2000-02-02
Added
The document establishes the submission deadlines for periodic information and documents to be presented to the CVM and the market by open companies with a fiscal year ending on December 31, 1999. It specifies distinct deadlines for standardized financial statements, annual reports, and quarterly information based on the company's annual gross revenue and listing status. Companies with annual gross revenue exceeding 100 million reais or those registered in unorganized over-the-counter markets face different deadlines than those with consolidated revenue below that threshold. The circular also mandates the simultaneous submission of standardized and regular financial statements to avoid fines and references a separate circular regarding presentation aspects.
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CIRCULAR LETTER/CVM/SEP/NO. 01/00
Rio de Janeiro, February 2, 2000
Subject: Deadline 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 a fiscal year ending on December 31, 1999, based on Articles 16 and 1 of CVM Instructions Nos. 202 and 245, respectively.
| Document/Information | Deadline (A) | Deadline (B) |
|---|---|---|
| DFP - Standardized Financial Statements | 31.3.00 | 31.3.00 |
| DF - Financial Statements | 31.3.00 | 31.3.00 |
| AGO - Minutes of the Ordinary General Meeting | 10.5.00 | 10.5.00 |
| IAN - Annual Information | 31.5.00 | 31.5.00 |
| 1st ITR - First Quarter Information | 15.5.00 | 30.5.00 |
| 2nd ITR - Second Quarter Information | 14.8.00 | 29.8.00 |
| 3rd ITR - Third Quarter Information | 14.11.00 | 29.11.00 |
A) Open companies registered on a stock exchange with annual gross revenue exceeding R$ 100 million and companies registered in unorganized over-the-counter markets. B) Open companies with registration for trading their securities on a stock exchange or organized over-the-counter market, and whose consolidated annual gross revenue in the fiscal year ending on 12.31.99 was less than one hundred million reais.
We alert you that, in order to avoid the imposition of coercive fines for delay, DF and DFP must be delivered simultaneously.
To prevent companies from incurring errors that may require CVM determinations for reworking/republication, we inform you that CIRCULAR LETTER/CVM/SNC/SEP/NO. 01/00, which deals with relevant aspects for the presentation of financial statements, is available at http:/www.cvm.gov.br.
Milton Ferreira D’Araujo
SUPERINTENDENT OF CORPORATE RELATIONS
To:
DIRECTOR OF INVESTOR RELATIONS
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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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