FIAGRO Annual Report

The FIAGRO's annual report, carrying the Supplement Q contents, filed with the audited financial statements within 90 days after the end of the fiscal year.

Filing Deadline

Within 90 days after the end of the fiscal year

Frequency

Annual

What it is

Normative Annex VI to CVM Resolution 175 requires, annually and within 90 (ninety) days after the end of the fiscal year, the financial statements of the fund and, where applicable, of its classes, with the independent auditor's reports and prepared under the CVM accounting rules for listed companies, and the electronic annual report form whose contents reflect Supplement Q (art. 33, III, "a" and "b"). The administrator of a closed-end class must file the updated Supplement Q again on the start date of each new quota offering (art. 33, § 1).

Who must comply

Fiduciary administrators of FIAGRO, per class of quotas.

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.