Circular Letter CVM/SEP 02/00

CIRCULAR LETTER CVM/SEP No. 02/00
Rio de Janeiro, December 28, 2000
Subject: Deadlines for Submission of Periodic Information

Dear Director,

We present the schedule for forwarding documents and information to be submitted to the CVM and the market, applicable to open companies with fiscal years ending on December 31, 2000, based on Articles 16 and 1 of CVM Instructions No. 202 and 245, respectively.

Document/Information	Deadline (A)	Deadline (B)
DFP – Standardized Financial Statements	02.04.2001	02.04.2001
DF – Financial Statements	02.04.2001	02.04.2001
AGO – Minutes of the Ordinary General Assembly	10.05.2001	10.05.2001
IAN – Annual Information	30.05.2001	30.05.2001
1st ITR – Quarterly Information of the 1st Quarter	15.05.2001	30.05.2001
2nd ITR – Quarterly Information of the 2nd Quarter	14.08.2001	29.08.2001
3rd ITR – Quarterly Information of the 3rd Quarter	14.11.2001	29.11.2001

(A) Open companies with registration for trading their securities on a stock exchange with consolidated annual gross revenue in the last fiscal year exceeding R$ 100 million, and open companies with registration for trading their securities in an unorganized over-the-counter market;

Ilmo. Sr.
Director of Investor Relations of the

(B) Open companies with registration for trading their securities on a stock exchange or in an organized over-the-counter market (SOMA or CETIP), and whose consolidated annual gross revenue in the last fiscal year was less than R$ 100 million.

The deadlines for forwarding the DFP, DF, AGO Minutes, and IAN assume the holding of the AGO on the legal deadline of 30.04.2001 (Art. 132 of Law No. 6.404/76). Consequently, holding the AGO on a date prior to the legal deadline of 30.04.2001 implies the early forwarding of the DFP, DF, AGO Minutes, and IAN.

We alert, aiming to avoid the imposition of coercive fines for delay, that the Financial Statements (DF) and the Standardized Financial Statements (DFP) constitute distinct documents and must be delivered simultaneously.

To prevent companies from incurring errors that may require determinations to redo and republish the financial statements by the CVM, we inform you that Circular Letters CVM/SNC/SEP No. 01 and 02 of 2000, which deal with relevant aspects for the preparation, auditing, and presentation of financial statements, are available at http://www.cvm.gov.br (Legislation and Regulation – Circular Letters).

Sincerely,

Fabio dos Santos Fonseca
Superintendent of Corporate Relations

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