{"id":5868,"date":"2023-11-21T19:11:12","date_gmt":"2023-11-21T19:11:12","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=5868"},"modified":"2023-12-14T20:27:46","modified_gmt":"2023-12-14T20:27:46","slug":"newsletter-n110","status":"publish","type":"post","link":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n110\/","title":{"rendered":"Newsletter N\u00b0110"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5868\" class=\"elementor elementor-5868\" 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-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 elementor-col-100 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elementor-top-column elementor-element elementor-element-432017c1\" data-id=\"432017c1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-196ee0a4 elementor-section-content-middle elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"196ee0a4\" 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-50 elementor-inner-column elementor-element elementor-element-412ab52\" data-id=\"412ab52\" 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-11073711 elementor-widget elementor-widget-image\" data-id=\"11073711\" data-element_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<img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg\" class=\"attachment-large size-large wp-image-2163\" alt=\"\" \/>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3b06700c\" data-id=\"3b06700c\" 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-7c27728a elementor-widget elementor-widget-heading\" data-id=\"7c27728a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Newsletter n\u00ba 110 | Novembro 2023<\/h2>\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 elementor-widget-button\" data-id=\"3787e589\" data-element_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<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2023\/11\/2023_11_21-Newsletter-Moreira-Menezes-Martins-Advogados-no-110-vf.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 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 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page.&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tIn this edition:\t\t\t<\/h4>\n\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 e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__f4591e0\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/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-2e427d72 elementor-widget elementor-widget-heading\" data-id=\"2e427d72\" 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 plano de a\u00e7\u00e3o e iniciativas referentes \u00e0 pol\u00edtica de finan\u00e7as sustent\u00e1veis\n\n<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-270e6c11 elementor-widget elementor-widget-text-editor\" data-id=\"270e6c11\" 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><span style=\"font-weight: 400;\">Em 06.10.2023 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgou plano de a\u00e7\u00e3o de finan\u00e7as sustent\u00e1veis para o bi\u00eanio de 2023 e 2024 (<span style=\"text-decoration: underline;\">\u201c<\/span><\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Plano de A\u00e7\u00e3o 2023\/2024<\/span><\/span><span style=\"font-weight: 400;\"><span style=\"text-decoration: underline;\">\u201d<\/span>), elaborado de acordo com a Pol\u00edtica de Finan\u00e7as Sustent\u00e1veis da CVM (<span style=\"text-decoration: underline;\">\u201c<\/span><\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Pol\u00edtica de Finan\u00e7as Sustent\u00e1veis<\/span><\/span><span style=\"font-weight: 400;\"><span style=\"text-decoration: underline;\">\u201d<\/span>).