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Supervision Manual

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Supervision Manual
Introduction
Objectives of the Supervision Manual
Principles applied to the Supervision Manual
Structure of the Supervision Manual
Supervision Environment
National Financial System (SFN)
Structure
Supervised Universe
Supervision Entities
Legal and Prudential Aspects
Legal and Regulatory Responsibilities
International Context
Banco Central do Brasil
Supervision Area Structure
Overview of Supervision
Concepts of Supervision
Supervision Model
Objectives
Principles
Supervisory Cycle
Supervision Process of the National Financial System
Planning and Managing of Supervision
Elaboration of the Supervision Action Plan
National Financial System Monitoring
Supervisory Activities and Results
Inspection
Follow-up
Communications from Supervision
Prudential Preventive and Sanctioning Instruments
Introduction
Sanctioning Administrative Process
Settlement Agreement
Precautionary Measures
Coercive Measures
Term of Attendance
Application of Prudential Preventive Measures
Bound Deposit
Administrative Agreement within the Supervisory Process
Information Governance Process
Information Management
Data Curation Activities
Observance Audit
Supervision Practices Guide
Introduction
Monitored Issues
Banking Prudential Supervision
Risks and Controls Assessment System
Risk and Control Analysis
Businness Model Analysis
Non-Banking Prudential Supervision
Glossário
 Accounting Information an... It includes the utilization of a set of relevant indicators ...
 Accounting Plan of Nation... Published by the Financial System Regulation Department (Den ...
 Adjustments Adjustments are defined as any facts, accounting related or ...
 Annual Supervision Progra... Program elaborated yearly by the Supervision, which puts tog ...
 Attorney-General of the C... Bacen´s Department which, besides rendering juristic advice ...
 Bank for International Se... BIS is an international organization which stimulates the co ...
 Catalog of Documents (Cad... Cadoc´s objective is to list the documents/information which ...
 Central Bank´s Informatio... The Central Bank´s Information System (Sisbacen) is a comput ...
 Citation Initial summons in the administrative punitive process for w ...
 Council for Financial Act... The Council for Financial Activities Control (Coaf), created ...
 Credit Risk It is a risk that the counterpart, in a transaction, does no ...
 Disclosure of Parameters The disclosure of parameters for verification of the Require ...
 Economic-financial Conglo... Defined by regulation as the set of direct or indirect stock ...
 Exchange Risk It is that represented by the impact of the fluctuations of ...
 Exposure to Foreign Excha... Information related to financial and non-financial positions ...
 Exposure to Prefixed Inte... Information related to the value at risk (VaR) and the capit ...
 Federal Revenue Secretari... The Federal Revenue Secretariat (SRF) is the higher manageme ...
 Financial Conglomerate Formed by the group of linked financial entities, direct or ...
 Financial System Departme... This Department of Bacen´s has the function of proposing and ...
 Fiscal Losses It is the negative value found in the verification of the In ...
 Free Credit Operations Operations granted by the financial institutions, they const ...
 Indicted An individual submitted to police or administrative enquiry, ...
 Information Complementary... Managerial data used to verify some characteristics of the f ...
 Information on Certificat... Based on data about certificates/receipts of banking deposit ...
 Information on Monetary C... Information used for monetary control, in economic analyses ...
 Information on rates and ... Information related to free credit operations granted by the ...
 Informative Record of Unp... Cadin is a record which contains the names and CPF and CNPJ ...
 Legal Risk It is that a transaction may not be concluded due to a legal ...
 Liquidity Risk It is the risk that the institution becomes incapable of hon ...
 List of Technicians and C... The Registry of Entities Involved in Rural Credit Irregulari ...
 Market Risk It is the risk of devaluation of the financial instruments o ...
 Monitoring It consists of the systematic monitoring of available inform ...
 National Financial System... It is incumbent upon the National Financial System´s Council ...
 National Superintendence ... The Previc was created to act as a supervisory entity for cl ...
 Non-probabilistic, judgme... The selection of the sample is established without adoption ...
 Operational limits These are parameters established normatively to the financia ...
 Operational Risk It is the risk that an institution may incur in losses resul ...
 Private Insurance Superin... Susep is the body responsible for the control and surveillan ...
