financial institutions subject to its supervision regarding the regulation of electronic payment including the adoption of electronic payment means; the consequences of the record resulting from the illegal transfer; procedures of errors correction and disclosure of data, and any other matters related to electronic banking including the data which the Central Bank obliges the financial institutions to provide according to the law. The penalties set forth in Article 85 of the said Law No. 32 of 1968 shall apply to the institution violating the instructions. 21