Within 15 calendar days after month-end
Monthly
What it is
Normative Annex III to CVM Resolution 175 requires the FII administrator to file, monthly and within 15 (fifteen) calendar days after month-end, the electronic form whose contents reflect Supplement I. It covers net assets, real estate and securities held, income and expenses for the period, income distributions and quotaholder movements. The deadline runs in calendar days — unlike the FIF, which reports on the 10th business day. The administrator sends the report 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. 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.
How Arkar automates it
The report is generated from the property registry, lease agreements and the fund's accounting ledger, with distributed income reconciled before filing.
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