{"id":10471,"date":"2026-09-21T14:00:58","date_gmt":"2026-09-21T14:00:58","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=10471"},"modified":"2026-09-21T15:19:59","modified_gmt":"2026-09-21T15:19:59","slug":"newsletter-n144","status":"publish","type":"post","link":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n144\/","title":{"rendered":"Newsletter N\u00b0144"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10471\" class=\"elementor elementor-10471\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-349475bc elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"349475bc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div 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data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c27728a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7c27728a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Newsletter n\u00ba 144 | Setembro 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3787e589 elementor-align-right elementor-mobile-align-left elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"3787e589\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div 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46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9c628b elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9c628b\" data-element_type=\"section\" 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edi\u00e7\u00e3o:\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__f4591e0\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__f4591e0\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg 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class=\"elementor-section elementor-inner-section elementor-element elementor-element-16fc3289 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16fc3289\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-27b4df68\" data-id=\"27b4df68\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-539af4ad elementor-widget elementor-widget-spacer\" data-id=\"539af4ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faafb62 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"faafb62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e427d72 elementor-widget elementor-widget-heading\" data-id=\"2e427d72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CNJ afasta exig\u00eancia de pagamento pr\u00e9vio de ITCMD em invent\u00e1rios extrajudiciais<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-270e6c11 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"270e6c11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 18.08.2026, o Plen\u00e1rio do Conselho Nacional de Justi\u00e7a &#8211; CNJ decidiu, por unanimidade, afastar a exig\u00eancia de recolhimento pr\u00e9vio do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201c<u>ITCMD<\/u>\u201d) como condi\u00e7\u00e3o para a lavratura de escrituras p\u00fablicas de invent\u00e1rio e partilha extrajudicial. A decis\u00e3o foi proferida no \u00e2mbito do <a href=\"https:\/\/www.cnj.jus.br\/pjecnj\/ConsultaPublica\/DetalheProcessoConsultaPublica\/documentoSemLoginHTML.seam?ca=50a30ba71a8f600582c192e467e7a2a527466fbc30d20dcab0b022c695b02d23dcf68c4057741794309b871b0ca5fa87da48d28fe7d01c4e&amp;idProcessoDoc=6719521\">Pedido de Provid\u00eancias n\u00ba 0008622-24.2025.2.00.0000<\/a> e resultou na aprova\u00e7\u00e3o da altera\u00e7\u00e3o da Resolu\u00e7\u00e3o CNJ n\u00ba 35\/2007.<\/p><p>A decis\u00e3o altera a sistem\u00e1tica at\u00e9 ent\u00e3o prevista no art. 15 da referida resolu\u00e7\u00e3o, segundo a qual o recolhimento dos tributos incidentes deveria anteceder a lavratura da escritura. Agora, o invent\u00e1rio e a partilha poder\u00e3o ser formalizados em cart\u00f3rio antes do pagamento do ITCMD, sem preju\u00edzo da apura\u00e7\u00e3o e do recolhimento do imposto nos termos da legisla\u00e7\u00e3o tribut\u00e1ria aplic\u00e1vel, conforme estabelecido pela nova reda\u00e7\u00e3o aprovada:<\/p><ul><li><em>\u201c<\/em><i>Art. 15. A lavratura das escrituras p\u00fablicas de invent\u00e1rio e partilha n\u00e3o se condiciona \u00e0 comprova\u00e7\u00e3o do pr\u00e9vio recolhimento do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD).<br \/>\u00a71\u00ba O tabeli\u00e3o consignar\u00e1 na escritura a declara\u00e7\u00e3o das partes, devidamente orientadas pelo(s) seu(s) advogado(s) assistente(s), quanto \u00e0 ci\u00eancia da obriga\u00e7\u00e3o tribut\u00e1ria principal e acess\u00f3ria, e sobre a apura\u00e7\u00e3o e recolhimento do ITCMD conforme a legisla\u00e7\u00e3o estadual ou distrital aplic\u00e1vel, mencionando eventuais isen\u00e7\u00f5es ou n\u00e3o incid\u00eancias.<br \/>\u00a72\u00ba N\u00e3o sendo previamente recolhido o ITCMD, dever\u00e1 o tabeli\u00e3o informar a lavratura da escritura p\u00fablica de invent\u00e1rio e partilha ao fisco, no prazo de 05 dias, ou conforme dispuser a legisla\u00e7\u00e3o tribut\u00e1ria.\u201d<\/i><\/li><\/ul><p>Ao fundamentar a decis\u00e3o, o CNJ considerou que condicionar a pr\u00e1tica do ato notarial \u00e0 quita\u00e7\u00e3o pr\u00e9via do tributo representa um obst\u00e1culo ao exerc\u00edcio do direito de propriedade e do direito \u00e0 heran\u00e7a. Destacou-se, ainda, que o Fisco disp\u00f5e de instrumentos pr\u00f3prios para a constitui\u00e7\u00e3o e cobran\u00e7a dos cr\u00e9ditos tribut\u00e1rios, n\u00e3o se justificando a transfer\u00eancia dessa atividade arrecadat\u00f3ria ao Tabeli\u00e3o de Notas. Nesse sentido, o CNJ destacou a jurisprud\u00eancia do Supremo Tribunal Federal &#8211; STF contr\u00e1ria \u00e0 utiliza\u00e7\u00e3o de restri\u00e7\u00f5es ao exerc\u00edcio de direitos como forma de compelir o contribuinte ao pagamento de tributos.<\/p><p>A altera\u00e7\u00e3o aproxima o procedimento extrajudicial do entendimento j\u00e1 adotado pelo Superior Tribunal de Justi\u00e7a &#8211; STJ em rela\u00e7\u00e3o ao arrolamento sum\u00e1rio judicial. No julgamento do <a href=\"https:\/\/processo.stj.jus.br\/repetitivos\/temas_repetitivos\/pesquisa.jsp?cod_tema_final=1074&amp;cod_tema_inicial=1074&amp;novaConsulta=true&amp;tipo_pesquisa=T\">Tema Repetitivo n\u00ba 1.074<\/a>, o STJ firmou entendimento de que a homologa\u00e7\u00e3o da partilha ou da adjudica\u00e7\u00e3o, bem como a expedi\u00e7\u00e3o do formal de partilha e da carta de adjudica\u00e7\u00e3o, n\u00e3o est\u00e3o condicionadas ao pr\u00e9vio recolhimento do ITCMD, ressalvado o pagamento dos tributos relativos aos bens do esp\u00f3lio e \u00e0s suas rendas.<\/p><p>A nova regra n\u00e3o afasta a obriga\u00e7\u00e3o de recolhimento do ITCMD nem modifica as normas relativas \u00e0 sua incid\u00eancia, c\u00e1lculo ou prazo de pagamento, que permanecem sujeitas \u00e0s respectivas legisla\u00e7\u00f5es estaduais.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da decis\u00e3o, podem ser encontradas no site do CNJ (<a href=\"https:\/\/www.cnj.jus.br\/\">https:\/\/www.cnj.jus.br\/<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d6cf9d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6cf9d1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9b0e0a6\" data-id=\"9b0e0a6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4df1897 elementor-widget elementor-widget-spacer\" data-id=\"4df1897\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2015a65 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2015a65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-084a5dc elementor-widget elementor-widget-heading\" data-id=\"084a5dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM publica Of\u00edcio Circular anual com diretrizes para a atua\u00e7\u00e3o de Auditores Independentes<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0002c98 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0002c98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 03.09.2026, a Superintend\u00eancia de Normas Cont\u00e1beis e de Auditoria (SNC) da Comiss\u00e3o de Valores Mobili\u00e1rios &#8211; CVM publicou o <a href=\"..