<\/p>\n
Vers\u00e3o em portugu\u00eas brasileiro\/Brazilian Portuguese.<\/a><\/p>\n Pursuant to Law N. 14,286 of December 29, 2021, and Resolutions Nos. 278 and 281 of December 31, 2022, as amended, issued by the Brazilian Central Bank (\u201cBCB<\/u>\u201d), Brazilian entities which have foreign partners (direct participation of non-residents in their capital stock) must provide certain periodical statements to the BCB through the submission of the Financial and Economic Statement (\u201cDEF<\/u>\u201d).<\/p>\n Accordingly, companies that:<\/p>\n i<\/strong>. have assets<\/u> in an amount equal to or greater than BRL\u00a0300,000,000.00<\/strong>, must submit the DEF quarterly<\/strong>, in accordance with the following calendar:<\/p>\n A. especially regarding the base date of December 31, 2023, the DEF must be submitted by March 31, 2024<\/strong>;<\/p>\n B. regarding the base date of March 31, the DEF must be submitted by June 30<\/strong> of the same year;<\/p>\n C. regarding the base date of June 30, the DEF must be submitted by September 30<\/strong> of the same year; and<\/p>\n D. regarding the base date of September 30, the DEF must be submitted by December 31<\/strong> of the same year.<\/p>\n <\/p>\n ii<\/strong>. have assets<\/u> in an amount equal to or greater than BRL\u00a0100,000,000.00<\/strong>, must submit the annual<\/strong> DEF by March 31 of each year, with regard to the base date of December 31 of the preceding year, subject to the provisions of the item below specifically in relation to the 2023 fiscal year.<\/p>\n iii<\/strong>. have net equity<\/u> in an amount equal to or greater than USD\u00a0100.000.000,00<\/strong>, must submit the annual statement related to the base date of December 31, 2023<\/u>, until 6:00 p.m. of August 15, 2024<\/strong>, through the BCB’s Foreign Capital Census system.<\/p>\n The submission of false, inaccurate, incomplete, or delayed information or the actual failure to submit the annual or quarterly statement subjects the Brazilian entity to the imposition of fines by the BCB, according to the applicable rules.<\/p>\n 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.<\/p>\n <\/p>\n Main Contacts \u2013 Partners<\/a><\/p>\n Camila Caetano<\/p>\n camila.caetano@cmalaw.com<\/a><\/p>\n Carolina Sant\u2019Angelo<\/p>\n carolina.santangelo@cmalaw.com<\/a><\/p>\n Fabiano Gallo<\/p>\n fabiano.gallo@cmalaw.com<\/a><\/p>\n Mirella Kaufman<\/p>\n mirella.kaufman@cmalaw.com<\/a><\/p>\n Miriam Machado<\/p>\n miriam.machado@cmalaw.com<\/a><\/p>\n Oduvaldo Lara<\/p>\n olara@cmalaw.com<\/a><\/p>\n Rafaella Chiachio<\/p>\n rafaella.chiachio@cmalaw.com<\/a><\/p>\n Renata Amorim<\/p>\n