Leia em Portugues

Circular (EN)

It amends Memorandum No. 3.418, of November 4, 2008.
It establishes the period for delivery of the Declaration of Brazilian Capitals Abroad(BCA) of 2009 - tax year-base 2008.
Deal with the additional demandability over deposits and compulsory.
Prescribes the procedures for calculating the Required Reference Equity (PRE) amount related to the operating risk (POPR) which Resolution 3490/2007 is about.
It institutes compulsory collection and compulsory investment over interfinancial deposits of resources of commercial leasing companies.
Changes criteria for accounting.
Sets provisions on credit derivative operations dealt with in Resolution 2.933.
Establishes criteria applicable to leasing transactions.
Establishes criteria for foreign loan operations.
Foreign credit operations.
Regulates provisions of Resolution 2,515.
Establishes and regulates the electronic declaratory registration of financial operations.
On assets and liabilities operations subject to minimum terms performed in the financial marketplace, their respective compensations and consolidating norms in this respect.
It amends Items 1.7.3 and 1.11.8 and add Items 1.11.9.6 and 1.11.10.8 to the Accounting Plan for National Financial System Institutions (COSIF)