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The majority of existing funds present daily liquidity, but IOF is levied on redemptions effected up to the 29th consecutive day as of the date of each investment, according to the table.
Number of Days | % Yield Limit |
1 | 96 |
2 | 93 |
3 | 90 |
4 | 86 |
5 | 83 |
6 | 80 |
7 | 76 |
8 | 73 |
9 | 70 |
10 | 66 |
11 | 63 |
12 | 60 |
13 | 56 |
14 | 53 |
15 | 50 |
16 | 46 |
17 | 43 |
18 | 40 |
19 | 36 |
20 | 33 |
21 | 30 |
22 | 26 |
23 | 23 |
24 | 20 |
25 | 16 |
26 | 13 |
27 | 10 |
28 | 6 |
29 | 3 |
30 | 0 |
As of the 30th day, each investment is exempted from IOF.
To calculate the yield, you must know the number of quotas into which the capital invested was transformed, which means, how many quotas comprise the capital. The value of this quota is daily published in the Economy section of the main newspapers, bank website where the investment was effected, at the Brazilian Securities and Exchange Commission - CVM (www.cvm.gov.br), etc. Considering the investment value – suppose R$ 10,000.00 – and divide it by the value of the quota in the investment day. – R$ 1.263745 (the value of the quota are usually published with six decimal places), for example. The result is the number of the quotas the person has. The system considers the quota registered in the contract, so when adding the investment the conversion is made, and then, investment is controlled by quotas.
...
If 156.00 is the yield on updated 10,000.00, what is the yield on 1,000.00?
Yield | Redemption |
156.00 | 10,156.00 |
X | 1,000.00 |
X = ( 156.00 x 1,000.00 ) / 10,156.00 = 15.36
...
IOF Incidence
If redemption is effected on the 25th day, there is IOF tax of R$ 24.96, in addition to the IRF :
IRF = (156.00 - 24.96) = $ 131.04 multiplied by 20% = $ 26.21
Calculate final yield and taxes net profitability. Considering a redemption effected on the 25th day after the investment, including IOF and IR.
If the IOF calculated is at the time of appropriation (Virtual IOF), its value will be added to the yield of the following month because it was used only for calculating IR on IOF in the first month and to avoid calculating a lower yield and, consequently, lower IR. |
Profitability Calculation:
a) Net Yield
= Gross Yield – IOF – IR = R$ 156.00 – R$ 24.96 – R$ 26.21
IR = R$ 104.83
b) Net Profitability
= Net Profitability divided by initial amount invested x 100 = R$ 104.83 / R$ 10,000.00
= 1.05%, in a period of 25 consecutive days.
In the following month, the investment is calculated using the quota of the last business day of the previous month and the quota of the allocation date. The value of this quota must be filed in SE0, both for redemption as for monthly allocation. The system updates this file with the amount of the quota entered in the redemption or in the allocation.
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