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Certified Brazilian Financial Statements Translation

eVerbary translates your Brazilian financial statements into English for $24.95 per page with no word cap, by a professional human translator, with a signed certification. Most orders are delivered within a few hours. Accepted by USCIS and by US universities, colleges and schools, or your money back.

The demonstrações financeiras under Lei 6.404

Brazilian corporate law (Lei 6.404/1976, art. 176) sets the annual statements: the balance sheet (balanço patrimonial), the statement of retained earnings or accumulated losses (demonstração dos lucros ou prejuízos acumulados), the income statement (demonstração do resultado do exercício, DRE), the cash flow statement (demonstração dos fluxos de caixa) and, for listed companies, the value added statement (demonstração do valor adicionado), with explanatory notes (notas explicativas). Each statement must show the previous year's figures beside the current ones.

The standards are the CPC pronouncements (BR GAAP), which follow IFRS; listed groups present consolidated statements titled Demonstrações Financeiras Consolidadas em IFRS, and smaller companies may use the SME standard NBC TG 1000. The statements are signed by the directors and by an accountant (contador) whose CRC registration number appears under the signature. We translate every signature block, registration number and stamp as it appears.

Audit, SPED and how figures are written

Listed companies are audited by CVM-registered auditors, and since Lei 11.638/2007 so are large companies of any legal form (total assets over 240 million reais or gross revenue over 300 million reais). The report is the Relatório do auditor independente sobre as demonstrações financeiras, with an Opinião and a Base para opinião section. Listed companies file the annual DFP and the quarterly ITR (Informações Trimestrais, not the rural land tax) with the CVM.

Companies required to keep digital books also send them (the ECD) to the Receita Federal through SPED, and the IRPJ and CSLL return (ECF). Brazilian statements write thousands with a period and decimals with a comma, so 4.044 means four thousand and forty-four, and many are headed Em milhares de reais (in thousands of reais). We keep every figure, separator and unit exactly as printed.

For EB-5, L-1 and US lenders

Brazil is not on the State Department's E-2 treaty list, so a Brazilian investor cannot qualify for E-2 on Brazilian nationality alone; EB-5 has no treaty requirement. For an EB-5 petition, 8 CFR 204.6(j)(3) lists foreign business registration records and corporate and personal tax returns filed within five years. An L-1 new office petition must show the Brazilian company can pay the transferee and start the US operation. Investors with a second treaty nationality should see our E-2 page.

We translate the statements line by line, rebuilt with the same rows and columns and both years, with every note. We do not convert reais to dollars, restate under US GAAP, or audit or certify the figures; that is accountants' work. See also Brazilian tax returns, bank statements, the contrato social, financial statements and our Portuguese page.

What USCIS requires

Under 8 CFR 103.2(b)(3), a foreign-language document must be accompanied by a complete English translation and the translator's certification that it is accurate. Every seal, stamp and marginal note is part of the document, so every one is translated.

State agencies set their own rules — see government agencies — and what our certification states is on this page.

How it works

Upload a photo or a scan of your document, pick the language pair and check out online. You never have to mail originals: a legible copy is all we need.

A professional human translator, never machine translation, translates the document word for word and mirrors the layout of the original. Every certified translation ships with a signed Certificate of Translation Accuracy that meets the requirements of USCIS, courts and universities.

Your translation is delivered digitally, usually within 24 hours for documents of one to three pages, and same-day delivery is available. If anything needs adjusting, we revise it.

Certified vs. standard translation

A certified translation is a word-for-word translation accompanied by a signed statement attesting to its accuracy and completeness. It is what official bodies require: USCIS, courts, universities and government agencies. Certified translations are $24.95 per page, where one sheet of your document is one page, with no word cap.

A standard translation is the same professional human translation without the certificate, for when you only need to understand the content or for internal or informal use. It is billed at the same $24.95 per page with no word cap.

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