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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/19/24 Vasta Platform Ltd. 20-F 12/31/23 152:27M IRIS Business Svcs/FA |
Document/Exhibit Description Pages Size
1: 20-F Annual or Annual-Transition Report by a Foreign HTML 6.16M
Non-Canadian Issuer
7: EX-2.1 Plan of Acquisition, Reorganization, Arrangement, HTML 107K
Liquidation or Succession
8: EX-8.1 Opinion of Counsel re: Tax Matters HTML 42K
11: EX-13.1 Annual or Quarterly Report to Security Holders HTML 42K
12: EX-13.2 Annual or Quarterly Report to Security Holders HTML 42K
14: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 112K
Awarded Compensation
9: EX-12.1 Statement re: the Computation of Ratios HTML 51K
10: EX-12.2 Statement re: the Computation of Ratios HTML 50K
13: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 38K
15: R1 Document and Entity Information HTML 115K
16: R2 Consolidated Statement of Financial Position HTML 155K
17: R3 Consolidated Statement of Profit or Loss and Other HTML 118K
Comprehensive Loss
18: R4 Consolidated Statement of Changes in Equity HTML 66K
19: R5 Consolidated statement of cash flows HTML 175K
20: R6 The Company and Basis of Presentation HTML 59K
21: R7 Basis of preparation and presentation of the HTML 69K
Consolidated Financial Statements
22: R8 Use of estimates and judgements HTML 69K
23: R9 Material accounting policies, new accounting HTML 181K
standards and new and not yet effective accounting
standards
24: R10 Business Combinations HTML 84K
25: R11 Financial Risk Management HTML 169K
26: R12 Financial Instruments by Category HTML 135K
27: R13 Cash and cash equivalents HTML 51K
28: R14 Marketable securities HTML 52K
29: R15 Trade receivables HTML 133K
30: R16 Inventories HTML 51K
31: R17 Equity accounted investees HTML 73K
32: R18 Property, Plant and Equipment HTML 180K
33: R19 Intangible Assets and Goodwill HTML 210K
34: R20 Bonds and financing HTML 233K
35: R21 Suppliers HTML 51K
36: R22 Lease liabilities HTML 68K
37: R23 Contractual obligations and deferred income HTML 59K
38: R24 Accounts payable for business combination and HTML 112K
acquisition of associates
39: R25 Salaries and Social Contribution HTML 52K
40: R26 Related parties HTML 519K
41: R27 Provision for tax, civil and labor losses and HTML 157K
Judicial deposits and escrow accounts
42: R28 Current and Deferred Income Tax and Social HTML 135K
Contribution
43: R29 Shareholder's Equity HTML 120K
44: R30 Net Revenue from sales and Services HTML 61K
45: R31 Costs and Expenses by Nature HTML 88K
46: R32 Finance result HTML 74K
47: R33 Non-cash transactions HTML 47K
48: R34 Subsequent events HTML 41K
49: R35 Material accounting policies, new accounting HTML 212K
standards and new and not yet effective accounting
standards (Policies)
50: R36 Basis of preparation and presentation of HTML 56K
Consolidated Financial Statements (Tables)
51: R37 Material accounting policies, new accounting HTML 43K
standards and new and not yet effective accounting
standards (Tables)
52: R38 Business Combinations (Tables) HTML 77K
53: R39 Financial Risk Management (Tables) HTML 160K
54: R40 Financial Instruments by Category (Tables) HTML 159K
55: R41 Cash and cash equivalents (Tables) HTML 50K
56: R42 Marketable securities (Tables) HTML 49K
57: R43 Trade receivables (Tables) HTML 130K
58: R44 Inventories (Tables) HTML 49K
59: R45 Equity accounted investees (Tables) HTML 73K
60: R46 Property, Plant and Equipment (Tables) HTML 180K
61: R47 Intangible Assets and Goodwill (Tables) HTML 208K
62: R48 Bonds and financing (Tables) HTML 230K
63: R49 Suppliers (Tables) HTML 49K
64: R50 Lease liabilities (Tables) HTML 67K
65: R51 Contractual obligations and deferred income HTML 58K
(Tables)
66: R52 Accounts payable for business combination and HTML 115K
acquisition of associates (Tables)
67: R53 Salaries and Social Contribution (Tables) HTML 51K
68: R54 Related parties (Tables) HTML 504K
69: R55 Provision for tax, civil and labor losses and HTML 157K