\/Of\u00edcio%20Circular%20CVM\/SNC\/GNA%201\/2026\">Of\u00edcio Circular CVM\/SNC\/GNA 1\/2026<\/a> (\u201c<u>Of\u00edcio<\/u>\u201d), destinado aos auditores independentes com registro ativo na Autarquia. O documento re\u00fane orienta\u00e7\u00f5es relacionadas ao registro e \u00e0 manuten\u00e7\u00e3o cadastral, \u00e0 atua\u00e7\u00e3o no mercado de valores mobili\u00e1rios e \u00e0 aplica\u00e7\u00e3o das normas profissionais de auditoria cont\u00e1bil independente, com base em pontos de aten\u00e7\u00e3o identificados pela CVM em suas atividades de supervis\u00e3o.<\/p><p>Segundo F\u00e1bio Pinto<i> <\/i>Coelho, Superintendente de Normas Cont\u00e1beis e de Auditoria da CVM, o Of\u00edcio \u201cbusca contribuir para o aprimoramento da qualidade dos trabalhos realizados no mercado de valores mobili\u00e1rios\u201d. Nesta edi\u00e7\u00e3o, a Autarquia tamb\u00e9m destacou temas que v\u00eam ganhando relev\u00e2ncia, como a assegura\u00e7\u00e3o de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade, al\u00e9m de aspectos relacionados \u00e0 independ\u00eancia, documenta\u00e7\u00e3o e execu\u00e7\u00e3o dos trabalhos de auditoria.<\/p><p>Entre os principais pontos abordados no Of\u00edcio est\u00e3o orienta\u00e7\u00f5es sobre o \u201cInfoaudi\u201d, sistema utilizado pelos auditores para atualiza\u00e7\u00e3o cadastral e encaminhamento de documentos \u00e0 CVM. O documento trata, ainda, de assuntos como hip\u00f3teses de impedimento e incompatibilidade, composi\u00e7\u00e3o das equipes de auditoria, independ\u00eancia profissional, elabora\u00e7\u00e3o de relat\u00f3rios e aplica\u00e7\u00e3o das normas de controle de qualidade.<\/p><p>O Of\u00edcio tamb\u00e9m apresenta orienta\u00e7\u00f5es espec\u00edficas sobre a auditoria de fundos de investimento, especialmente quanto \u00e0 verifica\u00e7\u00e3o da exist\u00eancia, do lastro e da mensura\u00e7\u00e3o de direitos credit\u00f3rios, al\u00e9m da an\u00e1lise da qualifica\u00e7\u00e3o de fundos como entidades de investimento.<\/p><p>Por fim, a publica\u00e7\u00e3o esclarece aspectos relacionados \u00e0 Resolu\u00e7\u00e3o CVM n\u00ba 193\/2023, que versa sobre a elabora\u00e7\u00e3o de relat\u00f3rio de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade. Com isso, para informa\u00e7\u00f5es referentes a exerc\u00edcios sociais iniciados a partir de 1\u00ba de janeiro de 2026, o relat\u00f3rio, quando divulgado, dever\u00e1 ser objeto de assegura\u00e7\u00e3o razo\u00e1vel por auditor independente registrado na CVM. Para informa\u00e7\u00f5es relativas ao exerc\u00edcio social de 2025, por outro lado, permanece aplic\u00e1vel a exig\u00eancia de assegura\u00e7\u00e3o limitada.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da not\u00edcia, podem ser encontradas no site da CVM (<a href=\"https:\/\/www.gov.br\/cvm\/pt-br\">www.gov.br\/cvm<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6b264ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b264ed\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-593d572\" data-id=\"593d572\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60a90d5 elementor-widget elementor-widget-spacer\" data-id=\"60a90d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08a91d8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"08a91d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af49114 elementor-widget elementor-widget-heading\" data-id=\"af49114\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">B3 divulga levantamento sobre diversidade na administra\u00e7\u00e3o das Companhias listadas<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4308ac elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c4308ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 12.08.2026, a B3 apresentou a edi\u00e7\u00e3o de 2026 do estudo \u201cLideran\u00e7as Plurais\u201d, realizado em conjunto com o Instituto Locomotiva com base nas informa\u00e7\u00f5es divulgadas por 290 companhias listadas em seus Formul\u00e1rios de Refer\u00eancia.<\/p><p>Segundo o estudo, 83% das companhias analisadas possuem, no conselho de administra\u00e7\u00e3o ou na diretoria estatut\u00e1ria, ao menos uma mulher ou uma pessoa pertencente a grupo sub-representado, categoria que abrange pessoas pretas, pardas ou ind\u00edgenas, integrantes da comunidade LGBTQIA+ e pessoas com defici\u00eancia.<\/p><p>Na compara\u00e7\u00e3o com 2025, houve aumento da diversidade nos dois principais \u00f3rg\u00e3os da administra\u00e7\u00e3o das companhias: (i) o percentual de diretorias estatut\u00e1rias com representantes desses grupos passou de 52% para 59%; e (ii) nos conselhos de administra\u00e7\u00e3o, o \u00edndice aumentou de 69% para 73%.<\/p><p>A presen\u00e7a feminina apresentou os melhores resultados desde o in\u00edcio da s\u00e9rie hist\u00f3rica, em 2021. Entre as companhias avaliadas, 70% contam com pelo menos uma mulher no conselho de administra\u00e7\u00e3o, enquanto 51% possuem representa\u00e7\u00e3o feminina na diretoria estatut\u00e1ria. Em 2021, esses percentuais eram de 55% e 39%, respectivamente.<\/p><p>O relat\u00f3rio tamb\u00e9m apresenta dados consolidados que evidenciam a evolu\u00e7\u00e3o da diversidade racial. Considerando conjuntamente os conselhos de administra\u00e7\u00e3o e as diretorias estatut\u00e1rias, o percentual de companhias com ao menos uma pessoa parda passou de 17%, em 2025, para 30%, em 2026. No caso de pessoas pretas, o \u00edndice aumentou de 2% para 7% no mesmo per\u00edodo.<\/p><p>Apesar desse avan\u00e7o, a representatividade racial permanece limitada quando cada \u00f3rg\u00e3o \u00e9 analisado separadamente. Apenas 23% das companhias informaram possuir ao menos uma pessoa parda na diretoria estatut\u00e1ria, e 2% declararam a presen\u00e7a de uma pessoa preta nesse \u00f3rg\u00e3o. Nos conselhos de administra\u00e7\u00e3o, os percentuais foram de 18% e 5%, respectivamente. A participa\u00e7\u00e3o de pessoas com defici\u00eancia tamb\u00e9m permaneceu reduzida, tendo sido identificada em 4% das diretorias estatut\u00e1rias e em 3% dos conselhos de administra\u00e7\u00e3o.<\/p><p>O levantamento examinou, ainda, o cumprimento da Medida ASG 1 do Anexo ASG da B3 pelas companhias que integram o IBrX 100. A medida segue o modelo \u201cpratique ou explique\u201d e recomenda a presen\u00e7a simult\u00e2nea, no conselho de administra\u00e7\u00e3o ou na diretoria estatut\u00e1ria, de ao menos uma mulher e de um integrante de outro grupo sub-representado. Entre as companhias consideradas, 61% atendiam a ambos os par\u00e2metros.<\/p><p>Os dados indicam uma amplia\u00e7\u00e3o da diversidade na alta administra\u00e7\u00e3o das companhias listadas nos \u00faltimos anos, mas tamb\u00e9m revelam a necessidade de avan\u00e7os adicionais, sobretudo em rela\u00e7\u00e3o \u00e0 representatividade racial e \u00e0 inclus\u00e3o de pessoas com defici\u00eancia.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra do estudo \u201cLideran\u00e7as Plurais\u201d, podem ser encontradas no site da B3 (<a href=\"https:\/\/www.b3.com.br\/pt_br\/para-voce\">https:\/\/www.b3.com.br\/<\/a>)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-94442bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94442bf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-04d7dec\" data-id=\"04d7dec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7964947 elementor-widget elementor-widget-spacer\" data-id=\"7964947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7be1ffa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7be1ffa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a13556 elementor-widget elementor-widget-heading\" data-id=\"1a13556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM aprova novo aditivo ao Acordo de Coopera\u00e7\u00e3o com a ANBIMA para supervis\u00e3o de Fundos de Investimento<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ee11c1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5ee11c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 01.09.2026, o Colegiado da Comiss\u00e3o de Valores Mobili\u00e1rios &#8211; CVM aprovou o segundo termo aditivo (\u201c<u>Novo Aditivo<\/u>\u201d) ao acordo de coopera\u00e7\u00e3o t\u00e9cnica celebrado com a Associa\u00e7\u00e3o Brasileira das Entidades dos Mercados Financeiro e de Capitais &#8211; ANBIMA, com o objetivo de reestruturar e consolidar o acordo firmado inicialmente em 26.09.2024, cujo primeiro termo aditivo foi celebrado em 19.12.2024. A parceria busca aproveitar as atividades de autorregula\u00e7\u00e3o na ind\u00fastria de fundos de investimento, de modo a otimizar as atividades desempenhadas pelas institui\u00e7\u00f5es.