B3 created an automatic Income Tax (IR) withholding transaction for CFF – Closed-End Fund Shares. If the IR withholding transaction for CFF is entered before 10.00 AM, the event settlement message will be sent in Gross settlement mode with the tax amount already withheld.  On the other hand, if the IR withholding transaction is entered after 10:00 AM or the event is entered in T0, the flow will be the same as that currently adopted. In other words, two messages will be generated: one with the full amount of the event and one with the amount to be withheld from IR.

B3 will make new files available with a list of assets restricted from trading in the Listed Segment (stocks, units, BDRs, fund shares). New files: ARQ.CAP.001.01 - List of sponsored stocks, units and BDRs with trading restriction and release dates for types of investors (professional, qualified and retail) ARQ.CAP.002.01 - List of Funds (FIP, FIM and FI-INFRA) with trading restriction and release dates for types of investors (professional, qualified and retail. ARQ.CAP.003.01 - List of Funds (FII and FIDC) with trading restriction and release dates for types of investors (professional, qualified and retail). The content of the file is distributed across 3 tabs: Tab 1 “Information about orders” – refers to the tab that will be updated regularly and reflects in a consolidated manner the 'Share Trading Release' forms published by fund administrators as of January 2023; Tabs 2 and 3 “FII – Inventory” and “FIDC – Inventory” – refers to the FII and FIDC funds, respectively, which have not posted recent orders but disclose target audience restrictions in their Monthly Report. Therefore, if a fund appears in the “Information about orders” tab, it will not appear in the “FII – Inventory” or “FIDC – Inventory” tab. ARQ.CAP.004.01 - Target audience for NP BDR Programs and ETF BDR Programs admitted to trading on B3. The files will be available during B3's nightly processing with information for the next trading session. Disclosure of these files will be maintained on the B3 portal.

RTC – Inclusion of the field 'Change of executing participant' in the position transfer screen The new functionality will allow participants to also transfer the executing participant during position transfer if it is the same as the carrying participant at the origin of the trade. This functionality will be available via messaging through an optional field in file bvmf.028. At the end of the transfer process, the executing participant will be the same as the carrying participant.

The transfer time with change of ownership for Tesouro Direto bonds will be reduced from 4 days to a maximum of 1 day. Transfers are used in situations like estate, divorce and donation in the amounts established by the Court. No fee will be charged in advance by B3. The due fees will be transferred to investors proportionally according to the amount specified in the transaction.