{"id":16189,"date":"2025-03-27T15:30:20","date_gmt":"2025-03-27T18:30:20","guid":{"rendered":"https:\/\/cmalaw.com\/?post_type=contents&#038;p=16189"},"modified":"2025-03-27T18:52:22","modified_gmt":"2025-03-27T21:52:22","slug":"periodical-statements-2025-brazilian-central-bank","status":"publish","type":"contents","link":"https:\/\/cmalaw.com\/homolog\/contents\/periodical-statements-2025-brazilian-central-bank\/","title":{"rendered":"Periodical Statements 2025 \u2013 Brazilian Central Bank"},"content":{"rendered":"<p>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 (\u201c<u>BCB<\/u>\u201d), Brazilian entities with direct participation of non-residents in their capital stock must provide certain periodical statements to the BCB. Accordingly, companies that:<\/p>\n<p><strong>i<\/strong>. have\u00a0<u>assets <\/u>in an amount equal to or greater than\u00a0<strong>BRL\u00a0100,000,000.00<\/strong>, must submit the <strong>annual<\/strong> statement by\u00a0March 31 of each year, with respect to the date of December 31 of the previous year.<\/p>\n<p><strong>ii<\/strong>. have\u00a0<u>assets <\/u>in an amount equal to or greater than\u00a0<strong>BRL\u00a0300,000,000.00<\/strong>, must submit the\u00a0<strong>quarterly <\/strong>statement, according to the schedule below:<\/p>\n<ol>\n<li>regarding the base date of March 31, the Quarterly Statement must be submitted by\u00a0<strong>June 30 <\/strong>of the same year;<\/li>\n<li>regarding the base date of June 30, the Quarterly Statement must be submitted by\u00a0<strong>September 30 <\/strong>of the same year; and<\/li>\n<li>regarding the base date of September 30, the Quarterly Statement must be submitted by\u00a0<strong>December 31 <\/strong>of the same year.<\/li>\n<\/ol>\n<p>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.<\/p>\n<p><a href=\"https:\/\/cmalaw.com\/en\/our-areas\/legal-practice-areas\/corporate\/\">We are at your disposal to assist<\/a> 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><strong>Partners<\/strong><\/p>\n<p>Camila Caetano (camila.caetano@cmalaw.com)<\/p>\n<p>Carolina Sant\u2019Angelo (carolina.santangelo@cmalaw.com)<\/p>\n<p>Fabiano Gallo (fabiano.gallo@cmalaw.com)<\/p>\n<p>Rafaella Chiachio (rafaella.chiachio@cmalaw.com)<\/p>\n<p>Renata Amorim (renata.amorim@cmalaw.com)<\/p>\n<div id=\"comments\">\n<h2><\/h2>\n<\/div>\n","protected":false},"featured_media":16191,"template":"","categories":[],"tags":[],"class_list":["post-16189","contents","type-contents","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/contents\/16189","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/contents"}],"about":[{"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/types\/contents"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/media\/16191"}],"wp:attachment":[{"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/media?parent=16189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/categories?post=16189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/tags?post=16189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}