Normative Instruction BCB No. 651 — Amends the Filling Instructions and Layout of Document Code 2061 - Operational Limits Statement (DLO)

NORMATIVE INSTRUCTION
BCB NO. 651, OF AUGUST 26, 2025

Amends the Filling Instructions and the Layout of document code 2061 - Operational Limits Statement – DLO, as provided for in Normative Instruction BCB No. 81, of February 23, 2021.

The Head of the Financial System Monitoring Department – Desig, in the exercise of the authority conferred upon 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 the aforementioned Regulations, and having in view the provisions of CMN Resolutions Nos. 4,955, 4,957 and 4,958, all of October 21, 2021, BCB Resolutions No. 356, of November 28, 2023, and Normative Instruction BCB No. 81, of February 23, 2021,

R E S O L V E:

Art. 1º The new versions of the Filling Instructions and the Layout of document code 2061 - Operational Limits Statement – DLO shall enter into force, as of the data-base of August 2025, available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

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

I - wording adjustments in several items throughout the filling instructions, identified with the acronym (AR);

II - in Chapter II – General Guidelines: alteration of items 10 b and 10 c;

III - in Chapter IV – Specific Guidelines:

a) alteration in item 1.1.1;

b) inclusion of items 2.5.1.1, 2.5.1.2, 2.5.4 and 6.2.f;

IV - in Chapter V – Tables:

a) in Table 003 – Accounts:

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

1.1. alteration of the description of the function of the accounts: 111.03, 111.10.01, 111.91.01 and 111.94.10.01;

1.2. inclusion of the accounts: 111.94.10.01.01, 111.94.10.01.90 and 111.94.10.01.91,

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

2.1. alteration of the description of the function of the accounts: 953, 954, 955 and 956;

2.2. inclusion of the accounts: 953.01, 954.01, and 956.01;

2.3. exclusion of the accounts: 910.01, 910.02, 920.01, 920.02, 950.01, 950.02, 950.03, 951.01 and 951.02;

3. in item C1) Detailing of the Calculation of RWAMPAD:

3.1. alteration of the description of the function of the account: 862,

4 in item C2) Detailing of the Calculation of RWASP**:**

4.1. alteration of the description of the function of the accounts: 750.01, 750.02 and 750.03;

4.2. inclusion of the accounts: 750.01.01, 750.01.02, 750.02.01 and 750.03.01;

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

5.1. alteration of the denomination of the accounts: 605 and 605.06;

5.2. alteration of the description of the function of the accounts: 605 and 610;

5.3. inclusion of the account: 605.07;

5.4. exclusion of the account: 610.01;

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

6.1. alteration of the description of the function of the accounts: 875, 875.01, 875.50 and 876;

6.2. inclusion of the account: 875.01.01;

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

7.1. alteration of the description of the function of the account: 219;

7.2. inclusion of the accounts: 209, 219.01, 219.02, 220 and 221;

b) in Table 004 – Element Code: exclusion of the codes: 11, 12, 13, 14, 15, 16, 17, 18 and 19;

c) in Table 010 – Exposure Weighting Factors: inclusion of codes 97121250 and 97131250;

d) in Table 011 – Risk Mitigators: inclusion of code 368;

e) exclusion of Tables 007, 015, 016 and 017;

V - inclusion of Chapter VII – Validation Checks at Entry and in CRD.

