SISPAG

Itaú Accounts Payable System

Electronic File Exchange
File Layout–CNAB240 Version 82
Index

1. Basic Concepts3
1.1– Presentation ..................................................................................................................................3
2. Technical Informations 5
2.1– Means of exchangeo ......................................................................................................................5
2.2– General explanations about the file ................................................................................................5
3. File Layout...........................................................................................................................8
4. Notes38
5. Tests and Operations.......................................................................................................................55
Appendix A
Information about the barcode Payment Slips............................................................57
7. Annex B..............................................................................................................................................60
Information about the barcode Dealerships and IPTU ..........................................................60
8. Annex C
Information for tax payment .............................................................................................64
9. Appendix D
Information for Pay Stub - Salary Statement and Income Report (Segment 'E')........69

ATTENTION

TEST / VALIDATION OF FILE LAYOUT

After developing your file, use the File Layout Validator (Result
from Online validation). Access it in Itaú Empresas on the Internet in the File Transmission menu
Validation.
For more details, see item 5. Tests and Operations.

For any questions about the content of this manual, please consult:
Itaú Companies on the Phone:
0300 100 7575

September 2014 SISPAG Febraban 240 2

1. Basic Concepts

1.1–Presentation
Itaú Bank S/A adopts Electronic File Exchange to provide greater convenience, speed and
security in the services provided to your clients. With it, your company will find great
advantages, such as: greater reliability, speed in processing, elimination of controls
manuals and cost reduction.
This manual technically clarifies the Electronic File Exchange of SISPAG - System of
Accounts Payable Itaú, and establishes the basic conditions for its use.
SISPAG is a service designed to execute various types of payments for your company in various
ways in which they can present themselves, as shown in the table below:

TIPOS DE PAGAMENTOS X FORMAS DE PAGAMENTOS POSSÍVEIS

TYPES Interest on Representation Expenses. Left of Funds of

Salaries Dividends Suppliers Benefits Various Taxes
FORMS Debentures Travelers Sellers Sure Investments

Current Account - Other account holder X X X X X X X X X X

Current Account - Same Holder X X

Current Account-Salary Card (1)

Savings Account X X X X X

Payment Check X X X X X X X X X

DOC 'C' - Another Title (1) X X X X X X X X

DOC 'D' - Same Holder X X

Payment Order X X X X X X X X X

Itaú Bloquete X X

Blocking Other Banks X X

Electronic Invoice - Settlement X X

Utility Company Bills X X

Must Normal X

Simple DARF X

DARJ X

GARE–SP ICMS X

GNRE and State Taxes X

GPS - Guide to Social Security X

FGTS–GFIP X

Property Tax X

IPVA (2) X

DPVAT (2) X

TED - Outro Title (1) X X X X X X X X

TED - Same Holder X X

The use of these payment methods for the 'Salaries' type must be previously negotiated with the
Bank.
Currently, these methods are available for paying IPVA and DPVAT only for vehicles in São
Paulo and Minas Gerais.

September 2014 SISPAG Febraban 240 3

 MINIMUM DEADLINES FOR SENDING FILES (1)

Payment Method Itaú 30 hours / Teleprocessing

CREDIT IN CHECKING/SAVINGS ACCOUNT SAME DAY (2)

SALARY CARD SAME DAY (2)

DOC - CREDIT DOCUMENT SAME DAY (2)

PAYMENT ORDER AVAILABLE 1 BUSINESS DAY

CHECK PAYMENT 4 BUSINESS DAYS

Payment of Collection at Itaú SAME DAY (2)

SETTLEMENT OF COLLECTION IN ANOTHER BANK SAME DAY (2)

Settlement of Dealerships SAME DAY (2)

Payment of taxes SAME DAY (2)

NF–ELECTRONIC LIQUIDATION SAME DAY (2)

TED - ELECTRONIC TRANSFER AVAILABLE SAME DAY UNTIL 15:00 (3)

Minimum notice period for the inclusion, alteration, or exclusion of payments, which must be
observed the commercially traded floating;
For inclusions made on the 'same day', changes/deletions can also be made on
same day, as long as the payments have not been made in the scheduled routines during the day. Already
for the inclusions made up to the day before payment, changes/deletions must also occur
at most one day before the payment.
For this payment method, specific processes will be carried out to ensure that the amounts
be debited in real time and sent to the favored bank on the specified date, until the deadline of
clearing involved.

September 2014 SISPAG Febraban 240 4

2. Technical Information
2.1–Means of exchange
Teleprocessing is recommended as the best alternative for file exchange, as it is a means
modern communication with automated processes and high reliability, speed, and security.

For its implementation, your company just needs to have a microcomputer compatible with the PC line.
Broadcast software will be provided free of charge by Itaú.

The file must be of text type, containing one record per line. No type of should be used.
file compressor.

Itaú can redo a file in five business days, provided that no more than thirty days have passed.
days of the original date.

2.2–General explanations about the file

The file layout follows a standard established by CNAB (National Center for Banking Automation -
version 04.0 of 19.11.99), technical body of FEBRABAN (Brazilian Federation of Banks), containing some
adaptations to the needs of Itaú.
Each file consists of the following records:
A file header
Service batches
A file trailer
A single file may contain several batches of services.
A service lot consists of:
A Lot Header Record
Detail Records (Payment)
A Lot Trailer Record
A batch of services can only contain payments of a single type and a single form.
The following types of detail records exist according to the payment method:
Payment via Check, OP, DOC, TED, or credit to current account:
- Segment A - (Mandatory)
- Segment B - (Optional, when it is necessary to issue a notice to the beneficiary or when
hired or sending Payment Statements via email
- Segment C - (Optional. Necessary when the Demonstrative service is contracted
Payments via web / e-mail
- Segments D, E and F–(Optional. Necessary when the payslip service is contracted–
Payment Demonstration / Income Report via Itaú 30 hours / Auto
Service)
- Segment Z–(Optional–Informed only in the return file, when contracted)
to the Bank the option of Electronic Authentication of Payments by file
Settlement of titles (bills) in collection at Itaú and at other banks
- Segment J - (Mandatory)
- Segment J-52 (Optional. Required when paying an online boleto)
- Segment B–(Optional. Necessary when the sending of the Statement has been contracted.
of Payments via email)
- Segment C–(Optional. Required when the Demonstrative service is contracted.
Payments via web / e-mail
- Segment Z–(Optional–Provided only in the return file, when contracted)
to the Bank the option of Electronic Authentication of Payments by file)
-

September 2014 SISPAG Febraban 240 5

 Payment of Concessionaires and Taxes with barcode:
- Segment O - (Mandatory)
- Segment Z–(Optional–Provided only in the return file, when contracted)
to the Bank the option of Electronic Authentication of Payments by file
Payment of Taxes without a barcode and FGTS:
- Segment N - (Mandatory)
- Segment B - (Optional, when it is necessary to indicate additional information
in the tax guide
- Segment W - (Optional, when it is necessary to indicate information
supplementary in GARE–SP ICMS
- Segment Z–(Optional–Provided only in the return file, when contracted together)
to the Bank the option of Electronic Authentication of Payments by file

Graphically represented, the file is composed as follows, where the number in curly braces indicates the
type of record:

File Header Record => { Reg. = 0 }

Batch Header Record => { Reg. = 1 }

Detail Register => { Reg. = 3 } Segment A (mandatory)
Segment B (opc)
Segment C (opc)
Segment D (opt)
Segment E (opc)
Segment F (opc)
Segment Z (opc)
Batch Trailer Record => { Reg. = 5 }
Batch Header Record => { Reg. = 1 }
Detail Register => {Reg. = 3 } Segment J (mandatory)
Segment J-52 (opc)
Segment B (opc)
File Batches
Segment C (opc)
Segment Z (opc)
Lot Trailer Record => { Reg. = 5 }
Batch Header Record => { Reg. = 1 }
Detail Register => {Reg. = 3 } Segment O (mandatory)
Segment Z (opc)
Batch Trailer Record => { Reg. = 5 }
Batch Header Record => { Reg. = 1 }
Detail Record => {Reg. = 3 } Segment N (mandatory)
Segment B (opt)
Segment W (opc)
Segment Z (opc)
Batch Trailer Record => { Reg. = 5 }
File Trailer Record => { Reg. = 9 }

Each record is made up of fields that are presented in two formats:

Alphanumeric (picture X): aligned to the left with spaces on the right. Preferably, all the
characters should be uppercase. It is advised not to use special characters (e.g.: 'Ç', '?',
etc) and graphic accentuation (e.g., "Á", "É", "Ê", etc). Unused fields must be filled with
whites;
Numeric (picture 9): aligned to the right with leading zeros. Unused fields should be
filled with zeros.
- Assumed comma (picture V): indicates the position of the comma within a numeric field.
Example: in a field with picture "9(5)V9(2)", the number "876.54" will be represented as "0087654".

September 2014 SISPAG Febraban 240 6

 2.2.1. Shipment file

It is the file sent to Itaú, containing the information of payments/statements to be

Several files can be sent on the same day.
The layout of the remittance file is similar to that of the return file, containing only a few
relative differences regarding the processing result.

2.2.2. Return file

It is the file provided by Itaú to the client to inform:

Scheduled Payments/Statements;
Rejected payments/statements, with reason indicated (for example: account of
invalid beneficiary, invalid date, etc.
Payments/Statements made, according to the information provided by the company;
Payment not made, with indication of reason (for example: payment canceled due to lack)
of authorization).
It is important to handle the return file. If the absence of any file is observed,
contact Itaú immediately.
A backup of the generated return file is available for up to 90 days from the payment date.

September 2014 SISPAG Febraban 240 7

3. File Layout
FILE FILE HEADER RECORD RECORD SIZE = 240 Bytes

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE LOT 004 007 9(04) 0000

TYPE OF RECORD FILE HEADER RECORD 008 008 9(01) 0

WHITES REGISTRATION SUPPLEMENT 009 014 X(06)

FILE LAYOUT IN THE VERSION OF THE FILE LAYOUT 015 017 9(03) 081

Company - Registration TYPE OF COMPANY REGISTRATION 018 018 9(01) 1 = CPF

2 = CNPJ

REGISTRATION NUMBER CNPJ COMPANY IN DEBT 019 032 9(14) NOTE 1

WHITES REGISTRATION SUPPLEMENT 033 052 X(20)

AGENCY DEBITED AGENCY NUMBER 053 057 9(05) NOTE 1

WHITES REGISTRATION COMPLEMENT 058 058 X(01)

ACCOUNT DEBITED ACCOUNT NUMBER 059 070 9(12) NOTE 1

WHITES REGISTRATION SUPPLEMENT 071 071 X(01)

DAC DAC OF AGENCY/DEBITED ACCOUNT 072 072 9(01) NOTE 1

COMPANY NAME COMPANY NAME 073 102 X(30)

BANK NAME BANK NAME 103 132 X(30)

WHITES REGISTRATION SUPPLEMENT 133 142 X(10)

FILE-CODE SEND/RETURN CODE 143 143 9(01) REMITTANCE

RETURN

DATE OF GENERATION FILE GENERATION DATE 144 151 9(08) DDMMYYYY

HOUR OF GENERATION FILE GENERATION TIME 152 157 9(06) HHMMSS

ZEROS Registration Supplement 158 166 9(09)

DENSITY UNIT FILE RECORDING DENSITY 167 171 9(05) NOTE 2

WHITES REGISTRATION SUPPLEMENT 172 240 X(69)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

September 2014 SISPAG Febraban 240 8

 FILE BATCH HEADER RECORD RECORD SIZE = 240 Bytes

Payments via check, OP, DOC, TED, and credit to checking account

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE LOT IDENTIFICATION OF PAYMENTS 004 007 9(04) NOTE 3

TYPE OF RECORD BATCH HEADER RECORD 008 008 9(01) 1

(1) TYPE OF OPERATION TYPE OF OPERATION 009 009 X(01) C=CREDIT

(3) TIPO DE PAGAMENTO PAYMENT TYPE 010 011 9(02) NOTE 4

3 PAYMENT METHOD METHOD OF PAYMENT 012 013 9(02) NOTE 5

LOT LAYOUT N FROM THE BATCH LAYOUT VERSION 014 016 9(03) 040

WHITES REGISTRATION SUPPLEMENT 017 017 X(01)

COMPANY–REGISTRATION TYPE OF REGISTRATION DEBITED COMPANY 018 018 9(01) 1 = CPF

2 = CNPJ

REGISTRATION NUMBER CNPJ INDEBTED COMPANY 019 032 9(14) NOTE 1

IDENTIFICATION OF
IDENTIFICATION OF THE ENTRY IN THE BENEFICIARY'S STATEMENT 033 036 X(04) NOTE 13
LAUNCH

WHITES REGISTRATION SUPPLEMENT 037 052 X(16)

AGENCY DEBITED AGENCY NUMBER 053 057 9(05) NOTE 1

WHITES Registration Supplement 058 058 X(01)

ACCOUNT DEBITED ACCOUNT NUMBER 059 070 9(12) NOTE 1

WHITES Registration Supplement 071 071 X(01)

DAC DAC FROM THE AGENCY/DEBITED ACCOUNT 072 072 9(01) NOTE 1

COMPANY NAME NAME OF THE INDEBTED COMPANY 073 102 X(30)

(2) PURPOSE OF THE LOT PURPOSE OF THE LOT PAYMENTS 103 132 X(30) NOTE 6

BANK STATEMENT HISTORICAL COMPLEMENT C/C DEBITED 133 142 X(10) NOTE 7

COMPANY ADDRESS STREET NAME, AV, SQUARE, ETC... 143 172 X(30)

NUMBER LOCATION NUMBER 173 177 9(05)

COMPLEMENT. HOUSE, APARTMENT, ROOM, ETC... 178 192 X(15)

CITY CITY NAME 193 212 X(20)

ZIP Code ZIP Code 213 220 9(08)

STATE STATE ABBREVIATION 221 222 X(02)

WHITES REGISTRATION SUPPLEMENT 223 230 X(08)

(*) OCCURRENCES CODE OCCURRENCES FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that are only present in the return file. In the submission, they should be provided as blank or
zeros, according to a picture of each field.

When it comes to a batch for financing Goods and Services (COMPROR/FINABS) or Discount
of NPR (Rural Credit), previously contracted with the bank, the content of this field must be
identified by the letter "F". This system only applies to Supplier Payments, type 20, whose
form of credit in Checking Account, DOC and TED.

(2)Whenever the service refers to 'Pay Stub - Payment Summary / Report of

"Income" and debit in Investment Account, the code must be indicated in position 103 to 104.
correspondent, as per Note 6 of this manual;

When dealing with 'Income Report', use the content '30' for Type in these fields.
Payment and '01' for Payment Method. For debit/credit transactions in Account
Investment should only use PaymentMethods '06' (credit in an account of the same ownership) or
43 (TED - same holder). Specifically for transactions involving Investment Account,
Payments in the form of TED with the same ownership can be of any value, including less than
to the limit set by the Central Bank of Brazil.
September 2014 SISPAG Febraban 240 9
 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT A - MANDATORY

Payments via check, OP, DOC, TED, and credit to checking account

FIELD NAME SIGNIFICANCE POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL REGISTER 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER RECORD IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE SEGMENT REG. DETAIL 014 014 X(01) A

TYPE OF MOVEMENT TYPE OF MOVEMENT 015 017 9(03) NOTE 10

CHAMBER CODE OF THE CENTRALIZER CHAMBER 018 020 9(03) NOTE 37

BENEFICIARY BANK BENEFICIARY BANK CODE 021 023 9(03)

ACCOUNT AGENCY AGENCY BENEFICIARY ACCOUNT 024 043 X(20) NOTE 11

NAME OF THE BENEFICIARY NAME OF THE BENEFICIARY 044 073 X(30) NOTE 35

YOUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE COMPANY 074 093 X(20)

(1) PAYMENT DATE EXPECTED PAYMENT DATE 094 101 9(08) DDMMYYYY

CURRENCY-TYPE TYPE OF CURRENCY 102 104 X(03) READ OR 009

ISPB CODE IDENTIFICATION OF THE INSTITUTION FOR THE SPB 105 112 9(08) NOTE 37

Zeros Registration Supplement 113 119 9(07)

(1) VALUE OF PAYMENT EXPECTED PAYMENT VALUE 120 134 9(13)V9(02)

(*) OUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE BANK 135 149 X(15) NOTE 12

WHITES REGISTRATION COMPLEMENT 150 154 X(05)

(*) EFFECTIVE DATA DATA REAL EFFECTIVE PAYMENT 155 162 9(08) DDMMYYYY
(*) Effective Value REAL VALUE EFFECTIVE PAYMENT 163 177 9(13)V9(02)

FINALIDADE DETALHE ADDITIONAL INFORMATION FOR CURRENT ACCOUNT HISTORY 178 195 X(18) NOTE 13

WHITES REGISTRATION SUPPLEMENT 196 197 X(2)

(*) IN THE DOCUMENT Nº DO DOC/TED/ OP/ CHEQUE NO RETORNO 198 203 9(6) NOTE 14

REGISTRATION NUMBER REGISTRATION NUMBER OF THE BENEFICIARY (CPF/CNPJ) 204 217 9(14) NOTE 15

PURPOSE DOC AND STATUS

PURPOSE OF THE DOCUMENT AND EMPLOYEE STATUS IN THE COMPANY 218 219 X(02) NOTE 30
EMPLOYEE

(2) TED PURPOSE PURPOSE OF TED 220 224 X(05) NOTE 26

WHITES REGISTRATION SUPPLEMENT 225 229 X(05)

NOTICE NOTICE TO THE BENEFICIARY 230 230 X(01) NOTE 16

(*) OCCURRENCES OCCURRENCES CODE IN THE RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that are only included in the return file. In the shipment, they must be reported as blank or
zeros, according to a picture of each field.

