CVM/SMI Circular Letter 05/2006: New File Standard for Investment Fund Balance Sheets

CVM/SMI CIRCULAR LETTER NO. 05/2006.
Rio de Janeiro, August 4, 2006.
Subject: New file standard for investment fund balance sheets

Dear Sir,

Considering the entry into force on 12.08.2006 of the new Investment Fund Accounting Plan – COFI, we inform you that the new file standard for balance sheets is available for consultation and testing on the CVM website (http://cvmweb.cvm.gov.br/SWB/Sistemas/SCW/PadroesXML/PadraoXMLBalancete.asp), and must be adopted by all funds using the new accounting plan.

2. The layout of the new balance sheet file standard – COFI 4010.cvm is very similar to the layout established by COSIF for the COS 4010.bc file, differing only by the substitution of the letter "A" with "C" in the control record identifier and the absence of a "flag" in the header for identification of magnetic tape/floppy disk.

3. We alert that the CVM's information reception system will be prepared to receive, from the August/2006 reporting period, both balance sheet file standards – COS 4010 and COFI 4010, depending on the accounting plan used by the fund.

Sincerely,

Signed original by
WALDIR DE JESUS NOBRE
Superintendent of Market Relations and Intermediaries