INSTRUÇÃO NORMATIVA BCB Nº 81, DE 23 de FEVEREIRO de 2021

Consolidates the procedures for remitting information regarding the calculations of regulatory limits and standards referred to in Article 1 of Resolution BCB No. 69, of February 10, 2021.

The Head of the Financial System Monitoring Department (Desig), using the authority conferred by Article 23, item I, letter “a”, of the Internal Regulations of the Central Bank of Brazil, annexed to Ordinance No. 84.287, of February 27, 2015, based on Article 77, item III, of said Regulations, and considering the provisions of CMN Resolutions Nos. 2.283, of June 5, 1996, 2.723, of May 31, 2000, 2.828, of March 30, 2001, 3.339, of January 26, 2006, 3.488, of August 29, 2007, 4.192, of March 1, 2013, 4.193, of March 1, 2013, 4.553, of January 30, 2017, 4.589, of June 29, 2017, 4.615, of November 30, 2017, 4.677, of July 31, 2018, 4.678, of July 31, 2018, Circular No. 3.748, of February 27, 2015, and Resolution BCB No. 69, of February 10, 2021,

R E S O L V E:

Art. 1. The remittance of the information referred to in Article 1 of Resolution BCB No. 69, of February 10, 2021, must be carried out through document code 2061 - Operational Limits Statement (DLO), in accordance with the annex to this Normative Instruction BCB.

Sole Paragraph. The remittance referred to in the caput must be performed monthly, by the 5th day of the second month following the respective base date.

Art. 2. The information referred to in Article 1 must be sent to the Central Bank of Brazil and comprises:

I - Reference Equity (PR), defined by CMN Resolution No. 4.192, of March 1, 2013;

II - minimum requirements for PR, Level I, and Principal Capital, the Additional Principal Capital, and the PR for coverage of interest rate risk for instruments classified in the banking book (IRRBB), as provided in CMN Resolution No. 4.193, of March 1, 2013;

III - total exposure in gold, foreign currency, and operations subject to exchange rate variation, as provided in CMN Resolution No. 3.488, of August 29, 2007;

IV - application of resources in Permanent Assets, as provided in CMN Resolutions Nos. 2.283, of June 5, 1996, and 2.723, of May 31, 2000;

V - credit operations with entities of the public sector, as provided in CMN Resolution No. 4.589, of June 29, 2017;

VI - exposure by customer and sum of concentrated exposures, as provided in CMN Resolutions Nos. 4.677 and 4.678, both of July 31, 2018;

VII - committed operations, as provided in CMN Resolution No. 3.339, of January 26, 2006;

VIII - liquidity fund, as provided in CMN Resolution No. 2.828, of March 30, 2001;

IX - minimum requirement for the leverage ratio (LR), as provided in CMN Resolution No. 4.615, of November 30, 2017.

IX - minimum requirement for the leverage ratio – LR, as provided in CMN Resolution No. 5.223, of May 30, 2025, on a consolidated basis, regarding financial institutions and other institutions authorized to operate by the Central Bank of Brazil classified in Segment 1 – S1 or Segment 2 – S2, including standalone institutions not part of a prudential conglomerate. (Amended, effective 7/1/2026, by Normative Instruction BCB No. 750, of 6/19/2026.)

Sole Paragraph. For institutions part of a prudential conglomerate, in accordance with the Accounting Plan of Institutions of the National Financial System (Cosif), the information referred to in Article 2 must be calculated on a consolidated basis, as provided in the sole paragraph of Article 1 of Resolution BCB No. 69, of February 10, 2021.

Art. 3. The information regarding the portion of risk-weighted assets (RWA) related to exposures in gold, foreign currency, and assets subject to exchange rate variation, whose capital requirement is calculated using the standardized approach (RWACAM), must consider the options for the prerogatives established in Articles 1, § 5, item II, 3, and 4, of Circular No. 3.641, of March 4, 2013, registered in Document 2011 - Daily Statement of Monitoring Capital Requirement Portions (DDR).

Art. 4. Financial institutions authorized to use internal models for market risk, in accordance with Circular No. 3.646, of March 4, 2013, must send information regarding the portion of risk-weighted assets (RWA) for market risk, calculated both by the internal model (RWAMINT) and by the standardized model (RWAMPAD).

Art. 5. The DLO must contain data regarding the calculation detail:

a) for the calculation of Reference Equity (PR);

b) for the calculation of Minimum Capital Requirements;

c) for the calculation of the Immobilization Limit;

d) for the calculation of the Leverage Ratio (LR);

e) of the Limit applied to the Liquidity Fund of Development Agencies;

f) of the Credit Limit to the Public Sector (LCSP);

g) of the Customer Exposure Limit (LEC) and the Concentrated Exposures Limit;

h) of the Limit for Performing Committed Operations (LOC).

