{"id":3857,"date":"2023-02-20T13:04:02","date_gmt":"2023-02-20T13:04:02","guid":{"rendered":"https:\/\/dartmouth.unitridigital.com.br\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/"},"modified":"2025-07-15T14:35:37","modified_gmt":"2025-07-15T14:35:37","slug":"important-changes-on-dcbe-brazilian-central-bank-annual-reporting","status":"publish","type":"post","link":"https:\/\/dartmouthinternational.com\/en\/important-changes-on-dcbe-brazilian-central-bank-annual-reporting\/","title":{"rendered":"Important Changes on DCBE – Brazilian Central Bank Annual Reporting"},"content":{"rendered":"

The Brazilian Central Bank has changed the reporting requirement to assets totaling US$ 1 million. In addition, it added three new important and specific items on the DCBE – \u201cAtivo: Empresas \u2013 Participa\u00e7\u00e3o no Capital\u201d.<\/p>\n

This affects the participation in foreign companies. The Central Bank has included specific items regarding income\/results for this year\u2019s annual report, due on April 5th.<\/p>\n

It is not possible to obtain this information from bank statements alone, making it virtually obligatory to have financial statements prepared, and with the necessary disclosure.<\/p>\n

The company FSs prepared by Dartmouth have always been prepared in accordance with IFRS guidelines, permitting easy identification of all the required reporting items.<\/p>\n

It is important to note that incorrect or incomplete DCBE information may cause penalties.<\/p>\n

Our specialists are able to assist your clients with the Financial Statement preparation and DCBE filing.<\/p>\n

Our team in Miami, S\u00e3o Paulo and Montevideo, remains at your and your clients\u2019 disposal.<\/p>\n

Working seamlessly together with you to give to your clients a more personalized and qualified service, we look forward to strengthening our relationship.<\/p>\n","protected":false},"excerpt":{"rendered":"

