Resolução BCB N° 355

Conteúdo do Documento

RESOLUÇÃO BCB Nº 355, DE 28 DE NOVEMBRO DE 2023 Altera a Resolução BCB nº 54, de 16 de dezembro de 2020, que dispõe sobre a divulgação do Relatório de Pilar 3. A Diretoria Colegiada do Banco Central do Brasil, em sessão realizada em 28 de novembro de 2023, com base no disposto nos arts. 9º e 10, inciso IX, da Lei nº 4.595, de 31 de dezembro de 1964, e no art. 9º, incisos II e IX,...

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RESOLUÇÃO BCB Nº 355,
DE 28 DE NOVEMBRO DE 2023

Altera a Resolução BCB nº 54, de 16 de
dezembro de 2020, que dispõe sobre a divulgação do Relatório de Pilar 3.

A Diretoria Colegiada do Banco Central do Brasil, em sessão realizada em 28 de novembro de 2023, com base no disposto nos arts. 9º e 10, inciso IX, da Lei nº 4.595, de 31 de dezembro de 1964, e no art. 9º, incisos II e IX, alínea “a”, da Lei nº 12.865, de 9 de outubro de 2013, e tendo em vista o disposto no art. 3º, § 2º, da Resolução CMN nº 4.958, de 21 de outubro de 2021, e no art. 3º, § 2º, da Resolução BCB nº 200, de 11 de março de 2022, R
E S O L V E :

Art.
1º  A Resolução BCB nº 54, de 16 de dezembro de 2020, passa a vigorar com as
seguintes alterações:

“Art. 2º  ............................................................................................................

§ 1º  .................................................................................................................

.........................................................................................................................

XIII - comparação
entre RWA calculado na abordagem padronizada e na abordagem modelos internos;

XIV - ativos
vinculados; e

XV - risco
operacional.

................................................................................................................”
(NR)

“Art. 11-A.  .......................................................................................................

.........................................................................................................................

II - IRB: Exposições
ao risco de crédito por carteira e intervalos de PD (tabela CR6);

................................................................................................................”
(NR)

“Seção XV

Do Risco Operacional

Art. 17-C.  As
informações do Relatório de Pilar 3 relativas ao risco operacional devem ser
divulgadas conforme as seguintes tabelas estabelecidas pelo Banco Central do
Brasil:

I - informações
qualitativas sobre o gerenciamento do risco operacional (tabela ORA);

II - histórico de
perdas operacionais (tabela OR1);

III - composição do
Indicador de Negócios (BI) (tabela OR2); e

IV - requerimento de
capital para o risco operacional (tabela OR3).” (NR)

“Art. 18.  As
instituições enquadradas no S1 devem publicar todas as tabelas mencionadas nos
arts. 4º a 17-C, observado o disposto no art. 8º, parágrafo único, e no art.
11-A, parágrafo único.” (NR)

“Art. 19. 
..........................................................................................................

.........................................................................................................................

XI - risco de
variação das taxas de juros em instrumentos classificados na carteira bancária:
IRRBBA e IRRBB1;

XII - remuneração de
administradores: REMA, REM1, REM2 e REM3; e

XIII - risco
operacional: ORA, OR1, OR2 e OR3.

................................................................................................................”
(NR)

“Art. 20. 
..........................................................................................................

.........................................................................................................................

VI - risco de
mercado: MRA, MR1 e as informações de que trata o art. 15;

VII - risco de
variação das taxas de juros em instrumentos classificados na carteira bancária:
IRRBBA e IRRBB1; e

VIII - risco
operacional: ORA, OR2 e OR3.

Parágrafo único.  ..............................................................................................

I - CCA, CC1 e CC2,
quando emitirem instrumentos elegíveis ao Capital Complementar ou ao Nível II
do PR;

II - MRB, MR2, MR3 e
MR4, quando autorizadas a utilizar modelos internos de risco de mercado para o
cálculo do valor diário referente à parcela RWAMINT; e

III - OR1, quando
autorizadas a utilizar o ILM para o cálculo referente à parcela RWAOPAD.”
(NR)

“Art. 22.  ..........................................................................................................

.........................................................................................................................

III - anual,
relativamente à data-base 31 de dezembro, para as informações requeridas nos
arts. 4º a 17-C.

