{"id":3044,"date":"2020-10-28T02:22:38","date_gmt":"2020-10-28T02:22:38","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=3044"},"modified":"2020-10-28T11:40:12","modified_gmt":"2020-10-28T11:40:12","slug":"newsletter-no-73","status":"publish","type":"post","link":"https:\/\/moreiramenezes.com.br\/en\/newsletter-no-73\/","title":{"rendered":"Newsletter n\u00ba 73"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3044\" class=\"elementor elementor-3044\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28b97719 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"28b97719\" data-element_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 class=\"elementor-column 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elementor-widget elementor-widget-spacer\" data-id=\"15008cb1\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ba77fcd elementor-widget elementor-widget-heading\" data-id=\"6ba77fcd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM EDITA RESOLU\u00c7\u00c3O E REVOGA MAIS 24 NORMAS EM DESUSO<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47690448 elementor-widget elementor-widget-text-editor\" data-id=\"47690448\" data-element_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<p class=\"p1\">Em 30.09.2020 a Comiss\u00e3o de Valores Imobili\u00e1rios &#8211; CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 7\/2020, que revogou atos normativos e outros atos sem car\u00e1ter normativo como parte do processo de revis\u00e3o e consolida\u00e7\u00e3o previsto no Decreto n\u00ba 10.139\/2019 (\u201c<span class=\"s1\">ICVM n\u00ba 7\/2020<\/span>\u201d).<\/p><p class=\"p1\">Com a publica\u00e7\u00e3o da ICVM n\u00ba 7\/2020, os seguintes atos foram revogados:<\/p><ol><li><span class=\"s1\">Instru\u00e7\u00e3o CVM n\u00ba 218\/1994<\/span> &#8211; disp\u00f5e sobre a aplica\u00e7\u00e3o de recursos administrados pelas bolsas de valores e pelas empresas de liquida\u00e7\u00e3o e cust\u00f3dia;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 31\/1986<\/span> \u2013 esclarece acerca dos efeitos a serem considerados na aplica\u00e7\u00e3o do Decreto Lei n\u00ba 2.284\/1986, bem como dos crit\u00e9rios a serem observados na convers\u00e3o em cruzados dos valores estipulados em cruzeiros, nas hip\u00f3teses indicadas na delibera\u00e7\u00e3o;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 81\/1989<\/span> &#8211; veda a abertura de novas s\u00e9ries de op\u00e7\u00f5es com a\u00e7\u00f5es com vencimento em agosto ou em data posterior, bem como a abertura de contratos no mercado futuro de \u00edndices, com vencimentos posteriores ao m\u00eas de agosto\/1989;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 86\/1990<\/span> \u2013 intima as companhias abertas a prestar \u00e0 CVM informa\u00e7\u00f5es espec\u00edficas, no prazo de 3 dias \u00fateis, contados da publica\u00e7\u00e3o da delibera\u00e7\u00e3o. Dentre as informa\u00e7\u00f5es requeridas, pode-se mencionar a quantidade de a\u00e7\u00f5es representativas do Capital Social em 16.03.1990;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 107\/1991<\/span> &#8211; esclarece acerca dos efeitos a serem considerados na aplica\u00e7\u00e3o da Lei n\u00ba 8.177\/1991;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 171\/1994<\/span> &#8211; esclarece acerca das disposi\u00e7\u00f5es contidas nos artigos 52 da Lei n\u00ba 8.212\/1991 e 942 do Decreto n\u00ba 1.041\/1994;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 461\/2003<\/span> &#8211; disp\u00f5e sobre o novo conceito de valor mobili\u00e1rio e sua aplica\u00e7\u00e3o aos fundos de investimento;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 520\/2007<\/span> &#8211; disp\u00f5e sobre a audi\u00eancia p\u00fablica e a aceita\u00e7\u00e3o pela CVM dos pronunciamentos t\u00e9cnicos emitidos pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis \u2013 CPC;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 613\/2009<\/span> &#8211; aprova a Interpreta\u00e7\u00e3o T\u00e9cnica ICPC 03 do Comit\u00ea de Pronunciamentos Cont\u00e1beis, que trata de aspectos complementares das opera\u00e7\u00f5es de arrendamento mercantil;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 614\/2009<\/span> &#8211; altera dispositivos da Instru\u00e7\u00e3o CVM n\u00ba 481\/2009;<\/li><li><span class=\"s1\">Delibera\u00e7\u00e3o CVM n\u00ba 615\/2009<\/span> &#8211; aprova a Interpreta\u00e7\u00e3o T\u00e9cnica ICPC 05 do Comit\u00ea de Pronunciamentos Cont\u00e1beis, que trata do pronunciamento t\u00e9cnico CPC 10 &#8211; Pagamento Baseado em A\u00e7\u00f5es &#8211; Transa\u00e7\u00f5es de A\u00e7\u00f5es do Grupo e em Tesouraria;<\/li><li><span class=\"s1\">Nota Explicativa CVM n\u00ba 9\/1978<\/span> \u2013 disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 04\/1978, que trata das normas relativas ao registro de Auditor Independente na CVM;<\/li><li><span class=\"s1\">Nota Explicativa CVM n\u00ba 21\/1980<\/span> &#8211; disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 15\/1980, que trata das normas