Resolution No. 102

RESOLUTION

BCB NO. 102, OF JUNE 7, 2021

Dispenses on the preparation and submission of information regarding financial instruments subject to guarantee to the Credit Guarantee Fund (FGC) and on the calculation of the base and payment of contributions by institutions associated with the FGC.

Dispenses on the preparation and submission of information regarding financial instruments subject to guarantee to the Credit Guarantee Fund (FGC), on the calculation of the base and payment of contributions by institutions associated with the FGC and on the procedures regarding the calculation and registration of the amount to be allocated in federal government securities (MATPF).(Wording given, from 1/6/2024, by Resolution BCB No. 377, of 5/9/2024.)

Dispenses on the preparation and submission of information regarding financial instruments subject to guarantee to the Credit Guarantee Fund – FGC, on the calculation of the base and payment of contributions by institutions associated with the FGC and on the procedures regarding the calculation and registration of the amount to be allocated in federal government securities – MATPF. (Wording given by Resolution BCB No. 572, of 5/29/2026.)

The Collegiate Board of the Central Bank of Brazil, in a session held on June 2, 2021, based on art. 9 of Law No. 4.595, of December 31, 1964, in arts. 22 and 28 of Law No. 12.810, of May 15, 2013, and having in view the provisions of Resolution No. 4.222, of May 23, 2013,

R E S O L V E S:

CHAPTER I

ON THE OBJECT AND SCOPE OF

APPLICATION

Art. 1. This Resolution provides for:

I - the provision of information to the Credit Guarantee Fund (FGC) by:

a) financial institutions and other institutions authorized to operate by the Central Bank of Brazil associated with the FGC; and

b) entities administering systems of registration or centralized deposit of financial assets eligible for guarantee by the FGC; and

b) registrant entities or central depositories of financial assets eligible for guarantee by the FGC; (Wording given, from 1/6/2024, by Resolution BCB No. 377, of 5/9/2024.)

II - the calculation of the base and the payment of ordinary, special, and additional contributions by institutions associated with the FGC.

II - the calculation of the base and the payment of ordinary, special, and additional contributions by institutions associated with the FGC; and (Wording given, from 1/6/2024, by Resolution BCB No. 377, of 5/9/2024.)

II - the provision of information to institutions mentioned in item I, letter “a”, by central depositories of financial assets eligible for guarantee by the FGC; (Wording given by Resolution BCB No. 572, of 5/29/2026.)

III - the procedures regarding the calculation and registration of the amount to be allocated in federal government securities (MATPF).(Included, from 1/6/2024, by Resolution BCB No. 377, of 5/9/2024.)

III - the calculation of the base and payment of ordinary, special, and additional contributions by institutions associated with the FGC; and (Wording given by Resolution BCB No. 572, of 5/29/2026.)

IV - the procedures regarding the calculation and registration of the amount to be allocated in federal government securities – MATPF.
(Included by Resolution BCB No. 572, of 5/29/2026.)

CHAPTER II

ON THE PROVISION OF
INFORMATION TO THE FGC

CHAPTER II

ON THE PROVISION OF INFORMATION

(Title altered by Resolution BCB No. 572, of
5/29/2026.)

Art. 2. The institutions mentioned in letter “a” of item I of art.
1 must have systems and controls that allow them to produce and provide to the FGC, within 2 (two) business days, an electronic file with the following data:

I - identification of the holder of the guaranteed credit;

II - type of financial instrument representing the credit subject to guarantee by the FGC, according to Table I of the Annex to this Resolution;

III - identifier of the financial instrument;

IV - date of acquisition of the financial instrument by the holder of the credit;

V - classification of the holder of the credit and of the ownership control condition of the financial instrument representing the credit subject to guarantee by the FGC, according to Table II of the Annex to this Resolution; and

V - classification of the holder of the credit and of the ownership control condition of the financial instrument representing the credit subject to guarantee by the FGC, according to Table II of the Annex to this Resolution; (Wording given, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

VI - value of the credit held by the holder.