(1) When it comes specifically to 'Income Report', the 'PAYMENT DATE' field must be
filled with a date greater than or equal to the date of submitting the file to the Bank (limited to 360 days); and the field
"PAYMENT VALUE" must be informed with zeros.

(2) For Investment Accounts, use Purpose "00016", as described in Note 26, including when
try to make the payment in the form of credit in the current account of the same ownership.

September 2014 SISPAG Febraban 240 10

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT A - MANDATORY

Payments through Invoice - Electronic Settlement

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL RECORD 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER REGISTRATION IN THE LOT 009 013 9(05) NOTE 9

SEGMENT CODE SEGMENT REG. DETAIL 014 014 X(01) A

TYPE OF MOVEMENT TYPE OF MOVEMENT 015 017 9(03) NOTE 10

ZEROS REGISTRATION SUPPLEMENT 018 020 9(03)

BANCO FAVORECIDO BENEFICIARY BANK CODE 021 023 9(03)

ACCOUNT AGENCY AGENCY BENEFICIARY ACCOUNT 024 043 X(20) NOTE 11

NAME OF THE BENEFICIARY NAME OF THE BENEFICIARY 044 073 X(30)

YOUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE COMPANY 074 093 X(20)

DATA DE PAGTO EXPECTED PAYMENT DATE 094 101 9(08) DDMMAAAA

CURRENCY–TYPE TIPO DA MOEDA 102 104 X(03) READ OU 009

ZEROS REGISTRATION SUPPLEMENT 105 119 9(15)

VALUE OF PAYMENT EXPECTED PAYMENT VALUE 120 134 9(13)V9(02)

OUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE BANK 135 149 X(15) NOTE 12

WHITES REGISTRATION SUPPLEMENT 150 154 X(05)

(*) EFFECTIVE DATE EFFECTIVE PAYMENT DATE 155 162 9(08) DDMMAAAA

Effective Value REAL VALUE OF PAYMENT EFFECTUATION 163 177 9(13)V9(02)

INVOICE NUMBER/CNPJ INVOICE NUMBER/CNPJ 178 191 9(14) NOTE 31

WHITES REGISTRATION COMPLEMENT 192 197 X(06)

(*) IN THE DOCUMENT NUMBER OF DOC/TED/ OP/ CHECK IN RETURN 198 203 9(06) NOTE 14

Registration Number REGISTRATION NUMBER OF THE BENEFICIARY (CPF/CNPJ) 204 217 9(14) NOTE 15

TYPE OF IDENTIFICATION TYPE OF LIQUIDATION IDENTIFICATION 218 218 9(01) NOTE 32

WHITES REGISTRATION SUPPLEMENT 219 229 X(11)

NOTICE NOTICE TO THE BENEFICIARY 230 230 X(01) NOTE 16

Occurrences CODE OCCURRENCES IN THE RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that appear only in the return file. In the submission, they must be reported as blank.
or zeros, according to the picture of each field.

September 2014 SISPAG Febraban 240 11

 FILE DETAIL REGISTER RECORD SIZE = 240 Bytes
SEGMENT - B (OPTIONAL)

Payments via check, OP, DOC, TED and credit to current account

NOME DO CAMPO meaning POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL RECORD 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER REGISTER IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) B

WHITES REGISTRATION SUPPLEMENT 015 017 X(03)

1 = CPF
Company Registration TYPE OF REGISTRATION OF THE BENEFICIARY 018 018 9(01)
CNPJ

Nº DE INSCRIÇÃO REGISTRATION NUMBER OF THE BENEFICIARY (CPF/CNPJ) 019 032 9(14) NOTE 15

ADDRESS STREET NAME, AV, SQUARE, ETC 033 062 X(30)

NUMBER LOCATION NUMBER 063 067 9(05)

SUPPLEMENT. HOUSE, APARTMENT, ETC... 068 082 X(15)

NEIGHBORHOOD NEIGHBORHOOD 083 097 X(15)

CITY NAME OF THE CITY 098 117 X(20)

CEP CEP 118 125 9(08)

STATE STATE ACRONYM 126 127 X(02)

E-MAIL EMAIL ADDRESS 128 227 X(100) NOTE 23

WHITES REGISTRATION SUPPLEMENT 228 230 X(03)

(*) OCCURRENCES CODE OF OCCURRENCES IN THE RETURN 231 240 X (10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) For payment via TED to brokers, as determined by BACEN, it is mandatory to

identification of the Chamber and the ISPB Code in the submission as described in Note 37.

As this is a supplement, this record may be presented in the submission and will not be included in the file.
return, except when using the "Payment Statement" service.

Observations:

This segment is only mandatory when:

There is a need to issue a notice to the beneficiary, as defined in the Segment.
A (position 230 equal to 3 or 5 - see note 16); or
The service of sending "Payment Statements" via was contracted with the Bank.
web / email and 'Income Report'.
This segment will appear in the return file whenever a 'C' record is sent.
When the "Payment Statement" service is contracted via web/email and of
"Income Statement", the CPF/CNPJ information of the beneficiary must necessarily
to be indicated in this segment.

September 2014 SISPAG Febraban 240 12

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT - C (OPTIONAL)

Payments through check, OP, DOC, TED, and credit to current account

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN CLEARING 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL REGISTER 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NO REGISTRATION IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) C

VALUE C.S.L.L. VALUE OF THE CONTRIBUTION ON NET INCOME 015 029 9(13)V9(02)

WHITES REGISTRATION SUPPLEMENT 030 037 X(08)

MATURITY DUE DATE 038 045 X(08) DDMMYYYY

DOCUMENT VALUE NOMINAL VALUE OF THE DOCUMENT 046 060 9(13)V9(02)

VALUE OF PIS VALUE OF THE SOCIAL INTEGRATION PROGRAM 061 075 9(13)V9(02)

I.R. VALUE VALUE OF INCOME TAX 076 090 9(13)V9(02)

VALUE I.S.S. VALUE OF THE SERVICE TAX 091 105 9(13)V9(02)

COFINS VALUE VALUE CONTRIBUTION SOCIAL PURPOSE 106 120 9(13)V9(02)

DISCOUNT DISCOUNT VALUE 121 135 9(13)V9(02)

DISCOUNT VALUE OF THE DISCOUNT 136 150 9(13)V9(02)

OTHER DEDUCTIONS VALUE OF OTHER DEDUCTIONS 151 165 9(13)V9(02)

MORA VALUE OF DELAY 166 180 9(13)V9(02)

FINE VALUE OF THE FINE 181 195 9(13)V9(02)

OTHER ADDITIONS VALUE OF OTHER INCREASES 196 210 9(13)V9(02)

INVOICE/DOCUMENT INVOICE/DOCUMENT NUMBER 211 230 X(20)

WHITES REGISTRATION COMPLEMENT 231 240 X(10)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

Observation:

This segment is only mandatory when the "Demonstrative" service is contracted with the Bank.
Payments" by email / web.

A payment reported through segment 'A' can contain as many 'C' records as needed.
until the sum of the values reported in 'C' totals the amount reported for payment in 'A'.

September 2014 SISPAG Febraban 240 13

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT–D (OPTIONAL)

Salary payments via credit to current account (Pay Stub)

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE LOT 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL RECORD 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER REGISTER IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) D

WHITES Registration Supplement 015 017 X(03)

PERIOD/COMPETENCE MONTH / YEAR OF PAYMENT 018 023 9(06) MMAAAA

Cost Center ORGING / COST CENTER 024 038 X(15)

EMPLOYEE CODE EMPLOYEE CODE 039 053 X(15)

CARGO EMPLOYEE POSITION 054 083 X(30)

VACATION HOLIDAY PERIOD "FROM" 084 091 9(08) DDMMAAAA

HOLIDAY HOLIDAY PERIOD "UNTIL" 092 099 9(08) DDMMAAAA

DEPENDENTS I.R. NUMBER OF DEPENDENTS INCOME TAX 100 101 9(02)

DEPENDENTS S.F. QUANTIDADE DE DEPENDENTES SALÁRIO FAMÍLIA 102 103 9(02)

HOURS WEEKLY HOURS 104 105 9(02)

SALARY CONTRIBUTION VALUE OF SALARY CONTRIBUTION 106 120 9(13)V9(02)

F.G.T.S. VALUE OF F.G.T.S. 121 135 9(13)V9(02)

CREDIT VALUE TOTAL VALUE OF CREDITS 136 150 9(13)V9(02)

DEBT VALUE TOTAL VALUE OF DEBITS 151 165 9(13)V9(02)

NET WORTH NET PAYMENT AMOUNT 166 180 9(13)V9(02)

FIXED VALUE / BASE VALUE OF FIXED / BASE SALARY 181 195 9(13)V9(02)

INCOME TAX BASE VALUE OF THE I.R.R.F. BASE. 196 210 9(13)V9(02)

FGTS Calculation Basis VALUE OF THE FGTS BASE. 211 225 9(13)V9(02)

AVAILABILITY Deadline for the availability of the payslip 226 227 X(02) NOTE 27

WHITES REGISTRATION SUPPLEMENT 228 230 X(03)

(*) OCCURRENCES CODE OCCURRENCE FOR RETURN 231 240 X(10)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that only appear in the return file. In the submission, they should be reported as blank.
or zeros, according to the picture of each field.

Note:

This segment is only mandatory when the 'Payslip - Demonstrative' service is contracted with the Bank.
Payment of Salaries.

September 2014 SISPAG Febraban 240 14

 FILE DETAILS RECORD RECORD SIZE = 240 Bytes
SEGMENT-E (OPTIONAL)

Salary payments through credit in current account (Paycheck)

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN THE CLEARING 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL RECORD 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER REGISTRATION IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) E

WHITES REGISTRATION SUPPLEMENT 015 017 X(03)

MOVEMENT TYPE OF MOVEMENT 018 018 X(01) NOTE 24

INFORMATION ADDITIONAL INFORMATION FOR PAYSLIP OR

019 218 X(200) ANNEX D
SUPPLEMENTARY REPORT OF EARNINGS

WHITES REGISTRATION SUPPLEMENT 219 230 X(12)

(*) OCCURRENCES OCCURRENCE CODE FOR RETURN 231 240 X(10)

X = ALFANUMÉRICO 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that appear only in the return file. In the submission, they must be informed as blank.
or zeros, according to the picture of each field.

Observation:

This segment is only mandatory when the 'Pay Stub - Statement of' service is contracted with the Bank.
Salary Payment / Income Report.

A salary payment reported through segment 'A' may contain as many 'E' records as necessary.
necessary, until the sum of the reported values (credits and debits) totals the 'payment amount'
informed for payment in 'A'.

The 'Income Report' file may contain more than one 'E' record for each beneficiary.
informed in segments 'A' and 'B' (see limitation in Annex D).

September 2014 SISPAG Febraban 240 15

 FILE DETAIL REGISTER RECORD SIZE = 240 Bytes
SEGMENT-F (OPTIONAL)

Salary Payments via credit to checking account (Payslip)

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL RECORD 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER RECORD IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) F

WHITES REGISTRATION SUPPLEMENT 015 017 X(03)

MENSAGEM / INFORMAÇÕES
MESSAGE DESCRIPTION / ADDITIONAL INFORMATION 018 161 X(144) NOTE 25
COMPLEMENTARY

WHITES REGISTRATION SUPPLEMENT 162 230 X(69)

(*) OCCURRENCES OCCURRENCE CODE FOR RETURN 231 240 X(10)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that are only present in the return file. In the submission, they must be reported as blank.
or zeros, according to the picture of each field.

Observation:

This segment is optional and only applies to clients who have contracted the 'Pay Stub' service.
Payment Statement / Income Report" with Banco Itaú SA.

A maximum of one (01) 'F' record can be submitted for each 'Pay Stub - Payment Statement' and
up to thirty (30) 'F' records, to compose the Complementary Information of the 'Income Statement'
(see Note 25).

September 2014 SISPAG Febraban 240 16

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT–Z (OPTIONAL)

Payments via check, OP, DOC, TED, and credit to checking account

FIELD NAME meaning POSITION PICTURE CONTENT

BANK CODE BANK CODE IN THE CLEARING 001 003 9(03) 341

BATCH CODE SERVICE LOT 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL REGISTER 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER RECORD IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) Z

AUTHENTICATION ELECTRONIC AUTHENTICATION OF PAYMENT 015 078 X(64)

YOUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE COMPANY 079 098 X(20)

BRANCOS REGISTRATION SUPPLEMENT 099 103 X(05)

OUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE BANK 104 118 X(15)

WHITES REGISTRATION SUPPLEMENT 119 240 X(122)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

Notes:

Optional registration of the supplement that presents the Electronic Authentication of the Payment;

This segment will only be included in the return file when contracted with the Bank and is exclusive for
payments with the occurrence '00' - Payment Made.

September 2014 SISPAG Febraban 240 17

 FILE LOT TRAILER REGISTRATION RECORD SIZE = 240 BYTES

Payments through check, payment order, DOC, TED, and credit to checking account

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN CLEARING 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT TRAILER REGISTRATION 008 008 9(01) 5

WHITES REGISTRATION SUPPLEMENT 009 017 X(09)

TOTAL NUMBER OF RECORDS NUMBER OF RECORDS IN THE BATCH 018 023 9(06) NOTE 17
(1) TOTAL PAYMENT VALUE SUM VALUE OF PAYMENTS OF THE LOT 024 041 9(16)V9(2) NOTA 17

ZEROS REGISTRATION SUPPLEMENT 042 059 9(18)

WHITES REGISTRATION SUPPLEMENT 060 230 X(171)

(*) OCCURRENCES OCCURRENCE CODES FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that appear only in the return file. In the shipment, they must be reported as blank.
or zeros, according to the picture of each field.

(1) When it comes to 'Income Report', fill this field with zeros.

September 2014 SISPAG Febraban 240 18

 FILE BATCH HEADER RECORD RECORD SIZE = 240 Bytes

Settlement of titles (bills) in collection at Itaú and other Banks

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE LOT IDENTIFICATION OF PAYMENTS 004 007 9(04) NOTE 3

TIPO DE REGISTRO BATCH HEADER RECORD 008 008 9(01) 1

(1) TIPO DE OPERAÇÃO TYPE OF OPERATION 009 009 X(01) C = CREDIT

TYPE OF PAYMENT Payment Type 010 011 9(02) NOTE 4

METHOD OF PAYMENT PAYMENT METHOD 012 013 9(02) NOTE 5

LOT LAYOUT N FROM THE LAYOUT VERSION OF THE BATCH 014 016 9(03) 030

WHITES REGISTRATION SUPPLEMENT 017 017 X(01)

COMPANY - REGISTRATION TYPE OF REGISTRATION DEBTED COMPANY 018 018 9(01) 1= CPF
2 = CNPJ

REGISTRATION NUMBER CNPJ OF COMPANY OR DEBITED CPF 019 032 9(14) NOTE 1

WHITES REGISTRATION SUPPLEMENT 033 052 X(20)

AGENCY DEBITED AGENCY NUMBER 053 057 9(05) NOTE 1

WHITES REGISTRATION SUPPLEMENT 058 058 X(01)

ACCOUNT DEBITED C/C NUMBER 059 070 9(12) NOTE 1

WHITES REGISTRATION SUPPLEMENT 071 071 X(01)

DAC DAC FROM THE AGENCY/DEBITED ACCOUNT 072 072 9(01) NOTE 1

COMPANY NAME NAME OF THE DEBTED COMPANY 073 102 X(30)

PURPOSE OF THE LOT PURPOSE OF THE LOT PAYMENTS 103 132 X(30) NOTE 6
CURRENT ACCOUNT HISTORY HISTORICAL COMPLEMENT C/C DEBITED 133 142 X(10) NOTE 7

COMPANY ADDRESS STREET NAME, AV, SQUARE, ETC... 143 172 X(30)

NUMBER NUMBER OF THE LOCATION 173 177 9(05)

COMPLEMENT. HOUSE, APARTMENT, LIVING ROOM, ETC... 178 192 X(15)

CITY CITY NAME 193 212 X(20)

CEP ZIP Code 213 220 9(08)

STATE STATE ACRONYM 221 222 X(02)

WHITES REGISTRATION SUPPLEMENT 223 230 X(08)

(*) OCCURRENCES CODE OCCURRENCES FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that only appear in the return file. In the batch, they should be reported as blank.
or zeros, according to the picture of each field.