<\/p><p>O Novo Aditivo refor\u00e7a as atribui\u00e7\u00f5es da CVM em mat\u00e9ria de supervis\u00e3o e fiscaliza\u00e7\u00e3o e consolida as compet\u00eancias da ANBIMA e da Autarquia no acompanhamento dos fundos de investimento e de seus respectivos prestadores de servi\u00e7os regulados pela Resolu\u00e7\u00e3o CVM n\u00ba 175\/2022. O documento passa a abranger expressamente os Fundos de Investimento em Participa\u00e7\u00f5es (FIP) e prev\u00ea a expans\u00e3o da atua\u00e7\u00e3o conjunta em rela\u00e7\u00e3o aos Fundos de Investimento Financeiro (FIF).<\/p><p>Ademais, o Novo Aditivo tamb\u00e9m criou (i) o Anexo IV, que disciplina a troca de informa\u00e7\u00f5es sobre carteiras de FIFs que possuam ativos no exterior, e (ii) o Anexo V, que prev\u00ea a coopera\u00e7\u00e3o da ANBIMA com a CVM na coleta de dados necess\u00e1rios ao reporte anual da <em>Investment Funds Statistics Survey Collection<\/em> (IOSCO).<\/p><p>Com a altera\u00e7\u00e3o, CVM e ANBIMA buscam conferir maior efici\u00eancia e coordena\u00e7\u00e3o \u00e0s atividades de supervis\u00e3o e autorregula\u00e7\u00e3o no mercado de fundos de investimento, mediante o aproveitamento das estruturas e compet\u00eancias de cada institui\u00e7\u00e3o.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da not\u00edcia, podem ser encontradas no site da CVM (<a href=\"https:\/\/www.gov.br\/cvm\/pt-br\">www.gov.br\/cvm<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-817a42b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"817a42b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-c829822\" data-id=\"c829822\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c958df elementor-widget elementor-widget-spacer\" data-id=\"9c958df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c1432c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7c1432c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1e27ea elementor-widget elementor-widget-heading\" data-id=\"c1e27ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Formul\u00e1rio de Refer\u00eancia ter\u00e1 novo formato a partir de outubro<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21d1927 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"21d1927\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 02.09.2026, a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgou o Of\u00edcio Circular CVM\/SEP 06\/26 (&#8220;<a href=\"https:\/\/conteudo.cvm.gov.br\/legislacao\/oficios-circulares\/sep\/oc-sep-0626.html\">Of\u00edcio<\/a><u>&#8220;<\/u>), por meio do qual informou \u00e0s companhias abertas e estrangeiras sobre altera\u00e7\u00f5es na apresenta\u00e7\u00e3o e no preenchimento do Formul\u00e1rio de Refer\u00eancia (&#8220;<u>FRE&#8221;<\/u>).<\/p><p>De acordo com o Of\u00edcio, a partir de 03.10.2026, o quadro 6.1\/2 do FRE, relativo ao controle, grupo econ\u00f4mico e posi\u00e7\u00e3o acion\u00e1ria, passar\u00e1 a contar com novo layout, desenvolvido para tornar seu preenchimento mais din\u00e2mico e responsivo.<\/p><p>Nas reapresenta\u00e7\u00f5es do FRE realizadas ap\u00f3s essa data, o sistema transferir\u00e1 automaticamente para a nova estrutura as informa\u00e7\u00f5es constantes da \u00faltima vers\u00e3o apresentada, dispensando seu preenchimento integral pelas companhias. Na mesma data, o relat\u00f3rio completo do FRE tamb\u00e9m passar\u00e1 a ser disponibilizado em nova formata\u00e7\u00e3o, que incluir\u00e1 \u00edndice remissivo para facilitar a localiza\u00e7\u00e3o das informa\u00e7\u00f5es.<\/p><p>A CVM recomendou que as altera\u00e7\u00f5es sejam comunicadas \u00e0s equipes respons\u00e1veis pela transmiss\u00e3o de informa\u00e7\u00f5es por meio do Sistema Empresas.Net. Eventuais d\u00favidas sobre a utiliza\u00e7\u00e3o do sistema ou dificuldades no envio de documentos poder\u00e3o ser encaminhadas \u00e0 Superintend\u00eancia de Atendimento de Listados da B3 ou ao Suporte CVM.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra do Of\u00edcio, podem ser encontradas no site da CVM (<a href=\"https:\/\/www.gov.br\/cvm\/pt-br\">www.gov.br\/cvm<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e7b3972 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7b3972\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e6d3ec7\" data-id=\"e6d3ec7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af345a0 elementor-widget elementor-widget-spacer\" data-id=\"af345a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6a9327 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b6a9327\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f6be40 elementor-widget elementor-widget-heading\" data-id=\"8f6be40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Novas regras buscam ampliar a efetividade das execu\u00e7\u00f5es judiciais<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbaab78 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fbaab78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 19.08.2026, a Corregedoria Nacional de Justi\u00e7a \u2013 CNJ editou o <a href=\"https:\/\/atos.cnj.jus.br\/atos\/detalhar\/6981\">Provimento CNJ n\u00ba 255\/2026<\/a> (\u201c<u>Provimento<\/u>\u201d), que institui a Consolida\u00e7\u00e3o Nacional da Execu\u00e7\u00e3o Efetiva e estabelece diretrizes para a governan\u00e7a, a gest\u00e3o e a moderniza\u00e7\u00e3o da execu\u00e7\u00e3o judicial e extrajudicial no \u00e2mbito do Poder Judici\u00e1rio. O Provimento entrar\u00e1 em vigor 30 dias ap\u00f3s sua publica\u00e7\u00e3o, ocorrida em 20.08.2026.<\/p><p>A norma qualifica a execu\u00e7\u00e3o como pol\u00edtica p\u00fablica judici\u00e1ria permanente e busca ampliar a satisfa\u00e7\u00e3o dos cr\u00e9ditos reconhecidos, reduzir a dura\u00e7\u00e3o e a taxa de congestionamento dos processos executivos e promover uma atua\u00e7\u00e3o coordenada entre os tribunais. Suas disposi\u00e7\u00f5es aplicam-se a todos os \u00f3rg\u00e3os do Poder Judici\u00e1rio, ressalvadas as execu\u00e7\u00f5es penais e fiscais.