VI - value of the credit held by the holder; (Wording given, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

VII - indexer of the financial instrument; (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

VIII - unit value of the financial instrument; (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

IX - quantity of the financial instrument held by the holder; (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

X - existence of judicial block on the financial instrument; and (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

XI - blocked value of the financial instrument. (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

Sole paragraph. The systems referred to in the main text must be prepared to keep the record of information regarding the last 30 (thirty) days.

Sole paragraph. The systems referred to in the main text must be prepared to generate, at any time, the electronic file with the information regarding the last 30 (thirty) days, not limited to the date specified in the main text of art. 4. (Wording given, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

Art. 3. The entities mentioned in letter “b” of item I of art. 1 must have systems and controls that allow them to produce and provide to the FGC, within 2 (two) business days, regarding financial instruments eligible for guarantee registered or deposited in the referred systems, an electronic file with the following data:

I - identification of the issuing institution of the financial instrument;

II - identification of the participant responsible for registration or of the custodian institution of the financial instrument;

III - identification of the holder of the credit guaranteed by the FGC;

IV - type of financial instrument representing the credit subject to guarantee by the FGC, according to Table I of the Annex to this Resolution;

V - identifier of the financial instrument;

VI - date of acquisition of the financial instrument by the holder of the credit;

VII - classification of the holder of the credit and of the ownership control condition of the financial instrument representing the credit subject to guarantee by the FGC, according to Table II of the
Annex to this Resolution; and

VII - classification of the holder of the credit and of the ownership control condition of the financial instrument representing the credit subject to guarantee by the FGC, according to Table II of the Annex to this Resolution; (Wording given, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

VIII - value of the respective credit held by the holder.

VIII - value of the financial instrument; (Wording given, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

IX - date of issuance of the financial instrument; (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

X - unit value of the financial instrument on the date of acquisition; (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

XI - quantity of the financial instrument; (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

XII - unit value of the financial instrument; (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

XIII - date of the unit value of the financial instrument; (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

XIV - existence of judicial block on the financial instrument; and (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

XV - blocked value of the financial instrument. (Included, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

Sole paragraph. The systems referred to in the main text must be prepared to keep the record of information regarding the last 30 (thirty) days.

Sole paragraph. The systems referred to in the main text must be prepared to generate, at any time, the electronic file with the information regarding the last 30 (thirty) days, not limited to the date specified in the main text of art. 4. (Wording given, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)

Art. 4. The institutions mentioned in letter “a” of item I of art.
1 must prepare and submit to the FGC, by the tenth business day of each month, aggregated information on the credits guaranteed by it, based on the position of the last business day of the previous month, containing, at minimum, data regarding the classification:

I - of the type of financial instrument representing the credit subject to guarantee by the fund, according to Table I of the Annex to this Resolution;

II - of the type of holder of the credit and of the ownership control condition of the financial instrument representing the credit subject to guarantee by the fund, according to Table II of the Annex to this Resolution; and

III - of the value range of the credit held by the holder, according to Table III of the Annex to this Resolution.

§ 1. For each combination of the classifications referred to in items I to III of the main text, the number of clients and the total value of the credits held by them must be reported.

§ 2. In addition to the provision of § 1, the number of clients and the total value of the credits held by them must be reported for each combination of the classifications referred to in items II and III of the main text.

§ 3. Information regarding the institutions part of the same financial conglomerate must be prepared on consolidated bases and submitted to the FGC by the lead institution.

§ 3. Information regarding institutions part of the same prudential conglomerate must be prepared on consolidated bases and submitted to the FGC by the lead institution, even if such institution is not associated with the FGC. (Wording given, from 1/6/2024, by Resolution BCB No. 377, of 5/9/2024.)

§ 4. The aggregated information referred to in this article must be consistent with the data calculated for the production of the electronic file referred to in art. 2.

Art. 4-A. Central depositories of financial assets eligible for guarantee by the FGC, from November 1, 2026, must prepare and submit to the institutions mentioned in art. 1, main text, item I, letter “a”, by the fifth business day of each month, based on the position of the last business day of the previous month, aggregated information on credits deposited issued by the associated institution, subject to ordinary guarantee by the FGC, not custodied by the issuer, of ownership by: (Included by Resolution BCB No. 572, of 5/29/2026.)

