Normative Instruction BCB No. 338 — Amends the Filling Instructions and Layout of Document Code 2062 - Individual Operational Limits Statement (DLI)

BCB NORMATIVE INSTRUCTION NO. 338, OF DECEMBER 20, 2022

Amends the Filling Instructions and the layout of document code 2062 - Individual Operational Limits Statement (DLI), governed by BCB Normative Instruction No. 85, of March 10, 2021.

The Acting Head of the Department of Financial System Monitoring (Desig), in the exercise of the authority conferred by Article 23, item I, clause "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 the aforementioned Regulations, and considering the provisions of CMN Resolutions Nos. 5,043, 5,046, 5,047, 5,050 and 5,051, all of November 25, 2022, BCB Resolution No. 69, of February 10, 2021, and BCB Normative Instruction No. 85, of March 10, 2021,

RESOLVES:

Article 1. The new versions of the Filling Instructions and the layout of 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 January 2023 reference date, with the following modifications:

I - In the Filling Instructions:

a) In Chapter II - General Guidelines:

1. alteration of normative citation in the table of item 3;

2. alteration of item 9-a;

b) In Chapter IV - Specific Guidelines:

1. alteration of normative citation in item 1;

2. alteration of the wording of items 1-c, 5 and 7;

c) In Table 003 - Accounts:

1. exclusion of account 6.90.30;

2. alterations of the descriptions of the functions of accounts 6.90.00, 6.90.02, 6.90.10, 6.90.10.01, 6.90.10.10, 6.90.10.11, 6.90.10.20, 6.90.10.21, 76.90.01, 76.90.02;

3. alteration of the normative basis in accounts 6.00.00, 6.10.00, 6.10.01, 6.10.02, 6.10.90, 6.90.00, 6.90.02, 6.90.08, 6.90.10, 6.90.10.01, 6.90.10.10, 6.90.10.11, 6.90.10.20, 6.90.10.21, 8.00.00, 8.10.00, 8.90.00, 76.00.00, 76.10.00, 76.10.01, 76.10.02, 76.10.03, 76.10.04, 76.90.01, 76.90.02, 76.90.03, 76.90.04, 76.90.05, 76.90.06, 76.90.90, 76.90.90.01, 76.90.90.02, 91.00.00, 91.10.00, 91.90.00, 92.00.00, 92.10.00, 92.10.01, 92.10.02, 92.10.03, 92.90.00 and 92.90.10;

4. alteration of the names of accounts 6.90.02, 76.90.01, 76.90.02;

II - In the Layout:

a) In Annex 4 - Accounts:

1. exclusion of account 6.90.30;

2. alteration of the names of accounts 6.90.02, 76.90.01, 76.90.02.

Article 2. This Normative Instruction enters into force on January 1, 2023.

Andre Luiz Caccavo Miguel

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 several resolutions issued by the National Monetary Council (CMN) and the Central Bank of Brazil (BCB), with BCB Normative Instruction (IN BCB) No. 85, of March 10, 2021, aiming to present, in a synthetic manner, the procedures for sending information regarding the detailing of the calculation of individual limits monitored by the BCB, at the calculation reference date.

2. On November 25, 2022, CMN Resolutions Nos. 5,043, which regulates corporate participation, in the country and abroad, and the installation of branches abroad, by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, 5,046, which provides for the organization and functioning of investment banks, 5,047, which provides for the constitution and functioning of development banks, 5,050, which provides for the organization and functioning of direct credit companies and loan companies and regulates the carrying out of loan and financing operations between individuals through an electronic platform, and 5,051, which provides for the organization and functioning of credit cooperatives, were published.

3. With the issuance of the aforementioned CMN resolutions, it was necessary to make adjustments to the filling instructions and the layout of the DLI, which comprise i) the exclusion of the minimum net worth requirement for savings banks; ii) the exclusion of the increase due to participation or branch abroad; iii) alterations of normative citations and items; iv) exclusion of accounts; and v) alterations of function descriptions, normative basis and names of various accounts.

4. Decree No. 10,411, of June 30, 2020, regulates the carrying out 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 carrying out RIA. This IN BCB falls under 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, I understand that the issuance of this IN BCB is exempt from carrying out RIA.

Andre Luiz Caccavo Miguel
Acting Head of the Department of Financial System Monitoring (Desig)