Normative Instruction BCB No. 659 — Amends the Layout and Filling Instructions for Document Code 3040 - Credit Risk Data of the Credit Information System (SCR)

BCB NORMATIVE INSTRUCTION
No. 659, OF SEPTEMBER 08, 2025

Amends the Layout and Filling Instructions for document code 3040 - Credit Risk Data, of the Credit Information System – SCR, governed by Circular No. 3,870, of December 19, 2017, and Circular Letter No. 3,869, of March 19, 2018.

The Head of the Financial System Monitoring Department (Desig), in the exercise of the authority conferred by Article 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 Article 85, item I, letter “b”, of the aforementioned Regulations,

having in view the provisions of CMN Resolution No. 5,037, of September 29, 2022, Circular No. 3,870, of December 19, 2017, and Circular Letter No. 3,869, of March 19, 2018,

RESOLVES:

Art. 1. The new versions of the Layout and the Filling Instructions for document code 3040 - Credit Risk Data, available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/scrdoc3040, enter into force as of the May 2026 reference date.

Art. 2. The following modifications were made to the document “Layout of document 3040”:

I - in the “Doc 3040” tab:

a) alteration in the denomination and description of fields;

b) inclusion of the fields:

1. “Collateral Status”;

2. “Collateral Value Type”;

3. “Revalued Percentage of Collateral on the Revaluation Date”;
   and

4. “Collateral Sharing”;

II - in the “Annex” tab:

a) in Annex 3: “Operation Modality - Mod”:

1. alteration in the description of domain 15, and inclusion and exclusion of subdomains;

b) in Annex 12: Collateral:

1. Inclusion and exclusion of subdomains in domains: 01, 02, 03, 04, 05, 06, 08, and 10;

2. inclusion of domain 14, with the description “Financial Assets and Securities” and its subdomains;

3. exclusion of domains: 11, 12 and 13;

c) inclusion of the Annexes:

1. 47, with the description “Collateral Status”;

2. 48, with the description “Collateral Value Type”; and

3. 49, with the description “Collateral Sharing”;

III - in the “Annex 26 - Additional Info” tab:

a) alteration of denomination and inclusion of subdomain in domain 03;

b) exclusion of subdomain in domain 04;

c) exclusion of domains: 13 and 19;

d) inclusion of domain 25, with the description “Bank Guarantee / Financial Collateral Provided”.

Art. 3. The following modifications were made to the document “Filling Instructions for Document 3040”:

I - in Chapter D “Operation Information”:

a) item 1 “Basic Operation Information – (tag <Op>)”:

1. in item IV, field “operation modality”: alteration of the denomination of item 15 “Co-obligations” to “Bank Guarantee and Collateral Provided”, and alteration of the instructions for this item;

b) in item 3 “Collateral Information – (tag <Gar>)”: various adjustments in this item;

c) in item 4 “Additional Information – (tag <Inf>), item I”:

1. in letter “c” – Exits: inclusion of types 0314, 0315 and 0317 in the “Exits” table and adjustments in the guidance for exit information 14, 15 and 17;

2. in letter “d” Instrument registered in systems of registry, settlement and custody authorized by the Central Bank of Brazil: discontinuation of item 1) registration in the National System of Liens of B3 (0401);

3. in letter “i” Additional registration in assignment: discontinuation of the item “Operation Details”;

4. discontinuation of letter “o” Operation with financial collateral; and

5. inclusion of letter “t” Bank Guarantee / Financial Collateral Provided.

Art. 4. This Normative Instruction enters into force on May 1, 2026.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

NOTE

The Credit Information System – SCR is a system in which credit operations of clients whose direct risk to the financial institution (sum of credit operations, interbank transfers, co-obligations, limits and credits to be disbursed) is equal to or greater than R$ 200.00 (two hundred reais) are registered. The SCR is managed by the Central Bank and fed by financial institutions, being continuously updated in order to fulfill the functions provided for in Article 2 of CMN Resolution No. 5,037, of September 29, 2022, and in accordance with Circular No. 3,870, of December 19, 2017. Information collection is carried out through document code 3040 - Credit Risk Data, sent monthly by institutions.

2. The current data structure for collateral is outdated and not adequate to fully meet the monitoring and tracking of credit operations and expected losses in light of the new regulation on Financial Instruments, CMN Resolution No. 4,966, of November 25, 2021, and BCB Resolution No. 352, of November 23, 2023. Furthermore, there is no information regarding the sharing of collateral, which prevents the adequate calculation of collateral coverage.

3. For this reason, it is necessary to alter the layout of document code 3040, promoting the following modifications:

I - in the Layout:

a) adjustment in the “document code 3040” tab with the inclusion of new fields in the tags:

1. COLLATERAL Information (Gar); and

2. ADDITIONAL Information (Inf);

b) adjustments in Annex 3: Operation Modality – Mod;

c) adjustments in Annex 12: Collateral;

d) adjustments in Annex 26: Additional Information;

e) inclusion of Annex 45: Collateral Status; and

f) inclusion of Annex 47: Collateral Sharing;

II - adjustments in the Filling Instructions.

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 Decree establishes the hypotheses for exemption from carrying out RIA. The present BCB IN falls under the hypothesis provided for in item V - normative act that aims to preserve liquidity, solvency or soundness: b) of the financial, capital and foreign exchange markets.

5. As clarified in paragraphs 2 and 3, due to changes promoted by CMN Resolutions No. 4,966, of 2021 and BCB No. 352, of 2023 and by market dynamics, it was necessary to make adjustments to document code 3040 – Credit Risk Data, allowing for the adequate monitoring and tracking of credit operations and expected losses, which justifies the classification of the present Normative Instruction under item V, letter “b” of Decree No. 10,411, of 2020.

6. Thus, based on the exposition in paragraphs 4 and 5, I understand that the present normative act is exempt from carrying out RIA.

ANDRÉ MAURÍCIO
TRINDADE DA ROCHA

Head of the Department of Financial System Monitoring