I - complementary pension entities; (Included by Resolution BCB No. 572, of 5/29/2026.)

II - own social security regimes established by the Union, by the States, by the Federal District and by the Municipalities; (Included by Resolution BCB No. 572, of 5/29/2026.)

III - insurance companies; (Included by Resolution BCB No. 572, of 5/29/2026.)

IV - capitalization societies; (Included by Resolution BCB No. 572, of 5/29/2026.)

V - investment clubs; (Included by Resolution BCB No. 572, of 5/29/2026.)

VI - investment funds; and (Included by Resolution BCB No. 572, of 5/29/2026.)

VII - institutional investors resident or domiciled abroad. (Included by Resolution BCB No. 572, of 5/29/2026.)

§ 1. The aggregated information must contain, at minimum, data regarding the classification: (Included by Resolution BCB No. 572, of 5/29/2026.)

I - of the type of financial instrument representing the credit, according to Table I of the Annex to this Resolution; and (Included by Resolution BCB No. 572, of 5/29/2026.)

II - of the value range of the credit held by the holder, according to Table III of the Annex to this Resolution. (Included by Resolution BCB No. 572, of 5/29/2026.)

§ 2. For each combination of the classifications of items I and II of § 1, the number of final holders of the instruments and the total value of the credits held by them must be reported. (Included by Resolution BCB No. 572, of 5/29/2026.)

§ 3. The aggregated information referred to in this
article must be consistent with the data calculated for the production of the electronic
file referred to in art. 3. (Included by Resolution BCB No. 572, of 5/29/2026.)

§ 4. For the purpose of compliance with the provision of this
article, central depositories of financial assets must consider: (Included by Resolution BCB No. 572, of 5/29/2026.)

I - the last available value of the credit held by the holder on the date specified in the main text; and (Included by Resolution BCB No. 572, of 5/29/2026.)

II - the information disclosed by the FGC for identification: (Included by Resolution BCB No. 572, of 5/29/2026.)

a) of the institutions mentioned in art. 1, main text, item I, letter “a”; and (Included by Resolution BCB No. 572, of 5/29/2026.)

b) of the National Classification of Economic Activities – CNAE of holders of credits not covered by ordinary guarantees, of which items I to VII of the main text deal. (Included by Resolution BCB No. 572, of 5/29/2026.)

Art. 4-B. It is optional for the institutions mentioned in art. 1, main text, item I, letter “a”, until the central depositories of financial assets begin to submit the information provided in art. 4-A, to deduct from the calculation of the Reference Value – VR the balances of the instruments eligible for guarantee by the FGC owned by the entities mentioned in art. 4-A, main text, items I to VII, provided that the institution holds documentation proving the ownership of the referred credits. (Included by Resolution BCB No. 572, of 5/29/2026.)

Art. 5. The institutions mentioned in item I of art. 1 must perform, whenever requested by the Central Bank of Brazil, tests to assess their ability to provide the information referred to in arts. 2 and 3, within the period mentioned in them.

Art. 6. The institutions mentioned in letter “a” of item I of art.
1 must prepare and submit to the FGC, by the 18th (eighteenth) day of each month, the information necessary for the calculation of the ordinary, special and additional contributions due, referring to the immediately preceding month, as provided in arts. 7 to 9.

Sole paragraph. The information referred to in the main text must be calculated based on individual financial statements, even if the institution is part of a financial conglomerate.

Sole paragraph. The information referred to in the main text must be calculated based on individual financial statements, even if the institution is part of a prudential conglomerate. (Wording given, from 1/6/2024, by Resolution BCB No. 377, of 5/9/2024.)

CHAPTER III

ON THE CALCULATION OF THE BASE

OF CALCULATION AND PAYMENT OF CONTRIBUTIONS BY INSTITUTIONS ASSOCIATED WITH THE FGC

Art. 7. The values of the contributions ordinary and special must be calculated based on the balances, of the last day of each month, of the accounts and financial instruments representing the credits subject to guarantee, registered by the institutions mentioned in letter “a” of item I of art. 1 in the titles and subtitles of the Accounting Plan of Institutions of the National Financial System (Cosif) published by the Central Bank of Brazil.

