Rule · CVM · 29 Dec 2011
CVM Instruction No. 517 amends Article 39 of CVM Instruction No. 472 of October 31, 2008, by modifying subsection IV to require the inclusion of cash flow statements and the administrator's report in financial disclosures. This amendment applies to fiscal years beginning on or after January 1, 2012, and entered into force upon publication on December 29, 2011.
CVM INSTRUCTION NO. 517, OF DECEMBER 29, 2011
Amends provisions of CVM Instruction No. 472, of October 31, 2008.
The PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION makes public that the Collegiate Body, in a meeting held on December 27, 2011, based on the provisions of Articles 8, item I, 21, and 22, of Law No. 6,385, of December 7, 1976, APPROVED the following Instruction:
Art. 1. Article 39 of CVM Instruction No. 472, of October 31, 2008, shall be effective with the following wording:
“Art. 39 ...
IV - ... a) demonstration of cash flows for the period; b) the administrator's report, observing the provisions of Section 2; and ...” (NR)
Art. 2. This Instruction enters into force on the date of its publication, applying to fiscal years beginning on or after January 1, 2012.
Signed Original
MARIA HELENA DOS SANTOS FERNANDES DE SANTANA
President
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“Amends provisions of CVM Instruction No. 472, of October 31, 2008.”
“XIX – CVM Instruction No. 517, of December 29, 2011;”
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