{"id":2880,"date":"2020-10-06T20:37:32","date_gmt":"2020-10-06T20:37:32","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=2880"},"modified":"2020-10-06T20:37:32","modified_gmt":"2020-10-06T20:37:32","slug":"cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse","status":"publish","type":"post","link":"http:\/\/moreiramenezes.com.br\/en\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/","title":{"rendered":"CVM issues resolution and revokes a further 24 documents in disuse"},"content":{"rendered":"

With the publication of CVMI 7\/2020, the following acts were revoked:<\/p>\n

    \n
  1. CVM Instruction 218\/1994<\/span> \u2013 covers the investment of money administered by securities exchanges and clearing and custody companies;<\/li>\n
  2. CVM Deliberation 31\/1986<\/span> \u2013 clarifies the effects to be considered for application of Decree-Law 2,284\/1986, as well as the criteria to be observed for conversion into Cruzados of amounts denominated in Cruzeiros, in the situations indicated in the deliberation;<\/li>\n
  3. CVM Deliberation 81\/1989<\/span> \u2013 forbids the opening of new series of options with maturity in August or afterward, as well as the opening of contracts in the future markets with maturity after August 1989;<\/li>\n
  4. CVM Deliberation 86\/1990<\/span> \u2013 requires listed companies to provide specific information to CVM within 3 business days counted from publication of the deliberation, such as the number of shares issued as of March 16 1990;<\/li>\n
  5. CVM Deliberation 107\/1991<\/span> \u2013 clarifies the effects to be considered in application of Law 8.177\/1991;<\/li>\n
  6. CVM Deliberation 171\/1994<\/span> \u2013 clarifies he provisions contained in Articles 52 of Law 8,212\/1991 and 942 of Decree 1,041\/1994;<\/li>\n
  7. CVM Deliberation 461\/2003<\/span> \u2013 defines the new concept of securities and its application to investment funds;<\/li>\n
  8. CVM Deliberation 520\/2007<\/span> \u2013 provides rules on holding public hearings and acceptance by the CVM of the technical pronouncements issued by the Accounting Pronouncements Committee (CPC);<\/li>\n
  9. CVM Deliberation 613\/2009<\/span> \u2013 approves Technical Interpretation ICPC 3 from the Accounting Pronouncements Committee, which deals with complementary aspects of leasing transactions;<\/li>\n
  10. CVM Deliberation 614\/2009<\/span> \u2013 alters provisions of CVM Instruction 481\/2009;<\/li>\n
  11. CVM Deliberation 615\/2009<\/span> – approves Technical Interpretation ICPC 5 from the Accounting Pronouncements Committee, which deals with Technical Pronouncement CPC 10 \u2013 Payment Based on Shares \u2013 Transactions with Shares of the Group and in Treasury;<\/li>\n
  12. CVM Explanatory Note 9\/1978<\/span> \u2013 clarifies aspects of CVM Instruction 4\/78, which deals with the rules on registration of independent auditors with the CVM;<\/li>\n
  13. CVM Explanatory Note 21\/1980<\/span> \u2013 clarifies aspect of CVM Instruction 15\/80, which deals with the rules and procedures for preparation of consolidated financial statements by listed companies and parent companies of groups that include a listed company;<\/li>\n
  14. Explanatory Note to CVM Instruction 38\/1984<\/span> \u2013 clarifies aspects of CVM Instruction 38\/1984, which deals with the exercise to the activity of independent auditing in the ambit of the securities market \u2013 covering the independent auditing of listed companies, groups that include a listed company and institutions, enterprises or companies that integrate the system for distribution and intermediation of securities;<\/li>\n
  15. Explanatory Note to CVM Instruction 58\/1986<\/span> \u2013 clarifies aspects of CVM Instruction 58\/1986, which covers the accounting systems of listed companies that are engaged in leasing activity;<\/li>\n
  16. Explanatory Note to CVM Instruction 64\/1987<\/span> \u2013 clarifies aspects of CVM Instruction 64\/1987, which deals with preparation of complementary financial statements expressed in constant purchasing power currency;<\/li>\n
  17. Explanatory Note to CVM Instruction 72\/1987<\/span> \u2013 clarifies aspects of CVM Instruction 72\/1987, which deals with inflation adjustment of dividends;<\/li>\n
  18. Explanatory Note to CVM Instruction 97\/1989<\/span> \u2013 clarifies aspects of CVM Instruction 97\/1989, which alters provisions of CVM Instruction 64\/1987;<\/li>\n
  19. Explanatory Note to CVM Instruction 108\/1989<\/span> \u2013 clarifies aspects of CVM Instruction 108\/1989, which deals with the alterations introduced by CVM Instruction 64\/1987;<\/li>\n
  20. Explanatory Note to CVM Instruction 118\/1990<\/span> \u2013 clarifies aspects of CVM Instruction 118\/1990, which deals with the procedures for preparing quarterly information statements (ITRs) by listed companies, as of the periods closed that include the month of March 1990 and provides rules for disclosure of the effects produced by Law 8,033\/1990;<\/li>\n
  21. Explanatory Note to CVM Instruction 192\/1992<\/span> \u2013 clarifies aspects of CVM Instruction 192\/1992, which deals with adjustment to present value and monetary updating of accounting records for full compliance with the Fundamental Principles of Accounting, and other measures;<\/li>\n
  22. Explanatory Note to CVM Instruction 204\/1993<\/span> \u2013 clarifies aspects of CVM Instruction 204\/1993, which alters, consolidates and revokes CVM Instructions 4\/1978, 38\/1984 and 145\/1991, covering the registration of independent auditors for the purposes of Law 6,385\/1976, defining the duties and responsibilities applicable to the exercise of the activity in the securities market, as well as cases when registration can be refused, suspended or canceled;<\/li>\n
  23. Explanatory Note to CVM Instruction 206\/1994<\/span> \u2013 clarifies aspects regarding the preparation and disclosure of information to the securities market by institutions that serve as administrators of real estate investment funds and reporting to the CVM; and<\/li>\n
  24. Explanatory Note to CVM Instruction 235\/1995<\/span> \u2013 clarifies aspects of CVM Instruction 235\/1995, which deals with the disclosure of the market value of the financial instruments held by listed companies.<\/li>\n<\/ol>\n

