Periodical Statements 2025 – Brazilian Central Bank
Pursuant to Law N. 14,286 of December 29, 2021, to Resolution No. 278 of December 31, 2022 and to the Joint Resolution No.13 of December 3, 2024, as amended, issued by the Brazilian Central Bank (“BCB”), Brazilian entities with direct participation of non-residents in their capital stock must provide certain periodical statements to the BCB. Accordingly, companies that:
i. have assets in an amount equal to or greater than BRL 100,000,000.00, must submit the annual statement by March 31 of each year, with respect to the date of December 31 of the previous year.
ii. have assets in an amount equal to or greater than BRL 300,000,000.00, must submit the quarterly statement, according to the schedule below:
- regarding the base date of March 31, the Quarterly Statement must be submitted by June 30 of the same year;
- regarding the base date of June 30, the Quarterly Statement must be submitted by September 30 of the same year; and
- regarding the base date of September 30, the Quarterly Statement must be submitted by December 31 of the same year.
The submission of false, inaccurate, incomplete, or delayed information or the actual failure to submit the annual or quarterly statement, as the case may be, subjects the Brazilian entity to the imposition of fines by the BCB, according to the applicable rules.
We are at your disposal to assist in the submission of the periodical statements, annual or quarterly, as the case may be, and to provide any further clarification you may need.
Partners
Camila Caetano (camila.caetano@cmalaw.com)
Carolina Sant’Angelo (carolina.santangelo@cmalaw.com)
Fabiano Gallo (fabiano.gallo@cmalaw.com)
Rafaella Chiachio (rafaella.chiachio@cmalaw.com)
Renata Amorim (renata.amorim@cmalaw.com)
