{"editorial":{"content_id":"9a8185a0-c392-4c2d-af68-aa6c76040a9b","slug":"article-20261107-59fcdc","content_type":"news","title":"巴西证监会就备考财务信息披露指引启动公众咨询","summary":"巴西证券委员会于2026年11月6日就OCPC第06号(R1)技术指引启动公众咨询，意见征集截止2026年12月7日。","body":"巴西证券委员会（CVM）于2026年11月6日就OCPC第06号(R1)技术指引——备考财务信息披露启动公众咨询，意见征集截止日期为2026年12月7日。\n\n该文件旨在使OCPC 06(R1)的要求与美国证券交易委员会（US SEC）《Regulation S-X》的现行规定相协调，涉及备考财务信息的编制与列报（第11条）、被收购业务历史财务报表的列报（Rule 3-05）以及重要性测试的更新（Rule 1-02(w)）。\n\n修订内容包括：重要性测试门槛从三项（20%、40%、50%）改为两项（20%、40%），并调整投资测试和收益测试的计算方法，均源自Rule 1-02(w)。此外新增三类调整：交易会计调整、自主实体调整和管理层调整。\n\n修订还改进了指引中多个条款的表述以减少误解风险，调整附录I和II中的示例，使备考利润表结构与CPC 51（IFRS 18）的要求保持一致，并新增了备考财务信息附注中应披露的相关信息示例。\n\n意见可提交至巴西会计准则委员会（CPC，邮箱cpc@cpc.org.br）、CVM会计准则监管局（优先通过邮箱conspublicasnc0526@cvm.gov.br，或邮寄至里约热内卢市中心Setembro七号街111号27层，邮编20050-901）以及巴西联邦会计委员会（CFC，邮箱ap.nbc@cfc.org.br，或邮寄至巴西利亚SAS第5区J座CFC大楼10层，邮编70070-920）。","why_it_matters":null,"cbi_observation":null,"direction_tag":"巴西","primary_category":"宏观市场","secondary_topics":["政策","合规","金融"],"content_level":"编辑整理","event_type":"政策法规","audience_tags":[],"event_location":null,"verification_status":"source_verified","published_at":"2026-11-07T11:05:20.009Z","display_date":"2026-11-07","source_published_at":null,"source_url":"https://www.gov.br/cvm/pt-br/assuntos/noticias/2026/aberta-consulta-publica-para-a-orientacao-tecnica-ocpc-no-06-r1-2013-apresentacao-de-informacoes-financeiras-pro-forma","source_name":"CVM","source_language":"pt","author_name":"编辑部","risk_level":"low","risk_flags":[],"opportunity_flags":[],"trend_signals":[]},"intelligence":null,"meta":{"canonical_url":"https://chinabrazilinsight.com/news/article-20261107-59fcdc","api_url":"https://chinabrazilinsight.com/api/public/content/article-20261107-59fcdc","markdown_url":"https://chinabrazilinsight.com/api/public/content/article-20261107-59fcdc?view=markdown","json_url":"https://chinabrazilinsight.com/api/public/content/article-20261107-59fcdc?view=json","last_updated":"2026-11-07T11:05:50.473Z","platform":"China Brazil Insight","platform_url":"https://chinabrazilinsight.com"}}