.........................................................................................................................

§ 3º  As informações
da tabela CCyB1 devem ser atualizadas sempre que houver alteração no valor para
o percentual do adicional contracíclico de capital em cada jurisdição “i” (ACCPi),
inclusive quando a jurisdição for o Brasil.” (NR)

“Art. 23.  ..........................................................................................................

.........................................................................................................................

§ 5º  Na hipótese de
alteração nas tabelas de que trata o art. 3º, a exigência de disponibilização
em forma de dados abertos poderá ser suspensa pelo Banco Central do Brasil pelo
período necessário para a alteração das especificações de que trata o § 3º e as
consequentes adaptações de sistemas pelas instituições e pelos conglomerados de
que trata o art. 2º, observadas as seguintes condições:

I - a suspensão será
estabelecida expressamente em ato do Banco Central do Brasil; e

II - a suspensão não
afetará as demais obrigações estabelecidas nesta Resolução, nem dispensará a
divulgação de que trata o caput.” (NR)

Art.
2º  O Anexo I da Resolução BCB nº 54, de 2020, passa a vigorar conforme Anexo I
desta Resolução.

Art.
3º  Esta Resolução entra em vigor em:

I
- na data de sua publicação quanto:

a)
ao art. 1º, na parte em que altera os seguintes dispositivos da Resolução BCB
nº 54, de 2020:

1.
o art. 11-A; e

2.
os arts. 22 e 23; e

b)
ao art. 2º; e

II
- em 1º de janeiro de 2025, quanto às demais alterações.

OTÁVIO RIBEIRO DAMASO

Diretor
de Regulação

 


 






























































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<td colspan="5" width="638" style="width:478.15pt;padding:0cm 3.5pt;height:30pt;">
ANEXO I
</td>
</tr>
<tr style="height:30pt;"><td width="126" valign="top" style="width:94.35pt;border-color:black currentcolor;border-style:solid none;border-width:1pt medium;padding:0cm 3.5pt;height:30pt;">
 