<\/p><p>Entre as principais medidas previstas pelo Provimento, destacam-se:<\/p><ul><li>(i) a cria\u00e7\u00e3o dos N\u00facleos de Pesquisa Patrimonial (\u201c<u>NPPs<\/u>\u201d), a serem institu\u00eddos pelos Tribunais de Justi\u00e7a e pelos Tribunais Regionais Federais, como unidades especializadas na identifica\u00e7\u00e3o de bens, direitos, ativos e estruturas patrimoniais dos devedores, inclusive mediante interc\u00e2mbio de informa\u00e7\u00f5es com \u00f3rg\u00e3os p\u00fablicos, cart\u00f3rios, juntas comerciais e institui\u00e7\u00f5es financeiras;<\/li><li>(ii) a institui\u00e7\u00e3o das Centrais de Apoio \u00e0 Execu\u00e7\u00e3o, respons\u00e1veis pela centraliza\u00e7\u00e3o e condu\u00e7\u00e3o de processos executivos que exijam atua\u00e7\u00e3o coordenada ou especializada, inclusive aqueles envolvendo grandes devedores, m\u00faltiplos credores, execu\u00e7\u00f5es coletivas ou medidas de maior complexidade;<\/li><\/ul><ul><li>(iii) a possibilidade de reuni\u00e3o e gest\u00e3o coordenada de execu\u00e7\u00f5es relacionadas ao mesmo devedor, grupo econ\u00f4mico, patrim\u00f4nio ou conjunto de bens, com a ado\u00e7\u00e3o de mecanismos como o Plano Especial de Pagamento, o Regime Centralizado de Execu\u00e7\u00e3o e o Regime Especial de Execu\u00e7\u00e3o For\u00e7ada;<\/li><\/ul><ul><li>(iv) a cria\u00e7\u00e3o da Plataforma Nacional de Aliena\u00e7\u00f5es Judiciais (\u201c<u>PNAJ<\/u>\u201d), ambiente oficial destinado \u00e0 divulga\u00e7\u00e3o, \u00e0 gest\u00e3o e \u00e0 realiza\u00e7\u00e3o de leil\u00f5es judiciais eletr\u00f4nicos, com informa\u00e7\u00f5es padronizadas e mecanismos de busca por tribunal, localiza\u00e7\u00e3o, natureza e valor do bem. O Provimento tamb\u00e9m estabelece a aliena\u00e7\u00e3o por iniciativa particular como modalidade preferencial de expropria\u00e7\u00e3o quando n\u00e3o efetivada a adjudica\u00e7\u00e3o;<\/li><\/ul><ul><li>(v) a institui\u00e7\u00e3o do Banco Nacional de Penhoras (\u201c<u>BNP<\/u>\u201d), destinado ao registro, \u00e0 consulta e ao compartilhamento das informa\u00e7\u00f5es relativas \u00e0s constri\u00e7\u00f5es patrimoniais realizadas pelo Poder Judici\u00e1rio, com o objetivo de evitar penhoras duplicadas ou conflitantes e facilitar a localiza\u00e7\u00e3o de bens j\u00e1 constritos; e<\/li><\/ul><ul><li>(vi) o incentivo \u00e0 automa\u00e7\u00e3o de atos processuais, \u00e0 interoperabilidade entre sistemas e \u00e0 utiliza\u00e7\u00e3o respons\u00e1vel de intelig\u00eancia artificial para pesquisa patrimonial, identifica\u00e7\u00e3o de padr\u00f5es e prioriza\u00e7\u00e3o de processos, sempre sob supervis\u00e3o humana e com observ\u00e2ncia das regras de prote\u00e7\u00e3o de dados.<\/li><\/ul><p>A PNAJ e o BNP se tornar\u00e3o obrigat\u00f3rios para todos os tribunais no prazo de 120 dias, contado da homologa\u00e7\u00e3o e valida\u00e7\u00e3o de cada plataforma pelo CNJ.<\/p><p>Em s\u00edntese, o Provimento estabelece uma estrutura nacional integrada para o tratamento das execu\u00e7\u00f5es, com \u00eanfase na pesquisa patrimonial, na centraliza\u00e7\u00e3o de informa\u00e7\u00f5es, na coopera\u00e7\u00e3o judici\u00e1ria e no uso de solu\u00e7\u00f5es tecnol\u00f3gicas, visando aumentar a recupera\u00e7\u00e3o de ativos e a efetividade das decis\u00f5es judiciais.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra do a \u00edntegra do Provimento, podem ser encontradas no site do CNJ (<a href=\"https:\/\/www.cnj.jus.br\/\">https:\/\/www.cnj.jus.br\/<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-baac4f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"baac4f5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-62dd13e\" data-id=\"62dd13e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ff9f3b elementor-widget elementor-widget-spacer\" data-id=\"3ff9f3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8674732 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8674732\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea9aaeb elementor-widget elementor-widget-heading\" data-id=\"ea9aaeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM confirma amplia\u00e7\u00e3o da lista de mercados estrangeiros admitidos em parcerias de <i>introducing broker<\/i><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d448170 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d448170\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 21.08.2026, a Superintend\u00eancia de Rela\u00e7\u00f5es com o Mercado e Intermedi\u00e1rios (SMI) da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM publicou o <a href=\"Of\u00edcio%20Circular%20CVM\/SMI%203\/2026\">Of\u00edcio Circular CVM\/SMI 3\/2026<\/a>, que formaliza a amplia\u00e7\u00e3o da lista de mercados estrangeiros cujos servi\u00e7os de intermedia\u00e7\u00e3o podem ser ofertados a investidores residentes no Brasil por meio de parcerias entre intermedi\u00e1rios estrangeiros e institui\u00e7\u00f5es integrantes do sistema de distribui\u00e7\u00e3o brasileiro, no modelo conhecido como <em>introducing broker<\/em>. A medida em quest\u00e3o decorre da <a href=\"decis\u00e3o%20espec\u00edfica%20do%20Colegiado%20da%20CVM\">decis\u00e3o do Colegiado da CVM<\/a>, proferida em 29.05.2026.<\/p><p>Nesse contexto, o acesso a derivativos negociados nas bolsas CME, CBOT, NYMEX e COMEX por meio de <em>introducing broker<\/em>, desde que observadas as condi\u00e7\u00f5es estabelecidas pela CVM para esse modelo. Entre os requisitos est\u00e3o aqueles relacionados \u00e0 verifica\u00e7\u00e3o da adequa\u00e7\u00e3o dos produtos ao perfil dos investidores (suitability), \u00e0 preven\u00e7\u00e3o \u00e0 lavagem de dinheiro, \u00e0 presta\u00e7\u00e3o de informa\u00e7\u00f5es aos investidores e \u00e0 supervis\u00e3o pelo intermedi\u00e1rio brasileiro.<\/p><p>A medida tamb\u00e9m busca assegurar tratamento ison\u00f4mico entre institui\u00e7\u00f5es brasileiras e estrangeiras e evitar que a atua\u00e7\u00e3o por meio de intermedi\u00e1rios estrangeiros resulte em tratamento regulat\u00f3rio mais favor\u00e1vel. Com isso, os intermedi\u00e1rios nacionais dever\u00e3o manter mecanismos de controle destinados a assegurar que investidores residentes no Brasil n\u00e3o tenham acesso, por essa via, a produtos, servi\u00e7os ou funcionalidades que sejam vedados \u00e0s institui\u00e7\u00f5es brasileiras ou cuja oferta esteja condicionada ao cumprimento de requisitos ou limita\u00e7\u00f5es espec\u00edficos previstos na regulamenta\u00e7\u00e3o aplic\u00e1vel ou em orienta\u00e7\u00f5es da CVM.<\/p><p>Portanto, a amplia\u00e7\u00e3o n\u00e3o representa uma revis\u00e3o geral dos crit\u00e9rios aplic\u00e1veis ao modelo de <em>introducing broker<\/em>, de forma que a CVM esclareceu, ainda, que eventuais novas estruturas continuar\u00e3o sendo avaliadas caso a caso, considerando as caracter\u00edsticas das opera\u00e7\u00f5es e os objetivos de prote\u00e7\u00e3o dos investidores e de preserva\u00e7\u00e3o da integridade do mercado.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da not\u00edcia, podem ser encontradas no site da CVM (<a href=\"https:\/\/www.gov.br\/cvm\/pt-br\">www.gov.br\/cvm<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e67e81a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e67e81a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-30b2138\" data-id=\"30b2138\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14623fa elementor-widget elementor-widget-spacer\" data-id=\"14623fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1702c3f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1702c3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18f03cf elementor-widget elementor-widget-heading\" data-id=\"18f03cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">STJ regulamenta exame da relev\u00e2ncia para admissibilidade do Recurso Especial<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4e4ab9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f4e4ab9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A partir de 03.09.2026, os recursos especiais interpostos contra ac\u00f3rd\u00e3os estar\u00e3o sujeitos \u00e0 demonstra\u00e7\u00e3o da relev\u00e2ncia da quest\u00e3o de direito federal submetida \u00e0 aprecia\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (\u201c<u>STJ<\/u>\u201d). O novo requisito de admissibilidade, previsto pela Lei n\u00ba 15.484\/2026, foi regulamentado pelo Tribunal por meio da <a href=\"Emenda%20Regimental%20n\u00ba%2055\">Emenda Regimental n\u00ba 55<\/a> (\u201c<u>Emenda<\/u>\u201d), que promoveu altera\u00e7\u00f5es no Regimento Interno do STJ e disciplinou os procedimentos aplic\u00e1veis \u00e0 an\u00e1lise da relev\u00e2ncia.<\/p><p>A partir da nova sistem\u00e1tica, recursos especiais interpostos dever\u00e3o conter t\u00f3pico espec\u00edfico e fundamentado demonstrando que a controv\u00e9rsia apresenta relev\u00e2ncia econ\u00f4mica, pol\u00edtica, social ou jur\u00eddica que ultrapasse os interesses das partes. Reconhecida a relev\u00e2ncia, o recurso poder\u00e1 ser apreciado para forma\u00e7\u00e3o de precedente qualificado, com fixa\u00e7\u00e3o de tese aplic\u00e1vel a outros processos, ou exclusivamente para solu\u00e7\u00e3o da controv\u00e9rsia submetida ao STJ, sem forma\u00e7\u00e3o de precedente qualificado.