FIF Performance Statement

What it is

Normative Annex I to CVM Resolution 175 requires the administrator to make the performance statement available to quotaholders of general-public classes and subclasses by the last business day of February each year (art. 22, II) and to publish it prominently, with free access, on its website: the statement for the 12 months ended 31 December by the last business day of February, and the one for the 12 months ended 30 June by the last business day of August (art. 22, III). It is prepared for open-ended classes in operation for at least one year at the reference date (art. 22, § 5). Filing the statement with the CVM has been waived since the December 2024 reference month (Ofício-Circular nº 5/2024/CVM/SIN, question 2.2); making it available to quotaholders and publishing it on the website still apply. Because the deadline is the last business day of the month, the obligation does not enter this calendar's automatic email alerts.