Normative Instruction BCB No. 757 — Establishes Procedures for Reporting Information to the Central Bank of Brazil Regarding Foreign Currency Deposit Accounts

The Head of the Financial System Monitoring Department – Desig and the Head of Prudential and Exchange Regulation Department – Dereg, using the powers conferred upon them by Article 23, item I, letter “a” of the Internal Regulations of the Central Bank of Brazil, published through Resolution BCB No. 340 of September 21, 2023, based on Articles 85, item I, letter “b”, and 119, item II, letter “a”, respectively, of the aforementioned Regulations, and considering the provisions of Resolutions BCB Nos. 277 of December 31, 2022, and 575 of June 18, 2026,

RESOLVE:

Art. 1 This Normative Instruction establishes the procedures for providing information to the Central Bank of Brazil regarding foreign currency deposit accounts as referred to in Article 80-A of Resolution BCB No. 277 of December 31, 2022.

Art. 2 Institutions authorized to operate in the foreign exchange market that maintain foreign currency deposit accounts must submit to the Central Bank of Brazil the information referred to in Article 1 through document code C214 – Totals moved in foreign currency accounts – file ACAM214, in accordance with the Annex to this Normative Instruction.

Sole Paragraph. The information necessary for the preparation of document code C214 is available on the Central Bank of Brazil’s website at the electronic address https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

Art. 3 The document referred to in Article 2 must be submitted:

I – monthly, by the fifth day of each month, containing information regarding accounts with activity or balance in the previous month;

II – by the institution authorized to operate in the foreign exchange market that maintains the foreign currency deposit account; and

III – through the File Transfer System – STA, as provided for in Circular Letter No. 3,588 of March 18, 2013.

Sole Paragraph. Correction of information must be performed by sending a new document of code C214 containing the complete information for the respective base date, which will completely replace the previously submitted document.

Art. 4 The institutions referred to in Article 2 must indicate an employee qualified to respond to any questions regarding the information provided under this Normative Instruction.

Sole Paragraph. The designation established in the caput must be registered and kept updated in the Information System on Entities of Interest to the Central Bank – Unicad, as provided for in Resolution BCB No. 209 of March 22, 2022.

Art. 5 The director responsible for providing the information referred to in this Normative Instruction is the one addressed in Article 29, § 2, of Resolution BCB No. 277 of 2022.

Art. 6 This Normative Instruction enters into force on October 1, 2026.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

RICARDO FRANCO MOURA

Head of Desig

Head of Dereg

Annex to Normative Instruction BCB No. 757, of July 8, 2026

Coding and characteristics of the document:

Document Code: C214.

Document Name: C214 - Totals moved in foreign currency accounts (file ACAM214).

Submission Frequency: Monthly.

Deadline for Document Submission: By the fifth day of the month following the base date.

Base Date for Calculation: Monthly.

Institutions Obligated to Submit: Institutions authorized to operate in the foreign exchange market that maintain foreign currency deposit accounts.

Unit Responsible for Curation: Financial System Monitoring Department (Desig).

Submission Method: Electronic.

System for Submission: File Transfer System (STA), as regulated and made available on the Central Bank of Brazil’s website at the address https://www.bcb.gov.br/acessoinformacao/sistematransferenciaarquivos.

Submission Format: XML (eXtensible Markup Language).

Submission Validation: Anticipated.

Submission Validation Schema: XSD (XML Schema Definition).

Additional elements for submission, filling instructions, layouts: https://www.bcb.gov.br/estabilidadefinanceira/leiautedocumentoscrd.

Responsible Director for Submission: Director responsible for foreign exchange market operations - ResBCB277.

Responsible Director Registration: In the “Links – Inclusion – Responsible Director by Area of Activity” module of Unicad.

Registration of Employee Designated to Respond to Questions: In the “Links – Inclusion – Internal Audit / Ombudsman / Resp. for Info Submission” module of Unicad.

Electronic Address for Resolving Doubts Regarding Document Filling and Submission: arquivos.cambio@bcb.gov.br.

NOTE

1. Resolution BCB No. 277 of December 31, 2022, regulated Law No. 14.286 of December 29, 2021, regarding the foreign exchange market, the entry into the country, and the exit from the country of values in reais and foreign currency.

2. Resolution BCB No. 575 of June 18, 2026, amended Resolution BCB No. 277 of 2022, establishing that institutions authorized to operate in the foreign exchange market that maintain foreign currency deposit accounts must send information regarding client identification, classification of the holder for account opening, account identifier in International Bank Account Number – IBAN format, foreign currency of account denomination, reference month, and value in the account’s denomination currency.

3. This Normative Instruction BCB aims to establish the procedures for submitting information to the Central Bank of Brazil as referred to in Article 80-A of Resolution BCB No. 277 of 2022, through document C214 – Totals moved in foreign currency accounts (file ACAM214).

4. In observance of the Information Governance Policy of the Central Bank of Brazil, instituted by Resolution BCB No. 249 of October 5, 2022, this proposal was reviewed in an electronic meeting of the Information Governance Committee - CGI, having been approved in the electronic meeting of June 18, 2026.

5. Decree No. 10.411 of June 30, 2020, regulated the conduct of regulatory impact analysis – AIR as a prerequisite for issuing normative acts. However, said Decree establishes in its Article 4 the hypotheses for exemption from conducting AIR.

6. This Normative Instruction falls under items II and V, letter “b)”, of Article 4 of the aforementioned Decree, 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; and V - normative act aimed at preserving liquidity, solvency, or integrity: (...) b) of the financial, capital, and foreign exchange markets.

7. As described in paragraphs 2 and 3, this Normative Instruction aims to define the procedures for submitting information to the Central Bank of Brazil, as established in Article 80-A of Resolution BCB No. 277 of 2022.

8. Thus, based on items II and V, letter “b)”, of Article 4 of Decree No. 10.411 of 2020, we understand that the issuance of this Normative Instruction is exempt from conducting AIR.

ANDRÉ MAURÍCIO TRINDADE DA ROCHA

RICARDO FRANCO MOURA

Head of the Department of

Financial System Monitoring

Head of the Department of Prudential and Exchange Regulation