e procedimentos para elabora\u00e7\u00e3o de demonstra\u00e7\u00f5es financeiras consolidadas de companhia aberta e de sociedade de comando de grupo de sociedades que inclua companhia aberta;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 38\/1984<\/span> &#8211; disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 38\/1984, que trata do exerc\u00edcio da atividade de auditoria independente no \u00e2mbito do Mercado de Valores Mobili\u00e1rios \u2013 compreendendo a auditoria independente das companhias abertas, dos grupos de sociedades que incluam companhia aberta e das institui\u00e7\u00f5es, sociedades ou empresas que integram o sistema de distribui\u00e7\u00e3o e intermedia\u00e7\u00e3o de valores mobili\u00e1rios;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 58\/1986<\/span> &#8211; disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 58\/1986, que trata da contabiliza\u00e7\u00e3o das companhias abertas que exploram a atividade de arrendamento mercantil;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 64\/1987<\/span> &#8211; disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 64\/1987, que trata das demonstra\u00e7\u00f5es cont\u00e1beis complementares em moeda de capacidade aquisitiva constante;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 72\/1987<\/span> \u2013 disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 72\/1987, que trata da atualiza\u00e7\u00e3o monet\u00e1ria de dividendos;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 97\/1989<\/span> &#8211; disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 97\/1989, que altera dispositivos da Instru\u00e7\u00e3o CVM n\u00ba 64\/1987;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 108\/1989<\/span> &#8211; disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 108\/1989, que trata das altera\u00e7\u00f5es introduzidas na Instru\u00e7\u00e3o CVM n\u00ba 64\/1987;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 118\/1990<\/span> &#8211; disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 118\/1990, que trata dos procedimentos para elabora\u00e7\u00e3o das informa\u00e7\u00f5es trimestrais (ITRs) das companhias abertas, a partir dos per\u00edodos encerrados que inclu\u00edrem o m\u00eas de marco de 1990, e d\u00e1 provid\u00eancias com vistas \u00e0 evidencia\u00e7\u00e3o dos efeitos produzidos pela Lei n\u00ba 8033\/1990;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 192\/1992<\/span> \u2013 disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 192\/1992, que trata do ajuste a valor presente e atualiza\u00e7\u00e3o monet\u00e1ria nos registros cont\u00e1beis na forma societ\u00e1ria, para o pleno atendimento aos Princ\u00edpios Fundamentais de Contabilidade, e d\u00e1 outras provid\u00eancias;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 204\/1993<\/span> &#8211; disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 204\/1993, que altera, consolida e revoga as Instru\u00e7\u00f5es CVM n\u00b0 4\/1978, n\u00b0 38\/1984 e n\u00b0 145\/1991, que disp\u00f5e sobre o registro de auditores independentes para os fins previstos na Lei n\u00b0 6.385\/1976, definindo os deveres e responsabilidades quando no exerc\u00edcio da atividade no \u00e2mbito do Mercado de Valores Mobili\u00e1rios, bem como os casos em que o registro pode ser recusado, suspenso ou cancelado;<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 206\/1994<\/span> \u2013 disp\u00f5e sobre a elabora\u00e7\u00e3o e divulga\u00e7\u00e3o de informa\u00e7\u00f5es pelas institui\u00e7\u00f5es administradoras dos Fundos de Investimento Imobili\u00e1rio, para o mercado de valores mobili\u00e1rios e encaminhamento \u00e0 CVM; e<\/li><li><span class=\"s1\">Nota Explicativa \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 235\/1995<\/span> &#8211; disp\u00f5e sobre a Instru\u00e7\u00e3o CVM n\u00ba 235\/1995, que trata da evidencia\u00e7\u00e3o do valor de mercado dos instrumentos financeiros pelas companhias abertas.<\/li><\/ol><p>\u00a0<\/p><p class=\"p1\">Maiores informa\u00e7\u00f5es, bem como o texto integral da Resolu\u00e7\u00e3o, podem ser encontrados no <i>site<\/i> da CVM (www.cvm.gov.br).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56c5c3ba elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"56c5c3ba\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/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-30a4527f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30a4527f\" data-element_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-3489e394\" data-id=\"3489e394\" data-element_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-190dc07e elementor-widget elementor-widget-heading\" data-id=\"190dc07e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM LAN\u00c7A APLICATIVO COM INFORMA\u00c7\u00d5ES CADASTRAIS DE REGULADOS<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2825f046 elementor-widget elementor-widget-text-editor\" data-id=\"2825f046\" data-element_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<p class=\"p1\">Em 05.10.2020, na abertura da Semana Mundial do Investidor (<i>World Investor Week \u2013 WIW<\/i>), a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM lan\u00e7ou o aplicativo CVM Digital.