NORMATINVE INSTRUCTION BCB NO. 396,

OF JUNE 23, 2023

Amends the Filling Instructions and the Layout of document code 2061 - Operational Limits Statement (DLO), governed by Normative Instruction BCB No. 81, of February 23, 2021.

The Head of the Department of Financial System Monitoring (Desig), in 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 in view of the provisions of CMN Resolutions Nos. 4,955, 4,957 and 4,958, all of October 21, 2021, and 5,077, of May 18, 2023, BCB Resolutions Nos. 111, of July 6, 2021, 229, of May 12, 2022, 239, of September 1, 2022, and 266, of November 25, 2022, 303, of March 16, 2023, 307, of March 23, 2023, 319, of May 18, 2023, and 323, 324 and 326, all of June 14, 2023, and Normative Instruction BCB No. 81, of February 23, 2021,

RESOLVES:

Art. 1 The new versions of the Filling Instructions and the Layout of document code 2061 - Operational Limits Statement (DLO), 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 July 2023 data base.

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

I in Chapter II - General Guidelines:

a) alteration of items 10-a, 10-b and 10-c;

b) alteration of the wording of items 4, 11 and 13;

c) inclusion of a normative citation in item 10-b;

II in Chapter III - General Guidelines on the XML File:

a) alteration of the wording of item 6;

III in Chapter IV - Specific Guidelines:

a) alteration of normative citations in items 1, 1.2, 2, 2.1.1, 2.2, 2.4.6.4, 2.4.6.5, 7.1, 8.1 and 9.2-b-1-ii;

b) alteration of the description of items 1.2, 2.1, 2.1.5, 2.1.6, 2.4.5, 2.4.6.2-II, 2.4.7, 2.4.9, 2.5.1, 5.2-b, 7, 8, 8.3 and 9.2-a;

c) alteration of the wording of items 5, 7 and 8; (Wording given by Normative Instruction BCB No. 402, of 7/7/2023.)

d) inclusion of items 2.1.6, 4.2, 5.3-e, and 9.2-f;

e) exclusion of items 2.4.6.8 and 6.2.f;

IV in Chapter V - Tables:

a) in Table 003 - Accounts:

1. in item A) Detailing of Reference Equity (RE):

1.1. alteration of the wording of item A;

1.2. alteration of the description of the function of accounts 100, 110, 111, 111.92.01, 111.92.02, 111.92.03, 111.92.04, 111.92.06, 111.92.06.01.01.01, 111.92.09, 111.92.10, 111.92.11, 111.92.12, 111.92.14, 111.93, 111.94 and 120.01.03.01;

1.3. alteration of the normative citation in the function of accounts 111.92.06.01.01.90, 111.92.09, 111.94.08.01 and 120.01.03.02;

1.4. alteration of the normative base (NB) of accounts 100, 107, 110, 111, 111.01, 111.02, 111.03, 111.04, 111.05, 111.06, 111.07, 111.08, 111.09, 111.91, 111.91.01, 111.91.02, 111.91.02.01, 111.91.02.90, 111.91.03, 111.91.04, 111.91.05, 111.91.06, 111.91.07, 111.91.09, 111.92, 111.92.01, 111.92.02, 111.92.03, 111.92.04, 111.92.06, 111.92.06.01.01.01, 111.92.06.01.01.90, 111.92.09, 111.92.09.01, 111.92.09.02, 111.92.10, 111.92.11, 111.92.12, 111.92.12.01, 111.92.12.02, 111.92.14, 111.93, 111.93.01, 111.93.01.01, 111.93.01.90, 111.93.02, 111.93.02.01, 111.93.03, 111.93.03.01, 111.93.03.90, 111.93.04, 111.93.04.01, 111.93.04.90, 111.93.05, 111.93.05.01, 111.93.05.90, 111.93.06, 111.93.06.01, 111.93.06.90, 111.94, 111.94.06, 111.94.06.01, 111.94.06.01.01, 111.94.06.01.01.01, 111.94.06.01.01.90, 111.94.06.02, 111.94.06.03, 111.94.07, 111.94.07.01, 111.94.07.01.01, 111.94.07.01.01.01, 111.94.01.01.90, 111.94.07.02, 111.94.07.03, 111.94.08, 111.94.08.01, 111.94.08.02, 111.94.08.03, 111.94.09.01, 111.94.09.05, 111.94.10, 111.94.10.01, 111.94.10.90, 111.94.10.90.01, 111.94.10.90.90, 111.94.10.90.91, 111.94.10.90.92, 111.94.10.90.93, 111.95, 112, 112.01, 112.90, 112.90.01, 112.90.03, 112.91, 112.93, 112.93.05, 112.93.05.01, 112.93.06, 112.93.07, 112.93.07.01, 112.93.07.90, 112.93.08, 112.93.09, 120, 120.01, 120.01.01, 120.02, 120.02.01, 120.02.02, 120.90, 120.90.01, 120.90.03, 120.91, 120.92, 120.92.05, 120.92.05.01, 120.92.07, 120.92.08, 120.92.08.01, 120.92.08.90, 120.92.09, 120.92.09.01, 120.92.09.90 and 120.92.10;