(1) When it comes to batch for financing of Goods and Services (COMPROR/FINABS) or Discount
of NPR (Rural Credit), previously contracted with the bank, the content of this field must be
identified by the letter "F". This system only applies to Supplier Payments, type 20.

September 2014 SISPAG Febraban 240 19

 FILE DETAILS RECORD RECORD SIZE = 240 Bytes
SEGMENT J - MANDATORY

Settlement of titles (bills) in collection at Itaú and other banks

FIELD NAME SIGNIFICANCE POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

CÓDIGO DO LOTE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD BATCH DETAIL RECORD 008 008 9(01) 3

REGISTRATION NUMBER Sequential Number Registration in the Lot 009 013 9(05) NOTE 9

SEGMENT CODE SEGMENT REG. DETAIL 014 014 X(01) J

TYPE OF MOVEMENT TYPE OF MOVEMENT 015 017 9(03) NOTE 10

FAVORED BANK BARCODE - CODE FAVORABLE BANK 018 020 9(03) NOTE 18

COIN BARCODE - CURRENCY CODE 021 021 9(01) NOTE 18

DV BARCODE - CHECK DIGIT OF THE BARCODE 022 022 9(01) NOTE 18

Maturity BAR CODE - EXPIRATION FACTOR 023 026 9(04) NOTE 18

VALUE CÓD. DE BARRAS–VALOR 027 036 9(08)V9(02) NOTA 18

FREE FIELD BARCODE - 'FREE FIELD' 037 061 9(25) NOTE 18

NAME OF THE BENEFICIARY NAME OF THE BENEFICIARY 062 091 X(30)

DUE DATE DUE DATE (NOMINAL) 092 099 9(08) DDMMAAAA

VALUE OF THE TITLE VALUE OF THE TITLE (NOMINAL) 100 114 9(13)V9(02)

DISCOUNTS DISCOUNT VALUE + DEDUCTION 115 129 9(13)V9(02)

INCREASES AMOUNT OF DELAY + FINE 130 144 9(13)V9(02)

PAYMENT DATA PAYMENT DATE 145 152 9(08) DDMMYYYY

PAYMENT VALUE VALUE OF PAYMENT 153 167 9(13)V9(02)

ZEROS REGISTRATION SUPPLEMENT 168 182 9(15)

YOUR NUMBER ASSIGNED DOCUMENT NUMBER BY THE COMPANY 183 202 X(20)

WHITES Registration Supplement 203 215 X(13)

(*) OUR NUMBER NUMBER ASSIGNED BY THE BANK 216 230 X(15) NOTE 12

(*) OCCURRENCES OCCURRENCE CODE FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that appear only in the return file. In the remittance, they must be filled with blanks or
zeros, according to a picture of each field.

September 2014 SISPAG Febraban 240 20

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT J-52 - OPTIONAL

Settlement of titles (ONLINE BOLETS) - bills from other banks

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN THE CLEARING 001 003 9(03) 341

BATCH CODE SERVICE LOT 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL REGISTER 008 008 9(01) 3

Registration Number SEQUENTIAL NUMBER REGISTRATION IN THE LOT 009 013 9(05) NOTE 9

SEGMENT CODE SEGMENT REG. DETAIL 014 014 X(01) J

TYPE OF MOVEMENT TYPE OF MOVEMENT 015 017 9(03) NOTE 10

REGISTRATION CODE OPTIONAL RECORD IDENTIFICATION 018 019 9(02) 52

1–CPF
TYPE OF REGISTRATION PAYER TYPE OF PAYER REGISTRATION 020 020 9(01)
2 - CNPJ

PAYER REGISTRATION NUMBER PAYER REGISTRATION NUMBER 021 035 9(15) NOTE 36

PAYER NAME NAME OF PAYER 036 075 X(40)

TYPE OF REGISTRATION 1–CPF

TYPE OF BENEFICIARY REGISTRATION 076 076 9(01)
BENEFICIARY 2 - CNPJ

REGISTRATION NUMBER
BENEFICIARY REGISTRATION NUMBER 077 091 9(15) NOTE 36
BENEFICIARY

NOME BENEFICIÁRIO NAME OF THE BENEFICIARY 092 131 X(40)

1–CPF
TIPO DE INSCRIÇÃO SACADOR TIPO DE INSCRIÇÃO DO SACADOR AVALISTA 132 132 9(01)
2 - CNPJ

REGISTRATION NUMBER DRAWER REGISTRATION NUMBER OF THE DRAWER ENDORSER 133 147 9(15) NOTE 36

NOME SACADOR NAME OF THE GUARANTOR 148 187 X(40)

WHITES REGISTRATION SUPPLEMENT 188 240 X(53)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

Observations:

The J-52 detail record must be used mandatorily for payment batches in the form '31'
(payments of titles in collection at other banks – different from 341), whose payment amount is
equal to or above the limit established by the Central Bank of Brazil and payment date from
28/06/2013.

If the sending is not carried out, as mentioned in the paragraph above, the payment will be rejected (occurrence "BI" -
CNPJ / CPF of the beneficiary in segment J-52 or BI invalid).

The sending is optional for payment batches in the form '30' (Payments of titles under collection Itaú -
of any amount and for payment batches in the form '31' with a payment amount lower than
limit established by the Central Bank of Brazil.

The record must always come after the respective segment J. If you use segments B and C, comply with the
order of the records (J, J-52, B, C).

Limit set by the Central Bank of Brazil (VR-Boleto) according to circular no. 3,598 of 06/06/2012:
R$ 250,000.00 (Two hundred and fifty thousand reais).

Schedule:

Shipments sent until 05/23 will have the J-52 registration disregarded and will not be stored.
information of CPF or CNPJ of Beneficiary and Payer.

September 2014 SISPAG Febraban 240 21

 Starting from 05/24, your company will be able to begin testing and sending your shipments into production with the new
structure, as Banco Itaú will start to process and store the information of the J-52 record.

What changes after 05/24?

All payments of bills sent for execution up to 06/27/2013, with or without the J-52 record,
will be accepted.

Payments scheduled for processing from 06/28/2013

The payment slips from other banks (different from 341) with an amount equal to or greater than
limit established by the Central Bank of Brazil and with the detail record J-52-Payment
will be carried out.

Boleto payments from other banks (different from 341) with a payment value equal to or greater than
limit established by the Central Bank of Brazil without the record detail J-52-Payment
will be rejected

The Itaú and other bank tickets with a payment amount lower than the established
Central Bank of Brazil with or without the registration detail J-52-Payment will be made.

Important: For scheduled payments with an amount lower than the established by the Bank
Central do Brasil may at the company's discretion send the J-52.

September 2014 SISPAG Febraban 240 22

 FILE DETAIL RECORD TAMANHO DO REGISTRO = 240 Bytes
SEGMENT B - OPTIONAL

Settlement of titles (payment slips) in collection at Itaú and other banks

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL REGISTER 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NO LOT REGISTRATION 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) B

WHITES REGISTRATION SUPPLEMENT 015 017 X(03)

1 = CPF
COMPANY–REGISTRATION TYPE OF BENEFICIARY REGISTRATION 018 018 9(01)
2 = CNPJ

Nº DE INSCRIÇÃO BENEFICIARY REGISTRATION NUMBER (CPF/CNPJ) 019 032 9(14) NOTE 15

ADDRESS STREET NAME, AV., SQUARE, ETC 033 062 X(30)

NUMBER LOCATION NUMBER 063 067 9(05)

COMPLEMENT. HOUSE, APARTMENT, ETC... 068 082 X(15)

Neighborhood NEIGHBORHOOD 083 097 X(15)

CITY CITY NAME 098 117 X(20)

ZIP Code CEP 118 125 9(08)

STATE STATE ABBREVIATION 126 127 X(02)

E-MAIL EMAIL ADDRESS 128 227 X(100) NOTE 23

WHITES REGISTRATION SUPPLEMENT 228 230 X(03)

(*) OCCURRENCES OCCURRENCE CODE IN THE RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that are only present in the return file. In the batch, they must be reported as blank.
or zeros, according to the picture of each field.

Notes:

This segment is mandatory when the service of sending 'Statement' is contracted with the Bank.
of Payments" via web/email.
This segment will be included in the return file whenever a "C" record is sent;
When contracting the 'Payment Statement' service via web/email, the information of the
The CPF/CNPJ of the beneficiary must necessarily be indicated in this segment.

September 2014 SISPAG Febraban 240 23

 FILE DETAIL REGISTER RECORD SIZE = 240 Bytes
SEGMENT C - OPTIONAL

Settlement of titles (payment slips) in collection at Itaú and other Banks

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL RECORD 008 008 9(01) 3

Registration Number SEQUENTIAL NUMBER REGISTRATION IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) C

VALOR C.S.L.L. VALUE OF CONTRIBUTION ON NET INCOME 015 029 9(13)V9(02)

WHITES REGISTRATION SUPPLEMENT 030 037 X(08)

Maturity DUE DATE 038 045 X(08) DDMMAAAA

DOCUMENT VALUE NOMINAL VALUE OF THE DOCUMENT 046 060 9(13)V9(02)

PIS VALUE VALUE OF THE SOCIAL INTEGRATION PROGRAM 061 075 9(13)V9(02)

VALUE I.R. VALUE OF INCOME TAX 076 090 9(13)V9(02)

VALUE I.S.S. VALUE OF THE SERVICE TAX 091 105 9(13)V9(02)

COFINS VALUE VALUE CONTRIBUTION SOCIAL PURPOSE 106 120 9(13)V9(02)

DISCOUNT DISCOUNT VALUE 121 135 9(13)V9(02)

DISCOUNT VALUE OF THE DISCOUNT 136 150 9(13)V9(02)

OTHER DEDUCTIONS VALUE OF OTHER DEDUCTIONS 151 165 9(13)V9(02)

MORAL VALUE OF DEFAULT 166 180 9(13)V9(02)

FINE VALUE OF THE FINE 181 195 9(13)V9(02)

OTHER ADDITIONS VALUE OF OTHER ADDITIONS 196 210 9(13)V9(02)

INVOICE/DOCUMENT INVOICE/DOCUMENT NUMBER 211 230 X(20)

(*) OCCURRENCES REGISTRATION SUPPLEMENT 231 240 X(10)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that appear only in the return file. In the shipment, they must be reported as blank.
or zeros, according to the picture of each field.

Observation:

This segment is only mandatory when the 'Demonstrative of' service is contracted with the Bank.
Payments by e-mail / web.

A payment informed through segment 'J' may contain as many 'C' records as necessary,
until the sum of the values reported in "C" totals the amount stated for payment in "J".

September 2014 SISPAG Febraban 240 24

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT-Z (OPTIONAL)

Settlement of titles (receipt books) in collection at Itaú and other banks

FIELD NAME meaning POSITION PICTURE CONTENT

BANK CODE BANK CODE IN CLEARING 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL REGISTER 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER REGISTRATION IN THE LOT 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) Z

AUTHENTICATION ELECTRONIC AUTHENTICATION OF PAYMENT 015 078 X(64)

YOUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE COMPANY 079 098 X(20)

WHITES REGISTRATION COMPLEMENT 099 103 X(05)

OUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE BANK 104 118 X(15)

WHITES REGISTRATION COMPLEMENT 119 240 X(122)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

Observations:

Optional registration of the supplement that presents the Electronic Payment Authentication;

This segment will only appear in the return file when contracted with the Bank and is exclusive to
payments with the occurrence '00' - Payment Made.

September 2014 SISPAG Febraban 240 25

 FILE LOT TRAILER REGISTRATION RECORD SIZE = 240 BYTES

Settlement of titles (payment slips) in collection at Itaú and other Banks

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN THE CLEARING 001 003 9(03) 341

BATCH CODE SERVICE LOT 004 007 9(04) NOTE 3

TYPE OF RECORD LOT TRAILER REGISTRATION 008 008 9(01) 5

WHITES REGISTRATION SUPPLEMENT 009 017 X(09)

TOTAL NUMBER OF RECORDS QUANTITY OF LOT RECORDS 018 023 9(06) NOTE 17

TOTAL VALUE OF PAYMENTS TOTAL VALUE OF THE LOT PAYMENTS 024 041 9(16)V9(2) NOTA 17

ZEROS REGISTRATION SUPPLEMENT 042 059 9(18)

WHITES REGISTRATION SUPPLEMENT 060 230 X(171)

(*) OCCURRENCES OCCURRENCE CODES FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that only appear in the return file. In the sending, they must be filled with blanks or
zeros, according to a picture of each field.

September 2014 SISPAG Febraban 240 26

 FILE BATCH HEADER RECORD RECORD SIZE = 240 Bytes

Payment of Utility Bills and Taxes with bar code

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN THE CLEARING 001 003 9(03) 341

BATCH CODE LOT IDENTIFICATION OF PAYMENTS 004 007 9(04) NOTE 3

TYPE OF RECORD BATCH HEADER RECORD 008 008 9(01) 1

TYPE OF OPERATION TIPO DA OPERAÇÃO 009 009 X(01) C =CREDIT

PAYMENT TYPE TYPE OF PAYMENT 010 011 9(02) NOTE 4

PAYMENT METHOD PAYMENT METHOD 012 013 9(02) NOTE 5

LAYOUT OF THE LOT N FROM THE VERSION OF THE BATCH LAYOUT 014 016 9(03) 030

WHITES REGISTRATION SUPPLEMENT 017 017 X(01)

1= CPF
COMPANY - REGISTRATION TIPO INSCRIÇÃO EMPRESA DEBITADA 018 018 9(01)
2 = CNPJ

REGISTRATION NUMBER Company CNPJ or Debited CPF 019 032 9(14) NOTE 1

WHITES REGISTRATION COMPLEMENT 033 052 X(20)

AGENCY DEBITED AGENCY NUMBER 053 057 9(05) NOTE 1

WHITES REGISTRATION SUPPLEMENT 058 058 X(01)

ACCOUNT DEBITED ACCOUNT NUMBER 059 070 9(12) NOTE 1

WHITES REGISTRATION SUPPLEMENT 071 071 X(01)

DAC DAC OF THE AGENCY/ACCOUNT DEBITED 072 072 9(01) NOTE 1

COMPANY NAME NAME OF THE DEBITED COMPANY 073 102 X(30)

PURPOSE OF THE LOT PURPOSE OF THE LOT PAYMENTS 103 132 X(30) NOTE 6
CURRENT ACCOUNT HISTORY HISTORICAL SUPPLEMENT C/C DEBITED 133 142 X(10) NOTE 7

COMPANY ADDRESS STREET NAME, AV, SQUARE, ETC... 143 172 X(30)

NUMBER NUMBER OF THE PLACE 173 177 9(05)

COMPLEMENT. HOUSE, APARTMENT, ROOM, ETC... 178 192 X(15)

CITY NAME OF THE CITY 193 212 X(20)

CEP CEP 213 220 9(08)

STATE State Abbreviation 221 222 X(02)

WHITES REGISTRATION SUPPLEMENT 223 230 X(08)

(*) OCCURRENCES ERROR CODE FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that appear only in the return file. In the shipment, they should be reported as blank.
or zeros, according to the picture of each field.

September 2014 SISPAG Febraban 240 27

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT O–MANDATORY

Payment of Utility Bills and Taxes with barcode

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN CLEARING 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL RECORD 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER REGISTRY IN THE LOT 009 013 9(05) NOTE 9

SEGMENT CODE SEGMENT REG. DETAIL 014 014 X(01) O

TYPE OF MOVEMENT TYPE OF MOVEMENT 015 017 9(03) NOTE 10

BARCODE BARCODE 018 065 X(48) NOTE 18

NAME NAME OF THE CONCESSIONAIRE / TAXPAYER 066 095 X(30)

DUE DATE DUE DATE (NOMINAL) 096 103 9(08) DDMMAAAA

COIN TYPE OF CURRENCY 104 106 X(03) REA

CURRENCY AMOUNT AMOUNT OF CURRENCY 107 121 9(07)V9(08) NOTE 19

AMOUNT TO PAY EXPECTED PAYMENT AMOUNT 122 136 9(13)V9(02)

PAYMENT DATE PAYMENT DATE 137 144 9(08) DDMMYYYY

(*) AMOUNT PAID VALUE OF PAYMENT EFFECTUATION 145 159 9(13)V9(02)

WHITES Registration Supplement 160 162 X(03)

INVOICE INVOICE NUMBER 163 171 9(09) NOTE 33

WHITES REGISTRATION SUPPLEMENT 172 174 X(03)

YOUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE COMPANY 175 194 X(20)

WHITES REGISTRATION SUPPLEMENT 195 215 X(21)

(*) OUR NUMBER NUMBER ASSIGNED BY THE BANK 216 230 X(15) NOTE 12

(*) OCCURRENCES OCCURRENCE CODE FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that are only in the return file. In the submission, they must be filled with blanks
or zeros, according to the picture of each field.

