Normative Instruction BCB No. 389 of June 6, 2023

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NORMATIVE INSTRUCTION BCB NO. 389, OF JUNE 6, 2023

Revoked normative document, from 31/1/2025, by Normative Instruction BCB No. 584, of 28/1/2025.

Details accounting line items to be used in the calculation of the portion of risk-weighted assets relative to payment services provided (RWASP) by single payment institution, by Type 2 conglomerate and by Type 3 conglomerate classified in segment 5 (S5).

Details accounting line items to be used in the calculation of the portion of risk-weighted assets relative to payment services provided (RWASP) by single payment institution, by Type 2 conglomerate, by Type 3 conglomerate classified in segment 5 (S5) and by financial institution and Type 1 conglomerate classified in S5. (Amended by Normative Instruction BCB No. 460, of 28/3/2024.)

The Acting Head of the Department of Prudential and Exchange Regulation (Dereg), in the exercise of the powers conferred upon her by arts. 23, item I, letter “a”, and 118, item I, letter “d”, of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84.287, of February 27, 2015, and having regard to the provisions of art. 6, item I, of BCB Resolution No. 198, of March 11, 2022, and item IV of art. 9 of BCB Resolution No. 201, of March 11, 2022,

R E S O L V E:

Art. 1º In the calculation of the RWASP portion, relative to payment services provided, referred to in item I of art. 6 of BCB Resolution No. 198 and item IV of art. 9 of BCB Resolution No. 201, both of March 11, 2022, balances of accounting line items from the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) must be used.

Art. 1º In the calculation of the RWASP portion, relative to payment services provided, referred to in item I of art. 6 of BCB Resolution No. 198, of March 11, 2022, item IV of art. 9 of BCB Resolution No. 201, of March 11, 2022, and item IV of art. 11 of CMN Resolution No. 4.606, of October 19, 2017, both of March 11, 2022, balances of accounting line items from the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif) must be used. (Amended by Normative Instruction BCB No. 460, of 28/3/2024.)

§ 1º The calculation of the MOE component value must use the balances of the following accounting line items:

I - 3.0.9.71.20-2 - Payment Transactions Performed as Issuer of Pre-paid Payment Instrument – Payments, Transfers and Withdrawals, for the calculation of the monthly average of payments and transfers performed; and

II - 4.1.9.30.10-8 - Pre-paid Payment Account – Freely movable balances, for the calculation of the monthly average of balances of pre-paid payment accounts.

§ 2º The calculation of the CPOS component value, applicable only to single payment institution and to Type 2 conglomerate, must use the balance of accounting line item 3.0.9.71.10-9 - Payment Transactions Performed as Issuer of Post-paid Payment Instrument, for the calculation of the average monthly volume of post-paid payment transactions executed.

§ 3º The calculation of the ADQ component value must use the balances of the following accounting line items for the calculation of the average monthly value of transactions in which the institution acts exclusively as acquirer or sub-acquirer:

I - 3.0.9.71.30-5 - Payment Transactions Processed as Acquirer; and

II - 3.0.9.71.35-0 - Payment Transactions Processed as Sub-acquirer.

§ 4º The calculation of the PISP component value must use the balance of accounting line item 3.0.9.71.40-8 - Payment Transactions Processed as Payment Transaction Initiator, for the calculation of the average monthly value of initiated payment transactions.

Art. 2º This Normative Instruction enters into force on July 1, 2023.

Kathleen Krause

INFORMATION NOTE

Details accounting line items to be used in the calculation of the portion of risk-weighted assets relative to payment services provided (RWASP) by single payment institution, by Type 2 conglomerate and by Type 3 conglomerate classified in segment 5 (S5).

The regulation of this theme results from the update of the prudential framework applicable to payment institutions. With the approval of BCB Resolutions No. 198 and 201, both of March 11, 2022, creating the portion corresponding to the amount of risk-weighted assets relative to payment services provided (RWASP), applicable to single payment institution, Type 2 conglomerate and Type 3 conglomerate classified in segment 5 (S5), it is necessary to detail the accounting accounts used for the calculation of said portion.

2. I recall that both the methodology for calculating reference capital and that for calculating the portions of risk-weighted assets take into account the accounts of Cosif (Accounting Standard of Institutions Regulated by the Central Bank of Brazil).

3. In this context, based on the provisions of art. 118, item VI, of the Internal Regulations of this Central Bank, I resolve to issue the normative instruction in the form of the attached draft. Considering the provisions of item II of art. 4 of Decree No. 10.411, of June 30, 2020, I decide to waive the regulatory impact analysis referred to in art. 5 of Law No. 13.874, of September 20, 2019.

Kathleen Krause
Acting Head of the Department of Prudential and Exchange Regulation