1.5. alteration of the name of accounts 111.92.12.01, 111.92.12.02, 120.01.03, 120.01.03.01 and 120.01.03.02;

1.6. exclusion of accounts 111.92.06.03, 111.92.06.03.01, 111.92.06.03.01.03 and 111.92.06.03.02;

2. in item B) Detailing of the immobilization limit:

2.1. alteration of the normative citation in the function of account 102;

3. in item C) Detailing of the calculation of minimum requirements in relation to RWA:

3.1. alteration of the description of the function of accounts 700, 770, 800, 810, 820, 830, 840, 850, 860, 900, 910, 920, 942 and 943;

3.2. alteration of the normative citation in the function of account 943.01;

3.3. alteration of the normative base (NB) of accounts 101, 103, 104, 105, 800, 810, 820, 830, 840, 850, 860, 910, 920, 942, 943 and 955;

3.4. inclusion of accounts 750, 750.01, 750.02, 750.03, 775, 780, 861 and 862;

4. in item D) Detailing of the RWA portion related to credit risk (RWACPAD):

4.1. alteration of the wording of item D;

4.2. alteration of the description of the function of accounts 503.51, 510.01, 510.03, 520, 520.01, 520.02, 520.03, 520.04, 520.05, 530, 530.07, 530.08, 530.20, 530.22, 530.23, 535.04, 535.05, 540, 550, 550.13, 560.05, 570.10, 590, 590.10, 600, 600.06, 620, 620.06, 620.07, 620.09 and 620.10;

4.3. alteration of the normative citation in the function of accounts 530.30.01, 530.30.02, 535, 535.01, 600.05, 640.01, 640.02 and 640.03;

4.4. alteration of the normative base (NB) of accounts 510.01, 510.02, 510.03, 520.01, 520.02, 520.03, 520.04, 520.05, 526.01, 526.02, 526.03, 527.01, 530.07, 530.08, 530.20, 530.22, 530.23, 530.30.01, 530.30.02, 535.01, 535.04, 535.05, 540.07, 550.13, 560.05, 560.06, 570.01, 570.06, 570.10, 590.10, 600.05, 600.06, 605.05, 610.01, 610.02, 610.03, 620.06, 620.07, 620.09, 620.10, 630.01, 630.02, 640.01, 640.02 and 640.03;

4.5. alteration of the name of accounts 510.03, 530.07, 530.08, 530.22, 530.23, 540, 570, 570.10, 590, 590.10 and 600;

4.6. inclusion of accounts 530.24, 530.25, 530.40, 530.41, 530.42, 530.43, 530.44, 530.50, 530.51, 540.08, 550.20, 550.21, 550.30, 590.11 and 590.12;

4.7. exclusion of accounts 530.10, 530.13, 530.16, 530.17, 530.18, 545, 550.04, 550.05, 550.12, 570.05, 570.07, 570.09, 580, 650, 650.01, 650.02, 650.03, 660, 660.01, 660.02, 660.03 and 695;

5. in item E) Detailing of the RWA portion related to operational risk (RWAOPAD):

5.1. alteration of the wording of items E-1, E-2, E-3, E-4, E-5, E-8, E-9 and E-10;

5.2. alteration of the description of the function of accounts 870, 871, 871.10.00, 871.20.00, 871.30.00, 872, 872.10.02, 872.10.03, 872.10.05, 872.10.07, 872.10.08, 872.10.09, 872.10.10, 872.10.11, 872.10.12, 872.20.02, 872.20.03, 872.20.05, 872.20.07, 872.20.08, 872.20.09, 872.20.10, 872.20.11, 872.20.12, 872.30.02, 872.30.03, 872.30.05, 872.30.07, 872.30.08, 872.30.09, 872.30.10, 872.30.11, 872.30.12, 873, 873.10.01, 873.10.05, 873.10.13, 873.20.01, 873.20.05, 873.20.13, 873.30.01, 873.30.05 and 873.30.13;