Observation:

This segment does not apply for the payment of the tax FGTS-GRF/GRRF/GRDE. It is not possible to pay.
FGTS-GRF/GRRF/GRDE without a barcode through a file. For payment of FGTS-
GRF/GRRF/GRD must necessarily use segment N in accordance with the specifications presented.
in this manual.

September 2014 SISPAG Febraban 240 28

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT-Z (OPTIONAL)

Payment of Utility Bills and Taxes with barcode

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE LOT 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL REGISTRATION 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER RECORD IN THE LOT 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) Z

AUTHENTICATION ELECTRONIC AUTHENTICATION OF PAYMENT 015 078 X(64)

YOUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE COMPANY 079 098 X(20)

WHITES REGISTRATION SUPPLEMENT 099 103 X(05)

OUR NUMBER Assigned document number by the bank 104 118 X(15)

WHITES REGISTRATION SUPPLEMENT 119 240 X(122)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL POINT

Notes:

Optional registration of the supplement that presents the Electronic Payment Authentication;

This segment will only appear in the return file when contracted with the Bank and is exclusive for
payments with occurrence '00' - Payment Made.

September 2014 SISPAG Febraban 240 29

 FILE BATCH TRAILER REGISTER RECORD SIZE = 240 BYTES

Payment of Utility Bills and Taxes with barcode

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN CLEARING 001 003 9(03) 341

LOT CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT TRAILER REGISTRATION 008 008 9(01) 5

WHITES REGISTRATION SUPPLEMENT 009 017 X(09)

TOTAL NUMBER OF RECORDS NUMBER OF LOT RECORDS 018 023 9(06) NOTE 17

TOTAL PAYMENT VALUE TOTAL VALUE OF THE PAYMENTS OF THE LOT 024 041 9(16)V9(02) NOTE 17
TOTAL CURRENCY QUANTITY SUM OF THE AMOUNT OF COINS IN THE LOT 042 056 9(07)V9(08) NOTA 17

WHITES REGISTRATION SUPPLEMENT 057 230 X(174)

(*) OCCURRENCES CODES OCCURRENCES FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that only appear in the return file. In the submission, they must be indicated as blank or
zeros, according to a picture of each field.

September 2014 SISPAG Febraban 240 30

 FILE BATCH HEADER RECORD RECORD SIZE = 240 Bytes

Payment of Taxes without barcode and FGTS - GRF/GRRF/GRDE with barcode

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE LOT IDENTIFICATION OF PAYMENTS 004 007 9(04) NOTE 3

TYPE OF RECORD BATCH HEADER RECORD 008 008 9(01) 1

TYPE OF OPERATION TYPE OF OPERATION 009 009 X(01) C =CREDIT

PAYMENT TYPE TYPE OF PAYMENT 010 011 9(02) NOTE 4

PAYMENT METHOD FORM OF PAYMENT 012 013 9(02) NOTE 5

LOT LAYOUT N FROM THE VERSION OF THE BATCH LAYOUT 014 016 9(03) 030

WHITES REGISTRATION SUPPLEMENT 017 017 X(01)

1 = CPF
COMPANY - REGISTRATION TYPE REGISTRATION DEBTED COMPANY 018 018 9(01)
2 = CNPJ
REGISTRATION NUMBER CNPJ COMPANY OR DEBITED CPF 019 032 9(14) NOTE 1

WHITES REGISTRATION SUPPLEMENT 033 052 X(20)

AGENCY DEBITED AGENCY NUMBER 053 057 9(05) NOTE 1

WHITES REGISTRATION SUPPLEMENT 058 058 X(01)

ACCOUNT DEBITED ACCOUNT NUMBER 059 070 9(12) NOTE 1

WHITES REGISTRATION SUPPLEMENT 071 071 X(01)

DAC DAC FROM THE AGENCY/DEBITED ACCOUNT 072 072 9(01) NOTE 1

COMPANY NAME NAME OF THE INDEBTED COMPANY 073 102 X(30)

PURPOSE OF THE LOT PURPOSE OF PAYMENTS OF THE LOT 103 132 X(30) NOTE 6
CURRENT ACCOUNT HISTORY HISTORICAL COMPLEMENT C/C DEBITED 133 142 X(10) NOTE 7

COMPANY ADDRESS NAME OF THE STREET, AV, SQUARE, ETC... 143 172 X(30)

NUMBER LOCATION NUMBER 173 177 9(05)

COMPLEMENT. HOUSE, APARTMENT, ROOM, ETC... 178 192 X(15)

CITY NAME OF THE CITY 193 212 X(20)

ZIP Code ZIP Code 213 220 9(08)

STATE STATE INITIALS 221 222 X(02)

WHITES Registration Supplement 223 230 X(08)

(*) OCCURRENCES CODE OCCURRENCES FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that appear only in the return file. In the transmission, they should be provided as blank.
or zeros, according to the picture of each field.

September 2014 SISPAG Febraban 240 31

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
MANDATORY SEGMENT N

Payment of Taxes without barcode and FGTS-GRF/GRRF/GRDE with barcode

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN THE CLEARING 001 003 9(03) 341

BATCH CODE SERVICE LOT 004 007 9(04) NOTE 3

TIPO DE REGISTRO LOT DETAIL REGISTER 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER RECORD IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE SEGMENT REG. DETAIL 014 014 X(01) 'N'

TYPE OF MOVEMENT TYPE OF MOVEMENT 015 017 9(03) NOTE 10

TAX DATA IDENTIFICATION DATA OF THE TAX 018 195 X(178) ANNEX 'C'

YOUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE COMPANY 196 215 X(20)

(*) OUR NUMBER NUMBER ASSIGNED BY THE BANK 216 230 X(15) NOTE 12

(*) OCCURRENCES OCCURRENCE CODE FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that only appear in the return file. In the shipment, they must be reported as blank or
zeros, according to a picture of each field.

Observation:

This segment must necessarily be used for the payment of the tax FGTS-GRF/GRRF/GRDE.
It is not possible to pay FGTS-GRF/GRRF/GRDE without a barcode through a file.

September 2014 SISPAG Febraban 240 32

 FILE DETAIL REGISTER RECORD SIZE = 240 Bytes
SEGMENT - B (OPTIONAL)

Tax Payment without barcode and FGTS - GRF/GRRF/GRDE with barcode - additional information

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN THE CLEARING 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL REGISTER 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER OF REGISTRATION IN THE LOT 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) B

WHITES REGISTRATION SUPPLEMENT 015 032 X(18) WHITES

ADDRESS NAME OF STREET, AV, SQUARE, ETC. 033 062 X(30)

NUMBER LOCATION NUMBER 063 067 9(05)

COMPLEMENT. HOUSE, APARTMENT, ETC 068 082 X(15)

NEIGHBORHOOD NEIGHBORHOOD 083 097 X(15)

CITY CITY NAME 098 117 X(20)

CEP ZIP Code 118 125 9(08)

STATE STATE ABBREVIATION 126 127 X(02)

(1) PHONE DDD AND PHONE NUMBER 128 138 X (11)

(2) INCREASES VALUE OF INCREASE 139 152 9(12)V(02)

(1) FEES VALUE OF THE FEE 153 166 9(12)V(02)

WHITES REGISTRATION SUPPLEMENT 167 240 X(74) WHITES

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

Exclusive fields for GARE–SP ICMS payment, other taxes must be filled in.
with whites or zeros, according to the picture.

(2) Exclusive field for payment of GARE-SP ICMS, other taxes must be filled in with
whites or zeros, according to the picture.

Note:

This segment should be used when there is a need to indicate this information on the guide.
do DARJ, GPS, and GARE–SP ICMS.

When the Tax is 'GPS', for the content of this segment to be printed on the receipt of
payment of the Guide, the field "USE OF THE COMPANY", position 116 to 165 of segment "N" must be
informed with blanks.

September 2014 SISPAG Febraban 240 33

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT - W (OPTIONAL)

Payment of Taxes without barcode and FGTS - GRF/GRRF/GRDE with barcode - additional information

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

LOT CODE SERVICE LOT 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL REGISTER 008 008 9(01) 3

REGISTRATION NUMBER Sequential No. Registration in the Batch 009 013 9(05) NOTE 9

SEGMENT CODE SEGMENT CODE REG. DETAIL 014 014 X(01) W

WHITES REGISTRATION SUPPLEMENT 015 016 X(02) WHITES

INFORMATION 1 ADDITIONAL INFORMATION 1 017 056 X(40)

INFORMATION 2 ADDITIONAL INFORMATION 2 057 096 X(40)

INFORMATION 3 ADDITIONAL INFORMATION 3 097 136 X(40)

INFORMATION 4 ADDITIONAL INFORMATION 4 137 176 X(40)

WHITES REGISTRATION SUPPLEMENT 177 240 X(64)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

Observation:

This segment should be used when there is a need to print information.

complementary in GARE–SP ICMS (Guide/proof of payment) and is not in the return file.

September 2014 SISPAG Febraban 240 34

 FILE DETAIL RECORD RECORD SIZE = 240 Bytes
SEGMENT-Z (OPTIONAL)

Tax payment without barcode and FGTS-GRF/GRRF/GRDE with barcode

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

LOT CODE SERVICE LOT 004 007 9(04) NOTE 3

TYPE OF RECORD LOT DETAIL RECORD 008 008 9(01) 3

REGISTRATION NUMBER SEQUENTIAL NUMBER OF RECORD IN THE BATCH 009 013 9(05) NOTE 9

SEGMENT CODE CODE SEGMENT REG. DETAIL 014 014 X(01) Z

AUTHENTICATION ELECTRONIC AUTHENTICATION OF PAYMENT 015 078 X(64)

YOUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE COMPANY 079 098 X(20)

WHITES REGISTRATION COMPLEMENT 099 103 X(05)

OUR NUMBER DOCUMENT NUMBER ASSIGNED BY THE BANK 104 118 X(15)

WHITES REGISTRATION SUPPLEMENT 119 240 X(122)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

Observations:

Optional registration of the supplement that presents the Electronic Authentication of the Payment;

This segment will only be included in the return file when contracted with the Bank and is exclusive to
payments with the occurrence '00' - Payment Made.

September 2014 SISPAG Febraban 240 35

 FILE LOT TRAILER RECORD RECORD SIZE = 240 BYTES

Tax payment without barcode and FGTS-GRF/GRRF/GRDE with barcode

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN THE CLEARING 001 003 9(03) 341

BATCH CODE SERVICE BATCH 004 007 9(04) NOTE 3

TYPE OF RECORD LOT TRAILER REGISTRATION 008 008 9(01) 5

WHITES REGISTRATION SUPPLEMENT 009 017 X(09)

TOTAL NUMBER OF RECORDS NUMBER OF RECORDS IN THE BATCH 018 023 9(06) NOTE 17

TOTAL PRINCIPAL VALUE SUM OF THE PRINCIPAL VALUE OF THE PAYMENTS OF THE LOT 024 037 9(12)V9(02) NOTE 17

(1) TOTAL OTHER ENTITY. SUM VALUES FROM OTHER ENTITIES OF THE LOT 038 051 9(12)V9(02) NOTE 17

TOTAL VALUE. WE INCREASED AMOUNTS UPDATED. MONETARY/FINE/INTEREST 052 065 9(12)V9(02) NOTE 17

TOTAL RAISED VALUE. TOTAL AMOUNT OF PAYMENTS OF THE LOT 066 079 9(12)V9(02) NOTE 17

WHITES REGISTRATION SUPPLEMENT 080 230 X(151)

(*) OCCURRENCES OCCURRENCE CODES FOR RETURN 231 240 X(10) NOTE 8

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

(*) Fields that only appear in the return file. In the shipment, they should be reported as blank.
or zeros, according to the picture of each field.

(1) This field must be used to report the total of the payments of the tax GPS–Guide of
Social Security, and the sum of the field 'DEDUCTION' when it comes to payments of
IPVA.

September 2014 SISPAG Febraban 240 36

 FILE FILE TRAILER RECORD RECORD SIZE = 240 Bytes

FIELD NAME MEANING POSITION PICTURE CONTENT

BANK CODE BANK CODE IN COMPENSATION 001 003 9(03) 341

BATCH CODE SERVICE LOT 004 007 9(04) 9999

TYPE OF RECORD FILE TRAILER RECORD 008 008 9(01) 9

WHITES REGISTRATION SUPPLEMENT 009 017 X(09)

TOTAL NUMBER OF LOTS QUANTITY OF LOTS IN THE FILE 018 023 9(06) NOTE 17

TOTAL NUMBER OF RECORDS NUMBER OF RECORDS IN THE FILE 024 029 9(06) NOTE 17

WHITES REGISTRATION SUPPLEMENT 030 240 X(211)

X = ALPHANUMERIC 9 = NUMERIC V = ASSUMED DECIMAL COMMA

September 2014 SISPAG Febraban 240 37

4. Notes
(1) IDENTIFICATION OF CNPJ AND AGENCY/ACCOUNT

Debits from different accounts of the company/group can be commanded in the same file.

In the File Header record, identify the group's 'Mother' company or the headquarters;

In the Batch Header record, identify the company and the agency/account that will receive the debit;

The identification must be repeated when it is unique.

DENSITY UNIT

For floppy disk or teleprocessing, this field should contain zeros.

The tape or cartridge must contain the recording density in BPI.

BATCH CODE

Identify the Payment Batch.

It is sequential, starting at 0001. All payments for a batch must have the same "Batch Code."

(4) TIPO DE PAGAMENTO

Indicate the type of payment that the batch contains.

10 Dividends
15 Debentures
20 Suppliers
22 TAXES
30 Salaries
40 Investment Funds
50 Insurance Claims
60 Traveler Expenses in Transit
80 Authorized Representatives
90 Benefits
98 Various

(5) FORMA DE PAGAMENTO

Indicate the payment method that the lot contains.

Check the table on page 3 for compatibility between the type and the payment method.
01 CREDIT IN CHECKING ACCOUNT AT ITAÚ
02 CHECK PAYMENT/ADMINISTRATIVE
03 DOC “C”
05 SAVINGS ACCOUNT CREDIT AT ITAÚ
06 CREDIT IN CHECKING ACCOUNT OF THE SAME OWNERSHIP
07 DOC "D"
10 PAYMENT ORDER AVAILABLE
11 PAYMENT ORDER OF ADJUSTMENT - ONLY RETURN - SEE OBSERVATION BELOW
13 PAYMENT OF CONCESSIONAIRES

September 2014 SISPAG Febraban 240 38

 16 MUST NORMAL
17 GPS - SOCIAL SECURITY GUIDE
18 SIMPLE NEED
19 IPTU/ISS/OTHER MUNICIPAL TAXES
21 DARJ
22 GARE–SP ICMS
25 Vehicle Property Tax
27 DPVAT
30 PAYMENT OF TITLES IN COLLECTION AT ITAÚ
31 PAYMENT OF TITLES IN COLLECTION AT OTHER BANKS
32 ELECTRONIC INVOICE - LIQUIDATION
35 FGTS–GFIP
41 TED-OUTRO TITLE
43 TED–SAME TITLE
60 SALARY CARD
91 GNRE and Taxes with Barcode

Note: Normally inconsistent payments are rejected, as per note 8. Exceptionally,

in the contract, the option to generate a Payment Order intended for the agency can be registered
debited, when a payment (except payment of titles, utilities, DARF, Simples DARF,
DARJ, GARE–SP ICMS, GPS, IPTU, IPVA and DPVAT) has been rejected by Itaú; in this case, in the file
Return, this field will be filled with code 11 - Payment Order for Settlement.

For the payment type = 30 salary, you should exclusively use the TEF (transfer between)
payments). If you send salary payments via DOC, TED, OP, and OP Check, they will be rejected and
the return file will follow with the following description (tableNOTE 08):
Code Description
I am TYPE X INCOMPATIBLE SHAPE

PURPOSE OF THE LOT

Upon hiring, the message will appear in all notices and documents originating from the batch, as long as it is
notification requested to the beneficiary as per note 16.

