Instruction CVM 219 (Revoked)

Amends the Annex to CVM Instruction No. 128, of July 26, 1990, which establishes guidelines for filling out the DARF regarding the collection of the Inspection Tax on the Securities Markets, instituted by Law No. 7,940, of December 20, 1989.

The PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION makes it known that the Collegiate Board, in a session held on 01.09.94, and based on the provisions of Law No. 7,940, of December 20, 1989,

RESOLVED:

Art. 1st. To alter the wording of the annex to CVM Instruction No. 128, of July 26, 1990, published in the O.U. of 01.08.90, p.14656/57, Section I.

Art. 2nd. This Instruction shall enter into force on the date of its publication in the Official Gazette of the Union, with the contrary provisions revoked.

Original signed by THOMÁS TOSTA DE SÁ President

ANNEX TO CVM INSTRUCTION NO. 128, OF JULY 26, 1990.
GUIDELINES FOR FILLING OUT THE DARF INSPECTION TAX ON THE SECURITIES MARKETS LAW NO. 7,940/89, OF DECEMBER 20, 1989.

1. Number of copies to be filled out: 2 (two)
2. Destination of the copies:
   1st copy - processing
   2nd copy - taxpayer
3. Payment:
   At any banking establishment of the federal revenue collection network.
4. Filling out the DARF
   FIELD CONTENT
   01 In the case of a legal entity:
   Stamp of the CGC, covering the entire shaded space, in a legible manner. 02 Fill in with the due date of the tax obligation, corresponding to the last business day of the first ten-day period of the quarter to which it refers. In the case of table "D", fill in with the date of the actual payment. NOTE: even if the tax payment is made late, the date to be informed in this field will continue to be the due date of the tax. 03 Fill in with the CGC number in the case of a legal entity, or with the CPF number, if a natural person. 04 Fill in with code 0013.

05 Fill in with the corresponding code, according to the Taxpayer Table 06 Do not fill in FIELD CONTENT 07 In the case of tables "A", "B" and "C":

• Payment within the legal deadline:
  Fill in with the value of the Tax, in Reais, obtained by multiplying the quantity of UFIR due by the monthly UFIR value in the month in which the Tax is due.
• Payment outside the legal deadline:
  Fill in with the value of the Tax, in Reais, obtained by multiplying the quantity of UFIR due by the UFIR value on the date of the actual payment. In the case of Table "D" Fill in with the value of the Tax, in Reais, obtained by applying the rate corresponding to the requested registration, on the value of the issuance, distribution, or offering. 08 Fill in with the value of the fine, in Reais, if due, in accordance with Art. 5 of Law 7,940/89. 09 Fill in with the value of late interest in Reais, if due, in accordance with Art. 5 of Law 7,940 10 Fill in with the sum of fields 07, 08 and 09. 11 Do not fill in 12 Fill in with the name or corporate name of the taxpayer 13 Fill in with the contact phone number.

14 Fill in with:
Table and species in which the taxpayer is classified
Net Asset Value, in BTN (until 12.31.91) or UFIR (from 12.31.92, considered by the taxpayer, if applicable). Number of establishments of the taxpayer, in the case of an independent auditor-legal entity. Example:
Table A - Open Company
Net Asset Value: 10,000,000 UFIR NOTE: a) The payment of complementary installments, referring to previous payments made at a lower amount, must be made in a separate DARF from those referring to the tax due quarterly; b) The compensation of overpaid values can only be carried out, with CVM authorization.

TAXPAYER TABLE code for filling out field 05 of the DARF CODE TAXPAYER/ PAYMENT SPECIES TRIGGERING EVENT ──────────────────────────────────────────────────────────── 1007 Open Companies quarterly tax 1015 Open Companies comp. of differences ──────────────────────────────────────────────────────────── 1104 Incentivized Companies quarterly tax 1112 Incentivized Companies comp. of differences ──────────────────────────────────────────────────────────── 1201 Brokers quarterly tax 1210 Brokers comp. of differences 1309 Investment Banks quarterly tax 1317 Investment Banks comp. of differences 1406 Stock and Futures Exchanges quarterly tax 1414 Stock and Futures Exchanges comp. of differences 1503 Distributors quarterly tax 1511 Distributors comp. of differences 1600 Multiple Banks quarterly tax