The Brazilian Central Bank has changed the reporting requirement to assets totaling US$ 1 million. In addition, it added three new important and specific items on the DCBE – \u201cAtivo: Empresas \u2013 Participa\u00e7\u00e3o no Capital\u201d. This affects the participation in foreign companies. The Central Bank has included specific items regarding income\/results for this year\u2019s annual […]<\/p>\n","protected":false},"author":1,"featured_media":3681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-3857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-compliance-news-en"],"acf":[],"yoast_head":"\nImportant Changes on DCBE - Brazilian Central Bank Annual Reporting - Dartmouth Internacional<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Important Changes on DCBE - Brazilian Central Bank Annual Reporting - Dartmouth Internacional\" \/>\n<meta property=\"og:description\" content=\"The Brazilian Central Bank has changed the reporting requirement to assets totaling US$ 1 million. In addition, it added three new important and specific items on the DCBE – \u201cAtivo: Empresas \u2013 Participa\u00e7\u00e3o no Capital\u201d. This affects the participation in foreign companies. The Central Bank has included specific items regarding income\/results for this year\u2019s annual […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/\" \/>\n<meta property=\"og:site_name\" content=\"Dartmouth Internacional\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/DartmouthInternational\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-20T13:04:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-15T14:35:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dartmouthinternational.com\/wp-content\/uploads\/2025\/07\/news14.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"536\" \/>\n\t<meta property=\"og:image:height\" content=\"355\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Unitri\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Unitri\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/\"},\"author\":{\"name\":\"Unitri\",\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/#\\\/schema\\\/person\\\/e5134b52e7e6c9e494fa8f6a4b0823ad\"},\"headline\":\"Important Changes on DCBE – Brazilian Central Bank Annual Reporting\",\"datePublished\":\"2023-02-20T13:04:02+00:00\",\"dateModified\":\"2025-07-15T14:35:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/\"},\"wordCount\":190,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dartmouthinternational.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/news14.jpg\",\"articleSection\":[\"International Compliance News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/\",\"url\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/\",\"name\":\"Important Changes on DCBE - Brazilian Central Bank Annual Reporting - Dartmouth Internacional\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dartmouthinternational.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/news14.jpg\",\"datePublished\":\"2023-02-20T13:04:02+00:00\",\"dateModified\":\"2025-07-15T14:35:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/#primaryimage\",\"url\":\"https:\\\/\\\/dartmouthinternational.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/news14.jpg\",\"contentUrl\":\"https:\\\/\\\/dartmouthinternational.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/news14.jpg\",\"width\":536,\"height\":355,\"caption\":\"Registro P\u00fablico de Benefici\u00e1rios Finais\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/dartmouthinternational.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Important Changes on DCBE – Brazilian Central Bank Annual Reporting\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/#website\",\"url\":\"https:\\\/\\\/dartmouthinternational.com\\\/\",\"name\":\"Dartmouth Internacional\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dartmouthinternational.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/#organization\",\"name\":\"Dartmouth Internacional\",\"url\":\"https:\\\/\\\/dartmouthinternational.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dartmouth.unitridigital.com.br\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/Dartmouth-Internacional-logo.png\",\"contentUrl\":\"https:\\\/\\\/dartmouth.unitridigital.com.br\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/Dartmouth-Internacional-logo.png\",\"width\":490,\"height\":107,\"caption\":\"Dartmouth Internacional\"},\"image\":{\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/DartmouthInternational\",\"https:\\\/\\\/www.instagram.com\\\/dartmouth_international\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/dartmouth-international-group\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dartmouthinternational.com\\\/#\\\/schema\\\/person\\\/e5134b52e7e6c9e494fa8f6a4b0823ad\",\"name\":\"Unitri\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/eb894a4e1785164cd789f3bae8b494fc77a4b7fd82868b28983f9cc001289e72?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/eb894a4e1785164cd789f3bae8b494fc77a4b7fd82868b28983f9cc001289e72?