Judicial deposits and escrow accounts (Tables)
70: R56 Current and Deferred Income Tax and Social HTML 133K
Contribution (Tables)
71: R57 Shareholder's Equity (Tables) HTML 86K
72: R58 Net Revenue from sales and Services (Tables) HTML 61K
73: R59 Costs and Expenses by Nature (Tables) HTML 87K
74: R60 Finance result (Tables) HTML 73K
75: R61 The Company and Basis of Presentation (Details 1 - HTML 72K
Textuals)
76: R62 Basis of preparation and presentation of HTML 61K
Consolidated Financial Statements (Details)
77: R63 Use of estimates and judgements (Details) HTML 40K
78: R64 Material accounting policies, new accounting HTML 55K
standards and new and not yet effective accounting
standards (Details)
79: R65 Material accounting policies, new accounting HTML 57K
standards and new and not yet effective accounting
standards (Details 2)
80: R66 Material accounting policies, new accounting HTML 80K
standards and new and not yet effective accounting
standards (Details 3)
81: R67 Business Combinations (Details) HTML 102K
82: R68 Business Combinations (Details) (Parenthetical) HTML 67K
83: R69 Business Combinations (Details 1 - Textual) HTML 75K
84: R70 Financial Risk Management (Details) HTML 73K
85: R71 Financial Risk Management (Details 2) HTML 107K
86: R72 Financial Risk Management (Details 3) HTML 133K
87: R73 Financial Risk Management (Details 4 - Textuals) HTML 73K
88: R74 Financial Instruments by Category (Details) HTML 90K
89: R75 Financial Instruments by Category - Schedule of HTML 71K
valuation techniques and significant unobservable
inputs (Details)
90: R76 Financial Instruments by Category - Schedule of HTML 95K
changes during the period in measuring level 3
fair values (Details)
91: R77 Cash and cash equivalents (Details) HTML 52K
92: R78 Marketable securities (Details) HTML 48K
93: R79 Trade receivables (Details) HTML 46K
94: R80 Trade receivables (Details 2) HTML 63K
95: R81 Trade receivables (Details 3) HTML 43K
96: R82 Trade receivables (Details 4) HTML 74K
97: R83 Trade receivables (Details 5) HTML 53K
98: R84 Inventories (Details) HTML 53K
99: R85 Equity accounted investees - Schedule of HTML 54K
composition of investments (Details)
100: R86 Equity accounted investees - Schedule of HTML 49K
investments without control and significant
influence (Details 1)
101: R87 Property, Plant and Equipment (Details) HTML 93K
102: R88 Property, Plant and Equipment - Schedule of HTML 83K
changes in property, plant and equipment (Details
1)
103: R89 Intangible Assets and Goodwill (Details) HTML 90K
104: R90 Intangible Assets and Goodwill (Details 2) HTML 87K
105: R91 Intangible Assets and Goodwill (Details 3) HTML 55K
106: R92 Intangible Assets and Goodwill (Details 4) HTML 54K
107: R93 Intangible Assets and Goodwill (Details 5) HTML 47K
108: R94 Bonds and financing (Details) HTML 108K
109: R95 Bonds and financing - Schedule of composition of HTML 63K
interest and principal payments of bonds and
financing (Details 1)
110: R96 Bonds and financing - Parentheticals (Details 2) HTML 51K
111: R97 Bonds and financing - Schedule of bonds' HTML 57K
description (Details 3)
112: R98 Bonds and financing - Schedule of bonds and HTML 58K
financing maturities (Details 4)
113: R99 Bonds and financing (Details 5 - Textuals) HTML 63K
114: R100 Suppliers (Details) HTML 49K
115: R101 Suppliers (Details 1 - Textuals) HTML 45K
116: R102 Lease liabilities (Details) HTML 76K
117: R103 Contractual obligations and deferred income HTML 60K
(Details)
118: R104 Accounts payable for business combination and HTML 67K
acquisition of associates (Details)
119: R105 Accounts payable for business combination and HTML 58K
acquisition of associates (Details 2)
120: R106 Accounts payable for business combination and HTML 53K
acquisition of associates (Details 3)
121: R107 Accounts payable for business combination and HTML 57K
acquisition of associates (Details 4 - Textuals)
122: R108 Salaries and Social Contribution (Details) HTML 50K