<\/p><p class=\"p1\">Segundo informado pela autarquia, o objetivo do desenvolvimento do aplicativo \u00e9 aproximar a CVM do p\u00fablico em geral, possibilitando um r\u00e1pido, f\u00e1cil e claro acesso a informa\u00e7\u00f5es relativas ao mercado de valores mobili\u00e1rios.<\/p><p class=\"p1\">Em um primeiro momento, o aplicativo CVM Digital ter\u00e1 como funcionalidade apenas a consulta de informa\u00e7\u00f5es sobre participantes autorizados a atuar no mercado (companhias abertas, auditores independentes, corretoras, dentre outros).<\/p><p class=\"p1\">N\u00e3o obstante, a CVM informou que j\u00e1 est\u00e1 em fase de an\u00e1lise a implementa\u00e7\u00e3o de outros recursos, incluindo a consulta a informa\u00e7\u00f5es sobre fundos de investimento, abertura e acompanhamento de chamados no Servi\u00e7o de Atendimento ao Cidad\u00e3o e acesso ao sistema de visualiza\u00e7\u00e3o e acompanhamento de processos (sancionadores ou n\u00e3o) da CVM (\u201cSistema SEI\u201d).<\/p><p class=\"p1\">O aplicativo est\u00e1 dispon\u00edvel para <i>download<\/i> nas lojas de aplicativos da Google e da Apple. Maiores informa\u00e7\u00f5es podem ser encontradas no <i>site<\/i> da CVM (www.cvm.gov.br).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4325bd40 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4325bd40\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/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-6c1f7012 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c1f7012\" data-element_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-2f20f83a\" data-id=\"2f20f83a\" data-element_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-977b49a elementor-widget elementor-widget-heading\" data-id=\"977b49a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM DIVULGA OF\u00cdCIO SOBRE ATUALIZA\u00c7\u00c3O DO SISTEMA EMPRESAS.NET<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6826d907 elementor-widget elementor-widget-text-editor\" data-id=\"6826d907\" data-element_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<p class=\"p1\">Em 21.09.2020 a Superintend\u00eancia de Rela\u00e7\u00f5es com Empresas \u2013 SEP da Comiss\u00e3o <span class=\"s1\">de Valores Mobili\u00e1rios &#8211; CVM divulgou o Of\u00edcio Circular n\u00ba 8\/2020\/CVM\/SEP, q<\/span>ue tem por objetivo informar \u00e0s companhias abertas e estrangeiras os detalhes a respeito da vers\u00e3o 17.0 do Sistema Empresas.NET, utilizado para o envio de informa\u00e7\u00f5es \u00e0 CVM <span class=\"s1\">(\u201c<\/span><span class=\"s2\">Of\u00edcio<\/span><span class=\"s1\">\u201d).<\/span><\/p><p class=\"p1\">No Of\u00edcio, a SEP alerta que a partir do dia 01.11.2020, somente ser\u00e3o aceitos formul\u00e1rios gerados pela vers\u00e3o 17.0 do Sistema Empresas.NET.<\/p><p class=\"p1\">A SEP tamb\u00e9m informa que os formul\u00e1rios existentes na vers\u00e3o anterior do sistema que ainda n\u00e3o tenham sido entregues devem ser armazenados por meio da fun\u00e7\u00e3o \u201c<i>Backup<\/i>\u201d e, uma vez instalada a nova vers\u00e3o pelo participante do mercado, poder\u00e3o ser recuperados atrav\u00e9s da fun\u00e7\u00e3o \u201cImportar\u201d.<\/p><p class=\"p1\">Com a atualiza\u00e7\u00e3o, as seguintes funcionalidades foram acrescentadas ao Sistema Empresas.NET:<\/p><ol><li>implanta\u00e7\u00e3o de novo plano de contas para utiliza\u00e7\u00e3o por parte das institui\u00e7\u00f5es financeiras a partir do encerramento do 3\u00ba trimestre de 2020;<\/li><li>aprimoramento no processo de importa\u00e7\u00e3o de dados e no preenchimento das demonstra\u00e7\u00f5es financeiras nos formul\u00e1rios de \u201cinforma\u00e7\u00f5es trimestrais (ITR)\u201d e \u201cdemonstra\u00e7\u00f5es financeiras padronizadas (DFP)\u201d \u2013 especialmente com a implanta\u00e7\u00e3o de ferramenta de apura\u00e7\u00e3o autom\u00e1tica de somat\u00f3rios;<\/li><li>exclus\u00e3o do quadro \u201cProventos em Dinheiro\u201d nos formul\u00e1rios ITR e DFP;<\/li><li>aprimoramento na gera\u00e7\u00e3o de relat\u00f3rios, notadamente quanto ao cabe\u00e7alho dos formul\u00e1rios \u201cficha cadastral (FCa)\u201d, \u201cformul\u00e1rio de refer\u00eancia (FRe)\u201d, ITR e DFP;<\/li><li>implanta\u00e7\u00e3o da funcionalidade \u201cCarregar arquivos em lote\u201d que permite, em uma \u00fanica tela, a importa\u00e7\u00e3o de todos os arquivos \u201c.pdf\u201d necess\u00e1rio ao FRe;<\/li><li>possibilidade de ordena\u00e7\u00e3o, em tela, das informa\u00e7\u00f5es do quadro 12.5\/6 do FRe; e<\/li><li>inclus\u00e3o da aba \u201cCondena\u00e7\u00f5es\u201d na tela \u201ccadastro de pessoas\u201d do FRe, para o aproveitamento dessa informa\u00e7\u00e3o em todos os quadros do FRe em que ela se aplique.