</td>
<td width="254" style="width:190.7pt;border:1pt solid windowtext;padding:0cm 3.5pt;height:30pt;">
Tabelas
</td>
<td width="67" style="width:50.6pt;border-color:black black black currentcolor;border-style:solid solid solid none;border-width:1pt 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Formato
</td>
<td width="83" style="width:62.3pt;border-color:black currentcolor;border-style:solid none;border-width:1pt medium;padding:0cm 3.5pt;height:30pt;">
Frequência
</td>
<td width="107" style="width:80.2pt;border-color:black currentcolor black black;border-style:solid none solid solid;border-width:1pt medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Segmentação
</td>
</tr>
<tr style="height:31.1pt;"><td rowspan="3" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:31.1pt;">
Indicadores prudenciais e gerenciamento de
riscos
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:31.1pt;">
KM1 - Informações quantitativas sobre os requerimentos
prudenciais
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:31.1pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:31.1pt;">
Trimestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:31.1pt;">
S1 a S3
</td>
</tr>
<tr style="height:35.05pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:35.05pt;">
OVA - Visão geral do gerenciamento de
riscos da instituição
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:35.05pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:35.05pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:35.05pt;">
S1 a S4
</td>
</tr>
<tr style="height:34.15pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:34.15pt;">
OV1 - Visão geral dos ativos ponderados
pelo risco (RWA)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:34.15pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:34.15pt;">
Trimestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:34.15pt;">
S1 a S3
</td>
</tr>
<tr style="height:68.25pt;"><td rowspan="4" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:68.25pt;">
Comparação entre as informações contábeis e
prudenciais
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:68.25pt;">
LIA - Explicação das diferenças entre
valores registrados nas demonstrações contábeis e valores das exposições
sujeitas a tratamento prudencial 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:68.25pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:68.25pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:68.25pt;">
S1 e S2
</td>
</tr>
<tr style="height:81.75pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:81.75pt;">
LI1 - Diferenças entre o escopo de
consolidação contábil e o escopo de tratamento prudencial, bem como o
detalhamento dos valores associados às categorias de risco 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:81.75pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:81.75pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:81.75pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
LI2 - Principais causas das diferenças
entre os valores considerados na regulamentação prudencial e os valores das
exposições 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:23.25pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:23.25pt;">
PV1 - Ajustes prudenciais (PVA)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:23.25pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:23.25pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:23.25pt;">
S1 e S2
</td>
</tr>
<tr style="height:85.1pt;"><td rowspan="3" width="126" style="width:94.35pt;border-color:currentcolor black currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:85.1pt;">
Composição do capital 
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:85.1pt;">
CCA - Principais características dos
instrumentos do Patrimônio de Referência (PR) 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:85.1pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:85.1pt;">
Semestral
</td>
<td rowspan="3" width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:85.1pt;">
S1, S2 e
instituições emitentes de Capital Complementar ou de Nível II
</td>
</tr>
<tr style="height:91.05pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:91.05pt;">
CC1 - Composição do Patrimônio de
Referência (PR)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:91.05pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:91.05pt;">
Semestral
</td>
</tr>
<tr style="height:99.75pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:99.75pt;">
CC2 - Conciliação do Patrimônio de
Referência (PR) com o balanço patrimonial 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:99.75pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:99.75pt;">
Semestral
</td>
</tr>
<tr style="height:73.5pt;"><td rowspan="2" width="126" style="width:94.35pt;border-color:black black black currentcolor;border-style:solid solid solid none;border-width:1pt 1pt 1pt medium;padding:0cm 3.5pt;height:73.5pt;">
Indicadores macroprudenciais
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:73.5pt;">
GSIB1 - Indicadores utilizados para
caracterização de instituição financeira como sistemicamente importante em
âmbito global (G-SIBs)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:73.5pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:73.5pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:73.5pt;">
Instituição sujeita
ao disposto na Circular nº 3.751, de 2015
</td>
</tr>
<tr style="height:60.35pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:60.35pt;">
CCyB1 - Distribuição geográfica das
exposições ao risco de crédito consideradas no cálculo do ACPContracíclico
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:60.35pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:60.35pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:60.35pt;">
S1 e S2
</td>
</tr>
<tr style="height:51pt;"><td rowspan="2" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:51pt;">
Razão de Alavancagem
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:51pt;">
LR1 - Comparação entre informações das
demonstrações financeiras e as utilizadas para apuração da Razão de
Alavancagem (RA)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:51pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:51pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:51pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
LR2 - Informações detalhadas sobre a Razão
de Alavancagem
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Trimestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td rowspan="3" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Indicadores de liquidez
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
LIQA - Informações qualitativas sobre o
gerenciamento do risco de liquidez
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 a S3
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
LIQ1 - Indicador Liquidez de Curto Prazo
(LCR)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Trimestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
LIQ 2- Indicador Liquidez de Longo Prazo
(NSFR)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Trimestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1
</td>
</tr>
<tr style="height:30pt;"><td rowspan="8" width="126" style="width:94.35pt;border-color:currentcolor black currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:30pt;">
Risco de crédito
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CRA - Informações qualitativas sobre o
gerenciamento do risco de crédito
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 a S3
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CR1 - Qualidade creditícia das exposições
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 a S3
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CR2 - Mudanças no estoque de operações
classificadas como ativos problemáticos 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 a S3
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CRB - Informações adicionais sobre a
qualidade creditícia das exposições
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 a S3
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CRC - Informações sobre instrumentos mitigadores
do risco de crédito
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CR3 - Visão geral das técnicas de mitigação
do risco de crédito
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CR4 - Abordagem padronizada – exposições e
efeitos da mitigação do risco de crédito
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:57.75pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:57.75pt;">
CR5 - Abordagem padronizada - segregação de
exposições por contraparte e por fator de ponderação de risco (FPR)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:57.75pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:57.75pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:57.75pt;">
S1 e S2
</td>
</tr>
<tr style="height:57.75pt;"><td width="126" style="width:94.35pt;border-color:currentcolor black currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:57.75pt;">
 
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:57.75pt;">
CRE - Informações qualitativas sobre as
abordagens IRB
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:57.75pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:57.75pt;">
Anual
</td>
<td rowspan="5" width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:57.75pt;">
Obrigatório para
instituições que utilizam abordagem IRB
</td>
</tr>
<tr style="height:57.75pt;"><td width="126" style="width:94.35pt;border-color:currentcolor black currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:57.75pt;">
 