1619 Multiple Banks comp. of differences ──────────────────────────────────────────────────────────── 1708 Mutual Equity Fund quarterly tax 1716 Mutual Equity Fund comp. of differences 1805 Foreign Capital Mutual Fun- quarterly tax d (Free Area) 1813 Foreign Capital Mutual Fun- comp. of differences d (Free Area) 1902 Foreign Capital Mutual Fun- quarterly tax d (Incentivized Area) 1910 Foreign Capital Mutual Fun- comp. of differences d (Incentivized Area) 2003 Foreign Capital Investment Fund quarterly tax 2011 Foreign Capital Investment Fund comp. of differences 2020 Real Estate Investment Fund quarterly tax 2038 Real Estate Investment Fund comp. of differences 2054 Privatization Funds quarterly tax 2062 Privatization Funds comp. of differences 2070 Investment Fund in Quotas

of Investment Funds in
Equity quarterly tax
2089 Investment Fund in Quotas of Investment Funds in Equity comp. of differences 2100 Securities and Valu- quarterly tax ables Portfolio (Foreign Capital) 2119 Securities and Valu- comp. of differences ables Portfolio (F.C.) TAXPAYER TABLE code for filling out field 05 of the DARF CODE TAXPAYER/ PAYMENT SPECIES TRIGGERING EVENT ──────────────────────────────────────────────────────────── 2127 Mutual Investment Fund in Emerging Companies quarterly tax 2135 Mutual Investment Fund in Emerging Companies comp. of differences ──────────────────────────────────────────────────────────── 2208 Independent Auditor (N.P.) quarterly tax

2216 Independent Auditor (N.P.) comp. of differences 2305 Share Registration Serv- quarterly tax ices 2313 Share Registration Serv- comp. of differences ices 2356 Debenture Registration Serv- quarterly tax ices 2364 Debenture Registration Serv- comp. of differences ices 2402 Fungible Custody Serv- quarterly tax ices 2410 Fungible Custody Serv- comp. of differences ices 2500 Certificate Issuance Serv- quarterly tax ices 2518 Certificate Issuance Serv- comp. of differences ices ──────────────────────────────────────────────────────────── 2607 Portfolio Management Serv- quarterly tax ices (Legal Entity) 2615 Portfolio Management Serv- comp. of differences

Portfolio Management Serv-ices (Legal Entity) 2658 Portfolio Management Serv- quarterly tax ices (Natural Person) 2666 Portfolio Management Serv- comp. of differences ices (Natural Person) 2704 Securities Consultant (Nat- quarterly tax ural Person) 2712 Securities Consultant (Nat- comp. of differences ural Person) 2755 Securities Consultant (Leg- quarterly tax al Entity) 2763 Securities Consultant (Leg- comp. of differences al Entity) ──────────────────────────────────────────────────────────── 2801 Independent Auditor (L.E.) quarterly tax 2810 Independent Auditor (L.E.) comp. of differences ──────────────────────────────────────────────────────────── TAXPAYER TABLE code for filling out field 05 of the DARF CODE TAXPAYER/ PAYMENT SPECIES TRIGGERING EVENT ────────────────────────────────────────────────────────────

2909 Issuance of shares for payment normal public distribution 2917 Issuance of shares for - comp. of differences public distribution

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3000 Issuance of debentures for payment normal public distribution 3018 Issuance of debentures comp. of differences for public distribution

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3107 Issuance of warrants for payment normal public distribution 3115 Issuance of warrants for comp. of differences public distribution

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3204 Secondary distribution reg- payment normal istration 3212 Secondary distribution reg- comp. of differences istration

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3301 Public offering registration for payment normal purchase, sale and exchange of securities 3310 Public offering registration for comp. of differences purchase, sale and exchange of securities

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3409 Registration of issuance of quo- payment normal tas of Real Estate Investment Funds 3417 Registration of issuance of quo- comp. of differences tas of Real Estate Investment Funds

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3506 Registration of issuance of Cer- payment normal tificates of Investments instituted by Decree No. 974, of 11.08.93 3514 Registration of issuance of Cer- comp. of differences tificates of Investments instituted by Decree No. 974, of 11.08.93

TAXPAYER TABLE code for filling out field 05 of the DARF CODE TAXPAYER/ PAYMENT SPECIES TRIGGERING EVENT ──────────────────────────────────────────────────────────── 3603 Registration of issuance of Com- payment normal mercial Promissory Notes

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3611 Registration of issuance of Com- comp. of differences mercial Promissory Notes