<\/p><p>A Emenda tamb\u00e9m estabelece novas atribui\u00e7\u00f5es para os presidentes e vice-presidentes dos Tribunais de Justi\u00e7a e dos Tribunais Regionais Federais, que poder\u00e3o selecionar recursos especiais representativos de controv\u00e9rsias para encaminhamento ao STJ. Nessa l\u00f3gica, a an\u00e1lise da relev\u00e2ncia caber\u00e1 ao STJ, conforme a mat\u00e9ria e a possibilidade de forma\u00e7\u00e3o de precedente qualificado, enquanto as turmas apreciar\u00e3o os recursos em que a relev\u00e2ncia seja presumida e n\u00e3o haja forma\u00e7\u00e3o de precedente qualificado, al\u00e9m das hip\u00f3teses em que n\u00e3o seja poss\u00edvel fixar tese aplic\u00e1vel a outros processos.<\/p><p>Al\u00e9m disso, o novo regime tamb\u00e9m confere aos presidentes e aos ministros relatores compet\u00eancia para n\u00e3o conhecer de recursos que n\u00e3o contenham a demonstra\u00e7\u00e3o espec\u00edfica e fundamentada da relev\u00e2ncia ou que tratem de quest\u00e3o cuja aus\u00eancia de relev\u00e2ncia j\u00e1 tenha sido reconhecida pelo STJ. A regulamenta\u00e7\u00e3o prev\u00ea, ainda, regras para o julgamento de recursos que contrariem precedentes qualificados formados sob a sistem\u00e1tica da relev\u00e2ncia. Ressalta-se, outrossim, que o STJ manter\u00e1, em sua p\u00e1gina oficial na internet, a rela\u00e7\u00e3o dos recursos e agravos em recurso especial submetidos \u00e0 nova sistem\u00e1tica, acompanhados da descri\u00e7\u00e3o da mat\u00e9ria de direito e do respectivo n\u00famero do tema afetado.<\/p><p>Por fim, conforme declara\u00e7\u00e3o da ministra Isabel Gallotti, presidente da Comiss\u00e3o de Regimento Interno do STJ, a implementa\u00e7\u00e3o do\u00a0novo requisito de admissibilidade busca conferir maior racionalidade \u00e0 atua\u00e7\u00e3o da Corte Especial, bem como maior celeridade na forma\u00e7\u00e3o de precedentes qualificados.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da not\u00edcia, podem ser encontradas no site do STJ (<a href=\"http:\/\/www.stj.jus.br\">www.stj.jus.br<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8a5f7c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a5f7c4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e091566\" data-id=\"e091566\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f0e6e9c elementor-widget elementor-widget-spacer\" data-id=\"f0e6e9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a3ac51 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0a3ac51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d846637 elementor-widget elementor-widget-heading\" data-id=\"d846637\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CNJ e Banco Central refor\u00e7am controle e rastreabilidade na negocia\u00e7\u00e3o de precat\u00f3rios<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fd7f80 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8fd7f80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 12.08.2026, o Conselho Nacional de Justi\u00e7a (\u201c<u>CNJ<\/u>\u201d) e o Banco Central do Brasil (\u201c<u>BCB<\/u>\u201d) firmaram portaria conjunta para instituir grupo executivo respons\u00e1vel por propor uma nova sistem\u00e1tica nacional de registro, rastreabilidade e controle da cess\u00e3o de cr\u00e9ditos de precat\u00f3rios. A proposta busca ampliar a transpar\u00eancia e a seguran\u00e7a jur\u00eddica nas opera\u00e7\u00f5es, permitindo o acompanhamento da titularidade dos cr\u00e9ditos desde a negocia\u00e7\u00e3o at\u00e9 o pagamento, mediante a integra\u00e7\u00e3o de informa\u00e7\u00f5es de tribunais, serventias notariais e entidades registradoras.<\/p><p>Entre as principais medidas previstas na <a href=\"Portaria%20Conjunta%20n\u00ba%206\/2026\">Portaria Conjunta n\u00ba 6\/2026<\/a> est\u00e1 a exig\u00eancia de escritura p\u00fablica para a primeira cess\u00e3o do precat\u00f3rio. Com isso, a formaliza\u00e7\u00e3o busca assegurar ao credor informa\u00e7\u00f5es claras sobre o valor atualizado do cr\u00e9dito, o pre\u00e7o da negocia\u00e7\u00e3o, o des\u00e1gio aplicado e as consequ\u00eancias da opera\u00e7\u00e3o, al\u00e9m de facilitar a verifica\u00e7\u00e3o da titularidade e da documenta\u00e7\u00e3o relacionada ao cr\u00e9dito. Por conseguinte, a medida confere especial prote\u00e7\u00e3o a credores em situa\u00e7\u00e3o de vulnerabilidade, incluindo idosos, pensionistas, trabalhadores.<\/p><p>O novo modelo tamb\u00e9m dever\u00e1 estabelecer mecanismos para evitar cess\u00f5es duplicadas, identificar inconsist\u00eancias nos registros e preservar a cadeia de titularidade dos cr\u00e9ditos. Nesse contexto, a parceria entre o CNJ e o BCB prev\u00ea a integra\u00e7\u00e3o de entidades registradoras com os sistemas dos tribunais, al\u00e9m da ado\u00e7\u00e3o de padr\u00f5es tecnol\u00f3gicos e de trilhas de auditoria. Desse modo, a iniciativa busca conferir maior seguran\u00e7a \u00e0s opera\u00e7\u00f5es e reduzir riscos para os credores.<\/p><p>O grupo executivo dever\u00e1, ainda, propor a arquitetura da futura Central Nacional de Cess\u00f5es de Cr\u00e9ditos de Precat\u00f3rios e definir as diretrizes para a integra\u00e7\u00e3o entre tribunais, serventias notariais e entidades registradoras, bem como para a implanta\u00e7\u00e3o gradual do novo regime em \u00e2mbito nacional. Sendo assim, embora a cess\u00e3o de precat\u00f3rios constitua neg\u00f3cio privado, seus efeitos alcan\u00e7am a administra\u00e7\u00e3o da Justi\u00e7a e o processamento dos pagamentos judiciais, o que justifica o aprimoramento dos mecanismos de controle e rastreabilidade dessas opera\u00e7\u00f5es.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da not\u00edcia, podem ser encontradas no site do CNJ (<a href=\"http:\/\/www.cnj.jus.br\">www.cnj.jus.br<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-629879b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"629879b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-86fde8e\" data-id=\"86fde8e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d4bd8d elementor-widget elementor-widget-spacer\" data-id=\"5d4bd8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4fa423 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d4fa423\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca3d736 elementor-widget elementor-widget-heading\" data-id=\"ca3d736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM consolida orienta\u00e7\u00f5es sobre atua\u00e7\u00e3o de Coordenadores em Ofertas P\u00fablicas<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82c063c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"82c063c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 04.09.2026, a Superintend\u00eancia de Registro de Valores Mobili\u00e1rios (SRE) da Comiss\u00e3o de Valores Mobili\u00e1rios &#8211; CVM publicou o <a href=\"Of\u00edcio%20Circular%20CVM\/SRE%205\/2026\">Of\u00edcio Circular CVM\/SRE 5\/2026<\/a> (\u201c<u>Of\u00edcio<\/u>\u201d), com orienta\u00e7\u00f5es \u00e0s institui\u00e7\u00f5es intermedi\u00e1rias sobre o pedido de registro de coordenadores de ofertas p\u00fablicas de distribui\u00e7\u00e3o de valores mobili\u00e1rios, nos termos da <a href=\"Resolu\u00e7\u00e3o%20CVM%20n\u00ba%20161\/2022\">Resolu\u00e7\u00e3o CVM n\u00ba 161\/2022<\/a>. O Of\u00edcio consolida as orienta\u00e7\u00f5es anteriormente divulgadas sobre o tema e substitui aquelas constantes de of\u00edcios circulares anteriores, com o objetivo de reduzir a necessidade de consultas e exig\u00eancias pela Autarquia.