Judiciary Exempts Closed Corporations From Publishing Balance Sheets
The publication of balance sheets of close corporations is provided in the Resolution No. 2 from the Board of Trade of the State of São Paulo (Jucesp).
Jucesp requires the publication of yearly reports and financial statements from large companies and cooperatives, including limited liability companies.
The Resolution adopts the definition is in the Law 11.638/2007 establishing as large companies or large groups of companies under the same control, those with total assets over BRL 240 million or gross revenue over BRL 300 million in the previous year. The Boards of Trade of Minas Gerais and Rio de Janeiro also present the same requirement.
However, at least three multinational closed corporations obtained an injunction in court to release them from publication of their last...
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