CVM Resolution No. 198 of January 31, 2024

SECURITIES AND EXCHANGE COMMISSION OF BRAZIL
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CVM RESOLUTION NO. 198, OF JANUARY 31, 2024

Amends CVM Resolution No. 80, of March 29, 2022.

THE PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION OF BRAZIL – CVM makes public that the Board, in a meeting held on this date, based on the provisions of arts. 8, I, 21 and 22 of Law No. 6.385, of December 7, 1976, APPROVED the following Resolution:

Art. 1 Items 7.1 and 10.1 of Annex C to Resolution No. 80, of March 29, 2022, shall enter into force with the following wording:

“7.1. ..........................................................................
.................................................................................
d. .............................................................................
.......................................................................... ......
iii. total number of persons with disabilities, characterized in accordance with applicable legislation
iv. total number of members grouped by other diversity attributes that the issuer considers relevant
................................................................................. ” (NR)

“10.1. ..........................................................................
a. ................................................................................
....................................................................................
iv. persons with disabilities, in accordance with applicable legislation
v. other diversity indicators that the issuer considers relevant
..........................................................................” (NR)

Art. 2 The footnotes corresponding to items 1.3, 1.5, 1.7, 2.1, 2.2, 2.7 and 2.8 of Annex C of CVM Resolution No. 80, of 2022, shall enter into force with the following wording:

When presenting the annual reference form, the information must refer to the last financial statements closing the fiscal year. When presenting the reference form due to the request for registration of a securities issuer without a concomitant request for public offering registration, the information must refer to the last 3 financial statements closing the fiscal year.

When presenting the reference form due to the request for registration of securities distribution without a concomitant request for registration of a securities issuer, the information must refer to the last financial statements closing the fiscal year and the last accounting information disclosed by the issuer. When presenting the reference form due to the request for registration of securities distribution with a concomitant request for registration of a securities issuer, the information must refer to the last 3 financial statements closing the fiscal year and the last accounting information disclosed by the issuer.

Art. 3 The footnotes corresponding to items 1.11, 1.12, 1.13, 1.14, 1.15, 3.1.d and 9.1 of Annex C of CVM Resolution No. 80, of 2022, shall enter into force with the following wording:

When presenting the annual reference form, the information must refer to the last closed fiscal year. When presenting the reference form due to the request for registration of a securities issuer without a concomitant request for public offering registration, the information must refer to the last 3 closed fiscal years.

When presenting the reference form due to the request for registration of securities distribution without a concomitant request for registration of a securities issuer, the information must refer to the last closed fiscal year and the current fiscal year. When presenting the reference form due to the request for registration of securities distribution with a concomitant request for registration of a securities issuer, the information must refer to the last 3 closed fiscal years and the current fiscal year.

Art. 4 The changes provided for in this Resolution shall enter into force:
I – on January 2, 2025, in the case of the changes provided for in Art. 1; and II – on March 1, 2024, in the case of the changes provided for in Arts. 2 and 3.

Signed electronically by
JOÃO PEDRO BARROSO DO NASCIMENTO
President