<\/p><p>Entre os esclarecimentos apresentados pela CVM, destaca-se a atua\u00e7\u00e3o de institui\u00e7\u00f5es n\u00e3o financeiras como coordenadores em ofertas submetidas ao rito de registro autom\u00e1tico. Nesses casos, as institui\u00e7\u00f5es dever\u00e3o estar sujeitas \u00e0 supervis\u00e3o de entidade autorreguladora que tenha celebrado acordo de coopera\u00e7\u00e3o t\u00e9cnica espec\u00edfico com a CVM. Nessa perspectiva, considerando o acordo de coopera\u00e7\u00e3o celebrado entre a CVM e a ANBIMA, institui\u00e7\u00f5es n\u00e3o financeiras registradas como coordenadores poder\u00e3o realizar ofertas p\u00fablicas pelo rito de registro autom\u00e1tico, desde que tenham aderido aos respectivos C\u00f3digos de Autorregula\u00e7\u00e3o da ANBIMA e estejam submetidas \u00e0 supervis\u00e3o da entidade, nos termos da <a href=\"Resolu\u00e7\u00e3o%20CVM%20n\u00ba%20160\/2022\">Resolu\u00e7\u00e3o CVM n\u00ba 160\/2022<\/a>.<\/p><p>Por fim, cumpre dizer que o Of\u00edcio tamb\u00e9m re\u00fane orienta\u00e7\u00f5es sobre os procedimentos aplic\u00e1veis ao registro de coordenadores de ofertas p\u00fablicas, abrangendo aspectos relacionados ao requerimento e \u00e0 an\u00e1lise do registro, ao envio de informa\u00e7\u00f5es peri\u00f3dicas, ao patrim\u00f4nio l\u00edquido m\u00ednimo, ao acesso ao Sistema de Coordenadores, \u00e0 abrang\u00eancia da atua\u00e7\u00e3o dos coordenadores registrados.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da not\u00edcia, podem ser encontradas no site da CVM (<a href=\"http:\/\/www.gov.br\/cvm\">www.gov.br\/cvm<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-647994f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"647994f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6d9a870\" data-id=\"6d9a870\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72d3ab9 elementor-widget elementor-widget-spacer\" data-id=\"72d3ab9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a105888 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a105888\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-851719f elementor-widget elementor-widget-heading\" data-id=\"851719f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00c1reas T\u00e9cnicas da CVM esclarecem regras sobre relat\u00f3rios de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4befda3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4befda3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em 27.08.2026, a Superintend\u00eancia de Normas Cont\u00e1beis e de Auditoria (\u201c<u>SNC<\/u>\u201d) e a Superintend\u00eancia de Rela\u00e7\u00f5es com Empresas (\u201c<u>SEP<\/u>\u201d) da Comiss\u00e3o de Valores Mobili\u00e1rios &#8211; CVM divulgaram o <a href=\"https:\/\/conteudo.cvm.gov.br\/legislacao\/oficios-circulares\/snc-sep\/oc-snc-gnc-0226.html\">Of\u00edcio-Circular n\u00ba 2\/2026\/CVM\/SNC\/SEP<\/a> (\u201c<u>Of\u00edcio-Circular<\/u>\u201d), com esclarecimentos sobre a aplica\u00e7\u00e3o da Resolu\u00e7\u00e3o CVM n\u00ba 244, de 29.05.2026 (\u201c<u>Resolu\u00e7\u00e3o CVM n\u00ba 244<\/u>\u201d), que alterou a Resolu\u00e7\u00e3o CVM n\u00ba 193, de 20.10.2023 (\u201c<u>Resolu\u00e7\u00e3o CVM n\u00ba 193<\/u>\u201d), relativa \u00e0 elabora\u00e7\u00e3o e divulga\u00e7\u00e3o de relat\u00f3rio de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade com base no padr\u00e3o internacional emitido pelo <em>International Sustainability Standards Board<\/em> (\u201c<u>ISSB<\/u>\u201d), internalizado no Brasil pelo Comit\u00ea Brasileiro de Pronunciamentos de Sustentabilidade (\u201c<u>CBPS<\/u>\u201d).<\/p><p>A Resolu\u00e7\u00e3o CVM n\u00ba 244 revogou a obrigatoriedade de elabora\u00e7\u00e3o e divulga\u00e7\u00e3o desses relat\u00f3rios pelas companhias abertas a partir dos exerc\u00edcios sociais iniciados em, ou ap\u00f3s, 01.01.2026, mantendo sua ado\u00e7\u00e3o em car\u00e1ter volunt\u00e1rio. A norma tamb\u00e9m estabeleceu, entre outras altera\u00e7\u00f5es, que a entidade que optar pela divulga\u00e7\u00e3o dever\u00e1 mant\u00ea-la por, no m\u00ednimo, tr\u00eas exerc\u00edcios consecutivos e que, a partir de 01.01.2027, a companhia aberta que optar por n\u00e3o arquivar o relat\u00f3rio dever\u00e1 justificar sua decis\u00e3o por meio de comunicado ao mercado.<\/p><p>Nesse contexto, o Of\u00edcio esclareceu, entre outros pontos, que:<\/p><ul><li>(i) <u>escopo da Resolu\u00e7\u00e3o CVM n\u00ba 193<\/u>: o relat\u00f3rio disciplinado pela norma \u00e9 aquele elaborado em observ\u00e2ncia integral ao padr\u00e3o CBPS\/ISSB, acompanhado de declara\u00e7\u00e3o expl\u00edcita e sem reservas de conformidade. Relat\u00f3rios elaborados com base em outros referenciais, como o padr\u00e3o da <em>Global Reporting Initiative<\/em> (\u201c<u>GRI<\/u>\u201d), n\u00e3o est\u00e3o, por si s\u00f3, sujeitos \u00e0 Resolu\u00e7\u00e3o CVM n\u00ba 193;<\/li><\/ul><ul><li>(ii) <u>refer\u00eancias parciais ao padr\u00e3o CBPS\/ISSB<\/u>: express\u00f5es como \u201calinhado\u201d, \u201cbaseado\u201d, \u201cinspirado\u201d ou \u201ccom refer\u00eancia\u201d ao padr\u00e3o CBPS\/ISSB n\u00e3o devem ser utilizadas de forma a sugerir sua observ\u00e2ncia quando n\u00e3o forem cumpridos integralmente os respectivos requisitos. A utiliza\u00e7\u00e3o isolada de informa\u00e7\u00f5es, m\u00e9tricas ou metodologias tamb\u00e9m contempladas pelo padr\u00e3o CBPS\/ISSB n\u00e3o atrai automaticamente a aplica\u00e7\u00e3o da Resolu\u00e7\u00e3o CVM n\u00ba 193, devendo ser consideradas, no caso concreto, a denomina\u00e7\u00e3o e a finalidade do documento, o referencial adotado e a forma de apresenta\u00e7\u00e3o das informa\u00e7\u00f5es;<\/li><\/ul><ul><li>(iii) <u>ades\u00f5es volunt\u00e1rias anteriores<\/u>: a obriga\u00e7\u00e3o de continuidade da divulga\u00e7\u00e3o por, no m\u00ednimo, tr\u00eas exerc\u00edcios n\u00e3o se aplicam \u00e0s companhias que tenham divulgado, ou ainda venham a divulgar em 2026, relat\u00f3rios sob o regime da Resolu\u00e7\u00e3o CVM n\u00ba 193 vigente antes da edi\u00e7\u00e3o da Resolu\u00e7\u00e3o CVM n\u00ba 244. O novo regime passa a ser aplic\u00e1vel \u00e0s companhias que optarem pela divulga\u00e7\u00e3o de informa\u00e7\u00f5es referentes a exerc\u00edcios sociais iniciados em, ou ap\u00f3s, 01.01.2026;<\/li><\/ul><ul><li>(iv) <u>prazos relativos a exerc\u00edcios anteriores a 2026<\/u>: permanecem aplic\u00e1veis os prazos previstos na reda\u00e7\u00e3o anterior da Resolu\u00e7\u00e3o CVM n\u00ba 193. Assim, no caso de entidades cujo exerc\u00edcio social tenha se encerrado em 31.12.2025, eventual divulga\u00e7\u00e3o volunt\u00e1ria referente \u00e0quele exerc\u00edcio poder\u00e1 ser realizada at\u00e9 30.09.2026;<\/li><\/ul><ul><li>(v) <u>flexibiliza\u00e7\u00f5es aplic\u00e1veis \u00e0 ado\u00e7\u00e3o inicial<\/u>: as companhias que aderiram voluntariamente ao regime anterior poder\u00e3o utilizar, at\u00e9 o exerc\u00edcio social de 2026, as flexibiliza\u00e7\u00f5es anteriormente previstas na Resolu\u00e7\u00e3o CVM n\u00ba 193. Caso fa\u00e7am uso dessa extens\u00e3o, dever\u00e3o informar, em nota explicativa, que sua utiliza\u00e7\u00e3o implica desconformidade com as normas CBPS\/ISSB, refletindo essa circunst\u00e2ncia na declara\u00e7\u00e3o de conformidade. Para as companhias que passarem a divulgar o relat\u00f3rio sob o novo regime, as flexibiliza\u00e7\u00f5es poder\u00e3o ser utilizadas apenas no primeiro exerc\u00edcio social de ado\u00e7\u00e3o, nos termos do pr\u00f3prio padr\u00e3o CBPS\/ISSB; e<\/li><\/ul><ul><li>(vi) <u>justificativa para a n\u00e3o divulga\u00e7\u00e3o<\/u>: a partir de 01.01.2027, as companhias abertas que optarem por n\u00e3o arquivar o relat\u00f3rio dever\u00e3o divulgar comunicado ao mercado, at\u00e9 a data de arquivamento das demonstra\u00e7\u00f5es financeiras anuais na CVM, descrevendo os motivos considerados pela Administra\u00e7\u00e3o para a decis\u00e3o. Segundo as \u00e1reas t\u00e9cnicas, a justificativa dever\u00e1 ser clara e objetiva e conter informa\u00e7\u00f5es suficientes para a compreens\u00e3o dos crit\u00e9rios e fatores que fundamentaram a decis\u00e3o, evitando justificativas gen\u00e9ricas ou meramente conclusivas.