<\/li><\/ol><p>\u00a0<\/p><p class=\"p1\">O <i>download<\/i> da vers\u00e3o atualizada e as especifica\u00e7\u00f5es t\u00e9cnicas para a instala\u00e7\u00e3o est\u00e3o dispon\u00edveis nos <i>sites<\/i> da CVM e da B3 S.A. \u2013 Brasil, Bolsa, Balc\u00e3o (\u201cB3\u201d) desde o dia 05.10.2020.<\/p><p class=\"p1\">D\u00favidas referentes \u00e0 instala\u00e7\u00e3o, utiliza\u00e7\u00e3o e funcionamento do Sistema Empresas.NET, assim como o relato de problemas ou dificuldades no envio de documentos, devem ser encaminhados \u00e0 Superintend\u00eancia de Emissores da B3, preferencialmente para o endere\u00e7o de e-mail \u201cemissores.empresas@b3.com.br\u201d.<\/p><p class=\"p1\">Maiores informa\u00e7\u00f5es, bem como o texto integral do Of\u00edcio, podem ser encontradas no <i>site<\/i> da CVM (http:\/\/www.cvm.gov.br) e no <i>site <\/i>da B3 (http:\/\/www.b3.com.br).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e7af41 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"46e7af41\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/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-2c993733 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c993733\" data-element_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-2e648b0b\" data-id=\"2e648b0b\" data-element_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-51d24684 elementor-widget elementor-widget-heading\" data-id=\"51d24684\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">DELIBERA\u00c7\u00c3O PERMITE QUE \u00c1REA T\u00c9CNICA DA CVM CONCEDA DISPENSA EM REGRA DE OFERTAS<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46cd7a7a elementor-widget elementor-widget-text-editor\" data-id=\"46cd7a7a\" data-element_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<p class=\"p1\">Em 16.09.2020 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Delibera\u00e7\u00e3o CVM n\u00ba 866\/2020, que delega compet\u00eancia \u00e0 Superintend\u00eancia de Registro de Valores Mobili\u00e1rios \u2013 SRE para dispensar, sob determinadas condi\u00e7\u00f5es, o cumprimento do requisito previsto no art. 55 da Instru\u00e7\u00e3o CVM n\u00ba 400\/2003 (\u201c<span class=\"s1\">ICVM n\u00ba 400\/2003<\/span>\u201d), no \u00e2mbito das ofertas p\u00fablicas de distribui\u00e7\u00e3o de a\u00e7\u00f5es (\u201c<span class=\"s1\">Delibera\u00e7\u00e3o<\/span>\u201d).<\/p><p class=\"p1\">O art. 55 da ICVM n\u00ba 400\/2003 (a qual disp\u00f5e sobre as ofertas p\u00fablicas de distribui\u00e7\u00e3o de valores mobili\u00e1rios nos mercados prim\u00e1rio e secund\u00e1rio), prev\u00ea que, em casos de distribui\u00e7\u00e3o com excesso de demanda superior em 1\/3 em rela\u00e7\u00e3o \u00e0 quantidade de valores mobili\u00e1rios ofertada, \u00e9 vedada a coloca\u00e7\u00e3o de valores mobili\u00e1rios em controladores ou administradores das institui\u00e7\u00f5es intermedi\u00e1rias e da emissora ou outras pessoas vinculadas \u00e0 emiss\u00e3o e distribui\u00e7\u00e3o, bem como seus c\u00f4njuges ou companheiros, seus ascendentes, descendentes e colaterais at\u00e9 o 2\u00ba grau.<\/p><p class=\"p1\">Nesse sentido, a Delibera\u00e7\u00e3o aborda o contexto de oferta priorit\u00e1ria destinada aos acionistas da entidade controladora da emissora das a\u00e7\u00f5es objeto da oferta p\u00fablica. No entendimento da CVM, \u00e9 cada vez mais frequente a utiliza\u00e7\u00e3o de ofertas priorit\u00e1rias nas estrutura\u00e7\u00f5es de ofertas de distribui\u00e7\u00e3o de a\u00e7\u00f5es, com diferentes tipos de p\u00fablico alvo priorit\u00e1rio, apartadas de outras tranches.<\/p><p class=\"p1\">Uma vez que o teor da Delibera\u00e7\u00e3o CVM n\u00ba 476\/2005 \u2013 que delega compet\u00eancia \u00e0 SRE para manifesta\u00e7\u00e3o sobre pedido de dispensa do cumprimento do disposto no art. 55 da ICVM n\u00ba 400\/2003 \u2013 n\u00e3o \u00e9 extens\u00edvel aos casos de oferta priorit\u00e1ria destinada aos acionistas da entidade controladora da emissora, o Colegiado teve oportunidade de apreciar dois casos de pedidos de dispensa em situa\u00e7\u00f5es semelhantes.<\/p><p class=\"p1\">Nesse contexto, o Colegiado da CVM deliberou o seguinte: delegar compet\u00eancia \u00e0 SRE para dispensar o cumprimento do requisito disposto no art. 55 da ICVM n\u00ba 400\/2003, no \u00e2mbito de ofertas priorit\u00e1rias a acionistas da entidade controladora da emissora das a\u00e7\u00f5es objeto da oferta p\u00fablica, desde que as precau\u00e7\u00f5es adotadas pelo ofertante e pela institui\u00e7\u00e3o l\u00edder da distribui\u00e7\u00e3o, a ju\u00edzo do Superintendente, sejam suficientes para mitigar as possibilidades de favorecimento e utiliza\u00e7\u00e3o de informa\u00e7\u00e3o para obten\u00e7\u00e3o de vantagem indevida, observados os crit\u00e9rios utilizados pelo Colegiado.