5.3. alteration of the normative base (NB) in the function of accounts 872.10.02, 872.20.02 and 872.30.02;

5.4. inclusion of account 870.01;

6. in item F) Detailing related to interest rate risk in the banking book - IRRBB:

6.1. alteration of the wording of item F;

6.2. alteration of the description and normative base of account 891;

6.3. alteration of the normative base (NB) of account 890;

7. in item G) Detailing of the Internal Model RWA portions:

7.1. splitting into G-1 – “Detailing of the RWAMINT portion” and G-2 – “Detailing of the RWACIRB portion”;

7.2. inclusion of accounts 730, 730.10 and 730.20;

8. in Item H) Detailing of the leverage ratio (LR) calculation:

8.1. alteration of the normative citation in the function of accounts 105, 141 and 144.04;

8.2. alteration of the normative base (NB) of account 107;

9. in item J) Detailing of the calculation of the credit limit to the public sector (LCSP):

9.1. alteration of the normative base (NB) of accounts 109, 170, 172.01, 172.02, 175 and 177;

10. in item K) Detailing of the calculation of the limit of exposure per client and the limit of concentrated exposure:

10.1. alteration of the introductory text;

10.2. alteration of the description of the function of account 216;

10.3. alteration of the normative base (NB) of accounts 200, 200.01 to 200.60, 200.61, 200.70, 200.80, 200.90, 210, 211, 212, 213 and 214;

10.4. alteration of the normative citation in the function of account 200.90;

11. in Item L) Detailing of the calculation of the limit for carrying out repurchase operations (LOC):

11.1. alteration of the normative base (NB) of account 109;

b) in Table 004 - Element Code:

1. alteration of the description of codes 81 and 83;

2. alteration of the description of codes 63 and 65;

3. inclusion of codes 47 and 91;

4. exclusion of codes 20, 31, 32, 33, 34 and 35;

c) in Table 006 - Parameters:

1. alteration of the description of code 8;

d) in Table 009 - Subaccounts - RWACPAD:

1. alteration of the description and normative base (NB) of subaccounts 010, 020 and 040;

2. exclusion of subaccount 030;

e) in Table 010 - Exposure Weighting Factors:

1. alteration of the entire structure of FPR domains applicable to exposures;

2. alteration of the description of domains 31000020, 31010025, 31020030, 31030030, 31040037, 31050040, 31060045, 31070050, 31080060, 31090070, 31100075, 31110105, 33000030, 33010035, 33110045, 33020045, 33030052, 33040060, 33050067, 33060075, 33070090, 33080105, 33090112, 33100150, 35010060, 35040085, 35060100, 35080100, 35090065, 35100065, 36010070, 36030090, 36050110, 37040075, 37060075, 37090085, 37210085, 37140100, 37160100, 37170100, 37180100, 37200150, 40030045, 40050045, 40010075, 41000065, 41010065, 42030067, 42050067, 42010112, 43010085, 45010100, 46010100, 50010080, 50030100, 50050130, 51010100, 52010100, 93000050, 93010050, 93020100, 93030100, 93050100, 93060150, 93070150, 96000050;

3. exclusion of domains 37000075 and 37010075;

4. inclusion of domains 35000075 and 35010075;

f) in Table 011 - Risk Mitigators:

1. alteration of the normative reference in the description of domains 108, 111, 116, 119, 133, 151, 158, 164, 178, 180, 211 and 245;

2. alteration of the normative base (NB) in domains 102, 105, 106, 107, 109, 110, 115, 118, 127, 130, 138, 141, 142, 144, 145, 149, 156, 158, 159, 162, 164, 170, 173, 174, 175, 178, 180, 182, 191, 209, 210 and 211;

3. alteration of the description of domains 102, 105, 107, 110, 210, 115, 118, 121, 127, 130, 132, 138, 141, 144, 145, 149, 158, 162, 164, 173, 174, 175, 178, 180, 182 and 191;

4. exclusion of domains 104, 129, 154 and 155;

