2024-10-29
Added · Updated
CVM Resolution No. 219 amends Article 5 of CVM Resolution No. 193/2023 to establish specific deadlines for the delivery of reference forms (FRE) by entities adopting mandatory accounting standards. For the first exercise of mandatory adoption, the FRE must be submitted on the same date as the financial statements; from the second exercise onwards, it must be delivered within three months after the fiscal year ends or on the same date as the financial statements, whichever occurs first. For voluntary adoption exercises, the deadline is the last day of the ninth month following the end of the fiscal year. These rules apply to regulated entities and take effect on November 1, 2024.
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SECURITIES COMMISSION OF BRAZIL
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CVM RESOLUTION NO. 219, OF OCTOBER 29, 2024
Amends CVM Resolution No. 193, of October 20, 2023.
The PRESIDENT OF THE SECURITIES COMMISSION OF BRAZIL – CVM makes public that the Collegiate Board, in a meeting held on October 16, 2024, based on §§ 3 and 5 of Article 177 of Law No. 6,404, of December 15, 1976, combined with items II and IV of § 1 of Article 22 of Law No. 6,385, of December 7, 1976, APPROVED the following Resolution:
Art. 1. CVM Resolution No. 193, of October 20, 2023, published in the Official Gazette of the Union (“DOU”) on October 23, 2023, shall henceforth read as follows:
“Art. 5. ............................................................
I – in social exercises of voluntary adoption: until the last day of the 9th (ninth) month following the closing of the social exercise; II – in the first social exercise of mandatory adoption: on the same date of submission of the Reference Form - FRE; and III – from the second social exercise of mandatory adoption: within up to 3 (three) months counted from the closing of the social exercise or on the same date of sending the financial statements, whichever occurs first.”
Art. 2. This Resolution enters into force on November 1, 2024.
Signed electronically by
JOÃO PEDRO BARROSO DO NASCIMENTO
President
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This document amends: CVM Resolution No. 193 of October 20, 2023, with amendments introduced by CVM Resolutions No. 219/24, 227/25, and 244/26
Source: Comissão de Valores Mobiliários — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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