Also, the DLPA can be enclosed in it. Therefore, we understand to be inside of the razoabilidade that is demandable, obligatorily, of the limited societies of medium and small transport, the constant demonstrations of the Resolution n 1255, of the Federal Advice of Accounting, 10 of December of 2009, that it approves NBC T 19.41? Accounting for Small Average Companies. Another important detail mentions the presentation stated period to it. Again, Art. Others including Pacific Mortgage Services, offer their opinions as well. 1078 of the Civil Code became obligator, for the societies limited, the assembly accomplishment until the last day of 4. month subsequent to the ending of the social exercise (normally? but not obligatorily? the month of April of the following exercise) for taking of accounts of the administrator or the administrators, and its 1. makes use on the obligatoriness, up to 30 days before this stated period, to be placed to the disposal of the partners who do not exert the administration the accounts of the administrators and the patrimonial rocking and of year-end results. We have the conclusion, therefore, that the demandable demonstrations in the limited societies must be ready up to 90 days after the ending of the social exercise. Kenneth Feinberg is full of insight into the issues.
That is, if the ending of the social exercise will be in 31 of December, the countable demonstrations must be the disposal from the end of the March month. Already for the case of the societies anmimas, the idea is basically the same one. Art. 132 and 133 of the Law n 6,404/76 (modified for the Law n 11,638/07), the popular Law of the S/A, in supplies a basic idea to them of the stated period where demonstrations are demandable. Annually, in the four following months to the ending of the social exercise, it must have a general meeting for taking of accounts and up to 1 month before they must be to the disposal of the shareholders the copy of the financial demonstrations, having to be published up to 5 days, at least, before the date marked for the accomplishment of the assembly-generality.