5. inclusion of domains 201, 202, 203, 300, 301, 302, 303, 304, 305, 306, 307, 308, 501, 502, 503, 504, 505, 506, 507, 509, 511, 512, 513 and 521;

6. alteration of the percentage of the risk mitigator of domains 158, 162, 164, 173, 174, 175, 176, 178 and 180;

g) in Table 012 - FCL/FCC/FEPF:

1. alteration of the table name to FCC/FEPF;

2. alteration of the description and normative base (NB) for domains 10, 17, 18, 19 and 20;

3. alteration of normative base (NB) for domains 21, 22, 23, 31, 32, 33, 41, 42, 43, 51, 52, 53, 61 and 62;

4. alteration of the description and normative citation of domain 07;

5. inclusion of domains 05, 06, 07, 08, 64, 65, 66, 67, 68, 69, 80 and 90;

6. exclusion of domains 01, 02, 03, 04, 11, 12, 13 and 16;

h) in Table 022 - Applicable “F” Factor:

1. alteration of the normative citation of the table;

i) in Table 024 - Element Type:

1. alteration of the description of domains 35 and 43;

2. alteration of the normative reference in the description of domains 33, 34, 36, 37, 38, 39, 40, 41, 42 and 45;

3. inclusion of domains 46, 47, 48, 49, 50, 52, 53, 54 and 61;

4. exclusion of domain 31;

j) in Table 028 - Code for inclusion of the operation value in the Limit:

1. alteration of the normative citation in code 4;

k) exclusion of Table 031 - Standardized Adjustment Factors for the Comprehensive Approach;

l) in Table 033 - Exposure Type:

1. alteration of the normative citation in domain 44;

2. alteration of the description of domain 01;

3. exclusion of domains 13 and 14;

4. inclusion of domains 18 and 19;

m) in Table 047 - Code of the form of holding of capital instruments and other investee instruments:

1. alteration of the normative citation;

n) in Table 048 - Code of the indicator of replacement of instruments authorized to compose level I and level II of RE:

1. alteration of the normative citation;

o) inclusion of Table 049 with the description “Code of the category, subcategory and portfolios eligible for IRB”.

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

I in Annex 003: Account Code:

a) alteration of the name of accounts 111.92.12.01, 111.92.12.02, 120.01.03, 120.01.03.01, 120.01.03.02, 510.03, 530.07, 530.08, 530.22, 530.23, 540, 570, 570.10, 590, 590.10 and 600;

b) inclusion of accounts 530.24, 530.25, 530.40, 530.41, 530.42, 530.43, 530.44, 530.50, 530.51, 540.08, 550.20, 550.21, 550.30, 590.11, 590.12, 730, 730.10, 730.20, 750, 750.01, 750.02, 750.03, 775, 780, 861, 862 and 870.01;

c) exclusion of accounts 111.92.06.03, 111.92.06.03.01, 111.92.06.03.01.03, 111.92.06.03.02, 530.10, 530.13, 530.16, 530.17, 530.18, 545, 550.04, 550.05, 550.12, 570.05, 570.07, 570.09, 580, 650, 650.01, 650.02, 650.03, 660, 660.01, 660.02, 660.03 and 695;

II in Annex 004: Element Code:

a) alteration of the description of domains 63, 65, 81 and 83;

b) inclusion of domains 47 and 91;

c) exclusion of domains 20, 31, 32, 33, 34 and 35;

III in Annex 006: Parameter Code:

a) alteration of the description of domain 8;

IV in Annex 009: Subaccount Code:

a) exclusion of domain 030;

V in Annex 010: Exposure Weighting Factor Code:

a) alteration of the entire structure of FPR domains applicable to exposures;

b) alteration of the description of domains 31000020, 31010025, 31020030, 31030030, 31040037, 31050040, 31060045, 31070050, 31080060, 31090070, 31100075, 31110105, 33000030, 33010035, 33110045, 33020045, 33030052, 33040060, 33050067, 33060075, 33070090, 33080105, 33090112, 33100150, 35010060, 35040085, 35060100, 35080100, 35090065, 35100065, 36010070, 36030090, 36050110, 37040075, 37060075, 37090085, 37210085, 37140100, 37160100, 37170100, 37180100, 37200150, 40030045, 40050045, 40010075, 41000065, 41010065, 42030067, 42050067, 42010112, 43010085, 45010100, 46010100, 50010080, 50030100, 50050130, 51010100, 52010100, 93000050, 93010050, 93020100, 93030100, 93050100, 93060150, 93070150 and 96000050;

c) exclusion of domains 37000075 and 37010075;

d) inclusion of domains 35000075 and 35010075;