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/eb894a4e1785164cd789f3bae8b494fc77a4b7fd82868b28983f9cc001289e72?s=96&d=mm&r=g\",\"caption\":\"Unitri\"},\"sameAs\":[\"http:\\\/\\\/dartmouth.unitridigital.com.br\"],\"url\":\"https:\\\/\\\/dartmouthinternational.com\\\/en\\\/author\\\/fabian-rossettighostidigital-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Important Changes on DCBE - Brazilian Central Bank Annual Reporting - Dartmouth Internacional","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/","og_locale":"en_US","og_type":"article","og_title":"Important Changes on DCBE - Brazilian Central Bank Annual Reporting - Dartmouth Internacional","og_description":"The Brazilian Central Bank has changed the reporting requirement to assets totaling US$ 1 million. In addition, it added three new important and specific items on the DCBE – \u201cAtivo: Empresas \u2013 Participa\u00e7\u00e3o no Capital\u201d. This affects the participation in foreign companies. The Central Bank has included specific items regarding income\/results for this year\u2019s annual […]","og_url":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/","og_site_name":"Dartmouth Internacional","article_publisher":"https:\/\/www.facebook.com\/DartmouthInternational","article_published_time":"2023-02-20T13:04:02+00:00","article_modified_time":"2025-07-15T14:35:37+00:00","og_image":[{"width":536,"height":355,"url":"https:\/\/dartmouthinternational.com\/wp-content\/uploads\/2025\/07\/news14.jpg","type":"image\/jpeg"}],"author":"Unitri","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Unitri","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/#article","isPartOf":{"@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/"},"author":{"name":"Unitri","@id":"https:\/\/dartmouthinternational.com\/#\/schema\/person\/e5134b52e7e6c9e494fa8f6a4b0823ad"},"headline":"Important Changes on DCBE – Brazilian Central Bank Annual Reporting","datePublished":"2023-02-20T13:04:02+00:00","dateModified":"2025-07-15T14:35:37+00:00","mainEntityOfPage":{"@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/"},"wordCount":190,"commentCount":0,"publisher":{"@id":"https:\/\/dartmouthinternational.com\/#organization"},"image":{"@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/#primaryimage"},"thumbnailUrl":"https:\/\/dartmouthinternational.com\/wp-content\/uploads\/2025\/07\/news14.jpg","articleSection":["International Compliance News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/","url":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/","name":"Important Changes on DCBE - Brazilian Central Bank Annual Reporting - Dartmouth Internacional","isPartOf":{"@id":"https:\/\/dartmouthinternational.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/#primaryimage"},"image":{"@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/#primaryimage"},"thumbnailUrl":"https:\/\/dartmouthinternational.com\/wp-content\/uploads\/2025\/07\/news14.jpg","datePublished":"2023-02-20T13:04:02+00:00","dateModified":"2025-07-15T14:35:37+00:00","breadcrumb":{"@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/#primaryimage","url":"https:\/\/dartmouthinternational.com\/wp-content\/uploads\/2025\/07\/news14.jpg","contentUrl":"https:\/\/dartmouthinternational.com\/wp-content\/uploads\/2025\/07\/news14.jpg","width":536,"height":355,"caption":"Registro P\u00fablico de Benefici\u00e1rios Finais"},{"@type":"BreadcrumbList","@id":"https:\/\/dartmouthinternational.com\/mudancas-no-dcbe-declaracao-de-capitais-brasileiros-no-exterior\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/dartmouthinternational.com\/en\/"},{"@type":"ListItem","position":2,"name":"Important Changes on DCBE – Brazilian Central Bank Annual Reporting"}]},{"@type":"WebSite","@id":"https:\/\/dartmouthinternational.com\/#website","url":"https:\/\/dartmouthinternational.com\/","name":"Dartmouth Internacional","description":"","publisher":{"@id":"https:\/\/dartmouthinternational.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dartmouthinternational.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/dartmouthinternational.com\/#organization","name":"Dartmouth Internacional","url":"https:\/\/dartmouthinternational.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dartmouthinternational.com\/#\/schema\/logo\/image\/","url":"https:\/\/dartmouth.unitridigital.com.br\/wp-content\/uploads\/2025\/07\/Dartmouth-Internacional-logo.png","contentUrl":"https:\/\/dartmouth.unitridigital.com.br\/wp-content\/uploads\/2025\/07\/Dartmouth-Internacional-logo.png","width":490,"height":107,"caption":"Dartmouth Internacional"},"image":{"@id":"https:\/\/dartmouthinternational.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/DartmouthInternational","https:\/\/www.instagram.com\/dartmouth_international","https:\/\/www.linkedin.com\/company\/dartmouth-international-group"]},{"@type":"Person","@id":"https:\/\/dartmouthinternational.com\/#\/schema\/person\/e5134b52e7e6c9e494fa8f6a4b0823ad","name":"Unitri","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/eb894a4e1785164cd789f3bae8b494fc77a4b7fd82868b28983f9cc001289e72?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/eb894a4e1785164cd789f3bae8b494fc77a4b7fd82868b28983f9cc001289e72?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/eb894a4e1785164cd789f3bae8b494fc77a4b7fd82868b28983f9cc001289e72?s=96&d=mm&r=g","caption":"Unitri"},"sameAs":["http:\/\/dartmouth.unitridigital.com.br"],"url":"https:\/\/dartmouthinternational.com\/en\/author\/fabian-rossettighostidigital-com\/"}]}},"_links":{"self":[{"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/posts\/3857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/comments?post=3857"}],"version-history":[{"count":1,"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/posts\/3857\/revisions"}],"predecessor-version":[{"id":3859,"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/posts\/3857\/revisions\/3859"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/media\/3681"}],"wp:attachment":[{"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/media?parent=3857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/categories?post=3857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dartmouthinternational.com\/en\/wp-json\/wp\/v2\/tags?post=3857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}