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

I - in Annex 3 – Account Code:

a) inclusion of the accounts: 111.94.10.01.01, 111.94.10.01.90, 111.94.10.01.91, 209, 219.01, 219.02, 220, 221, 605.07, 750.01.01, 750.01.02, 750.02.01, 750.03.01, 875.01.01, 953.01, 954.01 and 956.01;

b) exclusion of the accounts: 610.01, 910.01, 910.02, 920.01, 920.02, 950.01, 950.02, 950.03, 951.01 and 951.02;

c) alteration of the denomination of the accounts: 605 and 605.06;

II - in Annex 4 – Element Code exclusion of the codes: 11, 12, 13, 14, 15, 16, 17, 18 and 19;

III - in Annex 5 – Percentages Applicable to Capital: exclusion of the codes: 34, 35 and 36;

IV - in Annex 6 – Parameter Code: exclusion of code 3;

V - in Annex 10 – Exposure Weighting Factor Code:

a) inclusion of the codes: 97121250 and 97131250;

b) exclusion of the codes: 81000100, 81010100, 81020160, 81030160, 82000100 and 82010130;

VI - in Annex 11 – Risk Mitigator Code: inclusion of code 368;

VII - exclusion of Annex 7 - Operational Risk Methodology Option.

Art. 4º This Normative Instruction enters into force on the date of its publication.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

NOTE

The Operational Limits Statement – DLO, document code 2061, whose normative basis is Resolution BCB No. 69, of February 10, 2021, reflects the prudential regulation provided for in several Resolutions issued by the National Monetary Council – CMN and by the Central Bank of Brazil – BCB, and Normative Instruction BCB No. 81, of February 23, 2021, aims to present the procedures for sending information regarding the detailing of the calculation of limits monitored by the BCB, as of the calculation data-base.

2. For each limit, document code 2061 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. The aforementioned document is composed of several accounts that must be filled in by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.

3. This Normative Instruction aims to promote adjustments to the layout and filling instructions of the DLO. The following changes were made:

I - wording adjustment in the filling instructions, as well as the elimination of domain codes, accounts and tables that are no longer used, with the aim of making the instructions clearer;

II - creation of accounts for:

a) demonstration of the segregation of tax credits subject to prudential adjustments;

b) registration of investment commitment;

c) detailing of the risk-weighted asset for risks associated with payment services (RWASP);

d) registration of the value of the Operational Loss Component (LC), defined in art. 11, of Resolution BCB No. 356, of November 28, 2023, information necessary for the calculation of the risk-weighted asset portion related to the calculation of capital required for operational risk through the standardized approach (RWAOPAD);

e) to indicate auxiliary accounts representative of situation value, of various limits;

f) indication of the value of the capital deficiency of the Client Exposure Limit (LEC) and of the Concentrated Exposures Limit (LECO);

III - adjustments in several accounts due to normative changes, establishing criteria for the calculation of values related to risk-weighted assets (RWA);

IV - inclusion of domain codes for Risk Weighting Factors (RWF) to handle specific situations related to precatórios or credit rights weighted at 1.250%;

V - creation of a mitigator domain to differentiate credit operations mitigated by payroll deduction by the Union, directly or through a fund.

4. Decree No. 10,411, of June 30, 2020, regulates the conduct of regulatory impact analysis – AIR as a prerequisite for the issuance of normative acts of general interest to economic agents. However, in its article 4º, the aforementioned decree establishes the hypotheses for dispensing with the conduct of AIR. This BCB IN falls under the hypotheses provided for in items II, IV and V, letter “b”, namely: 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; IV - normative act that aims to update or revoke norms considered obsolete, without alteration of merit; and V - normative act that aims to preserve liquidity, solvency or soundness: b) of the financial, capital and foreign exchange markets.

5. The adjustments provided for in this Normative Instruction aim to improve document code 2061, by promoting wording adjustments in the filling instructions of the aforementioned document and eliminating domain codes, accounts and tables that are no longer used, aiming to update provisions considered obsolete, without alteration of merit, justifying its classification under art. 4º, item IV, of Decree No. 10,411, of 2020. In addition, they also aim to create accounts and domain codes to allow the monitoring of limits as defined in hierarchically superior norms, seeking to guarantee the soundness of the financial market, thus justifying the classification of the present norm under art. 4º, items II and V, letter “b”, of the aforementioned Decree.

6. In view of the above, I understand that this Normative Instruction is exempt from the conduct of AIR.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

Head of the Department of Monitoring of the Financial System