The Brazil Securities Commission (CVM), through its Superintendence of Corporate Relations (SEP), issued Circular Letter CVM/SEP 6/2025 to inform Brazilian listed companies and registered foreign issuers of an enhancement to the Empresas.Net filing system that will be available from 10 November 2025. Empresas.Net is used by registered companies and registration applicants to generate and submit the Registration Form, Reference Form (Formulário de Referência, FRE), ITR and DFP to CVM and, for B3-listed issuers, to B3. The change structures the FRE field “Remuneração reconhecida do controlador/controlada”; the new field will be available from 10 November 2025, while completion will become mandatory starting with the 2026 FRE.
Brazil Securities Commission (CVM) 2025-10-29
Brazil Securities Commission upgrades Empresas.Net with structured controller remuneration field, mandatory from the 2026 Reference Form
The Brazil Securities Commission (CVM) announced an enhancement to the Empresas.Net filing system, effective 10 November 2025. The update restructures the "Remuneração reconhecida do controlador/controlada" field in the Reference Form (FRE), with mandatory completion starting in 2026.