 Reference Capital (PR) The reference capital (PR) is defined by Bacen for purposes ...
 Reputation and Image Risk It is the risk of a negative impact of public opinion over t ...
 Required Net Worth (PLE) It is the value of assets required from financial institutio ...
 Securities and Exchange C... The Securities and Exchange Commission (CVM), created by Law ...
 Societal Participations –... Information submitted by the financial institutions and othe ...
 Spread It is the difference between the rates applicable to inflows ...
 Stocks and operations occ... These include data from the centralizers of settlement and c ...
 Strategy Risk It is the risk of undergoing losses of revenues or deteriora ...
 Swap Swap is the operation by which the parties trade the financi ...
 Systemic Risk Systemic risk is defined as the risk of disruption to financ ...
 TR Sample Daily information on certificate of banking deposits and rec ...
 Wage Variation Compensati... Fund created by a norm of the extinct Housing Financing Bank ...
Título 4 - Supervision Process of the National Financial System
Capítulo 50 - Prudential Preventive and Sanctioning Instruments
Seção 20 - Punitive Administrative Process
1.     The Central Bank of Brazil (Bacen) is vested with legal power to file an administrative punitive process (lawsuit) upon verification of infringement to legal or regulatory norm on the part of:
     a) supervised institutions;
     b) auditing companies and independent auditors, as it comes to the auditing of the supervised institutions.
2.     It is also Bacen´s duty to file a punitive administrative process (lawsuit) against individual persons or non-financial corporate entities, in the cases of :
     a) irregularities committed in the contracting of exchange operations;
     b) performing of activities privately attributable only to financial institution or to consortium administrator.
3.     The infringement of the legal or regulatory norm which disciplines Bacen´s activities of surveillance, subjects the infringers to the penalties of:
     f) warning;
     g) fine;
     h) suspension from the exercise of public service;
     i) incapacitation for the exercise of managerial positions in the administration or management of the supervised institutions;
     j) cancellation of the authorization to operate;
     k) Impediment to perform, in the case of consortium administrators;
     l) temporary Impediment to practice auditing activity at the supervised institutions;
4.     The punitive administrative processes entail the following stages:
     a) filing: the knowledge of the summons or of the report of infringement by the accused;
     b) defense: presentation of rebuttal by the accused, in writing and accompanied with supporting documents;
     c) process examination: analysis of the facts of the lawsuit filing and of the defense;
     d) decision at first jurisdictional level: administrative decision pronounced by Bacen;
     e) appeal: presentation of rebuttal on decision of first level to the National Financial System Council of Appeal (CRSFN), or in case of administrative penalty in the context of Law 9,613, March 3, 1998, to the Finance Minister of State;
     f) decision on the second jurisdictional level: administrative decision pronounced by the CRSFN or by the Finance Minister of State.
5.     The penalties applied are only made public by means of publication on the Diario Oficial da União, after their transiting through judgment, that is:
     a) when time is elapsed, without any interposition of appeal to the condemning decision pronounced by Bacen; or
     b) after judgment, by the second level juristic entity, the decision appealed by the concerned individual (voluntary appeal) or by Bacen (ex-officio appeal, when it has decided for the closing the case).
6.     The results of the judgments by CRSFN are publicized on Diário Oficial da União and are available for general consultation on Bacen´s internet site (www.bcb.gov.br/crsfn).
Link    Site CRSFN
7.     Statistical information on decision and penalties applied by Bacen can also be accessed on its internet page (www.bcb.gov.br/?PROCADM).
Link    Site PROCADM
8.     In the cases of application of fine, its non-payment within the fixed time period implies the inclusion of the debt into the Current Debt and in the Informative Record of Unpaid Federal Public Sector Credits (Cadin).
9.     The administrative processes (lawsuits) filed by Bacen follow the provision of Law 9,873, of November 23, 1999, which establishes the expiry term for the exercise of the punitive action by the Federal Public Administration.
10.     The applicable procedures and routines applicable to the administrative processes (lawsuits) filed by Bacen are consolidated in the Administrative Process Manual – MPAD.
Documento disponibilizado em 16/09/2009 – Atualizado em 23/07/2010

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