When it comes to Investment Account or the payment type is SISPAG Salaries and it has been
hired the Holerite service - Payment Statement / Income Report, via Itaú 30 hours /
Self-service, the corresponding code must be indicated in positions 103 to 104, according to the table.
below
Code Description
01 Monthly Sheet
02 Biweekly Sheet
03 Supplementary Sheet
04 13th Salary
05 Profit Sharing
06 Income Report
07 Holidays
08 Termination
09 Supplementary Termination

10 Others
85 Investment Account Debit

September 2014 SISPAG Febraban 240 39

 For payments involving Investment Account, the Purpose of the Batch fields (Positions 103 and 104 of
Batch Header Record) and TED Purpose (Positions 220 to 224 of the Detail Record Segment A - Note 26),
they must present the following contents, according to the operation:
DEBIT CREDIT PURPOSE OF THE LOT TED PURPOSE
Current Account
Checking Account 00 00000 or blanks
(payment method "06")
Checking Account
Conta Investimento 00 00016
(payment methods "06" or "43")
Investment Account
Checking Account 85 00000 or blanks
(payment methods "06" or "43")
Investment Account
Investment Account 85 00016
(payment methods "06" or "43")

In the hiring process, if its use has not been agreed upon, this field must be mandatory.
filled with blanks.
DEBITED C/C HISTORY

In the contract, if its use has not been agreed upon, this field must be mandatory.
filled with blanks.

If it has been determined in the contract that the checking account will receive a debit for each service batch, this
the field allows to complement the history of the entry in the company's debited current account statement,
facilitating your reconciliation.

(8) OCCURRENCES

Field used in the return file for information on the occurrences detected in processing the
remittance file, sent by the company, and also to confirm the execution of the payments.
Up to five occurrences can be reported in sequence, each encoded in two digits, as per
below relationship:

Note. CODE MEANING

00 PAYMENT MADE
AE PAYMENT DATE CHANGED
AG INVALID LOT NUMBER
AH SEQUENTIAL NUMBER OF THE RECORD IN THE INVALID LOT

AI DEMONSTRATIVE PAYMENT PRODUCT NOT CONTRACTED

AJ INVALID MOVEMENT TYPE
AL INVALID BENEFICIARY BANK CODE
AM INVALID BENEFICIARY AGENCY

INVALID BENEFICIARY ACCOUNT / CLOSED INVESTMENT ACCOUNT

AN
ON 30/04/2011
AO INVALID BENEFICIARY NAME
DATA DE PAGAMENTO / DATA DE VALIDADE / HORA DE LANÇAMENTO /
AP
INVALID COLLECTION / SETTLEMENT
AQ NUMBER OF RECORDS GREATER THAN 999999
AR AMOUNT COLLECTED / INVALID ENTRY
BC OUR NUMBER IS INVALID
C BD SCHEDULED PAYMENT
BE SCHEDULED PAYMENT WITH FORM CHANGED TO OP
BI CNPJ / CPF OF THE BENEFICIARY IN SEGMENT J-52 or B INVALID
BL INVALID INSTALLMENT AMOUNT

September 2014 SISPAG Febraban 240 40

 CD INFORMED CNPJ / CPF DIVERGENT FROM THE REGISTERED

CE PAYMENT CANCELED
CF INVALID DOCUMENT VALUE
CG INVALID DISCOUNT VALUE
CH INVALID DISCOUNT VALUE
CNPJ / CPF / IDENTIFICADOR / INSCRIÇÃO ESTADUAL / INSCRIÇÃO NO CAD / ICMS
CI
INVALID
CJ INVALID FINE AMOUNT
CK INVALID REGISTRATION TYPE
CL INVALID INSS VALUE
CM INVALID COFINS VALUE
CN ACCOUNT NOT REGISTERED
CO INVALID VALUE FOR OTHER ENTITIES
B CP CONFIRMATION OF OP FULFILLED
CQ THE SUM OF THE INVOICES DIFFERS FROM THE PAYMENT

CR INVALID CSLL VALUE

CS INVALID INVOICE DUE DATE
YES INVALID FAMILY SALARY DEPENDENTS NUMBER
DB INVALID NUMBER OF WEEKLY HOURS
DC INVALID CONTRIBUTION SALARY INSS
DD INVALID FGTS CONTRIBUTION SALARY
DE INVALID TOTAL VALUE OF INCOME
DF TOTAL VALUE OF INVALID DISCOUNTS
DG NON-NUMERIC NET VALUE
DH REPORTED NET VALUE DIFFERS FROM CALCULATED
DI INVALID BASE SALARY VALUE
DJ INVALID IRRF CALCULATION BASE
DK INVALID FGTS CALCULATION BASE
DL PAYMENT METHOD INCOMPATIBLE WITH PAYSLIP
DM INVALID FAVORITE E-MAIL
A DV DOC / TED REFUNDED BY THE BENEFICIARY BANK
D0 INVALID PAYSLIP PURPOSE
D1 MONTH OF INVALID PAYSLIP COMPETENCE
D2 DAY OF THE INVALID HOTELITIVITY COMPETENCE
D3 INVALID COST CENTER
D4 INVALID FUNCTIONAL NUMERIC FIELD
D5 NON-NUMERIC START OF VACATION DATA
D6 INCONSISTENT HOLIDAY START DATE
D7 DATA END OF HOLIDAYS NON-NUMERIC
D8 INCONSISTENT END OF VACATION DATA
D9 INVALID NUMBER OF DEPENDENTS FOR INCOME TAX

B EM OP CONFIRMATION ISSUED
B EX RETURN OF UNCOLLECTED CHECK BY THE BENEFICIARY

E0 INVALID PAYROLL MOVEMENT TYPE

E1 VALUE 01 OF THE PAYROLL / INVALID NOTICE
E2 PAYMENT VALUE 02 OF THE PAYSLIP / INVALID REPORT

E3 VALUE 03 OF THE PAYCHECK / INVALID REPORT

E4 VALUE 04 OF THE PAYSLIP / INVALID REPORT

September 2014 SISPAG Febraban 240 41

 FC PAYMENT MADE THROUGH FINANCING COMPROR
FD PAYMENT MADE THROUGH UNSUBSCRIBED FINANCING
HA ERROR IN FILE HEADER
HM ERROR IN LOT HEADER
IB INVALID DOCUMENT VALUE
IC INVALID DISCOUNT VALUE
ID INVALID DISCOUNT AMOUNT
IE INVALID LATE FEE
IF INVALID FINE AMOUNT
IG INVALID DEDUCTION AMOUNT
IH INVALID INCREASE VALUE
II INVALID DUE DATE
IJ COMPETENCE / REFERENCE PERIOD / INVALID INSTALLMENT
IK TAX NOT PAYABLE VIA SISPAG OR NOT CONNECTED WITH ITAÚ
IL INVALID PAYMENT CODE / COMPANY / REVENUE
I am TYPE X INCOMPATIBLE FORM
IN BANK/AGENCY NOT REGISTERED
IO DAC / VALUE / COMPETENCE / INVALID SEAL IDENTIFIER
IP INVALID BARCODE DAC
IQ ACTIVE DEBT OR INVALID LABEL NUMBER
IR PAYMENT CHANGED
IS DEALERSHIP NOT AFFILIATED WITH ITAÚ
IT INVALID TAX AMOUNT
IU INVALID ACCUMULATED GROSS REVENUE VALUE
IV INVALID ORIGIN DOCUMENT NUMBER / REFERENCE
IX INVALID PRODUCT CODE
LA PAYMENT DATE OF A LOT CHANGED
LC PAYMENT BATCH CANCELED
NA PAYMENT CANCELED DUE TO LACK OF AUTHORIZATION
NB INVALID TAX IDENTIFICATION
NC INVALID EXERCISE (BASE YEAR)
ND RENAVAM CODE NOT FOUND/INVALID
NE INVALID UF
NF INVALID MUNICIPAL CODE
NG INVALID PLATE
NH INVALID PAYMENT OPTION/INSTALLMENT
NI TAX HAS ALREADY BEEN PAID OR IS PAST DUE

NR OPERATION NOT CARRIED OUT

ACQUISITION CONFIRMED (EQUIVALENT TO OCCURRENCE 02 IN THE LAYOUT
PD
OF DISCOUNTED RISK
RJ REGISTRATION REJECTED

PAYMENT AVAILABLE FOR EARLY REDEMPTION IN THE BORROWER'S RISK

RS
– RISK MODALITY AUTHORIZED POST DEBTOR
SS PAYMENT CANCELED DUE TO INSUFFICIENT BALANCE/DAILY PAYMENT LIMIT
TA LOT NOT ACCEPTED - LOT TOTALS WITH DIFFERENCE
TI INVALID OWNERSHIP
X1 INCOMPATIBLE FORMAT WITH LAYOUT 010
X2 INVALID INVOICE NUMBER
X3 INVALID NF/CNPJ IDENTIFIER
X4 INVALID FORM 32

September 2014 SISPAG Febraban 240 42

 (A) The return of the DOC will be reported in the return file as long as it is made by the favored bank.
within 3 business days after the sending by Itaú. The refund of the TED will only be informed when it occurs.
same day.

(B) It requires registration with the bank (minimum period of 10 days and maximum of 365 days).

(C) When the option to validate the beneficiary's CPF/CNPJ is registered without payment rejection.

In the shipment:

The type of movement (Position 15-17 of SEGMENTS A, J, O, and N) must be '000';

Upon return after consistency, it will return:

BD - Scheduled Payment.

BDCI - Payment accepted, however the CPF/CNPJ is invalid.

BDCD- Payment accepted, however the provided CPF/CNPJ does not match the one registered
for the agency credited account.

BDCN - Payment accepted, however the informed agency/account (still) does not exist.

Detail registration number

Sequential number of a payment within the batch.

The first record of a batch receives the number '00001' and so on consecutively. For the Segment "J-52", "B",
"C", "D", "E", "F", "W" and "Z", due to being supplementary information, will contain the same assigned number.
no Segment "A", "J" and "N" corresponding.

TYPE OF MOVEMENT

Indicate the type of transaction that the detail is intended for:

Code Type of Movement Observations

000 Inclusion of payment

001 CPF
Use only when you want the bank to check if the
002 (1) CNPJ (complete) The CPF/CNPJ provided in positions 204 to 217 of segment 'A' belongs to
to a Credit Current Account at Itaú.
003 (2) CNPJ (root)
To include the 'Payment Statement/Payslip' for a payment
that has already been carried out or is scheduled, it must be reported:
Inclusion of Demonstrative Segmento “A”: Todas as informações do pagamento e Nosso
004 (4) Number;
Payment/Paycheck
Segments 'D' and 'E': All fields of the Demonstrative;
Segment 'F': Inform only if there is a message to be displayed.
To change (5) a 'Payment Statement/Payroll', from a
payment that is already scheduled or has already been made, must
inform
Change of the Demonstrative of Segmento “A”: Todas as informações do pagamento e Nosso
512 (4) Payments/Pay stub Number;
Segments 'D' and 'E': All fields of the Demonstrative;
Segmento “F”: Informar apenas se houver mensagem a ser exibida.

To command the change of a payment value (code 517),

it is necessary to inform in the detail record (Segments A, J, N or O) the
517 (3) Change in Payment Amount Bank Code, Batch Code, Record Type, Number of
Registro, Segmento, Tipo de Movimento, novo valor do pagamento e
Our Number.

September 2014 SISPAG Febraban 240 43

 To command the date change of a payment (code 519), you must-
to inform in the detail register (Segments A, J, N or O) the fields
519 (3) Change of Payment Date Bank Code, Batch Code, Record Type, Record Number
Segmento, Tipo de Movimento, nova Data de Pagamento e Nosso
Number.

For to command a exclusion of um Demonstrative of

Pagamentos/Holerite”, de um pagamento que já se encontra agendado ou
it has been done, it should be informed:
Exclusion of the Demonstrative of Segmento “A”: Todas as informações do pagamento eNosso
998 (4) Payments/Paycheck Number;
Segments 'D' and 'E': All fields of the Statement;
Segmento “F”: Informar apenas se houver mensagem a ser exibida.
To command a deletion (code 999), the following must be informed:
Exclusion of payment included recording detail (Segments A, J, N or O), the fields Bank Code,
999 (3) previously Código do Lote, Tipo de Registro, Número do Registro, Segmento, Tipo
of Movement and Our Number.

All 14 positions of the CNPJ to be verified (root + variation + DV) must be provided.

Only the first 8 digits of the CNPJ will be considered (occupying positions 204 to 211),
with the other positions being able to be blank or zeroed. Payments whose form does not apply.
whether through DOC/TED and OP;

(3) For codes 517, 519, and 999, indicate the mandatory fields while the other fields must be
filled with blanks or zeros, according to your picture.

These codes are intended exclusively for the Payment Statement/Paycheck product, which
must be previously negotiated with the Bank;

It will be made available in the observations field of the Payment Statement/Pay Slip.
This statement replaces the previous one

CURRENT ACCOUNT OF THE BENEFICIARY

a) When the favored bank is 341 (Itaú Bank) or 409 (Unibanco), this field must be filled out from
following way:
Field Name Meaning Position Picture Content
ZEROS REGISTRATION SUPPLEMENT 024 024 9(01)
AGENCY CREDIT CARD AGENCY NUMBER 025 028 9(04)
WHITES REGISTRATION SUPPLEMENT 029 029 x(01)
ZEROS REGISTRATION SUPPLEMENT 030 035 9(06)
ACCOUNT C/C credited number 036 041 9(06)
WHITES REGISTRATION SUPPLEMENT 042 042 X(01)
DAC DAC OF THE AGENCY/CREDITED ACCOUNT 043 043 9(01)

The fields Account and DAC must be filled with zeros when the payment method is 02 or 10.
(check or Payment Order), because in this case the PO or the check will be available to the beneficiary
at the designated agency.

b) When the beneficiary bank is not 341 or 409 (therefore the payment methods are 03-DOC C, 07-
DOC D, 41-TED/another title and 43-TED/same title) the fields should be filled in as follows:

Field Name Meaning Position Picture Content

Agency Credited agency number 024 028 9(05)
whites Registration supplement 029 029 X(01)

September 2014 SISPAG Febraban 240 44

 Account Número de C/C CREDITADA 030 041 9(12)
whites Registration supplement 042 042 X(01)
DAC DAC OF THE AGENCY/CREDITED Account 043 043 X(01)

Notes:

Fill the fields with leading zeros;

Do not put the agency's DAC in the 'AGENCY' field. This may result in sending the DOC or TED.
for improper location;

If the DAC has two characters, place the first in position 042 and the second in position 043.

OUR NUMBER

When entering a new payment, it must be filled in with blanks.

In the return file, for each payment included, Itaú will assign the 'Our Number'.

In case of cancellation or change of payment date, the company must inform the 'Our Number'.

(13) FINALIDADE DETALHE / HISTÓRICO VARIÁVEL

SISPAG Salaries allows your company to use variable payment histories, which contributes
for better financial management.

For filling out the file, the rules below must be adopted:

Payment Type '20' (Suppliers) and Payment Method '01' (Credit in Current Account)
Itaú

The history of the beneficiary's checking account statement will contain a fixed message ('SISPAG') followed by
complement provided in positions 178 to 195 of segment A.

Tipos de Pagamentos “30” (Salários) e “31” (Salários Poder Público) e Formas de Pagamentos “01”
(Credit in Current Account at Itaú) and "60" (Salary Card)

To use variable history, adopt the following criteria for information in the payment file:

Batch HEADER Record

In positions 33 to 36 (Identification of the Entry in the Beneficiary's Statement), enter the content '1707'.

Segment A Register
Inform about the codes in positions 178 to 181 from the table below, relating to the payment reasons
SISPAG layout:

With the indication of this information, it is possible to achieve better financial control of your company,
once the type of payment made can be checked on the statement.

Important: Indicate at least the codes: HP07 (Contract Termination Payment), HP01
(Pagamento de Salários), HP03 (13º Salário), HP08 (Vale Transporte), HP09 (Auxílio alimentação).

September 2014 SISPAG Febraban 240 45

 Variable Historical Code Identification on the beneficiary's statement

HP01 PAYMENT SALARY

HP02 HOLIDAY PAYMENT

HP03 TITLE 13. SALARY

HP04 BONUS PAYMENT
HP05 PAYMENT COMMISSIONS

HP06 ADVANCED SALARY PAYMENT

HP07 CONTRACTUAL RESCISSION PAYMENT

HP08 TRANSPORTATION VOUCHER PAYMENT

HP09 FOOD AID PAYMENT

HP10 ALIMENTARY MAINTENANCE PAYMENT

HP11 INTERNSHIP SCHOLARSHIP PAYMENT

HP12 ASSISTANCE SCHOLARSHIP PAYMENT

HP13 PAYMENT IN CURRENT ACCOUNT

HP14 PAYMENT REMUNERATION

ATTENTION:

If the company DOES NOT inform the code 1707 in the BATCH HEADER, the system will assume the
standard history REMUNERATION/SALARY in the statements of the beneficiaries and the company will not have
financial control over the reasons for payments.

