Normative Instruction BCB No. 670 — Amends the Filling Instructions and Layout of Document Code 2061 - Operational Limits Statement (DLO)

Resolution No. 222

BCB NORMATIVE INSTRUCTION NO. 670, OF SEPTEMBER 30, 2025

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

The Head of the Department of Financial System Monitoring (Desig), using the authority conferred 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 considering the provisions of Provisional Measure No. 1,314, of September 5, 2025, Resolutions CMN Nos. 4,955, 4,957 and 4,958, all of October 21, 2021, Resolutions BCB Nos. 69, of February 10, 2021, and 356, of November 28, 2023, and BCB Normative Instruction No. 81, of February 23, 2021,

RESOLVES:

Art. 1st. 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 September 2025 reporting base, available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

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

I - in Chapter IV – Specific Guidelines: inclusion of item 10 d;

II - in Table 003 – Accounts:

a) in item A) Breakdown of Reference Equity (PR): alteration of the description of account 111.94.10.01.91;

b) in item D) Breakdown of the portion of RWA related to credit risk (RWACPAD): alteration of the description of accounts 620.09 and 620.10;

III - in Table 010 – Weighting Factor Codes: inclusion of code 94060100.

Art. 3rd. The following modification was made to the Layout:

I - in Annex 010 – Exposure Weighting Factor Code: inclusion of the code: 94060100.

Art. 4th. 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, with BCB Normative Instruction No. 81, of February 23, 2021, aiming to present, in a synthetic manner, the information regarding the breakdowns of the calculation of the limits monitored by the BCB, as of the reporting date.

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 shortfall) of the institution relative 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 BCB Normative Instruction aims to:

I - include a new weighting factor related to contracted operations, considering the issuance of Provisional Measure No. 1,314, of September 5, 2025, especially its Art. 6th, which deals with the calculation of presumed credit in the contracting of rural credit operations; and

II - promote wording adjustments in the DLO Filling Instructions, which aim to improve the guidelines regarding:

(i) the breakdown of information regarding instruments eligible for capital raising; and

(ii) guarantees provided and guarantees to be maintained.

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. However, in its Art. 4th, the aforementioned decree establishes the hypotheses for exemption from conducting an AIR. This BCB Normative Instruction falls under the hypothesis provided for in items 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, and IV – normative act that aims to update or revoke norms considered obsolete, without changes in merit.

5. Considering that Provisional Measure No. 1,314, of September 5, 2025, established criteria for the calculation of presumed credit, promoting changes in the way prudential adjustments related to tax credits for temporary differences are calculated, this Autarchy had no alternative but to create a weighting factor in the DLO so that institutions correctly calculate risk-weighted assets (RWA), thus justifying the classification of this BCB Normative Instruction under item II of Art. 4th of Decree No. 10,411, of 2020. The wording adjustments aiming to improve the guidelines regarding the breakdown of information regarding instruments eligible for capital raising and the guarantees provided and to be maintained justify the classification of this BCB Normative Instruction under item IV of the aforementioned Decree.

6. Thus, based on the provisions of paragraphs 4 and 5, I understand that the issuance of this BCB Normative Instruction is exempt from conducting an AIR.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA
Head of the Department of Financial System Monitoring