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CONSOLIDATED FORM MANAGEMENT AND RELATED PERSONS NEGOTIATION OF SECURITIES ISSUED BY THE COMPANY ARTICLE 11 CVM INSTRUCTION 358/2002 According to Article 11 CVM Instruction 358/2002, in October 2012,
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Consolidated form management is a reporting requirement that allows entities to consolidate their financial information into a single form for easier analysis and presentation.
Entities that meet certain criteria, such as being part of a group or having subsidiaries, are required to file consolidated form management.
To fill out consolidated form management, entities must gather the financial information of all group entities, make necessary adjustments, and then consolidate the information into a single form.
The purpose of consolidated form management is to provide a comprehensive view of the financial performance and position of a group of entities.
On consolidated form management, entities must report financial information such as revenues, expenses, assets, liabilities, and equity of all group entities.
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