When the company informs code 1707 in the BATCH HEADER and does NOT inform one of the
valid codes of Variable History in Segment A records, the system will assume the history
PAYMENT SALARY in the statements of the beneficiaries. The company will lose control over its
payments issued in the statement.

The return of the file to the company will contain the information sent by the company in the
remittance, except when the company informs code 1707 in the BATCH HEADER and NOT
inform one of the valid codes of Variable History in Segment A records, where it will be
informed in the return of segment A the code HP01.

If the code '1707' is not provided in the Batch Header record or the Historical Code
Variable is not valid, the default history 'REMUNERATION/SALARY' will be assumed.
statements of the beneficiaries for the salary payments. The return file will contain the same
information sent in the shipment.

If the complement of positions 178 to 195 of segment A is indicated with blanks, it will be
assumed the fixed message ("SISPAG") plus the name of the paying company.

If the variable historical field is not informed, it must be filled with blanks.

NUMBER OF DOC/TED/OP/CHECK

For DOC, TED and OP, the document number is assigned at the scheduling / execution of the payment and
informed in the return file. For checks, the number will only be assigned upon payment execution,
only appearing in the payment return file.

September 2014 SISPAG Febraban 240 46

 NUMBER OF REGISTRATION OF THE BENEFICIARY

For payments via DOC, TED, and Payment Order, it is mandatory by BACEN's determination.
à identificação do CNPJ/CPF do favorecido.

The registration number of the beneficiary (CPF/CNPJ) can be provided both in segment 'A' and in
segment "B", with the following conditions:

- If both are consistent/valid, the content indicated in segment 'B' will be considered;

- If the CPF/CNPJ of the beneficiary indicated in one of the segments 'A' or 'B' is inconsistent/invalid,
The content that is correct will be considered, regardless of the segment;

- If both are inconsistent / invalid, the payment will be rejected.

- When hiring the 'Payment Statement' service via web/email or 'Statement of

Income, the information of the CPF/CNPJ of the beneficiary must necessarily be indicated in
segment. "B".

This field must be filled with zeros when the beneficiary is a CPF/CNPJ number, being mandatory.
filling in the field 'Beneficiary Name'. In this situation, it is up to the recipient Bank to confirm if the
the favored one is or is not exempt from CPF/CNPJ.

For checking the CPF/CNPJ of the payment beneficiary through Account Credit
Current/Savings at Itaú, proceed according to note 10 of this manual.

For the payment method Invoice - Electronic Settlement, this field is mandatory as long as the
identification of the settlement must be by the beneficiary's CNPJ, code 1, according to note 32 of this manual.

For other payment methods, this content, although recommended, is optional and can be provided.
no consistency will be performed by the bank.

When it is CPF, format with 11 positions with 3 spaces to the right. If it is CNPJ, format with 14 positions.
if necessary completing with zeros on the left.

(16) NOTICE

If equal to "0", does not issue a warning to the beneficiary;

If equal to '3', it issues a warning to the beneficiary when scheduling the payment, being mandatory the
existence of a record with segment B.

If equal to '5', issue a notice to the beneficiary after payment has been made, with the existence of a mandatory
registration with segment B.

If it is equal to '9', it issues a warning to the beneficiary both at the time of scheduling and after payment, being mandatory.
existence of a record with segment B.

Note: Only notifications will be issued for payment types 20 (suppliers) or 98 (various)
and for the forms below, as follows:

Emit
Form (NOTE 5)
No Scheduling After Payment
01 YES YES
02 YES YES

September 2014 SISPAG Febraban 240 47

 03 YES YES
05 YES NO
06 YES NO
07 YES NO
10 SIM NO
41 YES YES
43 YES YES

(17) TOTALS

a. Total number of records:

Lot trailer: total records of type 1, 3, and 5 in the lot. If the file contains segments A, B, C, D,
E, F and Z; or J, B, C and Z; or O and Z; or N, B, W and Z, all records of the batch must be considered.
summation;

Trailer of File:

- Number of lots in the file = sum of type 1 records;

- Total number of records in the file = sum of records type 0, 1, 3, 5, and 9.

b. Valor total de pagamentos / Quantidade de moedas / Valor total Acréscimos:

Sum of records with movement type '000', '001', '002', or '003' - Inclusion (see note 10).
Do not add the records with movement type 519 - Change of Payment Date or 999 - Exclusion of
Payment.

When it comes to tax payments, it should be reported in the 'TOTAL VALUE' field.
We have added the total of the amounts related to late fees, fines, monetary adjustments, interest,
charges, etc., according to the tax that is being paid.

BARCODE

Collection vouchers (Segment J) - Mandatory field located in the lower left margin of the form
compensation of billing coupons. Its capture can be performed through optical reading, or from
typing of the constant numerical representation in the upper margin while paying attention to the digit check
field verifier, as indicated in annex "A" of this manual.

Payment of Bills - Utilities and Taxes with barcode (Segment O) - Mandatory field,
constant in the upper right corner and/or in the center of the bottom of the receipt document. Its capture
it can be carried out through optical reading, or by typing the numerical representation found in the boxes
located at the top of the barcode, paying attention to the verification digit check of the
fields, as indicated in the annex "B" of this manual.

AMOUNT OF CURRENCY

If the currency is 'Real', indicate the amount to be paid in the 'AMOUNT TO BE PAID' field. If the currency is
different from 'Real', indicate the value in units in the field 'CURRENCY QUANTITY'.

PAYMENT CODE

The table below contains only the most commonly used payment codes. Any questions on
filling out the GPS, or information related to other payment codes, should be obtained through

September 2014 SISPAG Febraban 240 48

 the 'GPS Filling Manual', which can be found on the INSS website at the address
http://www.mpas.gov.br.
CODE DESCRIÇÃO

1007 Individual Taxpayer - Monthly Collection - NIT/PIS/PASEP

1104 Individual Contributor - Quarterly Collection - NIT/PIS/PASEP
1406 Optional Security - Monthly Collection - NIT/PIS/PASEP
1457 Optional Security - Quarterly Collection - NIT/PIS/PASEP
1503 Special Secured - Monthly Collection - NIT/PIS/PASEP
1554 Special Secured - Quarterly Collection - NIT/PIS/PASEP
2003 Companies Opting for Simples–CNPJ
2100 Companies in General - CNPJ

2208 Companies in General–CEI

2631 Withholding contribution on the invoice / bill of the service provider company - CNPJ

2909 Labor Claim - CNPJ

(21) ADDITIONAL INFORMATION

Non-mandatory field, freely used by the company, whose information is not validated by Itaú.
The content of this field will be printed on the payment receipt of the GPS Guide (obtained through Itaú 30
hours Company and/or Company Plus) and presented in the return file with the same information as the
entry.

In order for the content indicated in segment 'B' to be printed on the guide, this field must be filled in with
whites.

NAME OF THE CONTRIBUTOR

Field designated for identifying the name of the taxpayer, the content of which will be printed on the receipt.
payment of the DARF Guide, SIMPLIFIED DARF, DARJ, GARE-SP ICMS, GPS, IPVA or DPVAT and presented
in the return file with the same information as the input.

E-MAIL

The information in this field will only be considered if the service has been contracted with the Bank.
of 'Payment Demonstration' via email. Otherwise, they will be ignored.

MOVEMENT

When the payment type is SISPAGSalários and the service "Holerite - Demonstrative" has been contracted
"Payments" or "Income Report" via Itaú 30 hours / Self-Service, must be indicated in the
position "018" the corresponding code, according to the table below:
1 = Crédito
Mandatory for this service, they define which field (Credit/Debit)
The information corresponding to the "value" must be made available in
Paycheck - Payment Statement
2 = Debit
3 = Accumulated Optional - should only be used when one wants to include in
Payslip-Demonstrative of Payments, the accumulated information
of payments made (Ex: Net Payment, Contribution, Pension,
Withholding Income Tax, Medical / Dental Expenses, etc.

4 = Taxable Income, Deductions and Withheld Income Tax

5 = Exempt and Non-Taxable Income

Optional - should be used only when you want to issue the
6 = Income Subject to Exclusive Taxation "Annual Income Report" for Income Tax (Note 6, code
= 6).
9 = Rendimentos Recebidos Acumuladamente
7 = Additional Information

September 2014 SISPAG Febraban 240 49

 MESSAGE

The content of this field will be differentiated according to the Purpose of the Batch indicated in the Header record.
of Lot (positions 103 and 104 - Note 6).

For the purpose of Lot '01', '02', '03', '04', '05', '07', '08', '09', or '10', it will be considered as a message.
"Pay Slip - Payment Statement" and, therefore, must be reported in the structure:
Field Name Meaning Position Picture Content
Message 1 description of message 1 018 065 x(48)
Message 2 description of message 2 066 113 x(48)
Mensagem 3 description of message 3 114 161 x(48)

Note: This information is the sole responsibility of the paying company and will be.
made available in the 'Message' field of the 'Payslip - Payment Statement' body.

For the Purpose of Lot '06', it will be considered as 'Income Statement' and must be reported in the
structure:

Field Name Meaning Position Picture Content

Message message description 018 099 x(82)
WHITES REGISTRATION SUPPLEMENT 100 161 x(62)

Observation:

This information is entirely the responsibility of the paying company and will be made available in
field "Additional Information" of the body of the "Income Report";

Up to 30 consecutive segment 'F' records can be used to compile the information that must be
presented in the 'Additional Information' field of the 'Income Report' body,
including lines that should remain blank;

Messages cannot contain special characters (accented words, 'Ç', etc).

PURPOSE OF TED

Field that allows the identification of the purpose of the TED, according to the codes described below. If the
if the field is not filled or does not present valid content, the code "00010 - Credit" will be assumed
in Account.” The content of this table may be modified at any time, without prior notice, as
These codes and their descriptions are the responsibility of the Central Bank of Brazil:

Code Description
00001 Payment of Taxes, Duties, and Fees
00002 Payment to Public Service Concessionaires
00003 Dividend Payment
00004 Salary Payment
00005 Supplier Payment
00006 Payment of Fees
00007 Payment of Rent and Condominium Fees
00008 Payment of Duplicates and Titles
00009 Payment of Fees

September 2014 SISPAG Febraban 240 50

 00010 Credit in Account
00011 Payment to Brokers
00016 Investment Account Credit
00100 Judicial Deposit
00101 Alimony
00200 International Transfer of Reais
00201 Adjust Future Market Position
00204 Buying/Selling Stocks - Stock Exchanges and Over-the-Counter Market

00205 Contract referenced in Equity/Equity Indices – BV/BMF

00300 Income Tax Refund

00500 Insurance Premium Refund

00501 Insurance Claim Compensation Payment

00502 Co-insurance Premium Payment

00503 Refund of co-insurance prize

00504 Payment of co-insurance compensation

00505 Reinsurance premium payment

00506 Reimbursement of Reinsurance Premium

00507 Payment of Reinsurance Claim Indemnity

00508 Refund of Insurance Claim Reinsurance

00509 Payment of Expenses with Claims

00510 Payment for Inspections/Preliminary Surveys

00511 Redemption Payment of Capitalization Title

00512 Prize Draw Payment of Capitalization Title

00513 Refund Payment of Monthly Fee for Capitalization Title

00514 Refund of Pension Plan Contribution

00515 Payment of Pension Benefit of Pecuniary

00516 Payment of Pension Social Security Benefit

00517 Payment of Retirement Pension Benefit

00518 Payment of Retirement Benefit Redemption

00519 Payment of Brokerage Commission

00520 Payment of Transfers/Portability of Insurance/Previdência Reserves

Itaú Bank is not responsible for the handling of this information by the receiving bank of the TED.
It is also not the responsibility of Banco Itaú to ensure that the purpose used by the payer is in compliance.
with any regulations that may be applicable to you based on your activity or agreements with the
beneficiaries.

Deadline for the availability of the pay stub

Field that allows indicating how many business days in advance of the payment date the payslip should be
be available for consultation:
DEADLINE DESCRIPTION
00 (zero zero) Provides the payslip on the payment date.
01 à 10 Provides the payslip XX business days before the payment date, where the deadline (XX) is
indicated amount.

September 2014 SISPAG Febraban 240 51

 Note: For any content presented, different from the deadlines described, the payslip will be made available.
within a maximum advance notice period of 10 (ten) business days.

PAYMENT OPTION

Indicate the options for tax settlement:

Code Description
0 DPVAT Payment
1 Single installment with discount

2 Single installment without discount

3 Plot No. 1
4 Plot No. 2
5 Parcel No. 3
6 Parcel No. 4
7 Parcel No. 5
8 Parcel No. 6

Note: The option code '2' does not apply to IPVA MG payments.

VALUE OF IPVA/DPVAT, VALUE OF DISCOUNT, VALUE OF PAYMENT AND DATE OF

IPVA DUE DATE

They are mandatory fields in the remittance file, as they will be compared with the data provided by Detran.
to the Bank, which may be rejected in case of divergence. In the return file, the same will be included.
information sent in the shipment.

PURPOSE OF THE DOCUMENT AND EMPLOYEE STATUS IN THE COMPANY

Campo que possibilita a identificação da finalidade do DOC, e também do status atual do funcionário na
Company.

For the information on the purpose of the DOC, use the codes according to table 1 below, only when it
try payment method '03' (DOC C).
Code Description
01 Credit in Account
02 Payment of Rent / Condominium
03 Payment of Invoice / Titles
04 Dividend Payment
05 School Tuition Payment
06 Salary Payment
07 Payment to Suppliers / Fees
08 Exchange Operations / Funds
09 Collection Transfer / Tax Payment
10 International Transfer of Reais
11 DOC for Savings
12 DOC for Judicial Deposit
13 Alimony
99 Others

Table 1–Purpose Codes of the DOC

September 2014 SISPAG Febraban 240 52

 For the current Employee Status information in the Company, use the codes according to table 2 below,
only when it comes to Type '30' (payment of salaries) and Form '01' (credit to current account in
Itaú Bank.
Code Description
21 Private Effective
22 Statutory Public Employee
23 Public CLT Effective
25 Military Effective

31 Private Contractor
34 Unlinked Public Autonomous
41 Private Temporary
42 Temporary Statutory Public
43 Temporary Public CLT
44 Temporary and Unlinked Public
45 Military Temporary
51 Private Intern
54 Unlinked Public Intern
61 Private Retiree
65 Military Retiree
66 Inactive Public Retiree
71 Private Pensioner
75 Military Pensioner
76 Inactive Public Pensioner
81 Commissioned and Private
82 Commissioned and Statutory Public
83 Commissioned and Public CLT
84 Commissioned and Unlinked Public
85 Commissioned and Military Public
86 Commissioned and Inactive Public

Table 2–Employee Status Codes and Company Type

INVOICE NUMBER/CNPJ

For the payment method Invoice – Electronic Settlement, this field is mandatory as long as the
identification of the settlement either by invoice number or by the CNPJ number of third parties/branch, codes 2
and 3 respectively, according to note 32 of this manual.

For identification by invoice number, use only the first 8 positions of

field, from position 178 to 185. In this case, the information of the beneficiary's agency/account
is mandatory.

For the identification by CNPJ number of third parties/branches (different from the payer's CNPJ),
usar todas as 14 posições. Nesse caso a agência/conta do favorecido é opcional.

TYPE OF LIQUIDATION IDENTIFICATION

For the payment method Invoice - Electronic Settlement, please specify the type of identification for the settlement:

September 2014 SISPAG Febraban 240 53

 Code Description
1 Identification by CNPJ of the beneficiary
2 Identification by invoice number
3 Identification by CNPJ of Third Parties/Branch

INVOICE NUMBER

Field required for payment in the form of GNRE-SP with revenue code 10009.9
–Tax Substitution by Operation. For other tax payments with a barcode or
GNRE-SP with other revenue codes, this field should be filled with zeros or blanks.

NUMBER OF REGISTRATION OF THE BENEFICIARY - EXCLUSIVE ANNEX C

When it is CPF, format with 11 positions with 3 blanks to the right. If it is CNPJ, format with 14 positions.
if necessary, padding with zeros on the left.

(35) NAME OF THE BENEFICIARY

When the payment method is credit to a checking account or savings account at Itaú, it will be assumed that
information contained in the checking account registration of the Bank (1st Account Holder), regardless of what it is
informed in the remittance file.

In the return file, the name of the payee will be returned as per the checking account registration of the bank.
Holder), regardless of what is informed in the remittance file.