<\/li><\/ul><p>As orienta\u00e7\u00f5es buscam uniformizar a interpreta\u00e7\u00e3o das altera\u00e7\u00f5es introduzidas pela Resolu\u00e7\u00e3o CVM n\u00ba 244 e conferem especial aten\u00e7\u00e3o \u00e0 forma como refer\u00eancias ao padr\u00e3o CBPS\/ISSB s\u00e3o utilizadas nas divulga\u00e7\u00f5es de sustentabilidade, de modo a evitar que investidores e demais usu\u00e1rios sejam induzidos a concluir pela conformidade com o padr\u00e3o sem que todos os seus requisitos tenham sido observados.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra do Of\u00edcio, podem ser encontradas no site da CVM (<a href=\"http:\/\/www.gov.br\/cvm\">www.gov.br\/cvm<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5a27535 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a27535\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-63a6318\" data-id=\"63a6318\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e01c5c elementor-widget elementor-widget-spacer\" data-id=\"5e01c5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bb153c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8bb153c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8357185 elementor-widget elementor-widget-heading\" data-id=\"8357185\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Jurisprud\u00eancia<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-412c1fe elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"412c1fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Superior Tribunal de Justi\u00e7a<\/b><\/p><p>DIREITO CIVIL. RECURSO ESPECIAL. DESPEJO POR DEN\u00daNCIA VAZIA. LOCA\u00c7\u00c3O COMERCIAL. INDENIZA\u00c7\u00c3O POR ACESS\u00d5ES. CL\u00c1USULA DE REN\u00daNCIA \u00c0 INDENIZA\u00c7\u00c3O POR BENFEITORIAS. BOA-F\u00c9 OBJETIVA. USOS E COSTUMES LOCAT\u00cdCIOS (ART. 113 DO CC). INTERVEN\u00c7\u00c3O M\u00cdNIMA E AUTONOMIA PRIVADA.<br \/><br \/><span style=\"background-color: transparent;\">1. Nas rela\u00e7\u00f5es privadas, devem prevalecer os princ\u00edpios da interven\u00e7\u00e3o m\u00ednima e a excepcionalidade da revis\u00e3o contratual. Al\u00e9m disso, os neg\u00f3cios jur\u00eddicos devem ser interpretados conforme a boa-f\u00e9 e os usos do lugar de sua celebra\u00e7\u00e3o (art. 113 do CC).<br \/><\/span><span style=\"background-color: transparent;\"><br \/>2. A Lei de Loca\u00e7\u00f5es (Lei 8.245\/1991, art. 35) utiliza a express\u00e3o &#8220;benfeitorias&#8221; de forma gen\u00e9rica para disciplinar os haveres do locat\u00e1rio, em conson\u00e2ncia com a praxe do mercado imobili\u00e1rio e com os usos e costumes locat\u00edcios, nos quais a express\u00e3o, em geral, tende a compreender indistintamente as obras e interven\u00e7\u00f5es realizadas no im\u00f3vel.<br \/><\/span><span style=\"background-color: transparent;\"><br \/>3. Na hip\u00f3tese, ambas as partes, no momento da contrata\u00e7\u00e3o, j\u00e1 tinham plena ci\u00eancia da necessidade e da natureza das obras que seriam realizadas para viabilizar a explora\u00e7\u00e3o de atividade empresarial no ramo desportivo. Al\u00e9m disso, as partes estipularam expressamente que o locat\u00e1rio n\u00e3o teria direito \u00e0 indeniza\u00e7\u00e3o ou reten\u00e7\u00e3o por quaisquer benfeitorias, ainda que necess\u00e1rias, as quais ficariam incorporadas ao im\u00f3vel.<br \/><br \/><\/span><span style=\"background-color: transparent;\">4. Recurso especial parcialmente conhecido e, nessa extens\u00e3o, n\u00e3o provido.<\/span><\/p><p>(STJ, Quarta Turma, Recurso Especial n\u00ba 1.899.963\/SP. Relator: Min. Maria Isabel Gallotti. Data de Julgamento: 04.08.2026. Data de publica\u00e7\u00e3o: 01.09.2026).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66734bdc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66734bdc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-168c5e9d\" data-id=\"168c5e9d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c8f4dd7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2c8f4dd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-square-full\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M512 512H0V0h512v512z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u00faltimas not\u00edcias<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ed4af9 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"4ed4af9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;4&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-4 grid-col-tablet-4 grid-col-mobile-4 jet-listing-grid--6082 jet-equal-columns__wrapper\" data-queried-id=\"10471|WP_Post\" data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:{&quot;allowed_query_ids&quot;:[&quot;&quot;],&quot;signature&quot;:&quot;099d999f3ce45203033f33cd7700f0c91bd96b6f06a4ee75edfe013f05e917c2&quot;},&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:6082,&quot;posts_num&quot;:4,&quot;columns&quot;:4,&quot;columns_tablet&quot;:4,&quot;columns_mobile&quot;:4,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;No data was found&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;yes&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:null,&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:false,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;,&quot;_jet_engine_settings_signature&quot;:&quot;8b8efc50db65e7ba40193eaff421e4561e04b1243f56ef28c70b75fe5980d6e5&quot;}}\" data-page=\"1\" data-pages=\"48\" data-listing-source=\"posts\" data-listing-id=\"6082\" data-query-id=\"\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-10528 jet-equal-columns elementor-dcss-4143501473504273\" data-post-id=\"10528\"  ><div class=\"jet-engine-listing-overlay-wrap\" data-url=\"https:\/\/moreiramenezes.com.br\/en\/nova-resolucao-do-conselho-monetario-nacional-restringe-investimentos-de-fidcs-em-direitos-sobre-acoes-judiciais-ou-arbitragem\/\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"6082\" class=\"elementor elementor-6082\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43029eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43029eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d20d3b\" data-id=\"5d20d3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5868778 elementor-widget elementor-widget-image\" data-id=\"5868778\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"1000\" src=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/09\/card-versao-portugues-819x1024.png\" class=\"attachment-large size-large wp-image-10543\" alt=\"\" srcset=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/09\/card-versao-portugues-819x1024.png 819w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/09\/card-versao-portugues-240x300.png 240w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/09\/card-versao-portugues-768x960.png 768w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/09\/card-versao-portugues-10x12.png 10w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/09\/card-versao-portugues.png 1080w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec1118f elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"ec1118f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/categorias\/noticias\/\" rel=\"tag\">Not\u00edcias<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3793b42 elementor-widget elementor-widget-heading\" data-id=\"3793b42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/nova-resolucao-do-conselho-monetario-nacional-restringe-investimentos-de-fidcs-em-direitos-sobre-acoes-judiciais-ou-arbitragem\/\">Nova Resolu\u00e7\u00e3o do Conselho Monet\u00e1rio Nacional restringe investimentos de FIDCs em direitos sobre a\u00e7\u00f5es judiciais ou arbitragem<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a969cee elementor-widget elementor-widget-heading\" data-id=\"a969cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">28.09.2026<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<a