<\/p><p class=\"p1\">Para fins de refer\u00eancia, destacou-se as seguintes precau\u00e7\u00f5es que t\u00eam sido consideradas suficientes no entendimento do Colegiado da CVM, sem preju\u00edzo de outras que venham a ser aceitas pelo Colegiado:<\/p><ol><li>deslocamento da data de t\u00e9rmino dos pedidos de reserva efetuados por pessoas vinculadas para data que anteceder, no m\u00ednimo, sete dias \u00fateis ao encerramento da coleta de inten\u00e7\u00f5es de investimento (<i>bookbuilding<\/i>);<\/li><li>sujei\u00e7\u00e3o dos pedidos de reserva estritamente ao limite proporcional de investimento, determinado pela participa\u00e7\u00e3o de cada investidor no capital da controladora, sem a possibilidade de cess\u00e3o de prioridade; e<\/li><li>sujei\u00e7\u00e3o \u00e0s demais condi\u00e7\u00f5es eventualmente estabelecidas na oferta priorit\u00e1ria, tais como restri\u00e7\u00f5es \u00e0 participa\u00e7\u00e3o atrav\u00e9s de uma \u00fanica institui\u00e7\u00e3o intermedi\u00e1ria e condi\u00e7\u00f5es de desist\u00eancia que n\u00e3o dependam de sua \u00fanica vontade.<\/li><\/ol><p>\u00a0<\/p><p class=\"p1\">Maiores informa\u00e7\u00f5es, bem como o texto integral da Delibera\u00e7\u00e3o, podem ser encontrados no <i>site<\/i> da CVM (www.cvm.gov.br).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c280234 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6c280234\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/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-3305203 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3305203\" data-element_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-f08be21\" data-id=\"f08be21\" data-element_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-f078586 elementor-widget elementor-widget-heading\" data-id=\"f078586\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM ORIENTA COMPANHIAS EM RELA\u00c7\u00c3O A PEDIDOS DE REGISTRO DE OFERTAS P\u00daBLICAS<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57beeaa elementor-widget elementor-widget-text-editor\" data-id=\"57beeaa\" data-element_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<p class=\"p2\">Em 09.10.2020 a Superintend\u00eancia de Registro de Valores Mobili\u00e1rios \u2013 SRE da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou o Of\u00edcio Circular n\u00ba 05\/2020\/CVM\/SRE, que visa refor\u00e7ar orienta\u00e7\u00f5es j\u00e1 prestadas ao mercado \u00e0 respeito da condu\u00e7\u00e3o do processo de pedido de registro de ofertas p\u00fablicas, atendendo aos requisitos previstos na Instru\u00e7\u00e3o CVM 400\/2003 (\u201c<span class=\"s1\">ICVM n\u00ba 400\/2003<\/span>\u201d) (\u201c<span class=\"s1\">Of\u00edcio<\/span>\u201d).<\/p><p class=\"p2\">Segundo o Of\u00edcio s\u00f3 ser\u00e3o aceitos os atos societ\u00e1rios que aprovam a distribui\u00e7\u00e3o p\u00fablica dos valores mobili\u00e1rios objetos da oferta ap\u00f3s seu devido arquivamento e publica\u00e7\u00e3o perante a junta comercial competente. Afasta-se a admissibilidade de atos societ\u00e1rios em forma de minuta e n\u00e3o arquivados, com exce\u00e7\u00e3o dos registros submetidos ao tratamento reservado, disciplinado pela Delibera\u00e7\u00e3o CVM n\u00ba 809\/2019.<\/p><p class=\"p2\">Em rela\u00e7\u00e3o \u00e0s altera\u00e7\u00f5es volunt\u00e1rias, o Of\u00edcio informa que estas devem ser implementadas em casos excepcionais como a ocorr\u00eancia de fatos imprevis\u00edveis, na qual seria permitido \u00e0 modifica\u00e7\u00e3o da oferta, com base no art. 25 da ICVM n\u00ba 400\/2003.<\/p><p class=\"p2\">No mesmo sentido, o Of\u00edcio solicita que n\u00e3o sejam utilizadas reda\u00e7\u00f5es alternativas, que por vezes s\u00e3o capazes de gerar controv\u00e9rsias, culminando em modifica\u00e7\u00e3o da oferta.<\/p><p class=\"p2\">Em rela\u00e7\u00e3o ao hor\u00e1rio para protocolo de documentos, a SRE estabelece que, para fins de in\u00edcio de contagem de prazos, a data de protocolo somente ser\u00e1 considerada o primeiro dia do prazo se este for realizado at\u00e9 \u00e0s 18h. Ap\u00f3s este hor\u00e1rio, o protocolo ser\u00e1 considerado feito no primeiro dia \u00fatil seguinte.<\/p><p class=\"p2\">O Of\u00edcio reitera, ainda, o pedido de que sejam informados por <i>e-mail<\/i> os protocolos referentes ao cumprimento de exig\u00eancias e de v\u00edcios san\u00e1veis.<\/p><p class=\"p2\">A SRE solicita que os documentos protocolados sejam nomeados de forma a facilitar sua identifica\u00e7\u00e3o, seguindo o padr\u00e3o contido no Of\u00edcio Circular n\u00ba 01\/2020\/CVM\/SRE, pelo qual nos nomes dos arquivos encaminhados via <i>e-mail<\/i> deve ser informado o n\u00famero do anexo que consta na peti\u00e7\u00e3o e o nome do anexo, n\u00e3o podendo ultrapassar 40 caracteres.<\/p><p class=\"p2\">Por fim, a SRE informa que o Of\u00edcio detalha orienta\u00e7\u00f5es j\u00e1 contidas no Of\u00edcio Circular n\u00ba 01\/2020\/CVM\/SRE e n\u00e3o apresenta inova\u00e7\u00f5es quanto \u00e0s obriga\u00e7\u00f5es previstas na Instru\u00e7\u00f5es ICVM n\u00ba 400\/2003.<\/p><p class=\"p2\">Maiores informa\u00e7\u00f5es, bem como o texto integral do Of\u00edcio, podem ser encontrados no <i>site<\/i> da CVM (www.cvm.gov.br).