FIDC Quarterly Statement

The FIDC's quarterly statement to the CVM, covering the backing verification, the registration of credit rights, proceedings involving the class and the manager's quarterly report.

Filing Deadline

Within 45 days after the end of the civil quarter

Frequency

Quarterly

What it is

Within 45 days after the calendar quarter, the administrator files the statement with: the result of the latest backing verification under art. 38, with the number and relevance of non-existent receivables; the result of the registration, with the receivables not accepted; collection actions and proceedings involving the class, with the percentage of net assets at risk; the manager's quarterly report; and, for general-public classes holding federal court-ordered payments (precatórios), their position in the payment queue and any challenges (Annex II, art. 27, V). The manager delivers that report to the administrator within 40 days after the quarter (art. 27, § 3); if it does not arrive, the administrator notifies the manager and informs the CVM (§ 4).

Who must comply

Administrators of FIDCs, with the quarterly report prepared by the manager (Annex II, art. 27, § 3).

Penalties for non-compliance

Ordinary coercive fine of R$ 500.00 per day of delay, per document and reference date, until filing or for at most 60 days — up to R$ 30,000.00 per report (CVM Resolution 47, Annex A and article 15; Ofício-Circular nº 1/2026/CVM/SSE, item 9), without prejudice to sanctioning proceedings.