Recurso nº 19957.000191/2020-91

RECURSO CONTRA DECISÃO DA SEP EM PROCESSO DE MULTA COMINATÓRIA – INTER CONSTRUTORA E INCORPORADORA S.A. – PROC. SEI 19957.000191/2020-91

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mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman",serif; border:none;} </style> <![endif] Trata-se de recurso interposto por Inter Construtora e Incorporadora S.A contra decisão da Superintendência de Relações com Empresas – SEP de aplicação de multa cominatória, no valor de R$ 28.500,00 (vinte e oito mil e quinhentos reais), em decorrência do não envio no prazo regulamentar, estabelecido no art. 29, inciso II, da Instrução CVM n° 480/09, do Formulário de Informações Trimestrais referente ao 1º trimestre de 2019. O Colegiado, com base na manifestação da área técnica, consubstanciada no Relatório nº 4/2020-CVM/SEP, deliberou, por unanimidade, pelo não provimento do recurso e a consequente manutenção da multa aplicada. Anexos MANIFESTAÇÃO DA ÁREA TÉCNICA

COMISSÃO DE VALORES MOBILIÁRIOS

Relatório nº 4/2020-CVM/SEP

Senhor Superintendente,

Trata-se de recurso interposto, em 07.01.20, pela INTER

CONSTRUTORA E INCORPORADORA S.A., registrada na categoria A desde

09.11.17, contra a aplicação de multa cominatória no valor de R$ 28.500,00 (vinte

e oito mil e quinhentos reais), pelo atraso de 57 (cinquenta e sete) dias no envio do

documento 1º ITR/2019, comunicada por meio do OFÍCIO/CVM/SEP/MC/Nº270/19,

de 30.12.19 (0916600).

2. A Companhia apresentou recurso nos seguintes principais termos

(0916515 e 0916518):

a) “venho através da presente solicitar ao Colegiado da CVM, nos termos do art.

11, parágrafo 12, da Lei no. 6.385/1976 e do art.13 da Instrução CVM no. 452/2007

uma exceção para a não cobrança de multa cominatória, referente ao atraso de

57 dias no envio do documento 1º. ITR/2019, formalizada em 30 de dezembro de

2019 referente ao Ofício/CVM/SEP/MC/Nº 270/19”;

b) “a Inter Construtora e Incorporadora S.A. está em processo de transição

passando de uma empresa média de capital fechado para uma empresa de

grande porte de capital aberto. Esta transformação envolve aprimorar os

controles internos, políticas, práticas e testes contábeis elevando o padrão de

governança e controle para o mesmo nível das maiores Companhias de capital

aberto do setor”;

c) “em 2019, contratamos a KPMG Auditores Independentes para auditar os

números da Companhia. A revisão 1º. ITR/2019 feita pela KPMG gerou uma série

de deliberações referente às políticas contábeis e controles aplicados no exercício

corrente e no exercício anterior, o que ocasionou o envolvimento da BKR Auditores

Independentes, empresa que auditou a Companhia no exercício de 2018”;

d) “além do exposto acima, a Companhia não possui ações em circulação, apesar

de registrada na CVM e listada no segmento Bovespa Mais da B3. A totalidade das

ações estão nas mãos dos sócios fundadores e sócios executivos, por este motivo

nenhum acionista foi prejudicado pelo atraso na divulgação”;

e) “em resumo, o atraso no envio do documento 1º. ITR/2019 foi oriundo de uma

iniciativa da Companhia visando melhorar os controles internos, as políticas

contábeis e as divulgações realizadas no 1º. ITR/2019. Nenhum acionista foi

prejudicado pelo atraso dado que todas as ações da Companhia estão de posse

dos acionistas fundadores e acionistas executivos. Por estes motivos solicitamos ao

Colegiado da CVM uma exceção à regra e não aplicação da multa”.

Entendimento

3. O Formulário de Informações Trimestrais - ITR, nos termos do

inciso II do art. 29 da Instrução CVM nº 480/09, deve ser entregue pelo emissor no

prazo de 45 (quarenta e cinco) dias contados da data de encerramento de cada

trimestre.

Relatório 4 (0922046) SEI 19957.000191/2020-91 / pg. 1

4. Cabe destacar que não há, na Instrução CVM nº 480/09, qualquer

dispositivo que permita, à Companhia, entregar em atraso o Formulário de

Informações Trimestrais ainda que, segundo a Recorrente: (i) esteja “em processo

de transição passando de uma empresa média de capital fechado para uma

empresa de grande porte de capital aberto”; e (ii) não tenha ações em circulação,

e portanto, nenhum acionista tenha sido prejudicado.

5. Assim sendo, a meu ver, restou comprovado que a multa foi

aplicada corretamente, nos termos da Instrução CVM n° 452/07, tendo em vista

que: (i) o e-mail de alerta foi enviado, em 15.05.19 (0916601), para o endereço

eletrônico do DRI constante do Formulário Cadastral ativo à época do envio

(FC/2019 – versão 1 – encaminhado em 03.05.19 - 0922038); e (ii) a INTER

CONSTRUTORA E INCORPORADORA S.A. encaminhou o Formulário de Informações

Trimestrais referente a 31.03.19 (1º ITR/19) apenas em 12.07.19 (0922037).

Isto posto, sou pelo indeferimento do recurso apresentado pela

INTER CONSTRUTORA E INCORPORADORA S.A., pelo que sugiro encaminhar o

presente processo à Superintendência Geral, para posterior envio ao Colegiado

para deliberação, nos termos do art. 13 da Instrução CVM nº 452/07.

Atenciosamente,

KELLY LEITÃO SANGUINETTI

Chefe de Seção

Ao SGE, de acordo com a manifestação da chefe de seção,

Atenciosamente,

FERNANDO SOARES VIEIRA

Superintendente de Relações com Empresas

Ciente.

À EXE, para as providências exigíveis.

ALEXANDRE PINHEIRO DOS SANTOS

Superintendente Geral

Documento assinado eletronicamente por Kelly Leitão Sanguinetti, Chefe

de Divisão em Exercício, em 24/01/2020, às 17:27, com fundamento no

art. 6º, § 1º, do Decreto nº 8.539, de 8 de outubro de 2015.

Relatório 4 (0922046) SEI 19957.000191/2020-91 / pg. 2

Documento assinado eletronicamente por Fernando Soares Vieira,

Superintendente, em 24/01/2020, às 17:41, com fundamento no art. 6º, §

1º, do Decreto nº 8.539, de 8 de outubro de 2015.

A autenticidade do documento pode ser conferida no site

https://sei.cvm.gov.br/conferir_autenticidade, informando o código

verificador 0922046 e o código CRC FC93F2DD.

This document's authenticity can be verified by accessing

https://sei.cvm.gov.br/conferir_autenticidade, and typing the "Código Verificador"

0922046 and the "Código CRC" FC93F2DD.

Relatório 4 (0922046) SEI 19957.000191/2020-91 / pg. 3