Art. 7. The values of the ordinary and special contributions must be calculated based on the balances, of the last day of each month, of the accounts and financial instruments representing the credits subject to guarantee, registered by the institutions mentioned in art. 1, main text, item I, letter “a”, in the accounting items of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil – Cosif published by the Central Bank of Brazil. (Wording given by Resolution BCB No. 572, of 5/29/2026.)

Art. 8. The values of the additional contributions must be calculated, observing the calculation method provided in art. 9, based on:

I - the balance sheets of the institutions associated with the FGC;

II - the information calculated as provided in art. 6 and in § 5 of art. 9, of this Resolution; and

III - the balances, of the last day of each month, of the accounts and instruments corresponding to the collections of the institutions associated registered in the titles and subtitles of the Cosif published by the Central Bank of Brazil.

III - the balances, of the last day of each month, of the accounts and instruments corresponding to the collections of the institutions associated registered in the accounting items of the Cosif published by the Bank central of Brazil. (Wording given by Resolution BCB No. 572, of 5/29/2026.)

Art. 9. For the purpose of calculating the additional contribution, it is considered:

I - Adjusted Net Equity (PLA) – the value of the adjusted net equity by the accumulated revenues and expenses;

I - Adjusted Net Equity – PLA – the value of the net equity adjusted by the balances of the revenue and expense accounts, plus the balance recognized as prudential capital of the instruments eligible for Complementary Capital and Level II issued by the own associated institution, minus the participations in the capital of financial institutions associated with the FGC, according to accounting items of the Cosif published by the Central Bank of Brazil; (Wording given by Resolution BCB No. 572, of 5/29/2026.)

II - Reference Value (VR) – the value of the FGC exposure to instruments subject to ordinary guarantee, minus:

a) the balances of the instruments provided for in items I, II and IX of Table I of the Annex to this Resolution; and

~~

b) balances, up to a limit of R$5,000.00 (five thousand reais) per client, of the instruments provided for in items III, V, VI, VII, VIII, X and XII of Table I of the Annex to this Resolution; and (Amended by Resolution BCB No. 441, of December 4, 2024.)

III - Reference Gatherings – RG – the value of total gatherings, minus the balances related to gatherings from affiliated entities and to gatherings from financial institutions recorded in the Cosif accounting lines disclosed by the Central Bank of Brazil. (Amended by Resolution BCB No. 572, of May 29, 2026.)

§ 1º The value of the PLA used in the calculation of the additional contribution must correspond to the higher value between the PLA of the month immediately preceding that of the calculation of the additional contribution and the result of the arithmetic mean of the PLA over the last 12 (twelve) months or the number of months available, if less than 12 (twelve). (Amended, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

§ 2º The value of the FGC exposure to the instruments subject to ordinary guarantee is the result of the sum of the balance of the "Any holder" line with the coverage limits calculated for the "Individual holder" and "Legal entity holder with FGC guarantee" lines, according to definitions contained in Table II of the Annex to this Resolution.

§ 3º The coverage limit is the result of the sum of the balances related to value ranges 1 to 14 of Table III of the Annex to this Resolution added to the product of the value of the ordinary guarantee limit by the sum of the number of clients of ranges 15 to 27 of said Table III.

§ 4º The deduction provided for in item “b” of paragraph II of the main text is the result of the sum of the balances of the “Individual holder” and “Legal entity holder with FGC guarantee” lines of Table II, in value ranges 1 to 6 of Table III, both of the Annex to this Resolution, added to the product between R$5,000.00 (five thousand reais) and the sum of the quantity of clients of the “Individual holder” and “Legal entity holder with FGC guarantee” lines of said Table II, in value ranges 7 to 27 of said Table III, corresponding to the instruments cited in said item “b”.

§ 5º The information necessary for the calculation of the VR must be prepared by the institutions mentioned in item “a” of paragraph I of art. 1º on an individual basis, according to the methodology established in art. 4º, main text, paragraphs I to III and §§ 1º and 2º, of this Resolution.

