Business Context and Reporting Period
Company: EMBRAER S.A. (Embraer - Brazilian Aviation Company)
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: July 3, 2006
Reporting Period: This filing serves as a notification regarding the submission of the Annual Report on Form 20-F and a specific restatement of financial statements for the year ended December 31, 2004.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity for the current period or the restated period. The document acts as a cover sheet referencing an attached press release rather than containing the financial data itself.
Material Changes
The primary material change disclosed is the restatement of the consolidated balance sheet and statement of cash flows for the fiscal year ended December 31, 2004. This restatement was announced in a press release dated June 30, 2006, which is attached as Exhibit 1 to this filing.
Guidance, Outlook, and Risks
The filing text does not contain management commentary, future guidance, outlook, or specific risk factors. The document focuses solely on the procedural notification of the Form 20-F filing and the historical restatement.
Investor Verification Checklist
- Review the attached Press Release (Exhibit 1) dated June 30, 2006, for details on the nature and impact of the 2004 financial restatement.
- Locate and analyze the full Annual Report on Form 20-F referenced in this filing for updated financial figures.
- Verify the specific line items in the 2004 consolidated balance sheet and statement of cash flows that were restated.