(36) PAYER, BENEFICIARY AND DRAWDOWN REGISTRATION NUMBER - EXCLUSIVE

REGISTER
J-52

The Beneficiary, Payer, and Drawer Registration Number field, when it is CPF, should be formatted with 11.
positions with 3 blanks to the right. If it's CNPJ, format with 14 positions, if necessary completing.
with leading zeros.

The fields Payer and Beneficiary Registration Type (position 20 and 76) are complementary to the number.
of registration and mandatory filling.

It will be verified, for information registration, whether the CPF or CNPJ of the Payer and Beneficiary provided is
valid. Being a payment of a ticket where the information is mandatory and the content of one of the fields is
Invalid, the payment will be rejected. Optional fill payments will be accepted, however
the information will not be stored.

For information on the mandatory registration J-52, refer to the supplementary note below the layout of
registration.

Payer Registration Number (positions 021 to 035)

Mandatory filling field. It should preferably be filled with the information of the
payer of the invoice sent, and if not informed, it is understood that the payer is the same as the debit account
sent, thus assuming the CNPJ number of the payer specified in the Lot Header.

Beneficiary Registration Number (positions 020 to 035)

September 2014 SISPAG Febraban 240 54
 Mandatory field. If not filled in, the payment will be rejected (occurrence 'BI' -
CNPJ / CPF of the beneficiary in segment J-52 or BI invalid).

Type of Registration Drawer (132) and Registration Number of the Drawer (positions 133 to 147)

Optional fields for all payments. If the information is not sent, it must
to be filled with blanks or zeros.

CHAMBER and ISPB CODE (code adopted by the Central Bank of Brazil for identification
of institutions in the Brazilian Payment System
For payments via TED to Brokers, as determined by the Central Bank of Brazil, it is
the identification of the Chamber and the ISPB Code is mandatory.

In this case, the Centralizer Chamber Code must be provided in segment 'A' (positions 18
a 20) with the content '888'.

The ISPB code number can be provided both in segment 'A' (positions 105 to 112)
how much in the segment 'B(positions 233 to 240)', with the following conditions:

If both are consistent/valid, the content indicated in the segment will be considered.
'B';
If the ISP Code indicated in one of the segments 'A' or 'B' is inconsistent/invalid,
The content that is correct will be considered, regardless of the segment;
If both are inconsistent / invalid, the payment will be rejected.
For the other payment methods and different from TED for Brokerage, the relevant fields
the chamber number and ISPB code must be provided with zeros or blanks accordingly
with your picture.

The ISPB Code information can be obtained through the website of the Central Bank of Brazil.
(www.bacen.gov.br), in the area designated for the Brazilian Payment System (option STR –
Reserve Transfer System – List of STR participants.

5. Tests and Operations

To ensure the proper functioning of the system, test files must be transmitted to the bank.
of payments, formatted according to the layout described in this manual.

The testing phase will be considered complete after all doubts and irregularities have been clarified.

To operate in production, if the transmission medium is Itaú 30 hours, when transferring the file, just
select the 'Production' environment. If the transmission medium is different from Itaú 30 hours, the client must
contact your account manager and request the registration for production.

It is possible to send a test file even while in production, as long as the Itaú 30 hours are used.
means of transmission.

File Layout Validator

The Layout File Validator allows you to streamline the layout validation processes.
payments at the moment your company sends the file, through Itaú Empresas on the Internet.

September 2014 SISPAG Febraban 240 55

 Upon sending the file, you will be able to immediately view the structural error report in the layout.
anticipating your correction before validation in the Test environment.

Main Benefits:
Agility in the sending of payment files;
Reduction of time and cost for the development of your systems;
Convenience, with the availability of the error report online;
Availability, with no limits on usage.
Another innovation at the service of convenience that Itaú offers to your business.
Access now the File Transmission menu > Validation > File Layout.

September 2014 SISPAG Febraban 240 56

6. Annex A

Additional information about the barcode

Billing Tickets

1. Composition of the Barcode (bottom part of the compensation form)

Considering the following composition:

34196166700000123451101234567880057123457000

Temos:

Content Meaning Position

341=Código do Banco favorecido 18 to 20

9=Currency Code 21 to 21

6=DV of the Barcode (a) 22 to 22

1667=Due Date Factor (e.g.: 01/05/2002) (b) 23 to 26

0000012345=Valor do Título 27 to 36

Free Field 37 to 61

2. Composition of the numerical representation of the barcode (upper part of the form)
compensation
Considering the following composition:
34191.1012 1 34567.88005 8 71234.57000 1 6 16670000012345

Field 1 Field 2Dv

dvField 3 dv general dv Field 5
Field 4

We have:

Content Meaning Position

341=Código do Banco 18 to 20

9=Currency Code 21 to 21

1101234567880057123457000=Free Field 37 to 61

6=DV of the Barcode (a) 22 to 22

1667=Expiration Factor (e.g., 05/01/2002) (b) 23 to 26

0000012345=Valor do Título 27 to 36

Observations

The data obtained from the Barcode or from typing its numerical representation must be
allocated in the positions indicated in the layout, without any alteration to their content, only needing to
to ensure the integrity of this data, as indicated below.

To ensure the integrity of the data obtained from the numerical representation of the Barcode, the
fields 1, 2, and 3 must have their content consistent with module 10, as per item 4 below. The

September 2014 SISPAG Febraban 240 57

 data sequence must be recomposed in the same order as the barcode, ignoring the digits of
verification of fields 1, 2, and 3 and calculating the check digit for this set, as per item 3 a
to follow.

(a) To ensure the correct decoding of the graphical representation of the barcode, it is calculated
verification digit, as per item 3;
(b) If filled with a number lower than '1000', the content of these positions makes up the field 'Value of
Título”; se preenchido com número igual o superior a “1000”, refere-se à data de vencimento do título,
encoded, and will be treated as such by Itaú's systems, prevailing, including, over the date of
expiration stated in the document.

3. Calculation of the General DV of the barcode (module 11)

Taking the 43 digits that make up the Barcode (not considering the 5th position),
multiply them, starting from right to left, by the numerical sequence from 2 to 9 (2, 3, 4, 5, 6,
7, 8, 9, 2, 3, 4... and so on);
Sum the result of each product made and determine the total as (N);
Divide the total (N) by 11 and determine the remainder obtained from the division as Mod 11(N);
Calculate the check digit (DV) through the expression:
DV = 11 - Mod. 11(N)
Note: If the result of this is equal to 0, 1, 10, or 11, consider DV = 1.
Example

Considering the following barcode content:

3419?166700000123451101234567880057123457000

First, multiply the barcode sequence by modulus 11:

3419166700000123451101234567880057123457000
X 4329876543298765432987654329876543298765432

2nd Add the result of the products obtained in item 'a' above:
12 + 12 + 2 + 81 + 8 + 42 + 36 + 35 + 0 + 0 + 0 + 0 + 0 + 7 + 12 + 15 + 16 + 15 + 2 + 9 + 0
+ 12 + 15 + 16 + 15 + 12 + 63 + 64 + 56 + 0 + 0 + 20 + 21 + 2 + 18 + 24 + 28 + 30 + 35 + 0
+ 0 =742

3º Determinando o resultado da divisão: 742 11 = 67, resto (R) = 5

4th Calculating the DV 11 - 5 = 6
Therefore, the correct sequence of the barcode will be:
34196166700000123451101234567880057123457000

(DV)

4. Calculation of the DVs of Numerical Representation fields (module 10)

Each digit in the field is multiplied by the sequence of multipliers 2, 1, 2, 1..., positioned in the
right to left;
Some of the digits of the product results;
Divide the total found by 10;
Find the DV by field through the difference between the divisor (10) and the remainder of the division:
DV = 10 - (Remainder of the Division)

Note: if the result of the above step is 10, set DV = 0

September 2014 SISPAG Febraban 240 58

 Considering the following numerical representation of the barcode:
34191.1012? 34567.88005? 71234.57000? 16670000012345
6
Field 1 Field 2 Field 3 Field 5 Field

a) Multiplying the sequence of fields by module 10:

Field 1 341911012 Field 2 3456788005 Field 3 7123457000
X 212121212 X 1212121212 X 1212121212
Note: Fields 4 and 5 are not consisted by this method.
b) Some, individually, the digits of the product results:
Field 1 6 + 4 + 2 + 9 + 2 + 1 + 0 + 1 + 4 = 29

Field 2 3 + 8 + 5 + 1 + 2 + 7 + 1 + 6 + 8 + 0 + 0 + 1 + 0 =42

Field 3 7 + 2 + 2 + 6 + 4 + 1 + 0 + 7 + 0 + 0 + 0 = 29

c) Divide the total found by 10 in order to determine the remainder of the division:

Field 1 29 10 = 2, remainder 9

Field 2 42 divided by 10 equals 4, remainder 2

Field 3 29 divided by 10 equals 2, remainder 9

d) Calculating the DV:

Field 1 DV = 10 - 9 DV =1

Field 2 DV = 10 - 2 DV =8

Field 3 DV = 10 - 9 DV =1

Therefore, the correct sequence of the digitable line will be:

34191.10121 34567.880058 71234.570001 6 16670000012345

September 2014 SISPAG Febraban 240 59

7. Annex B

Additional information about the barcode

Dealerships and property tax (IPTU)

1. Composition of the Barcode

Considering the following composition:

84610000000362700060002000102000000457986595

We have:

Content Meaning Position

Product Identification 18 to 18

4=Segment Identification 19 to 19
1 = City Halls (Property Tax)

2 = Sanitation
3 = Electric Energy and Gas
4 = Telecommunications

6=Identification of the real value or reference 20 to 20

6 = Reais
7 = Variable Coin

1=DV of the Barcode 21 to 21

00000003627=Valor do Documento 22 to 32

0006=Identificação da Empresa / Órgão 33 to 36

Free Field 37 to 61

2. Composition of the numerical representation of the barcode (upper part of the barcode)
Considering the following composition:

84610000000 5 36270006000 120001020000 0 00457986595 9

Field 1 in Field 2 in Field 3 dv Field 4 dv

We have:

Field Content Meaning Position

8=Product Identification 18 to 18

4=Segment Identification 19 to 19

6=Identification of the real value or reference 20 to 20

1
1=General DV of the Barcode 21 to 21

0000000=Valor do Documento 22 to 28

5=DV of Field 1 29 to 29

2 3627=Valor do documento 30 to 33

September 2014 SISPAG Febraban 240 60

 0006=Identificação da Empresa / Órgão 34 to 37

000=Free Field 38 to 40

1=DV of Field 2 41 to 41

20001020000=Campo Livre 42 to 52
3
0=DV of Field 3 53 to 53

00457986595=Campo Livre 54 to 64
4
9=Field DV 4 65 to 65

Observations

The data obtained from the Barcode or by typing its numerical representation must be
allocated in the positions indicated in the layout, without any alteration to its content, only needing to
to ensure the integrity of this data, as indicated below.

In order to ensure the integrity of the data obtained from the numerical representation of the Barcode, each
the field has its content composed by module 10, according to item 4 below. The sequence of data must
to be recomposed in the same order as the barcode, ignoring the verification digits of fields 1, 2, 3
and 4 calculating the check digit of this set, as per item 3 below.

3. Calculation of the General DV of the barcode

3.1 Field 'Identification of the actual value or reference' (third position of the barcode content)
or its numerical representation) with content equal to "6" or "7" (calculation - Modulus 10)

Taking the 43 digits that make up the Barcode (not considering the 4th position),
multiply them, starting from right to left, by the numerical sequence of 2 1 2 1.....;
Some of the digits of the product results;
Divide the total found by 10;
Find the DV by field through the difference between the divisor (10) and the remainder of the division:
DV = 10 - (Remainder of the Division)

Note: If the result of the above step is 10, set DV = 0

Example

Considering the following content of the barcode:

846?0000000362700060002000102000000457986595

1st Multiply the barcode sequence by 10:

8460000000362700060002000102000000457986595
X 2121212121212121212121212121212121212121212
2nd The result of the products obtained in item 'a' above is added:
(1 + 6) + 4 + (1 + 2) + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 6 + 6 + 4 + 7 + 0 + 0 + 0 + 6 + 0 + 0 + 0 + 2 + 0
0 + 1 + 0 + 2 + 0 + 0 + 0 + 0 + 0 + 0 + 8 + 5 + (1 + 4) + 9 + (1 + 6) + 6 + (1 + 0) + 9 + (1 + 0) = 99
3rd Determining the result of the division: 9910 = , remainder (R) = 9
4th Calculating the DV 10 - 9 = 1

Therefore, the correct sequence of the barcode will be:

September 2014 SISPAG Febraban 240 61

 84610000000362700060002000102000000457986595

(DV)

3.2 Field 'Identification of the actual value or reference' (third position of the barcode content
or its numerical representation) with content equal to "8" or "9" (calculation - Modulo 11)

Taking the 43 digits that make up the Barcode (not considering the 5th position),
multiply them, starting from right to left, by the numerical sequence from 2 to 9 (2, 3, 4, 5, 6,
7, 8, 9, 2, 3, 4... and so on;
Add the result of each product made and determine the total as (N);
Divide the total (N) by 11 and determine the remainder obtained from the division as Mod. 11(N);
Calculate the check digit (DAC) using the expression:
DAC = 11 - Mod. 11(N)
Note: If the result of this is equal to 0, 1, 10, or 11, consider DAC = 1.
Example:
Considering the following Barcode content:
849?0000000362700060002000102000000457986595

1st Multiply the barcode sequence by modulo 11

8490000000362700060002000102000000457986595
X 4329876543298765432987654329876543298765432

2nd Add the result of the products obtained in item "a" above:
32 + 12 + 18 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 6 + 54 + 16 + 49 + 0 + 0 + 0 + 18 + 0 + 0 + 0 + 14 + 0
+ 0 + 3 + 0 + 18 + 0 + 0 + 0 + 0 + 0 + 0 + 8 + 45 + 56 + 63 + 48 + 30 + 20 + 27 + 10 =547
3rd Determining the result of the division: 54711 = 49, remainder (R) = 8
4th Calculating the DV 11 - 8 = 3

Therefore, the correct sequence of the barcode will be:

84930000000362700060002000102000000457986595

DV

4. Calculation of the DV's of fields in Numeric Representation (module 10)

Each digit in the field is multiplied by the sequence of multipliers 2, 1, 2, 1..., positioned in
right to left;
Some of the digits of the product results;
Divide the total found by 10;
Find the DV by field through the difference between the divisor (10) and the remainder of the division:
DV = 10 - (Remainder of the Division)

Note: if the result of the above step is 10, set DV = 0

Considering the following numerical representation of the barcode:

84610000000 5 3627000600 120001020000 0 00457986595 9
Field 1 Field 2 Field 3 Field 4

September 2014 SISPAG Febraban 240 62

 a) Multiplying the sequence of fields by modulo 10:

Field84610000000 Field36270006000Field20001020000Field00457986595
X 21212121212 X 21212121212 X X
21212121212 21212121212
b) Some, individually, the digits of the product results:

Field 1 1 + 6 + 4 + 1 + 2 + 1 + 0 + 0 + 0 + 0 + 0 + 0 + 0 = 15

Field 2 6 + 6 + 4 + 7 + 0 + 0 + 0 + 6 + 0 + 0 + 0 = 29

Field 3 4 + 0 + 0 + 0 + 2 + 0 + 4 + 0 + 0 + 0 + 0 = 10

Field 4 0 + 0 + 8 + 5 + 1 + 4 + 9 + 1 + 6 + 6 + 1 + 0 + 9 + 1 + 0 = 51

c) Divide the total found by 10 to determine the remainder of the division:

Field 1 15 divided by 10 equals 1, remainder 5

Field 2 29 divided by 10 equals 2, remainder 9

Field 3 10 10 = 1, remainder 0

Field 4 51 10 = 5, resto 1

d) Calculating the DV:

Field 1 DV = 10 - 5 DV = 5

Field 2 DV = 10 - 9 DV = 1

Field 3 DV = 10 - 0 DV = 0

Field 4 DV = 10 - 1 DV = 9

Therefore, the correct sequence of the digitable line will be:

84610000000 5 36270006000 120001020000 000457986595

September 2014 SISPAG Febraban 240 63

8. Annex C

Additional information for tax payments

1. Composition of data for GPS payment
FIELD NAME MEANING POSITION PICTURE CONTENT

TRIBUTE TAX IDENTIFICATION 018 019 9(02) 01 = GPS

PAYMENT CODE PAYMENT CODE 020 023 9(04) NOTA 20

COMPETENCE MONTH AND YEAR OF COMPETENCE 024 029 9(06) MMAAAA

IDENTIFIER IDENTIFICATION CNPJ/CEI/NIT/PIS OF THE TAXPAYER 030 043 9(14)

VALUE OF THE TAX EXPECTED AMOUNT OF THE INSS PAYMENT 044 057 9(12)V9(02

VALUE OTHER ENTITY VALUE OF OTHER ENTITIES 058 071 9(12)V9(02

MONETARY ADJUSTMENT Monetary update 072 085 9(12)V9 (02

AMOUNT COLLECTED AMOUNT COLLECTED 086 099 9(12)V9(02

REVENUE DATA DATE OF COLLECTION / EFFECTUATION OF PAYMENT 100 107 9(08) DDMMYYYY

WHITES COMPLEMENT OF THE RECORD 108 115 X(08)

USE COMPANY ADDITIONAL INFORMATION 116 165 X(50) NOTA 21

CONTRIBUTOR NAME OF THE TAXPAYER 166 195 X(30) NOTA 22

Observation:

The use of GPS for collecting revenue with a total value lower than the stipulated is prohibited.
Current INSS/PR Resolution.