§ 6º The VR must be calculated based on data from the month immediately preceding that of the calculation of the additional contribution. (Amended, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

§ 7º The value of the RG used in the calculation of the additional contribution must correspond to the higher value between the RG of the month immediately preceding that of the calculation of the additional contribution and the result of the arithmetic mean of the RG over the last 12 (twelve) months or the number of months available, if less than 12 (twelve). (Added, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

Art. 10. In the absence of the information provided for in art. 6º, the value of the contributions due must be the same value calculated and paid to the FGC in the immediately preceding month, without prejudice to the imposition of any eventual sanctions.

Sole paragraph. At the time of regularization of the missing information referred to in the main text, apply:

I - to the value of the contribution complement, update, based on the Selic rate, and fine, observing the provisions of art. 12; and

II - to the value of the return of the contribution, updated based on the Selic rate.

Art. 11. The payment of ordinary, special and additional contributions by institutions associated with the FGC must be made until the first business day of the month following receipt of the information regarding the value of the total contribution due calculated by the FGC. (Amended, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

Sole paragraph. (Revoked, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

Art. 12. Delay in paying the contributions due subjects the associated institution to a fine of 2% (two percent) on the value of the contribution, plus update based on the Selic rate.

§ 1º For the purpose of calculating the fine, the value of the contribution will be updated from the first day of delay until the day prior to actual payment.

§ 2º The payment of the value corresponding to the fine and the complement referred to in the sole paragraph of art. 10 must be made to the FGC, observing the conditions established by it. (Amended, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

Art. 13. The payment of the values provided for in this chapter must be processed within the Brazilian Payments System (SPB), through the Reserve Transfer System (STR). (Amended, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

Sole paragraph. Associated institutions must observe the procedures established by the FGC for compliance with the provisions of this article. (Amended, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

CHAPTER III-A

ON THE CALCULATION AND REGISTRATION OF MATPF

(Chapter III-A added, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

Art. 13-A. For the purpose of calculating the MATPF:
(Amended by Resolution BCB No. 572, of May 29, 2026.)

I - apply, for the purposes of calculating the VR, the RG and the PLA, the provisions of arts. 8º and 9º; and (Added by Resolution BCB No. 572, of May 29, 2026.)

II - consider Reference Asset – RA the set of assets intended for financial intermediation and liquidity management, whose composition reflects the quality of the applications of gathered resources, observing criteria of transparency and exposure to risks. (Added by Resolution BCB No. 572, of May 29, 2026.)

§ 1º For the purpose of calculating the RA, consider, by their respective net book value:
(Added by Resolution BCB No. 572, of May 29, 2026.)

I - cash; (Added by Resolution BCB No. 572, of May 29, 2026.)

II - interfinancial liquidity applications, excluding resale-to-mature positions of financed and sold positions of any securities; (Added by Resolution BCB No. 572, of May 29, 2026.)

III - securities and marketable securities, excluding derivatives contracted without the purpose of hedge, private securities not eligible for the Liquidity Lines – LFL and assets of investment fund shares that are not characterized as assets for liquidity management; (Added by Resolution BCB No. 572, of May 29, 2026.)

IV - interfinancial relations; (Added by Resolution BCB No. 572, of May 29, 2026.)

V - credit operations; (Added by Resolution BCB No. 572, of May 29, 2026.)

VI - financial and operating leasing; (Added by Resolution BCB No. 572, of May 29, 2026.)

VII - operations with characteristics of granting credit; (Added by Resolution BCB No. 572, of May 29, 2026.)

VIII - payments to be received from final users and participants in payment arrangements, deducted from corresponding obligations and advances of obligations with affiliates, whose associated assets have not yet been received; (Added by Resolution BCB No. 572, of May 29, 2026.)

IX - deferred tax assets arising from provisions for credit losses; and (Added by Resolution BCB No. 572, of May 29, 2026.)