<\/span><\/p><p><span style=\"font-weight: 400;\">A Pol\u00edtica de Finan\u00e7as Sustent\u00e1veis foi aprovada por meio da Portaria CVM\/PTE n\u00ba 23, em 23.01.2023, que tem por objetivo auxiliar a organiza\u00e7\u00e3o e estrutura\u00e7\u00e3o dos trabalhos de finan\u00e7as sustent\u00e1veis da Autarquia, bem como aprimorar a divulga\u00e7\u00e3o de resultados das atividades atuais e futuras da CVM, conforme noticiado por meio da Newsletter Moreira Menezes, Martins Advogados n\u00ba 101 (fevereiro de 2023).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A Pol\u00edtica de Finan\u00e7as Sustent\u00e1veis prev\u00ea a elabora\u00e7\u00e3o de Planos de A\u00e7\u00e3o com periodicidade m\u00ednima bianual, cujo conte\u00fado dever\u00e1 abranger as metas de fomento \u00e0s finan\u00e7as sustent\u00e1veis, suas justificativas, indica\u00e7\u00e3o dos componentes organizacionais respons\u00e1veis por cada meta, bem como cronograma de sua implementa\u00e7\u00e3o.<\/span><\/p><p><span style=\"font-weight: 400;\">Nesse sentido, o Plano de A\u00e7\u00e3o 2023\/2024 busca fomentar as finan\u00e7as sustent\u00e1veis com base nos seguintes aspectos: (i) aprimoramento e cria\u00e7\u00e3o de normas espec\u00edficas; (ii) supervis\u00e3o e combate ao <\/span><i><span style=\"font-weight: 400;\">greenwashing<\/span><\/i><span style=\"font-weight: 400;\">; (iii) orienta\u00e7\u00e3o a participantes do mercado; (iv) educa\u00e7\u00e3o para o investidor; (v) capacita\u00e7\u00e3o dos servidores da CVM; (vi) integridade institucional; e (vii) transpar\u00eancia ativa \u00e0s iniciativas sustent\u00e1veis promovidas pelo regulador do mercado de capitais.<\/span><\/p><p><span style=\"font-weight: 400;\">Dentre as 17 metas estabelecidas no Plano de A\u00e7\u00e3o 2023\/2024, cabe destacar as seguintes:<\/span><\/p><p style=\"padding-left: 40px;\">(i) <span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">supervis\u00e3o de riscos de governan\u00e7a nos \u00e2mbitos Ambiental, Social e Governan\u00e7a \u2013 ASG nas companhias abertas<\/span><\/span><span style=\"font-weight: 400;\"><span style=\"text-decoration: underline;\">:<\/span> foi estabelecida meta de inspecionar 4 companhias abertas \u00e0 luz de aspectos ASG, de forma a verificar os procedimentos, processos e sistemas utilizados para a elabora\u00e7\u00e3o e reporte de tais informa\u00e7\u00f5es nos Formul\u00e1rios de Refer\u00eancia. Com essa inspe\u00e7\u00e3o, a CVM visa identificar boas pr\u00e1ticas que poder\u00e3o ser disseminadas como orienta\u00e7\u00f5es em Of\u00edcios-Circulares. Foi estabelecido o prazo de dezembro de 2024 para a conclus\u00e3o da inspe\u00e7\u00e3o e o prazo de fevereiro de 2025 para publica\u00e7\u00e3o de Of\u00edcio-Circular com orienta\u00e7\u00f5es para a divulga\u00e7\u00e3o de dados ASG;<\/span><\/p><p style=\"padding-left: 40px;\">(ii) <span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">edi\u00e7\u00e3o da regulamenta\u00e7\u00e3o espec\u00edfica dos Fundos de Investimento em Cadeias Agroindustriais \u2013 FIAGRO<\/span><\/span><span style=\"font-weight: 400;\"><span style=\"text-decoration: underline;\">:<\/span> estabeleceu-se como meta a edi\u00e7\u00e3o da regulamenta\u00e7\u00e3o espec\u00edfica do FIAGRO, que constituir\u00e1 o Anexo Normativo VI \u00e0 Resolu\u00e7\u00e3o CVM n\u00ba 175\/2022. Conforme previsto no Plano de A\u00e7\u00e3o 2023\/2024, a referida norma ter\u00e1 o objetivo de fomentar os mercados de carbono (volunt\u00e1rio e compuls\u00f3rio), por meio da amplia\u00e7\u00e3o do rol de ativos eleg\u00edveis \u00e0 carteira do FIAGRO, bem como