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Boletim Oficial N.º 7/2020

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Boletim Oficial N.º 7/2020 BOLETIM OFICIAL JUL. 2020 BANCO DE PORTUGAL E U R O S I S T E M A BOLETIM OFICIAL DO BANCO DE PORTUGAL Normas e informações 7|2020 15 julho 2020 • www.bportugal.pt • Legislação e Normas • SIBAP BOLETIM OFICIAL DO BANCO DE PORTUGAL | Normas e informações 7|2020 • Banco de Portugal Av. Almirante Reis, 71 – 2.º | 1150-012 Lisboa • www.bportugal.pt • Edição Departamento de Serviços de Apoio | Unidade de Documentação e Biblioteca • ISSN 2182-1720 (online) Índice Apresentação INSTRUÇÕES Instrução n.º 18/2020 Instrução n.º 20/2020* Instrução n.º 21/2020 Manual de Instruções Atualização decorrente das Instruções publicadas Instrução n.º 5/2016 (Revogada) Instrução n.º 2/2017 (Alterada)** AVISOS Aviso n.º 3/2020 Manual de Instruções Atualização decorrente do Aviso publicado Instrução nº 20/2008 (Revogada) CARTAS CIRCULARES Carta Circular n.º CC/2020/00000040 Carta Circular n.º CC/2020/00000043 Carta Circular n.º CC/2020/00000047 INFORMAÇÕES Comunicado do Banco de Portugal sobre a reserva contracíclica de fundos pró- prios – 3.º trimestre 2020 Press Release on the countercyclical capital buffer – 3rd quarter of 2020 Banco de Portugal divulga lista de países terceiros relevantes para efeitos de re- conhecimento e definição das percentagens de reserva contracíclica de fundos próprios: exercício 2020-21 * Instrução Alteradora ** A versão consolidada desta Instrução será disponibilizada no site institucional na data da entrada em vigor da Instrução alteradora. Press release of the Banco de Portugal on the list of material third countries for the purposes of recognising and setting countercyclical capital buffer rates: 2020-2021 Aviso n.º 9915/2020 Legislação Portuguesa Legislação Comunitária LISTA DAS INSTITUIÇÕES DE CRÉDITO, SOCIEDADES FINANCEIRAS, INSTITUIÇÕES DE PAGAMENTO E INSTITUIÇÕES DE MOEDA ELETRÓNICA REGISTADAS NO BANCO DE PORTUGAL EM 30/06/2020 Apresentação O Boletim Oficial do Banco de Portugal, pre- a que respeitam, classificadas tematica- visto no n.º 3 do artigo 59.º da sua Lei Orgâ- mente. nica, em formato eletrónico a partir de ja- neiro de 2012, tem como objetivo divulgar • Avisos do Banco de Portugal os diplomas normativos designados por Ins- Publicados em Diário da República. truções, produzidos no exercício da sua competência regulamentar. • Cartas Circulares Emitidas pelo Banco de Portugal e que, Acessoriamente, esta publicação reúne e apesar do seu conteúdo não normativo, disponibiliza os Avisos do Banco de se entende dever ser objeto de divulga- Portugal (sempre publicados no Diário da ção alargada. República), as Cartas Circulares tidas como relevantes, bem como outras informações. • Informações Selecionadas e cujo conteúdo justifica a A sua periodicidade é mensal, sendo dispo- sua inclusão no Boletim, numa perspetiva nibilizado ao dia 15 de cada mês ou no pri- de compilação e difusão mais generali- meiro dia útil seguinte, em www.bportu- zada, designadamente: gal.pt. Excecionalmente serão publicados suplementos sempre que o caráter urgente, – Comunicados do Banco de Portugal e quer de Instruções, quer de outros atos que do Banco Central Europeu; por lei devam ser publicados, o justifique. – Lista das Instituições de Crédito, Soci- edades Financeiras, Instituições de Pa- Para além do Boletim Oficial, o Banco de Por- gamento e Instituições de tugal disponibiliza um Manual de Instruções, Moeda Eletrónica registadas no constituído pela totalidade das Instruções Banco de Portugal; em vigor, consultável em Legislação e Nor- – Seleção de referências e resumos de mas – SIBAP. legislação nacional e comunitária res- O Boletim Oficial eletrónico contém: peitante a matérias que se relacionam com a atividade das Instituições sujei- • Instruções tas à supervisão do Banco de Portugal. Atos regulamentares do Banco de Portugal designados por Instruções, nu- meradas sequencialmente dentro do ano INSTRUÇÕES Instrução n.o 18/2020 BO n.o 7/2020 • 2020/07/15 .................................................................................................................................................................................................. Temas Supervisão :: Controlo Interno Índice Texto da Instrução Anexo I – Categorias de riscos Anexo II ‐ Metodologia de classificação de deficiências Anexo III ‐ Ficheiro para reporte de deficiências Texto da Instrução Assunto: Deveres de reporte respeitantes à conduta e cultura organizacional e aos sistemas de governo e controlo interno A presente Instrução regulamenta, atendendo ao princípio da proporcionalidade, os deveres de reporte à autoridade de supervisão competente que impendem sobre as entidades abrangidas pelo Aviso do Banco de Portugal n.