§ 1. The data regarding the calculation detail for the calculation of Reference Equity and Minimum Capital Requirements, as referred to in the caput, concerning exposures to credit risk subject to the capital requirement calculation using the standardized approach (RWACPAD), must be accompanied by the respective reconciliation with accounting information prepared according to the criteria established in the Accounting Plan of Institutions of the National Financial System (Cosif).

§ 2. In addition to institutions subject to the minimum requirement referred to in CMN Resolution No. 4.615, of 2017, the information regarding the calculation for the Leverage Ratio (LR), as provided in Circular No. 3.748, of February 27, 2015, must be sent by multiple banks, commercial banks, investment banks, development banks, National Economic and Social Development Bank (BNDES), foreign exchange banks, savings banks, and credit cooperatives, except for cooperatives classified in Segment 5 (S5)~~~~.

§ 2. In addition to institutions subject to the minimum requirement referred to in CMN Resolution No. 4.615, of 2017, the information regarding the calculation for the Leverage Ratio (LR), as provided in Circular No. 3.748, of February 27, 2015, must be sent by multiple banks, commercial banks, investment banks, development banks, National Economic and Social Development Bank (BNDES), foreign exchange banks, savings banks, and credit cooperatives. (Amended by Normative Instruction BCB No. 402, of 7/7/2023.)

§ 3. The provisions of § 2 are exempted from:(Included by Normative Instruction BCB No. 402, of 7/7/2023.)

I - credit cooperatives that opt for the simplified optional methodology for calculating the Simplified Reference Equity (PRS5) minimum requirement, in accordance with Resolution No. 4.606, of October 19, 2017; and (Included by Normative Instruction BCB No. 402, of 7/7/2023.)

II - the institutions mentioned in § 2 that are part of a Type 3 prudential conglomerate, in accordance with Resolution BCB No. 197, of March 11, 2022. (Included by Normative Instruction BCB No. 402, of 7/7/2023.)

Art. 6. As provided in Article 2 of Resolution BCB No. 69, of 2021, the DLO must be sent:

I - by the leading institution of each conglomerate, in a single file, when the information related to it; and

I - by the leading institution of each prudential conglomerate, on a consolidated basis, regarding the information of the institutions part of the conglomerate, in accordance with the consolidation adopted for the calculation of Reference Equity; (Amended, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

II - by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, when there is no formation of a conglomerate.

II - by financial institutions and other institutions authorized to operate by the Central Bank of Brazil, not part of a prudential conglomerate, and by cooperatives not part of organized systems of three or two levels; and (Amended, effective 10/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

III - by cooperative banks, credit confederations, service confederations constituted by central credit cooperatives, or by central credit cooperatives, regarding the information of all cooperatives part of organized systems of three or two levels, on an individual basis. (Included, effective 10/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

Sole Paragraph. Institutions classified in Segment 5 (S5), payment institutions, and consortium administrators are exempt from sending the DLO, as provided in Article 7 of Resolution BCB No. 69, of February 10, 2021~~~~.

Sole Paragraph. (Revoked, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

§ 1. As provided in Article 7 of Resolution BCB No. 69, of February 10, 2021, the following are exempt from sending the DLO: (Included, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

I - institutions not part of a prudential conglomerate classified in Segment 5 (S5), as established in Resolution No. 4.553, of January 30, 2017; (Included, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

II - prudential conglomerates classified in S5, as established in Resolution No. 4.553, of 2017; (Included, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

III - Type 3 prudential conglomerates classified in S5, as established in Resolution BCB No. 197, of March 11, 2022; (Included, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

IV - payment institutions not part of a prudential conglomerate; (Included, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

V - institutions part of a Type 2 prudential conglomerate, as established in Resolution BCB No. 197, of 2022; and (Included, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

VI - consortium administrators. (Included, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

§ 2. Payment institution leaders of Type 3 prudential conglomerates are included in item I of the caput. (Included, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

§ 3. The information referred to in the caput must be sent starting from the first base date on which the institution authorized to operate by the Central Bank of Brazil is in effective operation. (Included, effective 7/1/2023, by Normative Instruction BCB No. 396, of 6/23/2023.)

Art. 7. The institutions mentioned in Article 6 must indicate an employee qualified to answer any questions regarding the information provided in accordance with this Normative Instruction BCB.

Sole Paragraph. The indication referred to in the caput must be registered and kept updated in the Information System on Entities of Interest to the Central Bank (Unicad), as provided in Circular No. 3.165, of December 4, 2002.

Art. 8. The communication of the option or withdrawal of the use of the simplified methodology for calculating the Simplified Reference Equity (PRS5) minimum requirement, as provided in Article 16, II, of CMN Resolution No. 4.606, of October 19, 2017, must be carried out through the LIMITES System - Operational Limits, available on the Central Bank of Brazil's website at https://www3.bcb.gov.br/limites2/#/.

Art. 8-A. The repositioning of instruments referred to in § 3 of Article 6 and § 4 of Article 7 of CMN Resolution No. 4.955, of October 21, 2021, must be communicated to the Financial System Monitoring Department (Desig) through the DLO.(Included, effective 12/1/2022, by Normative Instruction BCB No. 329, of 11/24/2022.)

