field “Sector Exposure”: the field became mandatory and the description of the attribute was altered;

3. in the field “CNAE”: alteration of the description of the attribute.

e) in the group “Details of Information”:

1. the fields “Positive Contribution”, “Detail of Positive Contribution Classification”, “Physical Climate Risk Mitigator”, “Historical Absorption and GHG Emission”, “Expected Absorption and GHG Emission”, “GHG Emission Compensation” and “Aggravating Factors and Mitigators” became mandatory;

f) in the group “Restricted Economic Activity Sector”:

1. in the field “SetorRestrito”: the field became mandatory and the attribute “codSetor” was changed to “CNAE”;

2. alteration of the name of the field “codSetor” to “CNAE”.

Art. 4º The following modifications were made to the XSD file:

I - in the tag “DocumentoDRSAC”: creation of the tag “Setores”, with the inclusion of the tag “ExpSetor”, which was removed from the tag “Cliente”;

II - the following tags became mandatory: “Clientes”, “ExpCliente”, “ExpSetor” and “SetorRestrito”;

III - in the tag “Cliente”: inclusion of the attribute “CNAE” and exclusion of the tag “ExpSetor”;

IV - in the tag “CompEmissGEE”: correction of the minimum number of occurrences to 2;

V - in the tag “SetorRestrito”: alteration of the name of the attribute “codSetor” to “CNAE”.

Art. 5º This Normative Instruction enters into force on December 1, 2022.

Gilneu Francisco Astolfi Vivan

NOTE

The Social, Environmental and Climate Risk Document (DRSAC), regulated by Normative Instruction BCB No. 222, of December 28, 2021, based on Resolution BCB No. 151, of October 6, 2021, aims to collect data related to social risk, environmental risk and climate risk incurred by the institution in its exposures in credit operations and securities, and of their respective debtors.

2. The present BCB IN establishes alterations that make the DRSAC Layout more streamlined, avoiding the replication of risk exposure information for economic activity sectors, brings adjustments to the wording of the Filling Instructions regarding these alterations, as well as promotes the correction of some fields (tags) and attributes of the Layout. In the previous version of the Layout, the information on risk exposure regarding the client's economic sector was declared mandatory together with the other information of each client, which caused the repetition of the same information regarding an economic sector multiple times, if there was more than one client in the same economic sector.

3. In the layout proposed in the present BCB IN, the information on risk exposure of the economic sectors was moved to a specific section, in which each economic sector is declared only once, allowing clients belonging to that sector to reference them through their common CNAE code (National Classification of Economic Activities). The adjustments now implemented are punctual and do not bring any innovation regarding the information currently required.

4. 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 dispensing with the carrying out of AIR. The present BCB IN falls under two of these hypotheses, namely: items III - normative act considered of low impact; and VII - normative act that reduces requirements, obligations, restrictions, requests or specifications with the objective of reducing regulatory costs. Thus, based on items III and VII of art. 4º of Decree No. 10.411, of 2020, I understand that the issuance of the present BCB IN is exempt from the carrying out of AIR.

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