{"id":499,"date":"2009-06-10T12:53:07","date_gmt":"2009-06-10T12:53:07","guid":{"rendered":"http:\/\/www.moreiramenezes.com.br\/publicacao\/diferimento-do-pagamento-de-dividendos-obrigatorios-em-razao-de-situacao-financeira-incompativel-consideracoes-sobre-a-inteligencia-do-art-202-%c2%a7-4-da-lei-das-s-a-2\/"},"modified":"2022-03-18T13:47:05","modified_gmt":"2022-03-18T13:47:05","slug":"deferred-payment-of-mandatory-dividends-due-to-incompatible-financial-situation-considerations-on-art-202-%c2%a7-4-of-the-law-of-corporations","status":"publish","type":"post","link":"http:\/\/moreiramenezes.com.br\/en\/deferred-payment-of-mandatory-dividends-due-to-incompatible-financial-situation-considerations-on-art-202-%c2%a7-4-of-the-law-of-corporations\/","title":{"rendered":"Deferred payment of mandatory dividends due to incompatible financial situation: Considerations on Art. 202, \u00a7 4, of the Law of Corporations."},"content":{"rendered":"

The present work examines the limits and possibilities for deferring payment of mandatory dividends based on the rule contained in Art. 202, \u00a7 4, of the Brazilian Law of Corporations. For this purpose, it starts by briefly discussing the concept of net income for the year and the possibility of constituting reserves. Then it analyzes the decisions of the Brazilian Securities and Exchange Commission (CVM) in two important cases involving application of this rule (Proceedings RJ-2007-10879 and RJ-2007-13216) before addressing the interpretation of the rule.<\/p>\n

Click to access the full content<\/a><\/p>\n

Maria Isabel Bocater<\/i><\/p>\n

Jos\u00e9 Luiz Braga<\/i><\/p>\n

Carlos Martins Neto<\/i><\/p>","protected":false},"excerpt":{"rendered":"

The present work examines the limits and possibilities for deferring payment of mandatory dividends based on the rule contained in Art. 202, \u00a7 4, of the Brazilian Law of Corporations. For this purpose, it starts by briefly discussing the concept of net income for the year and the possibility of constituting reserves. Then it analyzes […]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-499","post","type-post","status-publish","format-standard","hentry","category-articles"],"yoast_head":"\nDeferred payment of mandatory dividends due to incompatible financial situation: Considerations on Art. 202, \u00a7 4, of the Law of Corporations. - Moreira Menezes Martins<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/moreiramenezes.com.br\/en\/deferred-payment-of-mandatory-dividends-due-to-incompatible-financial-situation-considerations-on-art-202-\u00a7-4-of-the-law-of-corporations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deferred payment of mandatory dividends due to incompatible financial situation: Considerations on Art. 202, \u00a7 4, of the Law of Corporations. - Moreira Menezes Martins\" \/>\n<meta property=\"og:description\" content=\"The present work examines the limits and possibilities for deferring payment of mandatory dividends based on the rule contained in Art. 202, \u00a7 4, of the Brazilian Law of Corporations. 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