{"id":25663,"date":"2026-02-04T16:52:41","date_gmt":"2026-02-04T19:52:41","guid":{"rendered":"https:\/\/www.fius.com.br\/?p=25663"},"modified":"2026-02-04T16:52:41","modified_gmt":"2026-02-04T19:52:41","slug":"quinquennial-periodic-report","status":"publish","type":"post","link":"https:\/\/www.fius.com.br\/en\/quinquennial-periodic-report\/","title":{"rendered":"Quinquennial periodic report"},"content":{"rendered":"<p>The Quinquennial Periodic Report (\u201c<strong>Report<\/strong>\u201d) is applicable to Legal Entities headquartered in Brazil, whose shares are owned by non-resident investors (\u201c<strong>Receiving Companies<\/strong>\u201d), being required by the Central Bank of Brazil (\u201c<strong>BCB<\/strong>\u201d) in the years ending in 0 or 5.<\/p>\n<p>The Report must be submitted with reference to the base date December 31<sup>st<\/sup>, 2025 and the deadline for filing the next Report expires on March 31<sup>st<\/sup>, 2026, at 6:00 pm.<\/p>\n<p>As stated by Resolution 278\/2022 of BCB, the quinquennial report is mandatory for Receiving Companies that held, on the base date, total assets equal to or greater than R$100,000.00 (one hundred thousand reais).<\/p>\n<p>Failure to submit the Report, as well as its delivery after the deadline or with misinformation, may result in fines of up to R$500,000.00 (five hundred thousand reais), which may be increased in specific cases.<\/p>\n<p>Should you have questions related to the Quinquennial Periodic Report, please feel free to contact our team.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Quinquennial Periodic Report (\u201cReport\u201d) is applicable to Legal Entities headquartered in Brazil, whose shares are owned by non-resident investors (\u201cReceiving Companies\u201d), being required by the Central Bank of Brazil (\u201cBCB\u201d) in the years ending in 0 or 5. The Report must be submitted with reference to the base date December 31st, 2025 and the [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[65],"tags":[],"coauthors":[125,124,126,507],"class_list":["post-25663","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quinquennial periodic report - Finocchio &amp; Ustra Advogados - FIUS Advogados - Campinas \/ S\u00e3o Paulo<\/title>\n<meta name=\"description\" content=\"The Report must be submitted with reference to the base date December 31st, 2025 and the deadline for filing the next Report expires on March 31st, 2026, at 6:00 pm.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fius.com.br\/en\/quinquennial-periodic-report\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quinquennial periodic report - Finocchio &amp; Ustra Advogados - FIUS Advogados - Campinas \/ S\u00e3o Paulo\" \/>\n<meta property=\"og:description\" content=\"The Report must be submitted with reference to the base date December 31st, 2025 and the deadline for filing the next Report expires on March 31st, 2026, at 6:00 pm.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fius.com.br\/en\/quinquennial-periodic-report\/\" \/>\n<meta property=\"og:site_name\" content=\"Finocchio &amp; Ustra Advogados - FIUS Advogados - Campinas \/ S\u00e3o Paulo\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-04T19:52:41+00:00\" \/>\n<meta name=\"author\" content=\"Andrea Ometto Bittar Tincani, Felipe Cervone, Camila de Godoy Ferreira, J\u00falia Cristina Arruda Savioli\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Andrea Ometto Bittar Tincani, Felipe Cervone, Camila de Godoy Ferreira, J\u00falia Cristina Arruda Savioli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.fius.com.br\\\/en\\\/quinquennial-periodic-report\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.fius.com.br\\\/en\\\/quinquennial-periodic-report\\\/\"},\"author\":{\"name\":\"La\u00eds Regina\",\"@id\":\"https:\\\/\\\/www.fius.com.br\\\/#\\\/schema\\\/person\\\/0ae4b94a5f4232484d72e2f2ac61b94b\"},\"headline\":\"Quinquennial periodic report\",\"datePublished\":\"2026-02-04T19:52:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.fius.com.br\\\/en\\\/quinquennial-periodic-report\\\/\"},\"wordCount\":151,\"publisher\":{\"@id\":\"https:\\\/\\\/www.fius.com.br\\\/#organization\"},\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.fius.com.br\\\/en\\\/quinquennial-periodic-report\\\/\",\"url\":\"https:\\\/\\\/www.fius.com.br\\\/en\\\/quinquennial-periodic-report\\\/\",\"name\":\"Quinquennial periodic report - Finocchio &amp; Ustra Advogados - FIUS Advogados - Campinas \\\/ S\u00e3o Paulo\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.fius.com.br\\\/#website\"},\"datePublished\":\"2026-02-04T19:52:41+00:00\",\"description\":\"The Report must be submitted with reference to the base date December 31st, 2025 and the deadline for filing the next Report expires on March 31st, 2026, at 6:00 pm.\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.fius.com.br\\\/en\\\/quinquennial-periodic-report\\\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.fius.com.br\\\/#website\",\"url\":\"https:\\\/\\\/www.fius.com.br\\\/\",\"name\":\"Finocchio & Ustra Advogados - FIUS Advogados - Campinas \\\/ S\u00e3o Paulo\",\"description\":\"Finocchio &amp; Ustra Advogados. 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