    More information, as well as the full text of the Resolution, can be obtained at the CVM\u2019s website (www.cvm.gov.br<\/a>).<\/p>\n

     <\/p>","protected":false},"excerpt":{"rendered":"

    On September 30, 2020, the Brazilian Securities and Exchange Commission (CVM) issued Resolution 7\/2020, which revoked various normative acts and other acts with explanatory character as part of the process of revision and consolidation set forth in Decree 10,139\/2019 (\u201cCVMI 7\/2020\u201d).<\/p>","protected":false},"author":1,"featured_media":2861,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-2880","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"\nCVM issues resolution and revokes a further 24 documents in disuse<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/moreiramenezes.com.br\/en\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CVM issues resolution and revokes a further 24 documents in disuse\" \/>\n<meta property=\"og:description\" content=\"On September 30, 2020, the Brazilian Securities and Exchange Commission (CVM) issued Resolution 7\/2020, which revoked various normative acts and other acts with explanatory character as part of the process of revision and consolidation set forth in Decree 10,139\/2019 (\u201cCVMI 7\/2020\u201d).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/moreiramenezes.com.br\/en\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/\" \/>\n<meta property=\"og:site_name\" content=\"Moreira Menezes Martins\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-06T20:37:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1400\" \/>\n\t<meta property=\"og:image:height\" content=\"788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"mmm\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mmm\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/\"},\"author\":{\"name\":\"mmm\",\"@id\":\"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/d525376b6c67f0d68e4dfc4475c65d78\"},\"headline\":\"CVM issues resolution and revokes a further 24 documents in disuse\",\"datePublished\":\"2020-10-06T20:37:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/\"},\"wordCount\":688,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/\",\"url\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/\",\"name\":\"CVM issues resolution and revokes a further 24 documents in disuse\",\"isPartOf\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg\",\"datePublished\":\"2020-10-06T20:37:32+00:00\",\"author\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/d525376b6c67f0d68e4dfc4475c65d78\"},\"breadcrumb\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#primaryimage\",\"url\":\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg\",\"contentUrl\":\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg\",\"width\":\"1400\",\"height\":\"788\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/moreiramenezes.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"News\",\"item\":\"http:\/\/moreiramenezes.com.br\/en\/categorias\/news\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"CVM issues resolution and revokes a further 24 documents in disuse\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/moreiramenezes.com.br\/#website\",\"url\":\"https:\/\/moreiramenezes.com.br\/\",\"name\":\"Moreira Menezes Martins\",\"description\":\"Moreira Menezes Martins - Advogados\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/moreiramenezes.com.br\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/d525376b6c67f0d68e4dfc4475c65d78\",\"name\":\"mmm\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b16ca84b829f7fb3fcc92f2393d367798a989833972255f9a2b76b056e135746?