X - non-financial assets held for sale, representing vehicles or real estate, which have been received by the institution in settlement of difficult or doubtful financial instruments not intended for own use, according to current regulation. (Added by Resolution BCB No. 572, of May 29, 2026.)

§ 2º The following must not be considered in the RA:
(Added by Resolution BCB No. 572, of May 29, 2026.)

I - assets whose source of funds are linked to unsecured gathering instruments; and (Added by Resolution BCB No. 572, of May 29, 2026.)

II - assets whose counterparty is an affiliated entity. (Added by Resolution BCB No. 572, of May 29, 2026.)

§ 3º Financial derivative instruments that make up the RA, contracted with the purpose of hedge, must be deducted from liabilities associated with instruments of the same nature. (Added by Resolution BCB No. 572, of May 29, 2026.)

§ 4º For the purposes of the provision of item III of § 1º, consider as assets for liquidity management federal public securities registered in the asset of investment funds whose shares are held by the associated institution, provided that cumulatively:
(Added by Resolution BCB No. 572, of May 29, 2026.)

I - the management of the fund portfolio is under unrestricted and exclusive control of the liquidity management area of the institution; and (Added by Resolution BCB No. 572, of May 29, 2026.)

II - the assets of the fund are capable of immediate conversion into cash, without operational or contractual restrictions that compromise their prompt realization. (Added by Resolution BCB No. 572, of May 29, 2026.)

§ 5º The exclusion of assets whose counterparty is an affiliated entity referred to in item II of § 2º applies from July 1, 2027. (Added by Resolution BCB No. 572, of May 29, 2026.)

§ 6º The value of the RA is the sum of the balances recorded in the Cosif accounting lines disclosed by the Central Bank of Brazil. (Added by Resolution BCB No. 572, of May 29, 2026.)

§ 7º The value of the RA must be calculated based on data from the last day of the month immediately preceding that of the calculation of the MATPF. (Added by Resolution BCB No. 572, of May 29, 2026.)

Art. 13-B. Federal public securities relating to the MATPF must be registered in the Special Settlement and Custody System (Selic) in a specific account to be defined by the Central Bank of Brazil. (Added, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

§ 1º The allocation of federal public securities may be carried out even through repo operations. (Added, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

§ 2º It is prohibited to carry out a free movement agreement for the securities subject to resale commitment in the repo operations referred to in § 1º. (Added, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

§ 3º The federal public securities referred to in the main text must:
(Added, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

I - be denominated in reais; (Added, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

II - have a maximum remaining term of 5 (five) years until maturity; and (Added, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

III - not be referenced in foreign currency. (Added, effective June 1, 2024, by Resolution BCB No. 377, of May 9, 2024.)

CHAPTER IV

FINAL PROVISIONS

Art. 14. The Central Bank of Brazil will disclose the Cosif accounting lines to be used as the calculation base for the MATPF and for the ordinary, special and additional contributions of institutions associated with the FGC. (Amended by Resolution BCB No. 572, of May 29, 2026.)

Art. 15. The institutions mentioned in paragraph I of art. 1º must keep at the disposal of the Central Bank of Brazil and the FGC, for a minimum period of 5 (five) years, the data and the description of the methodology used for the preparation of the information dealt with in this Resolution.

Art. 16. The provision of the information dealt with in this Resolution must observe the form and operational conditions disclosed by the FGC.

Art. 17. Responsibility for providing information for the purpose of complying with the provisions of this Resolution is assigned to the director responsible for providing information provided for in legal and regulatory norms.

Art. 18. The following are revoked:

I - Circular No. 3,666, of August 30, 2013;

II - Circular No. 3,915, of October 17, 2018;

III - Circular No. 3,929, of February 13, 2019;

IV - Circular No. 3,972, of December 12, 2019;

V - Circular No. 4,023, of June 3, 2020.

Art. 19. This Resolution enters into force on July 1, 2021.

