On April 25, 2019, it was published in the Official Gazette of the Union the Federal Law no. 13,818, which altered the Law of Anonymous Companies (Law no. 6,404, 1976), expanding the simplified publications regime applicable to corporations of closed capital.
With this, from the publication of alluded rule, Article 294 of the Anonymous Companies Act will be borne with a new wording, being up to R $ 10,000,000.00 (ten million reais) of shareholders' equity the limit for the anonymous corporations of closed capital, which contains less than 20 (twenty) shareholders, benefit from the possibility of convening the general assemblies in a personal way to shareholders, by receipt, and the dispensation of publication financial statements. They should monitor the filing of the minutes of the general meetings of the authentic copies of the proof of delivery of the calls and the financial statements, when they are subject to deliberation.
[p> Federal Law No. 13.818, therefore, established the amendment of Article 289 of the Law of Anonymous Companies, which, however, will be applied only from January 1, 2022.
from the validity of the new writing of Article 289, the summary form of acts and corporate documents subject to the publication requirement, provided that the integration of the documents is available simultaneously on the newspaper website in which published, through digital certification of authenticity.
With regard to the financial statements, the summary publication should therefore contain the comparison with the data for the previous fiscal year, the information or global values relating to each group and the respective rating of accounts or records, as well as relevant information contemplated in the explanatory notes, in the opinions of the independent auditors and the Fiscal Council, if any.
