The quarterly statement of Brazilian Capital Abroad (CBE) is required for residents in Brazil who hold assets (goods and rights) abroad (including real estate, deposits, availabilities in foreign currencies, among other assets) amounting to equal to or greater than the equivalent to USD 100,000,000.00 (one hundred million US dollars) on March 31, June 30, or September 30 of each year.
The report of assets and rights abroad will include information related to the following modalities:
I - deposit ;
II - currency loan ;
III - financing;
IV - financial leasing;
V - direct investment;
VI - portfolio investment;
VII - investment in derivative financial instruments;
VIII - other investments, including real estate and other assets.
Filing the CBE after the deadline, non-filing and/or the provision of inaccurate, incomplete or false information may result in imposition of penalties by the Central Bank of Brazil.
Legal basis for quarterly CBE terms: Central Bank Circular 3,624 / 2013.
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