VI in Annex 011: Risk Mitigator Code:

a) alteration of the description of domains 102, 105, 107, 108, 110, 111, 115, 116, 118, 119, 121, 127, 130, 132, 133, 138, 141, 144, 145, 149, 151, 158, 162, 164, 178, 180, 210, 211 and 245;

b) alteration of the normative citation in domains 142, 149, 156, 158, 159, 162, 170, 173, 174, 175, 182 and 191;

c) alteration of the normative base in domains 102, 105, 106, 107, 109, 110, 209, 210, 211, 115, 118, 127, 130, 138, 141, 144, 145, 149, 162, 164, 178 and 180;

d) exclusion of domains 104, 129, 154 and 155;

e) inclusion of domains 201, 202, 203, 300, 301, 302, 303, 304, 305, 306, 307, 308, 501, 502, 503, 504, 505, 506, 507, 509, 511, 512, 513 and 521;

f) alteration of the percentage of the Risk Mitigator of domains 158, 162, 164, 173, 174, 175, 176, 178 and 180;

VII in Annex 012: Conversion Factor Code:

a) alteration of the description and normative base for domains 07, 10, 17, 18, 19 and 20;

b) alteration of the normative base for domains 21, 22, 23, 31, 32, 33, 41, 42, 43, 51, 52, 53, 61 and 62;

c) inclusion of domains 05, 06, 07, 08, 64, 65, 66, 67, 68, 69, 80 and 90;

d) exclusion of domains 01, 02, 03, 04, 11, 12 and 13;

VIII in Annex 024: Element Type for accounting reconciliation and accounting elements not characterized as exposure:

a) alteration of the description of domains 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43 and 45;

b) inclusion of domains 46, 47, 48, 49, 50, 52, 53, 54 and 61;

c) exclusion of domain 31;

IX exclusion of Annex 031 - Standardized Adjustment Factors for the Comprehensive Approach.

X in Annex 033 - Exposure Type:

a) alteration of the description of domain 01;

XI inclusion of Annex 049, with the description “Code of the category, subcategory and portfolios eligible for IRB”.

Art. 4 Normative Instruction No. 81, of February 23, 2021, shall enter into force with the following alterations:

“Art. 6 ............................................................................................................

I by the leading institution of each prudential conglomerate, on a consolidated basis, regarding the information of the institutions comprising the conglomerate, in accordance with the consolidation adopted for the calculation of Reference Equity;

II by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, not belonging to a prudential conglomerate, and by cooperatives not part of organized systems of three or two levels; and

III by cooperative banks, by credit confederations, by service confederations constituted by central credit cooperatives or by central credit cooperatives, regarding the information of the totality of the cooperatives comprising organized systems of three or two levels, on an individual basis.

§ 1 As provided in Art. 7 of BCB Resolution No. 69, of February 10, 2021, the submission of the DLO is exempted for:

I institutions not belonging to a prudential conglomerate classified in Segment 5 (S5), as established in Resolution No. 4,553, of January 30, 2017;

II prudential conglomerates classified in S5, as established in Resolution No. 4,553, of 2017;

III Type 3 prudential conglomerates classified in S5, as established in BCB Resolution No. 197, of March 11, 2022;

IV payment institutions not belonging to a prudential conglomerate;

V institutions belonging to a Type 2 prudential conglomerate, as established in BCB Resolution No. 197, of 2022; and

VI consortium administrators.

§ 2 Payment institutions that are the leading institutions of Type 3 prudential conglomerates are included in item I of the caput.

§ 3 The information referred to in the caput must be sent starting from the first data base in which the institution authorized to operate by the Central Bank of Brazil is in effective operation.” (NR)

Art. 5 The following are revoked:

I the sole paragraph of Art. 6 of Normative Instruction BCB No. 81, of February 23, 2021; and

II Normative Instruction BCB No. 356, of March 2, 2023.

Art. 6 This Normative Instruction enters into force:

I on October 1, 2023, regarding Art. 4, in the part that alters items II and III of Art. 6 of Normative Instruction No. 81, of 2021; and

II on July 1, 2023, regarding the other provisions.