º 3/2020, respeitante à conduta e cultura organizacional e aos sistemas de governo e controlo interno. Em particular, na presente Instrução consagra‐se as regras que devem ser observadas pelas entidades abrangidas pelo Aviso do Banco de Portugal n.º 3/2020, relativamente ao seguinte: Reporte dos relatórios de autoavaliação da adequação e eficácia da cultura organizacional e dos sistemas de governo e de controlo interno, e respetivos anexos, à autoridade de supervisão competente; Conteúdo e reporte, à autoridade de supervisão competente, do relatório previsto pelo n.º 7 artigo 116.º‐AA do Regime Geral das Instituições de Crédito e Sociedades Financeiras; Conteúdo e reporte do universo de colaboradores que têm impacto material no perfil de risco da instituição; Reporte relativo ao processo de aprovação de um nível máximo mais elevado da componente variável da remuneração, previsto no n.º 5 do artigo 115.º‐F do Regime Geral das Instituições de Crédito e Sociedades Financeiras. A presente Instrução consagra igualmente, ainda que de forma não exaustiva, as categorias de riscos que devem ser tidas em consideração pelas entidades abrangidas pelo Aviso do Banco de Portugal n.º 3/2020 para efeitos de identificação, avaliação, acompanhamento e controlo dos riscos a que estão ou podem vir a estar expostas (Anexo I). Por último, a presente Instrução inclui ainda o ficheiro que deverá ser utilizado pelas entidades acima referidas para procederem ao reporte das deficiências identificadas, em matéria de conduta e cultura organizacional e de sistemas de governo e controlo interno, e que estará disponível no sistema BPnet. O projeto da presente Instrução foi sujeito a consulta pública, tendo sido ouvidas a Comissão do Mercado de Valores Mobiliários, a Autoridade de Supervisão de Seguros e Fundos de Pensões e a Comissão Nacional da Proteção de Dados. Mod. 99999911/T – 01/14 Instrução n.o 18/2020 BO n.o 7/2020 • 2020/07/15 Temas Supervisão :: Controlo Interno .................................................................................................................................................................................................. Nestes termos, o Banco de Portugal, no uso das competências que lhe são conferidas pela alínea c) do artigo 133.º do Regime Geral das Instituições de Crédito e Sociedades Financeiras, aprovado pelo Decreto‐Lei n.º 298/92, de 31 de dezembro, determina o seguinte: CAPÍTULO I Disposições gerais Artigo 1.º Objeto A presente Instrução regula: a) O reporte dos relatórios de autoavaliação da adequação e eficácia da cultura organizacional e dos sistemas de governo e de controlo interno pelas entidades abrangidas pelo Aviso do Banco de Portugal n.º 3/2020, adiante designadas por “instituições”, e respetivos anexos, à autoridade de supervisão competente; b) O conteúdo e reporte, à autoridade de supervisão competente, do relatório previsto pelo n.º 7 artigo 116.º‐AA do Regime Geral das Instituições de Crédito e Sociedades Financeiras; c) O conteúdo e reporte do universo de colaboradores que têm impacto material no perfil de risco da instituição, previsto na alínea c) do n.º 1 do artigo 41.º do Aviso do Banco de Portugal n.º3/2020; d) O reporte relativo ao processo de aprovação de um nível máximo mais elevado da componente variável da remuneração, previsto no n.º 5 do artigo 115.º‐F do Regime Geral das Instituições de Crédito e Sociedades Financeiras. CAPÍTULO II Obrigação de reporte dos relatórios anuais de autoavaliação Artigo 2.º Relatório anual de autoavaliação 1 ‐ As instituições remetem à autoridade de supervisão competente o relatório anual de autoavaliação da adequação e eficácia da cultura organizacional e dos sistemas de governo e de controlo interno, previsto no artigo 55.º do Aviso do Banco de Portugal n.º 3/2020, acompanhado dos seguintes elementos: a) Identificação dos responsáveis pelas funções de controlo interno, com a indicação dos respetivos contactos (telefone e endereço de correio eletrónico); b) Identificação da unidade de estrutura responsável por coordenar a elaboração do relatório de autoavaliação; Mod. 99999911/T – 01/14 Instrução n.o 18/2020 BO n.o 7/2020 • 2020/07/15 Temas Supervisão :: Controlo Interno .................................................................................................................................................................................................. c) Descrição, organizada por categorias de riscos a que a instituição se encontra exposta, tendo em consideração as diferentes categorias de riscos elencadas no Anexo I à presente Instrução e a metodologia para classificação das deficiências constante do Anexo II, das seguintes deficiências identificadas no período a que respeita o relatório e que ainda não se encontrem integralmente corrigidas: i) Deficiências detetadas no âmbito das ações e avaliações de controlo realizadas pela instituição e pelo respetivo
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