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8d858b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f8d858b\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/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-6b4c916 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b4c916\" data-element_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-50806ca\" data-id=\"50806ca\" data-element_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-b93be50 elementor-widget elementor-widget-heading\" data-id=\"b93be50\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM DIVULGA AUDI\u00caNCIA P\u00daBLICA SOBRE MUDAN\u00c7AS NAS REGRAS DE AUDITORES INDEPENDENTES<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-855dc8d elementor-widget elementor-widget-text-editor\" data-id=\"855dc8d\" data-element_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<p class=\"p1\">Em 13.10.2020 a Superintend\u00eancia de Desenvolvimento de Mercado \u2013 SDM da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgou o Edital de Audi\u00eancia P\u00fablica SDM n\u00ba 07\/2020 (\u201c<span class=\"s1\">Edital<\/span>\u201d), submetendo \u00e0 audi\u00eancia p\u00fablica a minuta de Resolu\u00e7\u00e3o que tem por objeto promover altera\u00e7\u00f5es na Instru\u00e7\u00e3o CVM n\u00ba 308\/1999 (\u201c<span class=\"s1\">ICVM n\u00ba 308<\/span>\u201d e \u201c<span class=\"s1\">Minuta<\/span>\u201d, respectivamente).<\/p><p class=\"p1\">A reforma na disciplina do tema proposta pela CVM no \u00e2mbito da Minuta tem por principal objetivo eliminar dois requisitos que a ICVM n\u00ba 308 imp\u00f5e aos auditores independentes constitu\u00eddos como pessoa jur\u00eddica (\u201c<span class=\"s1\">AIPJ<\/span>\u201d).<\/p><p class=\"p1\">O primeiro requisito que se prop\u00f5e que seja extinto diz respeito \u00e0 exig\u00eancia hoje existente de que o AIPJ se organize sob o tipo societ\u00e1rio de sociedade simples pura. Nos termos do Edital, apesar de a Procuradoria Federal Especializada da CVM ter conclu\u00eddo que AIPJs s\u00e3o sociedades uniprofissionais, de car\u00e1ter n\u00e3o-empres\u00e1rio, os arts. 983 e 1.093 a 1.092 do C\u00f3digo Civil permitiriam \u00e0 sociedade simples adotar a forma de outros tipos societ\u00e1rios.<\/p><p class=\"p1\">Por essa raz\u00e3o, a CVM tem interesse em saber se, nesse cen\u00e1rio, os participantes do mercado vislumbram alguma raz\u00e3o pela qual seja necess\u00e1rio ou conveniente prever na regula\u00e7\u00e3o a ado\u00e7\u00e3o da forma de sociedade simples pura \u2013 ou qualquer outro regime societ\u00e1rio espec\u00edfico \u2013 aos AIPJs.<\/p><p class=\"p1\">J\u00e1 o segundo requisito se refere \u00e0 atual necessidade de previs\u00e3o, no ato constitutivo do AIPJ, de que n\u00e3o apenas a pessoa jur\u00eddica responder\u00e1 pela repara\u00e7\u00e3o de danos causados a terceiros no exerc\u00edcio da atividade profissional, mas tamb\u00e9m seus s\u00f3cios responder\u00e3o de forma solid\u00e1ria e ilimitadamente pelas obriga\u00e7\u00f5es sociais, depois de esgotados os bens da sociedade.<\/p><p class=\"p1\">Nesse contexto, o Edital apresenta as raz\u00f5es hist\u00f3ricas que justificam a ado\u00e7\u00e3o de um regime de responsabilidade mais rigoroso aos s\u00f3cios de AIPJs. A autarquia pondera que alguns <span class=\"s2\">estudos indicam que reformas legislativas realizadas no exterior com a limita\u00e7\u00e3o da responsabilidade<\/span> dos s\u00f3cios de AIPJs resultam em piora na qualidade da informa\u00e7\u00e3o cont\u00e1bil; ao mesmo tempo em que podem ser apontados benef\u00edcios da limita\u00e7\u00e3o de responsabilidade pessoal, como a redu\u00e7\u00e3o de barreiras que dificultam o crescimento de sociedades de auditoria de menor porte ou o ingresso de novos agentes no mercado.<\/p><p class=\"p1\">De modo a compatibilizar tais pontos de vistas, foi proposta na Minuta que o AIPJ, ao optar por tipo societ\u00e1rio que limite a responsabilidade de seus s\u00f3cios, indique a ado\u00e7\u00e3o de eventuais medidas adicionais com objetivo de mitigar os riscos de preju\u00edzos a terceiros decorrentes de atos praticados com culpa ou dolo na presta\u00e7\u00e3o dos servi\u00e7os de auditoria.<\/p><p class=\"p1\">Finalmente, a Minuta prop\u00f5e a inclus\u00e3o das <span class=\"s3\">demonstra\u00e7\u00f5es cont\u00e1beis entre as informa\u00e7\u00f5es que os auditores independentes devem encaminhar \u00e0 Autarquia, seja por ocasi\u00e3o do pedido de registro, seja anualmente. No entendimento da CVM, esse dado pode contribuir para a otimiza\u00e7\u00e3o de suas atividades de supervis\u00e3o do mercado de capitais e abrange apenas as demonstra\u00e7\u00f5es j\u00e1 ordinariamente produzidas pelos auditores, sem a necessidade de verifica\u00e7\u00e3o por terceiros ou de adapta\u00e7\u00f5es do conte\u00fado das demonstra\u00e7\u00f5es para o fim de atender \u00e0 exig\u00eancia proposta.<\/span><\/p><p class=\"p1\">Sugest\u00f5es e coment\u00e1rios dever\u00e3o ser encaminhados, por escrito, at\u00e9 o dia 27.11.2020 \u00e0 SDM, preferencialmente para o endere\u00e7o de e-mail \u201c<a href=\"mailto:audpublicaSDM0720@cvm.gov.br\">audpublicaSDM0720@cvm.gov.br<\/a>\u201d.