Quarterly report of Brazilian Capital Abroad: deadline expires on september 5th

The deadline for filing the next quarterly report of Brazilian Capital Abroad report ("CBE"), related to the June 30, 2026 reference date, expires on September 5th. Considering that, this year, such date falls on a weekend, and September 7 is a national holiday in Brazil, the deadline will be extended to the next business day, on September 8, 2026.

Pursuant to Resolution No. 279/2022 of the Brazilian Central Bank ("BCB"), the quarterly CBE report is mandatory for individuals and legal entities resident or headquartered in Brazil that, on June 30th, 2026, owned assets abroad, such as stocks, bonds and securities, deposits, real estate, among others, in an amount equal to or greater than US$ 100,000,000.00 or its equivalent in another currency.

Those whose assets abroad do not reach the amount of US$ 100,000,000.00 on June 30th, are not required to file this quarterly report.

We emphasize that failure to present the CBE report, as well as its delivery after the deadline and/or with false, incomplete or incorrect information, may result in fines imposed by the BCB, subject to the applicable regulatory criteria, which may reach BRL 250,000.00. In certain cases, such penalties may be increased by 50%.

In case of any questions related to the CBE report, our team shall be at your full disposal.