FIDC Monthly Report

The FIDC's monthly report to the CVM, in the Supplement G format, together with the composition and diversification statement for quota-investment classes — both due within 15 calendar days after month-end.

Filing Deadline

Within 15 calendar days after month-end

Frequency

Monthly

What it is

Normative Annex II to CVM Resolution 175 imposes two monthly filings on the FIDC administrator, sharing one deadline: the monthly report, in the Supplement G format, and the composition and diversification statement for the quota-investment classes. Both are due within 15 (fifteen) calendar days after the end of the month they refer to — not on the 10th business day, which is the FIF deadline under Normative Annex I. The report consolidates net assets, the receivables portfolio, delinquency, provisions, subordination levels and quotaholder movements per class. The administrator in office on the due date is the one responsible (Ofício-Circular nº 1/2026/CVM/SSE, item 17). Since the December 2025 reference date, version 6.6 of the report applies (Ofício-Circular nº 9/2025/CVM/SSE).

Who must comply

Fiduciary administrators of FIDC, for each registered class of quotas. FIAGRO is not covered here: it files its own monthly report, following Supplement O of Normative Annex VI (art. 33, I).

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.

Official source

Resolução CVM 175 — Normative Annex II (FIDC), art. 27

How Arkar automates it

Arkar One assembles the monthly report from the receivables portfolio and the per-class liabilities, checking delinquency, provisioning and subordination ratios before filing.

View in Arkar One