The recipe that results in a lower value should be added to the corresponding contribution or amount to the
subsequent months, until the total is equal to or greater than the minimum amount set.

Any questions regarding the completion of the GPS, or information related to other payment codes
must be obtained through the 'GPS Filling Manual', available at INSS agencies or
through the site http://www.mpas.gov.br

2. Data composition for DARF payment

FIELD NAME MEANING POSITION PICTURE CONTENT

TRIBUTE IDENTIFICATION OF THE TAX 018 019 9(02) 02 = DARF

RECIPE RECEIPT CODE 020 023 9(04)

1 = CPF
COMPANY–REGISTRATION TYPE OF TAXPAYER REGISTRATION 024 024 9(01)
2 = CNPJ

REGISTRATION NUMBER CPF OR CNPJ OF THE TAXPAYER 025 038 9(14) NOTE 34

PERIOD REPORTING PERIOD 039 046 9(08) DDMMAAAA

REFERENCE REFERENCE NUMBER 047 063 9(17)

September 2014 SISPAG Febraban 240 64

 Principal Amount Principal Amount 064 077 9(12)V9(02

FINE VALUE OF THE FINE 078 091 9(12)V9(02

INTEREST/CHARGES VALUE OF INTERESTS/CHARGES 092 105 9(12)V9(02

TOTAL VALUE TOTAL VALUE TO BE PAID 106 119 9(12)V9(02

DUE DATE DUE DATE 120 127 9(08) DDMMAAAA

PAYMENT DATA PAYMENT DATE 128 135 9(08) DDMMAAAA

WHITES REGISTRATION SUPPLEMENT 136 165 X(30)

CONTRIBUTOR NAME OF THE CONTRIBUTOR 166 195 X(30) NOTE 22

Observation:

The collection of taxes and contributions whose value is below the minimum established by is prohibited.
Federal Revenue Secretariat.

Any questions regarding the completion of the DARF, or information related to other revenue codes must
to be obtained nas agencies yes Secretariat yes Recipe Federal or through do site
http://www.receita.fazenda.gov.br

3. Data composition for payment of DARF SIMPLES

FIELD NAME MEANING POSITION PICTURE CONTENT

TRIBUTE IDENTIFICATION OF THE TAX 018 019 9(02) 03=SIMPLE DARF

RECIPE REVENUE CODE 020 023 9(04)

1 = CPF
COMPANY - REGISTRATION TYPE OF TAXPAYER REGISTRATION 024 024 9(01)
2 = CNPJ

REGISTRATION NUMBER Taxpayer's CPF or CNPJ 025 038 9(14)

PERIOD DETERMINATION PERIOD 039 046 9(08) DDMMAAAA

GROSS REVENUE VALUE OF ACCUMULATED GROSS REVENUE 047 055 9(07)V9(02

PERCENTAGE PERCENTAGE OF GROSS REVENUE ACCUMULATED. 056 059 9(02)V9(02

WHITES REGISTRATION SUPPLEMENT 060 063 X(04)

Principal Value Principal Amount 064 077 9(12)V9(02

FINE AMOUNT OF FINE 078 091 9(12)V9(02

INTEREST/CHARGES VALUE OF INTEREST/CHARGES 092 105 9(12)V9(02

TOTAL VALUE TOTAL AMOUNT TO BE PAID 106 119 9(12)V9(02

DUE DATE DUE DATE 120 127 9(08) DDMMAAAA

PAYMENT DATA PAYMENT DATE 128 135 9(08) DDMMYYYY

WHITES REGISTRATION COMPLEMENT 136 165 X(30)

Contributor NAME OF THE TAXPAYER 166 195 X(30) NOTE 22

Observation:

The collection of taxes and contributions whose amount is less than the minimum stipulated by
Federal Revenue Secretariat.
September 2014 SISPAG Febraban 240 65
 Any questions regarding the completion of the SIMPLES DARF, or information related to other codes of
The receipts must be obtained at the agencies of the Federal Revenue Secretariat or through the website.
http://www.revenue.farm.gov.br

4. Composition of data for DARJ payment

FIELD NAME MEANING POSITION PICTURE CONTENT

TRIBUTE IDENTIFICATION OF THE TRIBUTE 018 019 9(02) 04=DARJ

RECIPE RECEIPT CODE 020 023 9(04)

1 = CPF
COMPANY REGISTRATION TYPE OF TAXPAYER REGISTRATION 024 024 9(01)
2 = CNPJ

REGISTRATION NUMBER CPF OR CNPJ OF THE TAXPAYER 025 038 9(14)

REGISTRATION STATE REGISTRATION 039 046 9(08)

ORIGIN ORIGINAL DOCUMENT NUMBER 047 062 9(16)

WHITE REGISTRATION SUPPLEMENT 063 063 X(01)

VALUE Principal amount 064 077 9(12)V9(02

MON UPDATE. VALUE OF MONETARY UPDATE 078 091 9(12)V9(02

MORA VALUE OF MORA 092 105 9(12)V9(02

FINE VALUE OF THE FINE 106 119 9(12)V9(02

TOTAL VALUE TOTAL AMOUNT TO BE COLLECTED 120 133 9(12)V9(02

DUE DATE DUE DATE 134 141 9(08) DDMMAAAA

PAYMENT DATA DATA DO PAGAMENTO 142 149 9(08) DDMMAAAA

PERIOD OR INSTALLMENT REFERENCE PERIOD OR INSTALLMENT NUMBER 150 155 9(06) MMAAAA

WHITES REGISTER COMPLEMENT 156 165 X(10)

CONTRIBUTOR NAME OF THE CONTRIBUTOR 166 195 X(30) NOTE 22

Observation:

Any questions regarding the completion of the DARJ or information relating to other revenue codes should
to be obtained at the agencies of the State Department of Finance of the State of Rio de Janeiro.

5. Data composition for payment of GARE-SP ICMS

FIELD NAME MEANING POSITION PICTURE CONTENT

TRIBUTE IDENTIFICATION OF THE TAX 018 019 9(02) 05=ICMS

RECEIPT RECEIPT CODE 020 023 9(04)

1 = CNPJ
TYPE IDENT.CONTRIBUTOR. TYPE OF TAXPAYER REGISTRATION 024 024 9(01)
2 = CEI
REGISTRATION NUMBER CPF OR CNPJ OF THE TAXPAYER 025 038 9(14)
REGISTRATION STATE REGISTRATION 039 050 9(12)

ACTIVE DIVISION/LABEL ACTIVE DEBT/ LABEL NUMBER 051 063 9(13)

REFERENCE MONTH/YEAR OF REFERENCE 064 069 9(06) MMAAAA

PARCEL/NOTIFICATION PARCEL/NOTIFICATION NUMBER 070 082 9(13)

September 2014 SISPAG Febraban 240 66

 RECIPE VALUE OF REVENUE 083 096 9(12)V9(02)

INTEREST VALUE OF INTEREST 097 110 9(12)V9(02)

PENALTY VALUE OF FINE 111 124 9(12)V9(02)

PAYMENT VALUE VALUE OF PAYMENT 125 138 9(12)V9(02)

DUE DATE DUE DATE 139 146 9(08) DDMMAAAA

PAYMENT DATE PAYMENT DATE 147 154 9(08) DDMMYYYY

WHITES REGISTRATION SUPPLEMENT 155 165 X(11)

CONTRIBUTOR NAME OF THE CONTRIBUTOR 166 195 X(30) NOTE 22

Note: Any questions regarding the completion of the GARE–SP ICMS, or information related to codes
Receipts must be obtained at the offices of the Federal Revenue Secretariat or through the website.
http://www.receita.fazenda.gov.br.

6. Composition of data for IPVA-DPVAT payment

FIELD NAME SIGNIFICANCE POSITION PICTURE CONTENT

07–IPVA
TRIBUTE IDENTIFICATION OF THE TAX 018 019 9(02)
08–DPVAT

WHITES REGISTRATION SUPPLEMENT 020 023 X(04)

1 = CPF
TYPE IDENT.CONTRIBUTOR. TYPE OF TAXPAYER REGISTRATION 024 024 9(01)
2 = CNPJ

REGISTRATION NUMBER CPF OR CNPJ OF THE TAXPAYER 025 038 9(14)

EXERCISE BASE YEAR 039 042 9(04) AAAA

(5) RENAVAM (9 DIGITS) RENAVAM CODE WITH 9 DIGITS 043 051 9(09)

(1) UF FEDERAL UNIT 052 053 X(02) MG / RJ / SP

(2) MUNICIPAL CODE MUNICIPAL CODE 054 058 9(05)

PLATE VEHICLE PLATE 059 065 X(07)

PAYMENT OPTION PAYMENT OPTION 066 066 X(01) NOTE 28

(3) IPVA/DPVAT VALUE OF IPVA/DPVAT 067 080 9(12)V9(02) NOTE 29

(4) DISCOUNT DISCOUNT VALUE 081 094 9(12)V9(02) NOTE 29

(3) PAYMENT VALUE VALUE OF THE PAYMENT 095 108 9(12)V9(02) NOTE 29

(2) EXPIRATION DATE DUE DATE 109 116 9(08) NOTE 29

PAYMENT DATE DATA DO PAGAMENTO 117 124 9(08) DDMMYYYY

WHITES REGISTRATION SUPPLEMENT 125 153 X(29)

(5) RENAVAM (12 DIGITS) RENAVAM CODE WITH 12 DIGITS 154 165 9(12)

CONTRIBUTOR NAME OF THE CONTRIBUTOR 166 195 X(30) NOTE 22

Observation:

(1) Currently, the payment methods for IPVA and DPVAT are available only for vehicles of
Minas Gerais, Rio de Janeiro and São Paulo.

The 'MUNICIPAL CODE' and 'DUE DATE' fields are not required for payment of
DPVAT.

September 2014 SISPAG Febraban 240 67

 (3) For DPVAT, the content of the 'PAYMENT AMOUNT' field must be the same as the 'IPVA/DPVAT' field.

(4) The 'DISCOUNT' field is exclusive for IPVA payment and when used, its total must
to appear in the Lot Trailer record.

(5) RENAVAM Field:

RENAVAM with 9 digits - for vehicles manufactured before 04/01/2013 use the RENAVAM field
(9 DIGITS) positions 043 to 051,

RENAVAM with 12 digits - vehicle manufacturing date from 01/04/2013 use the field
RENAVAM (12 DIGITS) positions 154 to 165.

a) The RENAVAM number will be provided aligned to the right, completing with zeros to
left when necessary;
In the return file, both fields will display the RENAVAM number, regardless of
as informed in the payment scheduling file. In positions 043 to
051 will present the first 9 digits of the RENAVAM number if it is the same
must have more than 9 digits.

7. Composition of data for FGTS payment - GRF/GRRF/GRDE

FIELD NAME MEANING POSITION PICTURE CONTENT

TRIBUTE IDENTIFICATION OF THE TAX 018 019 9(02) 11=FGTS-GFIP

RECIPE RECEIPT CODE 020 023 9(04)

1 = CNPJ
TYPE OF IDENT. CONTRIBUTOR TYPE OF CONTRIBUTOR REGISTRATION 024 024 9(01)
2 = CEI

Registration Number CPF OR CNPJ OF THE TAXPAYER 025 038 9(14)

BAR CODE BARCODE 039 086 X(48)

IDENTIFIER FGTS Identifier 087 102 9(16)

SEAL SOCIAL CONNECTIVITY SEAL 103 111 9(09)

DIGIT OF THE SEAL DIGIT OF THE CONNECTIVITY SEAL SOC. 112 113 9(02)

CONTRIBUTOR NAME NAME OF THE TAXPAYER 114 143 X(30)

PAYMENT DATE DATE OF PAYMENT 144 151 9(08) DDMMYYYY

PAYMENT AMOUNT PAYMENT VALUE 152 165 9(12)V9(02)

WHITES REGISTRATION COMPLEMENT 166 195 X(30)

Note: Any questions regarding the completion of FGTS-GRF/GRRF/GRDE, or other information should
can be obtained through the website http://www.caixa.gov.br/pj/fgts/

September 2014 SISPAG Febraban 240 68

9. Appendix D

Additional information for Payslip - Statement

of Salary Payments and Income Report
(Segment "E")

1. Composition of data for PAYSLIP - SALARY PAYMENT STATEMENT

FIELD NAME MEANING POSITION PICTURE CONTENT

DESCRIÇÃO (1) DESCRIÇÃO DO CRÉDITO / DESCONTO (1) 019 048 X(30)

WHITES REGISTRATION SUPPLEMENT 049 053 X(05)

VALUE (1) VALUE OF CREDIT / DISCOUNT (1) 054 068 9(13)V9(02)

DESCRIPTION (2) DESCRIPTION OF CREDIT / DISCOUNT (2) 069 098 X(30)

WHITES REGISTRATION SUPPLEMENT 099 103 X(05)

VALUE (2) VALUE OF CREDIT / DISCOUNT (2) 104 118 9(13)V9(02)

DESCRIPTION (3) DESCRIPTION OF CREDIT / DISCOUNT (3) 119 148 X(30)

WHITES REGISTRATION SUPPLEMENT 149 153 X(05)

VALUE (3) VALUE OF CREDIT / DISCOUNT (3) 154 168 9(13)V9(02)

DESCRIPTION (4) DESCRIPTION OF CREDIT / DISCOUNT (4) 169 198 X(30)

WHITES REGISTRATION SUPPLEMENT 199 203 X(05)

VALUE (4) CREDIT/DEDUCTION AMOUNT (4) 204 218 9(13)V9(02)

2. Data composition for INCOME REPORT

FIELD NAME MEANING POSITION PICTURE CONTENT

DESCRIPTION IR (1) DESCRIPTION OF THE REPORT (1) 019 068 X(50)

VALUE TO IR (1) VALUE OF THE REPORT (1) 069 083 9(13)V9(02)

DESCRIPTION IR (2) REPORT DESCRIPTION (2) 084 133 X(50)

VALUE TO GO (2) VALUE OF THE REPORT (2) 134 148 9(13)V9(02)

DESCRIPTION IR (3) DESCRIPTION OF THE REPORT (3) 149 198 X(50)

VALUE IR (3) VALUE OF THE REPORT (3) 199 213 9(13)V9(02)

WHAT BASE YEAR BASE OF THE INCOME REPORT 214 217 9(04)

WHITES REGISTRATION COMPLEMENT 218 218 X(01)

September 2014 SISPAG Febraban 240 69

 To facilitate understanding of the structure of the 'Income Statement' file, below is an indication of
limit of records and lines of descriptions allowed by Type of Movement:

File Header Record

Batch Header Record (Batch Purpose = '06')

Detail Record Segment 'A'

Detail Record Segment 'B'

Up to 3 (three) Detail Records Segment 'E', with a maximum of 9 (nine) descriptions, for
Type of Movement '4' (mounts a table with information on Taxable Income,
Deductions and Withholding Income Tax (IRRF)

Up to 4 (four) Detailed Records Segment 'E', with a maximum of 10 (ten) descriptions,

for Movement Type '5' (mounts table with information on Exempt Income)
and non-taxable

Up to 3 (three) Detail Records Segment 'E', with a maximum of 9 (nine) descriptions, for
Type of Movement "6" (mounts frame with information on Income Subject to
Exclusive Taxation

Up to 4 (four) Detail Records Segment 'E', with a maximum of 10 (ten) descriptions,

for Movement Type '9' (mount frame of 'Income Received')
Accumulated - Art. 12-A / Law 71713 / (subject to exclusive taxation)

Up to 30 (thirty) Detail Records Segment 'F' (information table)

Complementary)

Batch Trailer Registration

File Archive Trailer Record

The file may contain several batches, with each batch being able to hold several sets of records.
segments "A", "B", "E" and "F" are necessary, as per the limits mentioned above.

September 2014 SISPAG Febraban 240 70