Art. 9. The following are revoked:

I - Circular Letter No. 3.663, of June 27, 2014;

II - Circular Letter No. 3.691, of January 13, 2015;

III - Circular Letter No. 3.697, of March 2, 2015;

IV - Circular Letter No. 3.698, of March 3, 2015;

V - Circular Letter No. 3.700, of April 6, 2015;

VI - Circular Letter No. 3.704, of April 22, 2015;

VII - Circular Letter No. 3.706, of May 5, 2015;

VIII - Circular Letter No. 3.711, of June 15, 2015;

IX - Circular Letter No. 3.716, of July 27, 2015;

X - Circular Letter No. 3.726, of September 22, 2015;

XI - Circular Letter No. 3.736, of November 25, 2015;

XII - Circular Letter No. 3.744, of December 21, 2015;

XIII - Circular Letter No. 3.746, of December 30, 2015;

XIV - Circular Letter No. 3.748, of January 18, 2016;

XV - Circular Letter No. 3.749, of January 22, 2016;

XVI - Circular Letter No. 3.757, of February 26, 2016;

XVII - Circular Letter No. 3.772, of July 6, 2016;

XVIII - Circular Letter No. 3.787, of November 7, 2016;

XIX - Circular Letter No. 3.801, of January 18, 2017;

XX - Circular Letter No. 3.823, of May 31, 2017;

XXI - Circular Letter No. 3.831, of July 4, 2017;

XXII - Circular Letter No. 3.840, of September 14, 2017;

XXIII - Circular Letter No. 3.858, of December 28, 2017;

XXIV - Circular Letter No. 3.866, of February 28, 2018;

XXV - Articles 1 and 3 of Circular Letter No. 3.873, of April 3, 2018;

XXVI - Circular Letter No. 3.879, of April 27, 2018;

XXVII - Circular Letter No. 3.890, of June 29, 2018;

XXVIII - Circular Letter No. 3.899, of August 14, 2018;

XXIX - Circular Letter No. 3.916, of November 9, 2018;

XXX - Circular Letter No. 3.926, of January 4, 2019;

XXXI - Circular Letter No. 3.946, of April 12, 2019;

XXXII - Circular Letter No. 3.954, of June 25, 2019;

XXXIII - Circular Letter No. 3.956, of June 27, 2019;

XXXIV - Circular Letter No. 3.973, of September 10, 2019;

XXXV - Circular Letter No. 3.987, of November 12, 2019;

XXXVI - Circular Letter No. 3.995, of December 26, 2019;

XXXVII - Circular Letter No. 3.996, of December 26, 2019;

XXXVIII - Circular Letter No. 4.013, of March 13, 2020;

XXXIX - Circular Letter No. 4.016, of March 18, 2020;

XL - Circular Letter No. 4.030, of April 15, 2020;

XLI - Circular Letter No. 4.036, of April 24, 2020;

XLII - Circular Letter No. 4.045, of May 6, 2020;

XLIII - Circular Letter No. 4.063, of June 30, 2020;

XLIV - Normative Instruction BCB No. 10, of August 24, 2020;

XLV - Normative Instruction BCB No. 22, of October 5, 2020;

XLVI - Normative Instruction No. 72, of January 25, 2021.

Art. 10. This Normative Instruction BCB enters into force on March 1, 2021.

Gilneu Francisco Astolfi Vivan

Annex to Normative Instruction BCB No. 81, of February 23, 2021

Document Code: 2061.

Document Name: Operational Limits Statement (DLO).

Remittance Frequency: Monthly.

Deadline for Remittance: by the 5th day of the second month following the corresponding base date.

Base Date: last day of each month.

Unit Responsible for Curation: Desig.

Form of Remittance: Electronic means.

System for Remittance: File Transfer System (STA), as regulated and made available on this Agency's website, at https://www.bcb.gov.br/acessoinformacao/sistematransferenciaarquivos;

Format for Remittance: XML (eXtensible Markup Language).

Validation of Remittance: Anticipated.

Remittance Validation Scheme: XSD (XML Schema Definition).

Additional Elements for Remittance: layout, in XML format; models, in Excel format; XSD validation schemas; example files; validator program; and filling instructions, available on the Central Bank of Brazil's website at File layout and normative basis (bcb.gov.br).

Director Responsible for Remittance: indicated in accordance with Article 6 of Resolution BCB No. 69, of February 10, 2021.

Registration of the Director Responsible for Remittance: in the “Communication Occurrence - Indication of Responsible Director by Area of Activity” of Unicad.

Registration of the Employee Indicated to Answer Questions: in the “Communication Occurrence - Indication of Responsible for Sending Information” of Unicad.

Electronic Address for Solving Doubts about Remittance and Filling of the Document: dlo@bcb.gov.br.