{"id":905,"date":"2011-03-16T12:39:38","date_gmt":"2011-03-16T12:39:38","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/03\/16\/cvm-orientacao-sobre-divulgacoes-de-demonstracoes-financeiras\/"},"modified":"2011-03-16T12:39:38","modified_gmt":"2011-03-16T12:39:38","slug":"cvm-orientacao-sobre-divulgacoes-de-demonstracoes-financeiras","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/03\/16\/cvm-orientacao-sobre-divulgacoes-de-demonstracoes-financeiras\/","title":{"rendered":"CVM: Orienta\u00e7\u00e3o sobre divulga\u00e7\u00f5es de demonstra\u00e7\u00f5es financeiras"},"content":{"rendered":"<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\">por Adriana Aguiar<\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><em><strong><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Superintend&ecirc;ncia de Rela&ccedil;&otilde;es com Empresas da CVM divulga of&iacute;cio-circular com orienta&ccedil;&otilde;es gerais sobre procedimentos a serem observados pelas companhias abertas e estrangeiras<\/span><\/span><\/code><\/strong><\/em><\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">&nbsp;<\/span><\/span><\/code><\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">A Superintend&ecirc;ncia de Rela&ccedil;&otilde;es com Empresas da CVM (SEP) divulga hoje, 15\/03\/2011, o Of&iacute;cio-Circular CVM\/SEP\/N&deg;04\/2011. O documento tem o objetivo de orientar as companhias abertas sobre aspectos e procedimentos que devem ser observados para o encaminhamento das informa&ccedil;&otilde;es peri&oacute;dicas e eventuais, dentre outros assuntos.<\/span><\/span><\/code><\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">&nbsp;<\/span><\/span><\/code><\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Com esta iniciativa, a SEP pretende fomentar a divulga&ccedil;&atilde;o das informa&ccedil;&otilde;es societ&aacute;rias de forma coerente com as melhores pr&aacute;ticas de governan&ccedil;a corporativa, visando &agrave; transpar&ecirc;ncia e &agrave; equidade no relacionamento com os investidores e o mercado, bem como minimizar eventuais desvios e, consequentemente, reduzir a necessidade de formula&ccedil;&atilde;o de exig&ecirc;ncias e aplica&ccedil;&atilde;o de multas cominat&oacute;rias e penalidades.<\/span><\/span><\/code><\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">&nbsp;<\/span><\/span><\/code><\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">O documento atualiza ou acrescenta orienta&ccedil;&otilde;es, principalmente, sobre os seguintes assuntos:<\/span><\/span><\/code><\/span><\/p>\n<ul>\n<li> \t\t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Encaminhamento dos formul&aacute;rios DFP e ITR pelo Sistema Empresas.Net (itens 7.3 e 7.4);<\/span><\/span><\/code><\/span><\/li>\n<li> \t\t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Interpreta&ccedil;&atilde;o do art. 12 da Instru&ccedil;&atilde;o n&ordm; 358\/02 com rela&ccedil;&atilde;o &agrave; participa&ccedil;&atilde;o indireta e divulga&ccedil;&atilde;o de informa&ccedil;&otilde;es em se tratando de grupo de pessoas agindo em conjunto ou representando o mesmo interesse, no caso de fundos de investimento e carteiras administradas (itens 12.8.2.e, e 12.8.5);<\/span><\/span><\/code><\/span><\/li>\n<li> \t\t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Distin&ccedil;&atilde;o entre Fato Relevante e Comunicado ao Mercado (item 12.1.1);<\/span><\/span><\/code><\/span><\/li>\n<li> \t\t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Divulga&ccedil;&atilde;o antecipada de informa&ccedil;&otilde;es financeiras (item 24);<\/span><\/span><\/code><\/span><\/li>\n<\/ul>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">&nbsp;<\/span><\/span><\/code><\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Informa&ccedil;&otilde;es a serem divulgadas em opera&ccedil;&otilde;es de aquisi&ccedil;&atilde;o de sociedade mercantil e aumento de capital deliberado pelo Conselho de Administra&ccedil;&atilde;o (itens 27.2 e 27.5).<\/span><\/span><\/code><\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">&nbsp;<\/span><\/span><\/code><\/span><\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">O referido of&iacute;cio ser&aacute; encaminhado para o endere&ccedil;o eletr&ocirc;nico dos DRI&#39;s ou pessoas equiparadas dos emissores, ficando tamb&eacute;m dispon&iacute;vel na p&aacute;gina da CVM na internet (no link Legisla&ccedil;&atilde;o e Regulamenta&ccedil;&atilde;o), e em Comunicado ao Mercado (na p&aacute;gina principal).<\/span><\/span><\/code><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\"><code><span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Clique aqui para ter acesso ao <a href=\"http:\/\/www.cvm.gov.br\/port\/atos\/oficios\/Of\u00edcio-Circular%2004-11%20-%20vers\u00e3o%20final.pdf\" target=\"_blank\" rel=\"noopener\">OFICIO-CIRCULAR\/CVM\/SEP\/N&deg;04\/2011<\/a><\/span><\/span><\/code><\/span><\/p>\n<hr \/>\n<p> \t<span face=\"Arial, Helvetica, sans-serif\" font=\"\" font-size:=\"\" new=\"\" times=\"\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>por Adriana Aguiar Superintend&ecirc;ncia de Rela&ccedil;&otilde;es com Empresas da CVM divulga of&iacute;cio-circular com orienta&ccedil;&otilde;es gerais<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[],"class_list":["post-905","post","type-post","status-publish","format-standard","hentry","category-normas-contabeis"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=905"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/905\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}