123: R109 Related parties (Details) HTML 97K
124: R110 Related parties (Details 2) HTML 154K
125: R111 Related parties (Details 3) HTML 60K
126: R112 Related parties (Details 4) HTML 81K
127: R113 Related parties (Details 5) HTML 45K
128: R114 Provision for tax, civil and labor losses and HTML 101K
Judicial deposits and escrow accounts (Details 1)
129: R115 Provision for tax, civil and labor losses and HTML 58K
Judicial deposits and escrow accounts (Details 2)
130: R116 Provision for tax, civil and labor losses and HTML 51K
Judicial deposits and escrow accounts (Details 3)
131: R117 Provision for tax, civil and labor losses and HTML 51K
Judicial deposits and escrow accounts (Details 4 -
Textuals)
132: R118 Current and Deferred Income Tax and Social HTML 70K
Contribution (Details)
133: R119 Current and Deferred Income Tax and Social HTML 101K
Contribution (Details 2)
134: R120 Shareholder's Equity (Details) HTML 71K
135: R121 Shareholder's Equity (Details 1) HTML 59K
136: R122 Shareholder's Equity (Details 2) HTML 48K
137: R123 Shareholder's Equity (Details 3 - Textuals 1) HTML 100K
138: R124 Shareholder's Equity (Details 4 - Textuals 2) HTML 111K
139: R125 Net Revenue from sales and Services (Details) HTML 60K
140: R126 Costs and Expenses by Nature (Details) HTML 83K
141: R127 Costs and Expenses by Nature (Details 2) HTML 56K
142: R128 Finance result (Details) HTML 72K
143: R129 Finance result - Additional information (Details HTML 45K
1)
144: R130 Segment Reporting (Details) HTML 70K
145: R131 Segment Reporting (Details 1 - Textuals) HTML 44K
146: R132 Non-cash transactions - Additional information HTML 68K
(Details)
147: R133 Subsequent events - Additional information HTML 47K
(Details)
149: XML IDEA XML File -- Filing Summary XML 294K
152: XML XBRL Instance -- vsta-20231231_htm XML 7.63M
148: EXCEL IDEA Workbook of Financial Report Info XLSX 334K
4: EX-101.CAL XBRL Calculations -- vsta-20231231_cal XML 519K
2: EX-101.DEF XBRL Definitions -- vsta-20231231_def XML 2.28M
5: EX-101.LAB XBRL Labels -- vsta-20231231_lab XML 5.00M
3: EX-101.PRE XBRL Presentations -- vsta-20231231_pre XML 2.97M
6: EX-101.SCH XBRL Schema -- vsta-20231231 XSD 577K
150: JSON XBRL Instance as JSON Data -- MetaLinks 704± 1.08M
151: ZIP XBRL Zipped Folder -- 0001554855-24-000282-xbrl Zip 1.34M
Exhibit 12.1
CERTIFICATION BY THE PRINCIPAL EXECUTIVE OFFICER PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
| I, Guilherme Alves Mélega, certify that: | |
| 1. | I have reviewed this annual report on Form 20-F of Vasta Platform Limited; | |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; | |
| 3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report; | |
| 4. | The company’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have: | |
| a. | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; | |
| b. | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; | |
| c. | Evaluated the effectiveness of the company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and | |
| d. | Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably liked to materially affect, the company’s internal control over financial reporting. | |
| 5. | The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company’s auditors and the audit committee of the company’s board of directors (or persons performing the equivalent functions): | |
| a. | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and report financial information; and | |
| b. | Any fraud, whether or not material, that involves management or other employees who have a significant role in the company’s internal control over financial reporting. |
Date: April 19, 2024
| By: | /s/ Guilherme Alves Mélega | |
| Name: Guilherme Alves Mélega | ||
| Title: Chief Executive Officer |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 7/31/20 Vasta Platform Ltd. S-8 7/31/20 4:161K Davis Polk & … LLP 01/FA 7/23/20 Vasta Platform Ltd. F-1/A 5:9.3M Donnelley … Solutions/FA 7/06/20 Vasta Platform Ltd. F-1 24:9.6M Donnelley … Solutions/FA |