da defini\u00e7\u00e3o correspondente de responsabilidades espec\u00edficas para os prestadores de servi\u00e7os. Foi estabelecido o prazo de dezembro de 2024 para a publica\u00e7\u00e3o da referida regulamenta\u00e7\u00e3o; e<\/span><\/p><p style=\"padding-left: 40px;\">(iii) <span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">orienta\u00e7\u00e3o do Comit\u00ea de Pronunciamentos Cont\u00e1beis referente a cr\u00e9ditos de descarboniza\u00e7\u00e3o<\/span><\/span><span style=\"font-weight: 400;\"><span style=\"text-decoration: underline;\">:<\/span> outra meta estabelecida no Plano de A\u00e7\u00e3o 2023\/2024 foi a publica\u00e7\u00e3o, at\u00e9 dezembro de 2023, de norma tornando obrigat\u00f3ria a observ\u00e2ncia da Orienta\u00e7\u00e3o CPC n\u00ba 10, que dever\u00e1 tratar dos requisitos b\u00e1sicos de reconhecimento, mensura\u00e7\u00e3o e evidencia\u00e7\u00e3o de cr\u00e9ditos de descarboniza\u00e7\u00e3o, a serem observados pelas entidades na origina\u00e7\u00e3o, negocia\u00e7\u00e3o e aquisi\u00e7\u00e3o para cumprimento de metas de descarboniza\u00e7\u00e3o.<\/span><\/p><p><span style=\"font-weight: 400;\">Maiores informa\u00e7\u00f5es, bem como o inteiro teor do Plano de A\u00e7\u00e3o e da Pol\u00edtica de Finan\u00e7as Sustent\u00e1veis, podem ser encontradas no site da CVM (www.gov.br\/cvm).<\/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-6a1d6f05 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6a1d6f05\" 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-be26991 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be26991\" 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-9ebc3fb\" data-id=\"9ebc3fb\" 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-de4587f elementor-widget elementor-widget-heading\" data-id=\"de4587f\" 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\">\nCVM lan\u00e7a consulta p\u00fablica sobre regulamenta\u00e7\u00e3o dos fundos de investimento em cadeias agroindustriais \n<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-871d5f8 elementor-widget elementor-widget-text-editor\" data-id=\"871d5f8\" 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><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size );\">Em 31.10.2023 a Superintend\u00eancia de Desenvolvimento de Mercado \u2013 SDM da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgou o Edital de Consulta P\u00fablica SDM n\u00ba 03\/23 (<span style=\"text-decoration-line: underline;\">\u201c<\/span><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-decoration-line: underline;\">Edital<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size );\"><span style=\"text-decoration-line: underline;\">\u201d<\/span>), tendo por objeto proposta de reda\u00e7\u00e3o para o\u00a0 Anexo Normativo VI \u00e0 Resolu\u00e7\u00e3o CVM n\u00ba 175\/2022, o qual conter\u00e1 as regras espec\u00edficas aplic\u00e1veis aos Fundos de Investimento das Cadeias Produtivas do Agroneg\u00f3cio \u2013 FIAGROs.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A nova norma substituir\u00e1 a Resolu\u00e7\u00e3o CVM n\u00ba 39\/2021, publicada em car\u00e1ter provis\u00f3rio e experimental.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Dentre as altera\u00e7\u00f5es propostas pela CVM, destaca-se a possibilidade de o FIAGRO aplicar recursos em cr\u00e9ditos de carbono originados de atividades das cadeias produtivas do agroneg\u00f3cio, desde que negociados em mercado regulado de carbono.