<\/p><p class=\"p1\">Maiores informa\u00e7\u00f5es, bem como o texto integral da Minuta e do Edital, podem ser encontrados no <i>site<\/i> da CVM (<span class=\"s1\">www.cvm.gov.br<\/span>).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1db09f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c1db09f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/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-af4ba3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af4ba3e\" data-element_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-0370f06\" data-id=\"0370f06\" data-element_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-0f6b734 elementor-widget elementor-widget-heading\" data-id=\"0f6b734\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM REGULAMENTA DISTRIBUI\u00c7\u00c3O P\u00daBLICA DE LETRAS FINANCEIRAS E LETRAS IMOBILI\u00c1RIAS GARANTIDAS<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07ae441 elementor-widget elementor-widget-text-editor\" data-id=\"07ae441\" data-element_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<p class=\"p1\">Em 14.10.2020 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 8\/2020, que altera dispositivos das Instru\u00e7\u00f5es CVM n\u00ba 400\/2003, 476\/2009, 480\/2009 e 541\/2013 e revoga a Instru\u00e7\u00e3o CVM n\u00ba 569\/2015, promovendo a revis\u00e3o das regras de ofertas p\u00fablicas de distribui\u00e7\u00e3o de Letras Financeiras (LFs), Letras Imobili\u00e1rias Garantidas (LIGs) e Certificado de Opera\u00e7\u00f5es Estruturadas (COE) (\u201c<span class=\"s1\">Resolu\u00e7\u00e3o<\/span>\u201d).<\/p><p class=\"p1\">As LFs s\u00e3o t\u00edtulos de renda fixa emitidos por institui\u00e7\u00f5es financeiras com a finalidade de captar recursos de longo prazo, dado que t\u00eam vencimento superior a dois anos e costumam oferecer rentabilidade superior \u00e0 das demais aplica\u00e7\u00f5es financeiras de curto prazo.<\/p><p class=\"p1\">Por sua vez, as LIGs s\u00e3o t\u00edtulos lastreados por cr\u00e9ditos imobili\u00e1rios que podem ser emitidos por bancos, caixas econ\u00f4micas, sociedades de cr\u00e9dito, financiamento ou investimento, companhias hipotec\u00e1rias e associa\u00e7\u00e3o de poupan\u00e7a e empr\u00e9stimo. A LIG conta com uma carteira de ativos que servem de lastro e garantem os t\u00edtulos, se tornando patrim\u00f4nio apartado da instru\u00e7\u00e3o emissora.<\/p><p class=\"p1\">J\u00e1 o COE \u00e9 um instrumento de investimento emitido por institui\u00e7\u00f5es financeiras que mescla elementos da renda fixa e renda var\u00e1vel. Pode ser considerada a vers\u00e3o brasileira das <i>Structured Notes<\/i>.<\/p><p class=\"p1\">A Resolu\u00e7\u00e3o altera a estrutura atualmente existente para a oferta p\u00fablica dos t\u00edtulos acima mencionados no Brasil.<\/p><p class=\"p1\">A principal altera\u00e7\u00e3o consiste na dispensa da necessidade de registro da oferta na CVM. Para tanto, a oferta p\u00fablica de LFs, LIGs e COEs dever\u00e3o ser realizadas por institui\u00e7\u00f5es intermedi\u00e1rias habilitadas a atuar como integrantes do sistema de distribui\u00e7\u00e3o de valores mobili\u00e1rios.<\/p><p class=\"p1\">Por outro lado, \u00e9 tamb\u00e9m dispensada a exig\u00eancia de contrata\u00e7\u00e3o de intermedi\u00e1rios integrantes do sistema de distribui\u00e7\u00e3o de valores mobili\u00e1rios para a emiss\u00e3o dos referidos t\u00edtulos, desde que sejam emitidos por:<\/p><ol><li>bancos comerciais, caixas econ\u00f4micas ou bancos m\u00faltiplos sem carteira de investimento, no caso do COE;<\/li><li>bancos m\u00faltiplos sem carteira de investimento, bancos comerciais, bancos de desenvolvimento, sociedades de cr\u00e9dito, financiamento e investimento, caixas econ\u00f4micas, companhias hipotec\u00e1rias, sociedades de cr\u00e9dito imobili\u00e1rio, cooperativas de cr\u00e9dito e pelo BNDES, no caso das LFs; e<\/li><li>bancos m\u00faltiplos sem carteira de investimento, bancos comerciais, sociedades de cr\u00e9dito, financiamento e investimento, caixas econ\u00f4micas, companhias hipotec\u00e1rias, associa\u00e7\u00f5es de poupan\u00e7a e empr\u00e9stimo e cooperativas de cr\u00e9dito, no caso das LIGs.<\/li><\/ol><p>\u00a0<\/p><p class=\"p1\">A Resolu\u00e7\u00e3o determina, ainda, que o emissor deve elaborar um Documento de Informa\u00e7\u00f5es Essenciais \u2013 DIE, que permita os investidores compreender os t\u00edtulos ofertados, seus fluxos de pagamento e os riscos incorridos.<\/p><p class=\"p1\">Por meio da Resolu\u00e7\u00e3o, \u00e9 alterada a Instru\u00e7\u00e3o CVM n\u00ba 480\/2008 que, em seu art. 7\u00ba, passa a dispensar o registro como emissor de valores mobili\u00e1rios para sociedades que emitirem LFs, LIGs e COEs.<\/p><p class=\"p1\">A resolu\u00e7\u00e3o entrar\u00e1 em vigor em 01.02.2021.<\/p><p class=\"p1\">Maiores informa\u00e7\u00f5es, bem como o texto integral da Resolu\u00e7\u00e3o, podem ser encontrados no <i>site<\/i> da CVM (www.cvm.gov.br).