CVM Resolution No. 26 of March 31, 2021

SECURITIES AND EXCHANGE COMMISSION OF BRAZIL
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CVM RESOLUTION NO. 26, OF MARCH 31, 2021

Provides for the postponement of deadlines for the delivery of certain information from investment funds and the reference form of securities portfolio administrators.

THE PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION OF BRAZIL – CVM makes public that the Collegiate Board, in a meeting held on March 31, 2021, based on the provisions of Articles 8, I, and 23, § 2, of Law No. 6,385, of December 7, 1976, as well as considering:

a) the validity of Decree No. 60,131, of March 18, 2021, issued by the Mayor of the Municipality of São Paulo, which advanced the holidays of Corpus Christi and Black Consciousness Day of the year 2021, and the holidays of the Anniversary of São Paulo, Corpus Christi, and Black Consciousness Day of the year 2022, to the days March 26, 29, 30, and 31, and April 1, 2021, due to the COVID-19 pandemic;

b) the issuance of Law No. 9,224, of March 24, 2021, which, due to the pandemic and to contain its spread, established as holidays the days March 26 and 31, and April 1, 2021, within the scope of the State of Rio de Janeiro, and exceptionally advanced the holidays of April 21 and 23, Tiradentes and Saint George, to the days March 29 and 30, 2021;

c) that, due to the provisions in items "a" and "b" above, there will be no business days between March 26, 2021, and April 4, 2021, where the headquarters of a large part of securities portfolio administrators are located, especially in the category of fiduciary administrator;

d) the size of the investment fund industry in Brazil, which reaches more than 20,000 (twenty thousand) funds, combined with the fact that most of these funds have their fiscal year ending in December, which results in a concentration at the end of March regarding the sending of accounting statements to the CVM;

APPROVES the following Resolution:

Art. 1 The reference form of the securities portfolio administrator, the document referred to in Article 15 of CVM Instruction No. 558, of March 26, 2015, which ordinarily must be sent to the CVM by March 31 of each year, may be sent until April 14, 2021.

Art. 2 The monthly information of investment funds referred to in Article 59, item II, of CVM Instruction No. 555, of December 17, 2014, which ordinarily must be sent within ten days after the end of the month to which they refer, in the case of information referring to the month of March 2021, may be sent until April 23, 2021.

Art. 3 The annual financial statements referred to in Article 59, item IV, of CVM Instruction No. 555, of December 17, 2014, accompanied by the opinion of the independent auditor, which ordinarily must be sent within a period of 90 (ninety) days counted from the end of the fiscal year to which they refer, may be sent until April 14, 2021 in the case of the fiscal year ending in December 2020.

Art. 4 This Resolution enters into force on the date of its publication.

Signed electronically by
MARCELO BARBOSA
President