<\/span><\/p><p><span style=\"font-weight: 400;\">A minuta prev\u00ea que somente as classes de cotas de FIAGRO exclusivamente destinadas a investidores qualificados poder\u00e3o aplicar recursos em cr\u00e9ditos de carbono negociados em mercado volunt\u00e1rio. As demais classes de cotas de FIAGRO somente poder\u00e3o investir em cr\u00e9ditos de carbono negociados em mercado compuls\u00f3rio.<\/span><\/p><p><span style=\"font-weight: 400;\">Al\u00e9m disso, ressalta-se que, conforme j\u00e1 previsto art. 20-A da Lei n\u00ba 8.668\/1993, a carteira dos FIAGROs pode ser composta por investimentos em im\u00f3veis, participa\u00e7\u00f5es societ\u00e1rias, ativos financeiros e direitos credit\u00f3rios. Nesse sentido, a reda\u00e7\u00e3o proposta para o art. 9\u00ba do Anexo Normativo VI da Resolu\u00e7\u00e3o CVM n\u00ba 39\/2021 refor\u00e7a tal possibilidade.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Outra proposta que merece destaque \u00e9 a possibilidade de aplica\u00e7\u00e3o supletiva de outros Anexos Normativos aos FIAGROs, sem preju\u00edzo da observ\u00e2ncia do Anexo Normativo VI. Para que isto aconte\u00e7a, a pol\u00edtica de investimentos do FIAGRO deve prever um investimento igual ou superior a um ter\u00e7o (1\/3) do patrim\u00f4nio l\u00edquido em ativos que constituam o objeto de investimento de fundos de outra categoria (como fundos de investimento em direitos credit\u00f3rios \u2013 FIDCs e fundos de investimento em participa\u00e7\u00f5es \u2013 FIPs, por exemplo).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Observados tais requisitos, um FIAGRO poder\u00e1 estar sujeito \u00e0s regras de diferentes Anexos Normativos. Caso o investimento n\u00e3o atinja o limite estipulado, o FIAGRO somente estar\u00e1 sujeito \u00e0s normas da parte geral da Resolu\u00e7\u00e3o CVM n\u00ba 175\/2022 e do Anexo Normativo VI.<\/span><\/p><p><span style=\"font-weight: 400;\">Sugest\u00f5es e coment\u00e1rios \u00e0 consulta p\u00fablica devem ser enviados \u00e0 SDM at\u00e9 o dia 31.01.2024, para o e-mail conpublicaSDM0323@cvm.gov.br.<\/span><\/p><p><span style=\"font-weight: 400;\">Maiores informa\u00e7\u00f5es, bem como a \u00edntegra do Edital, podem ser encontradas no site da CVM (www.gov.br\/cvm).<\/span><\/p>\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-3206d29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3206d29\" 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-021f74a\" data-id=\"021f74a\" 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-6550a1a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6550a1a\" 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<div class=\"elementor-element elementor-element-44da4ee elementor-widget elementor-widget-heading\" data-id=\"44da4ee\" 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\">Lei n\u00ba 14.711\/2023 institui o \"Marco Legal das Garantias\"\n<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3181f0 elementor-widget elementor-widget-text-editor\" data-id=\"c3181f0\" 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><span style=\"font-weight: 400;\">Em 31.10.2023 foi publicada a Lei n\u00ba 14.711\/2023, j\u00e1 conhecida como \u201cMarco Legal das Garantias\u201d, que disp\u00f5e sobre o aprimoramento das regras relativas ao tratamento do cr\u00e9dito e das garantias e \u00e0s medidas extrajudiciais para recupera\u00e7\u00e3o de cr\u00e9dito.<\/span><\/p><p><span style=\"font-weight: 400;\">A referida lei remodelou os par\u00e2metros e crit\u00e9rios acerca do oferecimento de garantias mobili\u00e1rias e imobili\u00e1rias anteriormente vigentes, de modo a ampliar as possibilidades de outorga de garantias e desburocratizar a excuss\u00e3o dos bens gravados, na hip\u00f3tese de inadimplemento.