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:57.75pt;">
CR6 - Exposições
ao risco de crédito por variação do parâmetro PD para cada categoria,
subcategoria e portfólio
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:57.75pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:57.75pt;">
Semestral
</td>
</tr>
<tr style="height:57.75pt;"><td width="126" style="width:94.35pt;border-color:currentcolor black currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:57.75pt;">
 
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:57.75pt;">
CR7 - Efeito mitigador de derivativos de crédito no RWACIRB 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:57.75pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:57.75pt;">
Semestral
</td>
</tr>
<tr style="height:57.75pt;"><td width="126" style="width:94.35pt;border-color:currentcolor black currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:57.75pt;">
 
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:57.75pt;">
CR8 - Informações sobre as variações no RWACIRB
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:57.75pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:57.75pt;">
Trimestral
</td>
</tr>
<tr style="height:57.75pt;"><td width="126" style="width:94.35pt;border-color:currentcolor black currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:57.75pt;">
 
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:57.75pt;">
CR9 - Comparação entre perdas estimadas e
observadas (backtesting) do parâmetro PD por categoria, subcategoria e
portfólio
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:57.75pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:57.75pt;">
Anual
</td>
</tr>
<tr style="height:49.5pt;"><td rowspan="6" width="126" style="width:94.35pt;border-color:black black black currentcolor;border-style:solid solid solid none;border-width:1pt 1pt 1pt medium;padding:0cm 3.5pt;height:49.5pt;">
Risco de crédito de contraparte (CCR)
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:49.5pt;">
CCRA - Informações qualitativas sobre o
gerenciamento do risco de crédito de contraparte (CCR)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:49.5pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:49.5pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:49.5pt;">
S1 a S3
</td>
</tr>
<tr style="height:51pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:51pt;">
CCR1 - Análise das exposições ao risco de
crédito de contraparte (CCR) por abordagem utilizada
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:51pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:51pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:51pt;">
S1 e S2
</td>
</tr>
<tr style="height:54.75pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:54.75pt;">
CCR3 - Abordagem padronizada – segregação
das exposições ao CCR por contraparte e por fator de ponderação de risco
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:54.75pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:54.75pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:54.75pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CCR5 - Colaterais financeiros associados a
exposições ao risco de crédito de contraparte
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CCR6 - Informações sobre o risco de crédito
de contraparte associado a derivativos de crédito
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:36.75pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:36.75pt;">
CCR8 - Informações sobre o risco de crédito
de contraparte associado a exposições a contrapartes centrais 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:36.75pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:36.75pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:36.75pt;">
S1 e S2
</td>
</tr>
<tr style="height:51.75pt;"><td rowspan="5" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:51.75pt;">
Exposições de securitização
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:51.75pt;">
SECA - Informações qualitativas sobre o
gerenciamento de risco das exposições de securitização 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:51.75pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:51.75pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:51.75pt;">
S1 a S3
</td>
</tr>
<tr style="height:39pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:39pt;">
SEC1 - Exposições de securitização
classificadas na carteira bancária
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:39pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:39pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:39pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
SEC2 - Exposições de securitização
classificadas na carteira de negociação
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:52.5pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:52.5pt;">
SEC3 - Exposições de securitização da
carteira bancária e requerimentos de capital - instituição como originadora
ou patrocinadora
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:52.5pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:52.5pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:52.5pt;">
S1 e S2
</td>
</tr>
<tr style="height:62.25pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:62.25pt;">
SEC4 - Exposições de securitização da
carteira bancária e requerimentos de capital - instituição como investidora
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:62.25pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:62.25pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:62.25pt;">
S1 e S2
</td>
</tr>
<tr style="height:42pt;"><td rowspan="6" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:42pt;">
Risco de mercado 
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:42pt;">
MRA - Informações qualitativas sobre o
gerenciamento de risco de mercado
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:42pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:42pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:42pt;">
S1 a S3
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
MR1 - Abordagem padronizada - fatores de
risco associados ao risco de mercado
