Within 45 days after quarter-end
Quarterly
What it is
On top of the monthly report, Normative Annex III to CVM Resolution 175 requires the FII administrator to file a quarterly electronic form, in the Supplement J contents, within 45 (forty-five) days after the end of the quarter it refers to. The quarterly report goes deeper than the monthly one: performance of the real estate assets, vacancy, tenant delinquency, works and developments under way, and material events in the period.
Who must comply
Fiduciary administrators of FII, per class of quotas. FIAGRO is not covered here: it files a quarterly portfolio composition and diversification statement under Normative Annex VI (art. 33, II).
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
Automatic quarterly consolidation of vacancy, delinquency and per-asset performance, with an audit trail of what was reported each quarter.
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