<\/span><\/p><p><span style=\"font-weight: 400;\">O Marco Legal das Garantias promoveu altera\u00e7\u00f5es na Lei n\u00ba 9.514\/1997 (institui a aliena\u00e7\u00e3o fiduci\u00e1ria de bens im\u00f3veis), no C\u00f3digo Civil (Lei n\u00ba 10.406\/2002), na Lei n\u00ba 13.746\/2017 (disp\u00f5e sobre a constitui\u00e7\u00e3o e \u00f4nus sobre ativos financeiros e valores mobili\u00e1rios), na Lei n\u00ba 6.015\/1973 (Lei de Registros P\u00fablicos), no Decreto-Lei n\u00ba 911\/1969 (estabelece normas de processo sobre aliena\u00e7\u00e3o fiduci\u00e1ria) e no C\u00f3digo de Processo Civil (Lei n\u00ba 13.105\/2015), dentre outras mudan\u00e7as pontuais em outras normas. Al\u00e9m disso, contempla cap\u00edtulos espec\u00edficos sobre determinadas mat\u00e9rias, como a execu\u00e7\u00e3o extrajudicial de bens dados em garantia e regras sobre protesto de t\u00edtulos e servi\u00e7os notariais.<\/span><\/p><p><span style=\"font-weight: 400;\">Uma das principais altera\u00e7\u00f5es introduzidas pela Lei n\u00ba 14.711\/2023 consiste na autoriza\u00e7\u00e3o de extens\u00e3o da garantia imobili\u00e1ria para mais de uma opera\u00e7\u00e3o de cr\u00e9dito simult\u00e2nea, de forma que a propriedade fiduci\u00e1ria j\u00e1 constitu\u00edda possa ser utilizada como garantia de opera\u00e7\u00f5es de cr\u00e9dito novas e aut\u00f4nomas de qualquer natureza, desde que: (i) as opera\u00e7\u00f5es sejam contratadas com o credor titular da propriedade fiduci\u00e1ria; (ii) inexista obriga\u00e7\u00e3o contratada com credor diverso garantida pelo mesmo im\u00f3vel.<\/span><\/p><p><span style=\"font-weight: 400;\">Alternativamente, a extens\u00e3o da aliena\u00e7\u00e3o fiduci\u00e1ria pode ser realizada para institui\u00e7\u00e3o financeira diversa, desde que a institui\u00e7\u00e3o credora da aliena\u00e7\u00e3o fiduci\u00e1ria estendida seja integrante do mesmo sistema de cr\u00e9dito cooperativo da institui\u00e7\u00e3o financeira credora da opera\u00e7\u00e3o original e garantidora fidejuss\u00f3ria da opera\u00e7\u00e3o de cr\u00e9dito original.<\/span><\/p><p><span style=\"font-weight: 400;\">Vale tamb\u00e9m destacar as seguintes altera\u00e7\u00f5es promovidas pelo Marco Legal das Garantias:<\/span><\/p><p style=\"padding-left: 40px;\">(i) <span style=\"font-weight: 400;\">cria\u00e7\u00e3o da figura do agente de garantias, com nomea\u00e7\u00e3o e contrata\u00e7\u00e3o para atuar em nome pr\u00f3prio e em benef\u00edcio dos credores de forma a defender seus interesses, inclusive em ju\u00edzo (quando houver disputas concernentes \u00e0 exist\u00eancia, validade e efic\u00e1cia do ato jur\u00eddico que originou a garantia);<\/span><\/p><p style=\"padding-left: 40px;\">(ii) <span style=\"font-weight: 400;\">autoriza\u00e7\u00e3o ao tabeli\u00e3o de protestos para utilizar aplicativo de mensagens instant\u00e2neas e chamadas de voz para enviar intima\u00e7\u00f5es ao devedor sobre as d\u00edvidas n\u00e3o pagas, observados determinados requisitos;<\/span><\/p><p style=\"padding-left: 40px;\">(iii) <span style=\"font-weight: 400;\">proposi\u00e7\u00e3o de formas alternativas para a quita\u00e7\u00e3o de d\u00edvidas, com a faculdade (a) do credor de autorizar o tabeli\u00e3o a receber o valor da d\u00edvida j\u00e1 protestada, bem como indicar eventual crit\u00e9rio de atualiza\u00e7\u00e3o desse valor, concess\u00e3o de desconto ou parcelamento do d\u00e9bito; e (b) do devedor oferecer contrapropostas, por meio da central nacional de servi\u00e7os eletr\u00f4nicos compartilhados; e<\/span><\/p><p style=\"padding-left: 40px;\">(iv) <span style=\"font-weight: 400;\">facilita\u00e7\u00e3o do envio de dados \u00e0s institui\u00e7\u00f5es interessadas, com a autoriza\u00e7\u00e3o para que o of\u00edcio de registro civil das pessoas naturais emita certificado de vida, de estado civil e de domic\u00edlio, f\u00edsico e eletr\u00f4nico, da pessoa f\u00edsica, comunicando imediata e eletronicamente a prova de vida, ap\u00f3s a celebra\u00e7\u00e3o de conv\u00eanio entre a institui\u00e7\u00e3o e o cart\u00f3rio, se necess\u00e1rio.