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Trimestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 a S3
</td>
</tr>
<tr style="height:60pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:60pt;">
MRB - Informações qualitativas sobre a
abordagem de modelos internos de risco de mercado
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:60pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:60pt;">
Anual
</td>
<td rowspan="4" width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:60pt;">
Instituição
financeira autorizada a utilizar modelos internos
</td>
</tr>
<tr style="height:36.75pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:36.75pt;">
MR2 - Informações sobre as variações da
parcela RWAMINT
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:36.75pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:36.75pt;">
Trimestral
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
MR3 - Valores dos modelos internos de risco
de mercado
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Trimestral
</td>
</tr>
<tr style="height:46.5pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:46.5pt;">
MR4 - Comparação das estimativas do VaR com
os resultados efetivo e hipotético
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:46.5pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:46.5pt;">
Trimestral
</td>
</tr>
<tr style="height:30pt;"><td rowspan="2" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
IRRBB
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
IRRBBA - objetivos e políticas para o
gerenciamento de IRRBB
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 a S3
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
IRRBB1 - Informações qualitativas sobre o
IRRBB
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 a S3
</td>
</tr>
<tr style="height:30pt;"><td rowspan="4" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:30pt;">
Remuneração de administradores
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
REMA - Política de remuneração
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
REM1 - Remuneração atribuída durante o ano
de referência
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
REM2 - Pagamentos extraordinários
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
REM3 - Remuneração diferida
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
S1 e S2
</td>
</tr>
<tr style="height:63.8pt;"><td rowspan="2" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:63.8pt;">
Comparação entre RWA Calculado na Abordagem
Padronizada e na Abordagem Modelos Internos
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:63.8pt;">
CMS1 - Comparação entre RWA calculado na
abordagem padronizada e na abordagem de modelos internos por tipo de risco
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:63.8pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:63.8pt;">
Trimestral
</td>
<td rowspan="2" width="107" style="width:80.2pt;border-color:currentcolor currentcolor black black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:63.8pt;">
Instituição
financeira autorizada a utilizar modelos internos
</td>
</tr>
<tr style="height:30pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
CMS2 - comparação entre RWACPAD e
RWACIRB por categoria, subcategoria e portfólio 
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:30pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:30pt;">
Semestral
</td>
</tr>
<tr style="height:34.2pt;"><td width="126" style="width:94.35pt;border-color:currentcolor black windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:34.2pt;">
Ativos vinculados
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:34.2pt;">
ENC - Ativo Vinculado
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:34.2pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:34.2pt;">
Semestral
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:34.2pt;">
S1
</td>
</tr>
<tr style="height:42.45pt;"><td rowspan="4" width="126" style="width:94.35pt;border-color:currentcolor black black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:42.45pt;">
Risco Operacional
</td>
<td width="254" style="width:190.7pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:42.45pt;">
ORA - Informações qualitativas sobre o
gerenciamento do risco operacional
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:42.45pt;">
Flexível
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:42.45pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:42.45pt;">
S1 a S3
</td>
</tr>
<tr style="height:27.45pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:27.45pt;">
OR1 - Histórico de perdas operacionais
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:27.45pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:27.45pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:27.45pt;">
S1, S2, e S3
autorizada a utilizar ILM
</td>
</tr>
<tr style="height:27.85pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:27.85pt;">
OR2 - Composição do Indicador de Negócios
(BI)
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:27.85pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor windowtext;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:27.85pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:27.85pt;">
S1 a S3
</td>
</tr>
<tr style="height:20.9pt;"><td width="254" style="width:190.7pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:20.9pt;">
OR3 - Requerimento de capital para o risco
operacional
</td>
<td width="67" style="width:50.6pt;border-color:currentcolor black black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:20.9pt;">
Fixo
</td>
<td width="83" style="width:62.3pt;border-color:currentcolor currentcolor black;border-style:none none solid;border-width:medium medium 1pt;padding:0cm 3.5pt;height:20.9pt;">
Anual
</td>
<td width="107" style="width:80.2pt;border-color:currentcolor currentcolor windowtext black;border-style:none none solid solid;border-width:medium medium 1pt 1pt;padding:0cm 3.5pt;height:20.9pt;">
S1 a S3
</td>
</tr>
</tbody></table>

 

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Resolução BCB N° 355

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