Within 150 days after the end of the fiscal year
Annual
What it is
Normative Annex IV to CVM Resolution 175 gives the FIP a longer deadline than other funds: the financial statements of the fund and, where they exist, of its classes, with the independent audit opinions, go to quotaholders, to the operator of the organized market where the quotas trade, where applicable, and to the CVM within 150 (one hundred and fifty) days after the end of the fiscal year (art. 29, III). The administrator decides whether the class is classified as an investment entity and recognizes, measures and discloses the value of the investments (art. 30), under CVM Instruction 579. This calendar's automatic alert assumes a fiscal year ending on 31 December.
Who must comply
Administrators of FIPs.
Penalties for non-compliance
A serious violation (Normative Annex IV, art. 32) and a coercive fine for late filing; a delay of more than 60 days allows the CVM to reject new operating registrations requested by the administrator (general part, art. 9).
How Arkar automates it
The calendar tracks the 150-day deadline for fiscal years ending on 31 December and alerts ahead of it.
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