<\/span><\/p><p><span style=\"font-weight: 400;\">A Lei n\u00ba 14.711\/2023 entrou em vigor na data de sua publica\u00e7\u00e3o (i.e., 31.10.2023).<\/span><\/p><p><span style=\"font-weight: 400;\">Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da Lei n\u00ba 14.711\/2023, podem ser encontradas no site da Presid\u00eancia de Rep\u00fablica (www.planalto.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-6471ebc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6471ebc\" 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-6f74567 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f74567\" 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-251b9d8\" data-id=\"251b9d8\" 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-63450c5 elementor-widget elementor-widget-heading\" data-id=\"63450c5\" 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-9647bba elementor-widget elementor-widget-text-editor\" data-id=\"9647bba\" 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<h5 style=\"text-align: left;\"><strong><span style=\"color: #333333;\">Superior Tribunal de Justi\u00e7a\u00a0<\/span><\/strong><\/h5><p style=\"padding-left: 80px; text-align: left;\"><span style=\"font-weight: 400;\">PROCESSUAL CIVIL. AGRAVO INTERNO NO AGRAVO EM RECURSO ESPECIAL. A\u00c7\u00c3O DE DISSOLU\u00c7\u00c3O PARCIAL DE SOCIEDADE C\/C APURA\u00c7\u00c3O DE HAVERES. DIVIDENDOS. ROMPIMENTO DO V\u00cdNCULO SOCIET\u00c1RIO. DISSOCIA\u00c7\u00c3O ENTRE OS FUNDAMENTOS E RAZ\u00d5ES RECURSAIS. S\u00daMULA 284\/STF. LUCROS CESSANTES. INDENIZA\u00c7\u00c3O. M\u00c9TODO DE APURA\u00c7\u00c3O DE HAVERES. ALEGA\u00c7\u00c3O DE COISA JULGADA. AUS\u00caNCIA DE PREQUESTIONAMENTO. S\u00daMULA 211\/STJ. AGRAVO INTERNO DESPROVIDO.<\/span><\/p><ol style=\"text-align: left;\"><li style=\"list-style-type: none;\"><ol><li><span style=\"font-weight: 400;\">A condena\u00e7\u00e3o ao pagamento de dividendos, ap\u00f3s a efetiva retirada do s\u00f3cio, foi afastada pelo eg. Tribunal local porque, al\u00e9m de ser extra petita, os dividendos somente seriam devidos em raz\u00e3o do status de s\u00f3cio. No entanto, esse fundamento n\u00e3o foi devidamente impugnado, uma vez que as raz\u00f5es recursais n\u00e3o infirmam, nem mesmo em tese, o referido fundamento. Incid\u00eancia da S\u00famula 284\/STF.<\/span><\/li><li><span style=\"font-weight: 400;\">Os conte\u00fados normativos dos dispositivos legais indicados como violados, n\u00e3o obstante a oposi\u00e7\u00e3o de embargos declarat\u00f3rios, n\u00e3o foram objeto de aprecia\u00e7\u00e3o pela Corte de origem, o que atrai a incid\u00eancia da S\u00famula 211 do STJ.<\/span><\/li><li><span style=\"font-weight: 400;\">No que se refere ao m\u00e9todo a ser aplicado para fins de apura\u00e7\u00e3o de haveres do s\u00f3cio retirante, o v. ac\u00f3rd\u00e3o recorrido adotou o mesmo entendimento pacificado no \u00e2mbito do STJ. Aplica-se a S\u00famula 83\/STJ.<\/span><\/li><li><span style=\"font-weight: 400;\">. &#8220;O legislador, ao eleger o balan\u00e7o de determina\u00e7\u00e3o como forma adequada para a apura\u00e7\u00e3o de haveres, excluiu a possibilidade de aplica\u00e7\u00e3o conjunta da metodologia do fluxo de caixa descontado&#8221; (REsp 1.877.331\/SP, Relator para ac\u00f3rd\u00e3o Min. RICARDO VILLAS B\u00d4AS CUEVA, TERCEIRA TURMA, julgado em 13\/4\/2021, DJe de 14\/5\/2021).