Within 15 days after month-end
Monthly
What it is
Normative Annex VI to CVM Resolution 175 requires the FIAGRO administrator to make the monthly report, in the Supplement O format, available to quotaholders, to the operator of the organized market where the quotas trade, where applicable, and to the CVM, within 15 (fifteen) days after the end of the month it refers to (art. 33, I). The FIAGRO's disclosure regime is that of Normative Annex VI, even when the class also follows another annex on a subsidiary basis because its portfolio is concentrated in assets of another fund category.
Who must comply
Fiduciary administrators of FIAGRO, per class of quotas. Subsidiary application of another annex (art. 2 of Normative Annex VI) does not bring in that annex's disclosure regime (Ofício-Circular nº 3/2025/CVM/SSE, item 4).
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.
How Arkar automates it
The calendar tracks the 15-day deadline each month and alerts ahead of it.
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