href=\"https:\/\/moreiramenezes.com.br\/en\/nova-resolucao-do-conselho-monetario-nacional-restringe-investimentos-de-fidcs-em-direitos-sobre-acoes-judiciais-ou-arbitragem\/\" class=\"jet-engine-listing-overlay-link\"><\/a><\/div><\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-10392 jet-equal-columns elementor-dcss-4143501481555466\" data-post-id=\"10392\"  ><div class=\"jet-engine-listing-overlay-wrap\" data-url=\"https:\/\/moreiramenezes.com.br\/en\/dados-sobre-conselhos-de-administracao-e-conselhos-fiscais-eleitos-nas-assembleias-gerais-ordinarias-de-2026\/\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"6082\" class=\"elementor elementor-6082\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43029eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43029eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d20d3b\" data-id=\"5d20d3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5868778 elementor-widget elementor-widget-image\" data-id=\"5868778\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img 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data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/categorias\/noticias\/\" rel=\"tag\">Not\u00edcias<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3793b42 elementor-widget elementor-widget-heading\" data-id=\"3793b42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/dados-sobre-conselhos-de-administracao-e-conselhos-fiscais-eleitos-nas-assembleias-gerais-ordinarias-de-2026\/\">Dados sobre Conselhos de Administra\u00e7\u00e3o e Conselhos Fiscais eleitos nas Assembleias Gerais Ordin\u00e1rias de 2026<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a969cee elementor-widget elementor-widget-heading\" data-id=\"a969cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">24.07.2026<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<a href=\"https:\/\/moreiramenezes.com.br\/en\/dados-sobre-conselhos-de-administracao-e-conselhos-fiscais-eleitos-nas-assembleias-gerais-ordinarias-de-2026\/\" class=\"jet-engine-listing-overlay-link\"><\/a><\/div><\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-10302 jet-equal-columns elementor-dcss-4143501488208579\" data-post-id=\"10302\"  ><div class=\"jet-engine-listing-overlay-wrap\" data-url=\"https:\/\/moreiramenezes.com.br\/en\/nosso-escritorio-e-reconhecido-pela-chambers-regions-2026\/\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"6082\" class=\"elementor elementor-6082\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43029eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43029eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d20d3b\" data-id=\"5d20d3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5868778 elementor-widget elementor-widget-image\" data-id=\"5868778\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Chambers-2026-1024x1024.png\" class=\"attachment-large size-large wp-image-10304\" alt=\"\" srcset=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Chambers-2026-1024x1024.png 1024w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Chambers-2026-300x300.png 300w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Chambers-2026-150x150.png 150w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Chambers-2026-768x768.png 768w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Chambers-2026-12x12.png 12w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Chambers-2026.png 1080w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec1118f elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"ec1118f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/categorias\/noticias\/\" rel=\"tag\">Not\u00edcias<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3793b42 elementor-widget elementor-widget-heading\" data-id=\"3793b42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/nosso-escritorio-e-reconhecido-pela-chambers-regions-2026\/\">Nosso escrit\u00f3rio \u00e9 reconhecido pela Chambers Regions 2026<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a969cee elementor-widget elementor-widget-heading\" data-id=\"a969cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">24.06.2026<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<a href=\"https:\/\/moreiramenezes.com.br\/en\/nosso-escritorio-e-reconhecido-pela-chambers-regions-2026\/\" class=\"jet-engine-listing-overlay-link\"><\/a><\/div><\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-10255 jet-equal-columns elementor-dcss-4143501494745905\" data-post-id=\"10255\"  ><div class=\"jet-engine-listing-overlay-wrap\" data-url=\"https:\/\/moreiramenezes.com.br\/en\/cvm-altera-resolucao-193-e-revoga-obrigatoriedade-de-divulgacao-de-informacoes-financeiras-relacionadas-a-sustentabilidade\/\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"6082\" class=\"elementor elementor-6082\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43029eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43029eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d20d3b\" data-id=\"5d20d3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5868778 elementor-widget elementor-widget-image\" data-id=\"5868778\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Capa_News-1024x1024.png\" class=\"attachment-large size-large wp-image-10263\" alt=\"\" srcset=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Capa_News-1024x1024.png 1024w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Capa_News-300x300.png 300w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Capa_News-150x150.png 150w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Capa_News-768x768.png 768w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Capa_News-12x12.png 12w, https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2026\/06\/Capa_News.png 1080w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec1118f elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"ec1118f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/categorias\/noticias\/\" rel=\"tag\">Not\u00edcias<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3793b42 elementor-widget elementor-widget-heading\" data-id=\"3793b42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/cvm-altera-resolucao-193-e-revoga-obrigatoriedade-de-divulgacao-de-informacoes-financeiras-relacionadas-a-sustentabilidade\/\">CVM altera Resolu\u00e7\u00e3o 193 e revoga obrigatoriedade de divulga\u00e7\u00e3o de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a969cee elementor-widget elementor-widget-heading\" data-id=\"a969cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">05.06.2026<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<a href=\"https:\/\/moreiramenezes.com.br\/en\/cvm-altera-resolucao-193-e-revoga-obrigatoriedade-de-divulgacao-de-informacoes-financeiras-relacionadas-a-sustentabilidade\/\" class=\"jet-engine-listing-overlay-link\"><\/a><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d516374 elementor-widget elementor-widget-spacer\" data-id=\"5d516374\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Newsletter n\u00ba 144 | Setembro 2026 Download PDF Nesta edi\u00e7\u00e3o: CNJ afasta exig\u00eancia de pagamento pr\u00e9vio de ITCMD em invent\u00e1rios extrajudiciais Em 18.08.2026, o Plen\u00e1rio do Conselho Nacional de Justi\u00e7a &#8211; CNJ decidiu, por unanimidade, afastar a exig\u00eancia de recolhimento pr\u00e9vio do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) como condi\u00e7\u00e3o para a lavratura [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,22],"tags":[],"class_list":["post-10471","post","type-post","status-publish","format-standard","hentry","category-newsletter","category-newsletter-mmm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Newsletter N\u00b0144 - 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=\"https:\/\/moreiramenezes.com.br\/en\/newsletter-n144\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Newsletter N\u00b0144 - Moreira Menezes Martins\" \/>\n<meta property=\"og:description\" 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