<\/span><\/li><li><span style=\"font-weight: 400;\">Agravo interno a que se nega provimento.<\/span><\/li><\/ol><\/li><\/ol><p style=\"padding-left: 40px; text-align: left;\"><span style=\"font-weight: 400;\">(STJ. 4\u00aa Turma. AgInt no AREsp n\u00ba 397.678\/SP. Rel.: Min. Raul Ara\u00fajo. Data de julgamento: 02.10.2023. Data de publica\u00e7\u00e3o: 05.10.2023)<\/span><\/p><p style=\"padding-left: 40px; text-align: left;\"><span style=\"font-weight: 400;\">CONSUMIDOR. RECURSO ESPECIAL. A\u00c7\u00c3O DECLARAT\u00d3RIA DE INEXIGIBILIDADE DE D\u00c9BITO POR VAZAMENTO DE DADOS BANC\u00c1RIOS CUMULADA COM INDENIZA\u00c7\u00c3O POR DANOS MORAIS E REPETI\u00c7\u00c3O DE IND\u00c9BITO. GOLPE DO BOLETO. TRATAMENTO DE DADOS PESSOAIS SIGILOSOS DE MANEIRA INADEQUADA. FACILITA\u00c7\u00c3O DA ATIVIDADE CRIMINOSA. FATO DO SERVI\u00c7O. DEVER DE INDENIZAR PELOS PREJU\u00cdZOS. S\u00daMULA 479\/STJ. RECURSO ESPECIAL PROVIDO.<\/span><\/p><ol style=\"text-align: left;\"><li style=\"list-style-type: none;\"><ol><li><span style=\"font-weight: 400;\">A\u00e7\u00e3o declarat\u00f3ria de inexigibilidade de d\u00e9bito por vazamento de dados banc\u00e1rios cumulada com indeniza\u00e7\u00e3o por danos morais e repeti\u00e7\u00e3o de ind\u00e9bito, ajuizada em 13\/2\/2020, da qual foi extra\u00eddo o presente recurso especial, interposto em 15\/2\/2022 e concluso ao gabinete em 19\/6\/2023.<\/span><\/li><li><span style=\"font-weight: 400;\">O prop\u00f3sito recursal consiste em decidir se a institui\u00e7\u00e3o financeira responde por falha na presta\u00e7\u00e3o de servi\u00e7os banc\u00e1rios, consistente no vazamento de dados que facilitou a aplica\u00e7\u00e3o de golpe em desfavor do consumidor.<\/span><\/li><li><span style=\"font-weight: 400;\">Se comprovada a hip\u00f3tese de vazamento de dados da institui\u00e7\u00e3o financeira, ser\u00e1 dela, em regra, a responsabilidade pela repara\u00e7\u00e3o integral de eventuais danos. Do contr\u00e1rio, inexistindo elementos objetivos que comprovem esse nexo causal, n\u00e3o h\u00e1 que se falar em responsabilidade das institui\u00e7\u00f5es financeiras pelo vazamento de dados utilizados por estelionat\u00e1rios para a aplica\u00e7\u00e3o de golpes de engenharia social (REsp 2.015.732\/SP, julgado em 20\/6\/2023, DJe de 26\/6\/2023).<\/span><\/li><li><span style=\"font-weight: 400;\">Para sustentar o nexo causal entre a atua\u00e7\u00e3o dos estelionat\u00e1rios e o vazamento de dados pessoais pelo respons\u00e1vel por seu tratamento, \u00e9 imprescind\u00edvel perquirir, com exatid\u00e3o, quais dados estavam em poder dos criminosos, a fim de examinar a origem de eventual vazamento e, consequentemente, a responsabilidade dos agentes respectivos. Os nexos de causalidade e imputa\u00e7\u00e3o, portanto, dependem da hip\u00f3tese concretamente analisada.<\/span><\/li><li><span style=\"font-weight: 400;\">Os dados sobre opera\u00e7\u00f5es banc\u00e1rias s\u00e3o, em regra, de tratamento exclusivo pelas institui\u00e7\u00f5es financeiras. No ponto, a Lei Complementar 105\/2001 estabelece que as institui\u00e7\u00f5es financeiras conservar\u00e3o sigilo em suas opera\u00e7\u00f5es ativas e passivas e servi\u00e7os prestados (art. 1\u00ba), constituindo dever jur\u00eddico dessas entidades n\u00e3o revelar informa\u00e7\u00f5es que venham a obter em raz\u00e3o de sua atividade profissional, salvo em situa\u00e7\u00f5es excepcionais. Desse modo, seu armazenamento de maneira inadequada, a possibilitar que terceiros tenham conhecimento de informa\u00e7\u00f5es sigilosas e causem preju\u00edzos ao consumidor, configura defeito na presta\u00e7\u00e3o do servi\u00e7o (art. 14 do CDC e art. 44 da LGPD).