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b16ca84b829f7fb3fcc92f2393d367798a989833972255f9a2b76b056e135746?s=96&d=mm&r=g\",\"caption\":\"mmm\"},\"sameAs\":[\"https:\/\/moreiramenezes.com\"],\"url\":\"http:\/\/moreiramenezes.com.br\/en\/author\/mmm\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CVM issues resolution and revokes a further 24 documents in disuse","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/moreiramenezes.com.br\/en\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/","og_locale":"en_US","og_type":"article","og_title":"CVM issues resolution and revokes a further 24 documents in disuse","og_description":"On September 30, 2020, the Brazilian Securities and Exchange Commission (CVM) issued Resolution 7\/2020, which revoked various normative acts and other acts with explanatory character as part of the process of revision and consolidation set forth in Decree 10,139\/2019 (\u201cCVMI 7\/2020\u201d).","og_url":"https:\/\/moreiramenezes.com.br\/en\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/","og_site_name":"Moreira Menezes Martins","article_published_time":"2020-10-06T20:37:32+00:00","og_image":[{"width":1400,"height":788,"url":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg","type":"image\/jpeg"}],"author":"mmm","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mmm","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#article","isPartOf":{"@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/"},"author":{"name":"mmm","@id":"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/d525376b6c67f0d68e4dfc4475c65d78"},"headline":"CVM issues resolution and revokes a further 24 documents in disuse","datePublished":"2020-10-06T20:37:32+00:00","mainEntityOfPage":{"@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/"},"wordCount":688,"commentCount":0,"image":{"@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#primaryimage"},"thumbnailUrl":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg","articleSection":["News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/","url":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/","name":"CVM issues resolution and revokes a further 24 documents in disuse","isPartOf":{"@id":"https:\/\/moreiramenezes.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#primaryimage"},"image":{"@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#primaryimage"},"thumbnailUrl":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg","datePublished":"2020-10-06T20:37:32+00:00","author":{"@id":"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/d525376b6c67f0d68e4dfc4475c65d78"},"breadcrumb":{"@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#primaryimage","url":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg","contentUrl":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/pexels-andrea-piacquadio-3771097-1.jpg","width":"1400","height":"788"},{"@type":"BreadcrumbList","@id":"https:\/\/moreiramenezes.com.br\/cvm-issues-resolution-and-revokes-a-further-24-documents-in-disuse\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/moreiramenezes.com.br\/"},{"@type":"ListItem","position":2,"name":"News","item":"http:\/\/moreiramenezes.com.br\/en\/categorias\/news\/"},{"@type":"ListItem","position":3,"name":"CVM issues resolution and revokes a further 24 documents in disuse"}]},{"@type":"WebSite","@id":"https:\/\/moreiramenezes.com.br\/#website","url":"https:\/\/moreiramenezes.com.br\/","name":"Moreira Menezes Martins","description":"Moreira Menezes Martins - Advogados","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/moreiramenezes.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/d525376b6c67f0d68e4dfc4475c65d78","name":"mmm","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b16ca84b829f7fb3fcc92f2393d367798a989833972255f9a2b76b056e135746?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b16ca84b829f7fb3fcc92f2393d367798a989833972255f9a2b76b056e135746?s=96&d=mm&r=g","caption":"mmm"},"sameAs":["https:\/\/moreiramenezes.com"],"url":"http:\/\/moreiramenezes.com.br\/en\/author\/mmm\/"}]}},"_links":{"self":[{"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts\/2880","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/comments?post=2880"}],"version-history":[{"count":1,"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts\/2880\/revisions"}],"predecessor-version":[{"id":2881,"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts\/2880\/revisions\/2881"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/media\/2861"}],"wp:attachment":[{"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/media?parent=2880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/categories?post=2880"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/tags?post=2880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}