Normative Instruction BCB No. 414 — Amends the Layout and Filling Instructions for Document 3040 - Credit Risk Data of the Credit Information System (SCR)

The Head of the Financial System Monitoring Department (Desig), in use of the attribution conferred by him by art. 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, based on art. 85, item I, letter “b”, of said Regulations, having in view the provision in Resolutions CMN Nos. 4,966, of November 25, 2021, and 5,037, of September 29, 2022, in Circular No. 3,870, of December 19, 2017, and in Circular Letter No. 3,869, of March 19, 2018,

RESOLVES:

Art. 1º The new versions of the Layout and the Filling Instructions for document 3040 - Credit Risk Data, available on the Central Bank of Brazil’s internet page, at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/scrdoc3040, enter into force, from the specified data bases.

Art. 2º The following modifications were made to the Layout of document 3040, with effect from the data base of January 2025:

I - in the header of the XML document, in the field “Attributes of document 3040”, inclusion of the attributes:

1. “MetodApPE”, with the description “methodology for calculating the provision for expected losses”;
2. “MetodDifTJE”, with the description “differentiated methodology for effective interest rate”;

II – in the block “For each client (Cli)”, in the field: “Element for demarcation of Client information”, Element (tag) Cli, exclusion of the attribute:

1. “ClassCli”, with the field description: “Client risk classification”;

III - in the block “For each client operation (Op) – a. BASIC information of the operation”, in the field “Element for demarcation of Operation information”, Element (tag) Op, exclusion of the attribute:

1. “ClassOp”, with the field description: “Operation risk classification”;

IV - in the block “Value of Maturities (Venc)”, in the field “Value of Maturities”, Element (tag) Venc, alteration of the field description;

V - exclusion of the block “f. Financial Instrument Accounting Information (ContInstFin)”;

VI - inclusion of the block “h. Financial Instrument Accounting Information - CMN Resolution 4,966/2021 (ContInstFinRes4966)” with the element (tag) ContInstFinRes4966 and its attributes;

VII – inclusion of the block “j. Information on recognition of losses” with the element (tag) Perda and its attributes;

VIII – in the block “For each aggregation - a. Aggregator Fields (Agreg)”, in the Element (tag) Agreg, exclusion of the attributes:

1. “ClassOp”, with the field description: “Operation risk classification”;
2. “PrzProvm”, with the field description: “Double term for provisioning”;

IX - exclusion of Annex 16, “Risk Classification - ClassCli”;

X - exclusion of Annex 17, ”Risk Classification - ClassOp”;

XI - exclusion of Annex 19, “Double Term for Provisioning”;

XII - exclusion of Annex 38, “Accounting category”;

XIII - inclusion of Annex 39, with description “Methodology for Calculating the Provision for Expected Losses”;

XIV - inclusion of Annex 40, with the description “Accounting Classification of the Financial Instrument”;

XV - inclusion of Annex 41, with the description “Stage of the Financial Instrument”;

XVI - inclusion of Annex 43, with the description “Portfolio - Minimum Provision”; and

XVII - inclusion of Annex 44, with the description “Reason for Loss”.

Art. 3º The following modifications were made to the Layout of document 3040, with effect from the data base of January 2026:

I – in the block “h. Financial Instrument Accounting Information - CMN Resolution 4,966/2021 (ContInstFinRes4966)”, in the Element (tag) ContInstFinRes4966, inclusion of the following attribute:

1. “RendMes”, with the field description: “Income of the month”;

II – inclusion of the block “i. Information on reasons for allocation of the financial instrument in Stages (Arts. 37 to 39)”, with the Element (tag) Estagio and its attributes.

III - inclusion of Annex 42, with the description “Reason for allocation of the financial instrument in the Stage”;

Art. 4º The following modifications were made to the Filling Instructions for document 3040, with effect from the data base of January 2025:

I - in item "B. Header of the XML document - (tag) xml":

1. inclusion of attributes in the header;
2. inclusion of the description of the attributes MetodApPE = “Methodology for Calculating EL” and MetodDifTJE = “Differentiated TJE Methodology – differentiated methodology for calculating the effective interest rate”;

II - in item "C. Client Information - (tag Cli)":

1. inclusion of observation for item XIV;

III - in item “D. Operation Information”:

1. inclusion of observation for item “i. Debentures: report matured and maturing titles”;
2. inclusion of observation for item “Individualized Information (Tags Cli and Op)”;
3. inclusion of observation for item “In aggregator fields (Tag Agreg)”;
4. inclusion of observation for item XV;
5. alteration of letter “f” and inclusion of observation in letter “g”, in item “2) Value of Maturities - (tag Venc)”; IV - in item “F. Aggregator Fields - (tag Agreg)”;
6. inclusion of observation in letters “e” and “g”;

V - inclusion of item "H. Financial Instruments - (tag ContInstFin)";

VI - inclusion of item "I. Financial Instruments– (new tags ContInstFinRes4966 Estagio Perda )".

Art. 5º The following modifications were made to the Filling Instructions for document 3040, with effect from the data base of January 2026:

I - in item "I. Financial Instruments– (new tags ContInstFinRes4966 Estagio Perda )":

1. inclusion of item “h) Income of the month (tag ContInstFinRes4966)”; and
2. inclusion of item “l) Reason for allocation in the Stage (tag Estagio)”.

Art. 6º This Normative Instruction enters into force on November 1, 2023.

GILNEU FRANCISCO ASTOLFI VIVAN

NOTE

The Credit Information System (SCR) is a system in which credit operations of clients whose direct risk in the financial institution (sum of credit operations, interbank transfers, co-obligations, limits, and credits to be released) is equal to or greater than R$ 200.00 (two hundred reais) are registered. The SCR is managed by the Central Bank and fed monthly by financial institutions, being continuously updated in order to fulfill the functions provided for in art. 2º of CMN Resolution No. 5,037, of September 29, 2022, and under the terms of Circular No. 3,870, of 2017.

2. CMN Resolution No. 4,966, of November 25, 2021, whose validity will begin on January 1, 2025, provides for the concepts and accounting criteria applicable to financial instruments, as well as for the designation and recognition of hedging relationships (hedge accounting) by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.

3. Said Resolution significantly alters the way credit operations are accounted for, aiming to adapt our accounting to international standards and with the consequent reduction of asymmetries currently existing.

4. Consequently, it is necessary to alter the layout of code 3040 document - Credit Risk Data of the SCR, which was phased in two stages, with a view to its best implementation.

5. Decree No. 10,411, of June 30, 2020, regulates the carrying out of regulatory impact analysis (RIA) as a prerequisite to the issuance of normative acts. However, as provided in art. 22 of the aforementioned Decree, the obligation to prepare an RIA does not apply to proposals for normative acts that have already been submitted to public consultation on the date of production of effects of the Decree, a situation in which the devices of CMN Resolution No. 4,966, of 2021, fall. Thus, as this Normative Instruction only adapts Code 3040 Document to the provision in CMN Resolution No. 4,966, of 2021, I understand that the issuance of this normative is exempt from carrying out an RIA.

GILNEU FRANCISCO ASTOLFI VIVAN

Head of the Monitoring Department of the Financial System (Desig)