<\/span><\/li><li><span style=\"font-weight: 400;\">No particular, n\u00e3o h\u00e1 como se afastar a responsabilidade da institui\u00e7\u00e3o financeira pela repara\u00e7\u00e3o dos danos decorrentes do famigerado &#8220;golpe do boleto&#8221;, uma vez que os criminosos t\u00eam conhecimento de informa\u00e7\u00f5es e dados sigilosos a respeito das atividades banc\u00e1rias do consumidor. Isto \u00e9, os estelionat\u00e1rios sabem que o consumidor \u00e9 cliente da institui\u00e7\u00e3o e que encaminhou e-mail \u00e0 entidade com a finalidade de quitar sua d\u00edvida, bem como possuem dados relativos ao pr\u00f3prio financiamento obtido (quantidade de parcelas em aberto e saldo devedor do financiamento).<\/span><\/li><li><span style=\"font-weight: 400;\">O tratamento indevido de dados pessoais banc\u00e1rios configura defeito na presta\u00e7\u00e3o de servi\u00e7o, notadamente quando tais informa\u00e7\u00f5es s\u00e3o utilizadas por estelionat\u00e1rio para facilitar a aplica\u00e7\u00e3o de golpe em desfavor do consumidor.<\/span><\/li><li><span style=\"font-weight: 400;\">Entendimento em conformidade com Tema Repetitivo 466\/STJ e S\u00famula 479\/STJ: &#8220;As institui\u00e7\u00f5es financeiras respondem objetivamente pelos danos gerados por fortuito interno relativo a fraudes e delitos praticados por terceiros no \u00e2mbito de opera\u00e7\u00f5es banc\u00e1rias&#8221;.<\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Recurso especial conhecido e provido para reformar o ac\u00f3rd\u00e3o recorrido e reestabelecer a senten\u00e7a proferida pelo Ju\u00edzo de primeiro grau.<\/span><\/span><p>\u00a0<\/p><\/li><\/ol><\/li><\/ol><p style=\"padding-left: 40px; text-align: left;\"><span style=\"font-weight: 400;\">(STJ. 3\u00aa Turma. REsp n\u00ba 2.077.278\/SP. Rel.: Min. Nancy Andrighi. Data de julgamento: 03.10.2023. Data de publica\u00e7\u00e3o: 09.10.2023)<\/span><\/p><p style=\"padding-left: 80px; text-align: left;\">\u00a0<\/p>\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-fa2180c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa2180c\" 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-9bbe1c7\" data-id=\"9bbe1c7\" 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-ee5a579 elementor-widget elementor-widget-heading\" data-id=\"ee5a579\" 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-66734bdc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66734bdc\" 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-168c5e9d\" data-id=\"168c5e9d\" 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-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-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-5d516374 elementor-widget elementor-widget-spacer\" data-id=\"5d516374\" 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<\/div>","protected":false},"excerpt":{"rendered":"<p>Newsletter n\u00ba 110 | Novembro 2023 Download PDF Nesta edi\u00e7\u00e3o: CVM divulga plano de a\u00e7\u00e3o e iniciativas referentes \u00e0 pol\u00edtica de finan\u00e7as sustent\u00e1veis Em 06.10.2023 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgou plano de a\u00e7\u00e3o de finan\u00e7as sustent\u00e1veis para o bi\u00eanio de 2023 e 2024 (\u201cPlano de A\u00e7\u00e3o 2023\/2024\u201d), elaborado de acordo com a [&hellip;]<\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,22],"tags":[],"class_list":["post-5868","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 - 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