On Tuesday, September 1, 2026, B3 S.A. – Brasil, Bolsa, Balcão (B3SA3) reported that the Upper Chamber of the Administrative Council of Tax Appeals (CARF) issued favorable decisions for the company, definitively canceling two tax assessment notices issued by the Brazilian Federal Revenue Service related to the divestment of its investment in CME Group Inc. carried out in the 2015 and 2016 fiscal years.
According to B3, the assessments challenged the inclusion of positive foreign exchange variations on the investment in CME Group Inc. in the acquisition cost for purposes of calculating the capital gain subject to Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL). As of June 30, 2026, the canceled assessments totaled R$ 2.2 billion combined.
The company notes that the risk of loss in these proceedings had been classified as possible. For this reason, the CARF decision should not have an impact on B3's financial statements.