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70f380f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"70f380f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/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-50cec21e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50cec21e\" data-element_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-32d98c6\" data-id=\"32d98c6\" data-element_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-26f66a45 elementor-widget elementor-widget-heading\" data-id=\"26f66a45\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Jurisprud\u00eancia<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14bb8081 elementor-widget elementor-widget-heading\" data-id=\"14bb8081\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">&gt;&gt; Superior Tribunal de Justi\u00e7a<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57b43afe elementor-widget elementor-widget-text-editor\" data-id=\"57b43afe\" data-element_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<p class=\"p1\">RECURSO ESPECIAL. PROCESSUAL CIVIL. EXECU\u00c7\u00c3O. D\u00cdVIDA PARTICULAR DE S\u00d3CIO. PENHORA. QUOTAS SOCIAIS. SOCIEDADE EM RECUPERA\u00c7\u00c3O JUDICIAL. POSSIBILIDADE. 1. Recurso especial interposto contra ac\u00f3rd\u00e3o publicado na vig\u00eancia do C\u00f3digo de Processo Civil de 2015 (Enunciados Administrativos n\u00bas 2 e 3\/STJ). 2. Cinge-se a controv\u00e9rsia a definir se em a\u00e7\u00e3o de execu\u00e7\u00e3o proposta contra s\u00f3cio, relativa a d\u00edvida particular por ele contra\u00edda, \u00e9 permitida a penhora de suas quotas sociais e, caso poss\u00edvel, se essa situa\u00e7\u00e3o se altera na hip\u00f3tese de a sociedade estar em recupera\u00e7\u00e3o judicial. 3. \u00c9 poss\u00edvel, uma vez verificada a inexist\u00eancia de outros bens pass\u00edveis de constri\u00e7\u00e3o, a penhora de quotas sociais de s\u00f3cio por d\u00edvida particular por ele contra\u00edda sem que isso implique abalo na <i>affectio societatis<\/i>. Precedentes. 4. N\u00e3o h\u00e1 veda\u00e7\u00e3o para a penhora de quotas sociais de sociedade empres\u00e1ria em recupera\u00e7\u00e3o judicial, j\u00e1 que n\u00e3o enseja, necessariamente, a liquida\u00e7\u00e3o da quota. 5. Recurso especial n\u00e3o provido.<\/p><p class=\"p1\">(Superior Tribunal de Justi\u00e7a. REsp n\u00ba 1.803.250\/SP. Relator Ministro Marco Aur\u00e9lio Bellizze, TerceiraTurma, jul. em 23 de jun. 2020 e publicado no DJe 01 de jul. 2020).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-797c9b11 elementor-widget elementor-widget-heading\" data-id=\"797c9b11\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">A Newsletter Moreira Menezes, Martins Advogados \u00e9 uma publica\u00e7\u00e3o exclusivamente informativa, n\u00e3o devendo ser considerada, para quaisquer fins, como opini\u00e3o legal, sugest\u00e3o ou orienta\u00e7\u00e3o emitida pelo Escrit\u00f3rio.<\/div>\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-7c2659dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c2659dd\" data-element_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-322f5e00\" data-id=\"322f5e00\" data-element_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-43a07bb7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"43a07bb7\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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\">latest news<\/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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-445615e6 elementor-widget elementor-widget-spacer\" data-id=\"445615e6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/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-top-section elementor-element elementor-element-791652ff elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"791652ff\" data-element_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-44839ad4\" data-id=\"44839ad4\" data-element_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-57ec5aaf elementor-widget elementor-widget-template\" data-id=\"57ec5aaf\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"footer\" data-elementor-id=\"36\" class=\"elementor elementor-36\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2ff453d elementor-section-content-middle elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"2ff453d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\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-top-column elementor-element 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de Valores Imobili\u00e1rios &#8211; CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 7\/2020, que revogou atos normativos e outros atos sem car\u00e1ter normativo como parte do processo de revis\u00e3o e consolida\u00e7\u00e3o previsto no [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,22],"tags":[],"class_list":["post-3044","post","type-post","status-publish","format-standard","hentry","category-newsletter","category-newsletter-mmm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Newsletter n\u00ba 73 - 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-no-73\/\" 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