João Manoel Pinho de Mello Paulo Sérgio Neves de Souza

Director of Organization of the System Director of Supervision Financial and Resolution

ANNEX TO RESOLUTION BCB NO. 102, OF JUNE 7, 2021

Table I - Type of financial instrument representing credit subject to FGC guarantee
No.	Description
I	Demand deposits
II	Savings deposits
III	Time deposits without special guarantee
IV	Time deposits with special guarantee
V	Bills of Exchange
VI	Mortgage Notes
VII	Agribusiness Credit Notes
VIII	Real Estate Credit Notes
IX	Non-checkable deposits
X	Repo operations having as object securities issued by an affiliated company
XI	Deposits maintained in inactive accounts
XII	Development Credit Notes

(Table I amended by Resolution BCB No. 441, of December 4, 2024.)

Table II - Type of holder and control of holding of the financial instrument representing credit subject to FGC guarantee		Obs.
Individual holder – Financial instrument whose transfer of ownership requires the intervention of the issuer, including unregistered/deposited financial instrument, or registered/deposited in customer accounts of the issuer		(1)
Legal entity holder with FGC guarantee – Financial instrument whose transfer of ownership requires the intervention of the issuer, including unregistered/deposited financial instrument, or registered/deposited in customer accounts of the issuer
Legal entity holder without FGC guarantee – Financial instrument whose transfer of ownership requires the intervention of the issuer, including unregistered/deposited financial instrument, or registered/deposited in customer accounts of the issuer
Any holder – Financial instrument whose ownership can be transferred without the intervention of the issuer, including financial instrument registered/deposited in accounts not characterized as customer accounts of the issuer		(2)

(1) For financial instruments registered or deposited in centralized registration or deposit systems authorized by the Central Bank of Brazil with an account structure, consider only positions maintained in customer accounts of the issuer. For financial instruments registered in systems authorized by the Central Bank of Brazil without an account structure, consider only records where the registration participant is the issuer itself.

(2) Use this classification for financial instruments registered or deposited in individualized accounts or in customer accounts of an institution distinct from the issuer and for records where the registration participant is not the issuer of the instrument, as applicable.

Table III - Value Range
Value Range	Lower Limit	Upper Limit
1	0.01	10.00
2	10.01	100.00
3	100.01	500.00
4	500.01	1,000.00
5	1,000.01	2,000.00
6	2,000.01	5,000.00
7	5,000.01	10,000.00
8	10,000.01	15,000.00
9	15,000.01	20,000.00
10	20,000.01	50,000.00
11	50,000.01	100,000.00
12	100,000.01	150,000.00
13	150,000.01	200,000.00
14	200,000.01	250,000.00
15	250,000.01	300,000.00
16	300,000.01	400,000.00
17	400,000.01	500,000.00
18	500,000.01	600,000.00
19	600,000.01	700,000.00
20	700,000.01	800,000.00
21	800,000.01	900,000.00
22	900,000.01	1,000,000.00
23	1,000,000.01	2,000,000.00
24	2,000,000.01	5,000,000.00
25	5,000,000.01	10,000,000.00
26	10,000,000.01	20,000,000.00
27	20,000,000.01	999,999,999,999,999.00

Table III - Value Range
Value Range	Lower Limit	Upper Limit
1	0.01	10.00
2	10.01	100.00
3	100.01	500.00
4	500.01	1,000.00
5	1,000.01	2,000.00
6	2,000.01	5,000.00
7	5,000.01	10,000.00
8	10,000.01	15,000.00
9	15,000.01	20,000.00
10	20,000.01	50,000.00
11	50,000.01	100,000.00
12	100,000.01	150,000.00
13	150,000.01	200,000.00
14	200,000.01	250,000.00
15	250,000.01	300,000.00
16	300,000.01	400,000.00
17	400,000.01	500,000.00
18	500,000.01	600,000.00
19	600,000.01	700,000.00
20	700,000.01	800,000.00
21	800,000.01	900,000.00
22	900,000.01	1,000,000.00
23	1,000,000.01	2,000,000.00
24	2,000,000.01	5,000,000.00
25	5,000,000.01	20,000,000.00
26	20,000,000.01	40,000,000.00
27	40,000,000.01	999,999,999,999,999.00

(Table III with wording given, from 1/1/2025, by Resolution BCB No. 377, of 5/9/2024.)