Our annual financial statements are prepared and presented in accordance with the Brazilian GAAP, based on the provisions of the Brazilian Corporate Law and on the rules issued by the Brazilian Securities and Exchange Commission (CVM), and are published in the Official Gazette of the State of São Paulo and in the newspaper O Estado de São Paulo, within three months after the closure of each fiscal year.
The financial statements are also submitted to the Brazilian Securities and Exchange Commission (CVM) and to the São Paulo Stock Exchange (Bovespa), on the date they are published or when they are made available to shareholders (whichever happens first), using the IPE system – Periodic and Occasional Information.
Pursuant to the provisions of CVM Instruction 480 periodic financial information is also obligatory in the Brazilian market: quarterly information – ITR, Form reference; standardized financial statements – DFP, and the Form cadastral. Quarterly information: The QI form is an important document through which investors can evaluate us. It contains quarterly balance sheet information and the income statement for the quarter, drawn up in accordance with the Brazilian GAAP. The QI is accompanied by the quarterly performance report for each of the first three quarters of the current fiscal year. These should be available within 45 days of the closure of each quarter, or when we disclose them to shareholders or third parties before this period. These are accompanied by the special review report issued by an independent auditor registered with the CVM.
