FII Annual Report

The FII's annual electronic form, carrying the Supplement K 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 III to CVM Resolution 175 requires the FII administrator to file, annually and within 90 (ninety) days after the end of the fiscal year, the audited financial statements with the independent auditor's report, and the electronic form whose contents reflect Supplement K (art. 36, III, "a" and "b"). The updated Supplement K must be filed again on the date of the registration request for a public offering of new quotas (art. 36, § 1). The class's fiscal year ends on 30 June or 31 December (art. 36, § 2); this calendar's automatic alert assumes a fiscal year ending on 31 December. The filing goes to the CVM and, at the same time, to the operator of the market where the quotas trade (art. 38, sole paragraph).

Who must comply

Fiduciary administrators of FII, 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.