In addition to being a complete platform of financial digital banking services, Dock also provides full support to in complying with regulatory and non-regulatory requirements, by generating below listed reports.
The Central Bank of Brazil (BACEN) is one of the regulatory authorities that financial institutions need to comply with. To facilitate understanding the content and the format of the regulatory documents required, the Catalogue of Documents of the Central Bank of Brazil (CADOC) was created.
This catalogue contains specifications and templates to be followed by institutions and entities when producing a document (report) required by BACEN. The CADOC defines a code (CADOC 5200, CADOC 2001, etc.) for each type of document, according to the type of content.
The CADOC documents that Dock provides support are divided in:
- Regulatory Non-accounting Documents;
- Regulatory Accounting Documents.
Below are the regulatory non-accounting documents for National Financial System’s Customer Registry (CCS), which is an entity created with Circular No. 3,347, of April 11th, 2007:
CADOC 5200: This document requires basic customer registration information, such as CPF (national registration number for legal persons) or CNPJ (national registration number for legal persons), start and end date of a customer relationship, among other information.
CADOC 5201: This document requires detailed information from customers in case legal authorities need to provide information on the relationships among institutions, customers, and representatives (standard or legal):
- based on data extracted from CPF or CNPJ;
- based on data extracted from the financial institution’s account number, branch code, and the CNPJ.
Below are the regulatory non-accounting documents based on information from the Dock Partner, according to Circular 3,922, of December 6th, 2018.
- CADOC 6308 - This document requires information from Card Issuers. Circular 3,922 from BACEN regulates how payment institutions, financial institutions, or any other institution offering payment services and being part of the payment arrangements in the Brazilian Payment System (SPB) should provide information to BACEN. Below is the description of what needs to be informed:
|Type of Information||Description|
|Fees charged from card scheme final users||- Card scheme it belongs|
- Card function
- Minimum annual fee
- Average annual fee
- Maximum annual fee
|Profitability of card issuers||- Revenue from interchange fees|
- Revenue from cardholder fees
- Revenue from incentive per card issue and per invoicing
- Revenue from financial investments
- Revenue from marketing and advertising transfers
- Cost of risk management
- Expenses with processing
- Cost of marketing and advertising
- Cost of fees paid to the card scheme
- Cost of Non-Payment
|Stock of the payment cards issued and active and the quantity and amount of executed purchases||- Type of card|
- Card scheme
- Quantity of issued cards
These are the regulatory accounting reports to be sent to the Centralization of Financial Statements (CDSFN), which was regulated with Circular No. 3,964, of September 25th, 2019 and Circular Letter No. 3,981, of October 25th, 2019, both from BACEN:
CADOC 9010: It requires the set of financial statements, in an individual (separate) and consolidated format. Frequency: Semi-annual and annual basis.
CADOC 9310: It requires individual intermediary financial statements. Frequency: Annual.
These are the regulatory accounting reports to be sent to the Accounting Plan of National Financial System Institutions (COSIF):
CADOC 4010: Analytical Balance Sheet. Frequency: Monthly basis.
CADOC 4016: Analytical Balance Sheet. Frequency: Semiannual basis.
The Means of Payment Information Statement (DIMP) is a digital file containing information on transactions with debit and credit cards, private label cards from stores, and other digital payment means. It contains:
- the transaction value;
- the identification of the transaction destination (CPF or CNPJ);
- to which federative unit the transaction occurred (and if it were a commercial transaction or rendering of services);
- the nature of the operation: credit, debit, payment slip, or instant payment/resource transfer.
This document is sent monthly, for all federative units in Brazil.
These reports are required by the card schemecard scheme - In Brazil, it is called the "bandeira", i.e. the "flag" of a card.s and they contain information on customer transactions, which means they have to be prepared and sent to the proper card scheme. The reports sent by Dock are:
- Quarterly Member Report (QMR) to be sent to Mastercard;
- Quarterly Operating Certificate (QOC) to be sent to Visa.
This document is sent quarterly.
Updated 2 months ago