Telefonica Brasil Files 6-K for Q1 2024

TL;DR

Telefonica Brasil (VIV) filed its Q1 2024 6-K, confirming 20-F annual report filing.

AI Summary

On May 9, 2024, Telefonica Brasil S.A. filed a Form 6-K for the period ending March 31, 2024. The filing is a report of a foreign private issuer and indicates that the company files annual reports under Form 20-F. The principal executive office is located in Sao Paulo, Brazil.

Why It Matters

This filing provides an update on Telefonica Brasil S.A.'s financial reporting as a foreign private issuer, which is important for investors tracking the company's performance and regulatory compliance.

Risk Assessment

Risk Level: low — This is a routine periodic filing (6-K) that does not contain new material financial information or significant corporate events.

Key Players & Entities

• TELEFONICA BRASIL S.A. (company) — Registrant
• 0001292814-24-001974 (filing_id) — Accession Number
• 20240331 (date) — Period of Report
• 20240509 (date) — Filing Date
• SAO PAULO-SP (location) — City, State of Principal Executive Office

FAQ

Filing Documents

• vivitr1q24_6k.htm (6-K) — 2610KB
• vivitr1q246k_001.jpg (GRAPHIC) — 44KB
• vivitr1q246k_002.jpg (GRAPHIC) — 3KB
• 0001292814-24-001974.txt ( ) — 2676KB

From the Filing

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 6-K REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934 For the month of May, 2024 Commission File Number: 001-14475 TELEFNICA BRASIL S.A. (Exact name of registrant as specified in its charter) TELEFONICA BRAZIL S.A. (Translation of registrant's name into English) Av. Eng Lus Carlos Berrini, 1376 - 28 andar So Paulo, S.P. Federative Republic of Brazil (Address of principal executive office) Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F: Form 20-F X Form 40-F Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): Yes No X Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): Yes No X Rua Castilho, 392 - 3º Andar Brooklin - São Paulo - SP CEP 04568-010 São Paulo - Brasil T: +5511 5102-2510 www.bakertillybr.com.br (Free translation from the original issued in Portuguese. In the event of discrepancies, the Portuguese language version prevails). Independent auditors’ review report on the consolidated and individual interim financial information To the Management and Shareholders of Telefônica Brasil S.A. São Paulo - SP Introduction We have reviewed the consolidated and individual interim financial information of Telefônica Brasil S.A. (“Company”) , included in the Quarterly Information Form – “ITR” for the quarter ended March 31, 2024, which comprise the balance sheet as of March 31, 2024, and the respective material accounting policies and other explanatory information. The Company´s Management is responsible for preparing the consolidated and individual interim financial statements in accordance with the accounting standard CPC 21(R1) – Interim financial reporting and IAS 34 – Interim Financial Reporting, issued by the International Accounting Standards Board (IASB), and for presenting the aforementioned information in accordance with the standards issued by the Brazilian Securities Commission (CVM) that apply to the preparation of the Quarterly Information (ITR) . Our responsibility is to express a conclusion on such interim financial information based on our review. Scope of the review We conducted our review in accordance with Brazilian and International Standards for reviewing interim financial information (NBC TR 2410 and ISRE 2410 – Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of the interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. The scope of a review is substantially less than an audit conducted in accordance with audit standards and, as a result, we cannot provide assurance that we have discovered all the significant matters that could have been identified by an audit. Accordingly, we do not express an audit opinion. 1 Telefônica Brasil S.A. QUARTERLY INFORMATION (A free translation of the original in Portuguese) Conclusion on the Company and consolidated interim financial information Based on our review we are not aware of any facts that lead us to believe the consolidated and individual interim financial information included in the aforesaid “ITR” has not been prepared, in all material respects, in accordance with the accounting standard CPC 21 (R1) and IAS 34 applicable to the preparation of Quarterly Information – ”ITR”, and presented in accordance with the standards issued by the Brazilian Securities Commission (CVM). Other matters The aforementioned quarterly financial information includes consolidated and individual Statements of Value Added (DVA) for the three-month period ended March 31, 2024, which are the responsibility of Company’s Management and are presented as supplementary information for IAS 34 purpose. This financial statement was subject to review procedures conducted together with the review of the quarterly financial information, for the purpose to conclude whether it has been reconciled with the interim financial information and accounting records, as applicable, and if its form and content comply with the criteria set out in the accounting standard CPC09 – “Statements of Value Added”. Our review did not detect any facts that lead us to believe that the DVA has not been prepared, in all material respects, in accordance with the criteria established in this accounting standard and consistently in relation to the consolidated and individual interim financial statements taken as a whole. São Paulo, Apri

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View this 6-K filing on SEC EDGAR