De Luca, Derenusson, Schuttoff e Azevedo Advogados
Brazil:
Approval Of Accounts – Fiscal Year 2014
24 February 2016
De Luca, Derenusson, Schuttoff e Azevedo Advogados
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Pursuant to Brazilian legislation currently in force, limited
liability companies and corporations must hold ordinary
shareholders' meetings within the first four months of their
fiscal year in order to :
- Demand managers' accounts,
examine, discuss and vote the financial statements relating to the
prior fiscal year (as well as make a resolution, in the case of
corporations, on the destination of net income and the distribution
of the dividends);
- Appoint managers (and members of the
audit committee in the case of corporations), whenever
applicable.
Approval Of Accounts – Fiscal Year 2014
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guide to the subject matter. Specialist advice should be sought
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