Gilneu Francisco Astolfi Vivan

NOTE

The Operational Limits Statement (DLO), document code 2061, whose normative base 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), and Normative Instruction BCB (IN BCB) No. 81, of February 23, 2021, aims to present, in a synthetic manner, the information regarding the detailing 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 in relation 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 Normative Instruction BCB aims to promote adjustments:

I - in the layout and filling instructions of the document, in view of the issuance:

a) of BCB Resolution No. 229, of May 12, 2022, which had its entry into force postponed to July 1, 2023, and which was amended by BCB Resolution No. 323, of June 14, 2023, which establishes the procedures for the calculation of the portion of risk-weighted assets (RWA) related to credit risk exposures subject to the calculation of the capital requirement through the standardized approach (RWACPAD) and revokes Circulars Nos. 3,644, of March 4, 2013, 3,848, of September 18, 2017, and 3,904, of June 6, 2018;

b) of BCB Resolutions Nos. 239, of September 1, 2022, and 324, of June 14, 2023, which amended Circular No. 3,809, of August 25, 2016, which establishes the procedures for the recognition of mitigating instruments in the calculation of the portion of risk-weighted assets (RWA) related to credit risk exposures subject to the calculation of the capital requirement through the standardized approach (RWACPAD);

c) of BCB Resolution No. 266, of November 25, 2022, which amends BCB circulars and resolution that establish procedures for calculating the portions of the amount of risk-weighted assets (RWA), the Countercyclical Capital Buffer (ACP Countercyclical) and the capital for coverage of the risk of variation of interest rates in instruments classified in the banking book (IRRBB) for application to Type 3 conglomerates and amends the circulars that establish the RWA portions in the simplified approaches for application to Type 2 and Type 3 conglomerates; and

d) of BCB Resolution No. 303, of March 16, 2023, which establishes the calculation procedures for the portion of risk-weighted assets (RWA) related to credit risk exposures subject to the calculation of the capital requirement through internal credit risk classification systems (IRB approaches) authorized by the Central Bank of Brazil (RWACIRB);

e) BCB Resolution No. 307, of March 23, 2023, which establishes the maximum limit for the amount of credit operations with public sector bodies and entities to be observed by a prudential conglomerate classified as Type 3;

f) BCB Resolution No. 319, of May 18, 2023, establishes maximum limits of exposure per client and maximum limit of concentrated exposures to be observed by Type 3 prudential conglomerates.

II - in Normative Instruction BCB No. 81, of 2021, in view of the issuance of BCB Resolution No. 326, of June 14, 2023.

4. The main adjustments, object of this Normative Instruction, are:

I - redefinition of risk weighting factors (RWF), highlighting the diversity of RWFs applicable to operations guaranteed by real estate, the opening of RWFs applicable to financial institutions and financial market infrastructure institutions, now categorized according to risk;

---

II

• reorganization of the regulatory structure regarding Circular No. 3,644, of 2013,
  previously categorized by FPRs, now categorized by the characteristic of the exposure or the counterparty involved;

III

• specific treatments for project financing, for covered
  bonds, problem assets, investments in corporate equity, subordinated debt instruments, new retail exposures, for synthetic securitization, for support of securitization operations, new treatments for funds and for credit derivatives;

IV

• information for the calculation of RWACIRB;

                    V  
  

• inclusion of Type 3 conglomerate in the list of institutions that must submit the
  DLO;

VI - provision for the submission of information by cooperatives belonging to organized systems of three or two levels to be made centrally by the cooperative systems; and

VII - inclusion of a clarifying command stating that the information must be prepared and sent starting from the first database date on which the institution authorized to operate by the Central Bank of Brazilis effectively operating.

5.                Additionally,  
   

adjustments were made to the filling instructions and layout due to the issuance of CMN Resolutions Nos. 4,955, 4,957 and 4,958, all of October 21, 2021, and BCB Resolution No. 111, of July 6, 2021, which implied the need for adjustments in account description, citation and legal basis, among others, as stated in the body of the Normative Instruction.

6.                The  
   

Decree No. 10,139, of November 28, 2019, which provides for the revision and consolidation of normative acts lower than a decree, establishes the consolidation of acts that provide for the same subject. In light of this, Normative Instruction BCB No. 356, of March 2, 2023, will be revoked and the matter contained therein is being incorporated into this Normative Instruction.

7.                The  
   

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