DOEPE 29/04/2015 - Pág. 17 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 29 de abril de 2015
Diário Oficial do Estado de Pernambuco - Poder Executivo
,%,5$0$+2/',1*6$&13-1±5HODWyULRGD'LUHWRULD±6HQKRUHV$FLRQLVWDVHPFXPSULPHQWRDRVSUHFHLWRVOHJDLVH
HVWDWXWiULRVVXEPHWHPRVjDSUHFLDomRGH96DVDV'HPRQVWUDo}HV&RQWiEHLVUHIHUHQWHVDRH[HUFtFLRVRFLDOILQGRHPSHUPDQHFHQGRj
GLVSRVLomRSDUDSUHVWDURVHVFODUHFLPHQWRVQHFHVViULRV5HFLIH±3($'LUHWRULD
%DODQoRVSDWULPRQLDLV
'HPRQVWUDo}HVGRVUHVXOWDGRVDEUDQJHQWHV
(PGHGH]HPEURGHH
([HUFtFLRVILQGRVHPGHGH]HPEURGHH
(PPLOKDUHVGHUHDLV
(PPLOKDUHVUHDLV
$WLYR
1RWD
&LUFXODQWH
5HVXOWDGRGRSHUtRGR
&DL[DHHTXLYDOHQWHVGHFDL[D
2XWUDVUHVXOWDGRVDEUDQJHQWHV
,PSRVWRVDUHFXSHUDU
'LYLGHQGRVDUHFHEHU
5HVXOWDGRDEUDQJHQWHWRWDO
7RWDOGRDWLYRFLUFXODQWH
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWH
1mRFLUFXODQWH
GDVGHPRQVWUDo}HVFRQWiEHLV
,PSRVWRVDUHFXSHUDU
,QYHVWLPHQWRV
'HPRQVWUDo}HVGRVIOX[RVGHFDL[D
,QWDQJtYHO
([HUFtFLRVILQGRVHPGHGH]HPEURGHH
7RWDOGRDWLYRQmRFLUFXODQWH
(PPLOKDUHVUHDLV
7RWDOGRDWLYR
)OX[RGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
3DVVLYR
5HVXOWDGRGRSHUtRGR
$MXVWHVSDUDFRQFLOLDURUHVXOWDGRGRSHUtRGR
&LUFXODQWH
3HUGDSRUUHGXomRDRYDORUUHFXSHUiYHOGR
,PSRVWRVHFRQWULEXLo}HVDUHFROKHU
DWLYRLQWDQJtYHO
'LYLGHQGRVSURSRVWRV
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO
7RWDOGRSDVVLYRFLUFXODQWH
3DWULP{QLROLTXLGR
&DSLWDOVRFLDO
5HVHUYDVGHOXFURV
7RWDOGRSDWULP{QLROtTXLGR
7RWDOGRSDVVLYRHSDWULP{QLROtTXLGR
$FUpVFLPRVGHDWLYRV
,PSRVWRVDUHFXSHUDU
2XWURVFUpGLWRV
&DL[D DSOLFDGRQDV JHUDGRSHODV
DWLYLGDGHVRSHUDFLRQDLV
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDV
)OX[RGHFDL[DGDVDWLYLGDGHVGH
GHPRQVWUDo}HVFRQWiEHLV
LQYHVWLPHQWRV
'HPRQVWUDo}HVGRVUHVXOWDGRV
'LYLGHQGRVUHFHELGRV
([HUFtFLRVILQGRVHPGHGH]HPEURGHH
&DL[DJHUDGRSHODVDWLYLGDGHVGH
(PPLOKDUHVUHDLVH[FHWRRSUHMXt]RSRUDomR
LQYHVWLPHQWRV
5HFHLWDV GHVSHVDV RSHUDFLRQDLV
*HUDLVHDGPLQLVWUDWLYDV
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO
2XWUDVUHFHLWDV GHVSHVDV OtTXLGDV
/XFURDQWHVGDVUHFHLWDVILQDQFHLUDV
5HFHLWDVILQDQFHLUDV
/XFURDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
5HVXOWDGRGRSHUtRGR
5HVXOWDGRSRUDomR%iVLFR HP5
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWH
GDVGHPRQVWUDo}HVFRQWiEHLV
)OX[RGHFDL[DGDVDWLYLGDGHVGH
ILQDQFLDPHQWRV
'LYLGHQGRVSDJRV
&DL[DDSOLFDGRQDVDWLYLGDGHVGH
ILQDQFLDPHQWRV
'HFUpVFLPRVQRVFDL[DVHHTXLYDOHQWHVGH
FDL[D
'HPRQVWUDomRGRGHFUpVFLPRQRVFDL[DVH
HTXLYDOHQWHVGHFDL[D
1RLQtFLRGRSHUtRGR
1RILPGRSHUtRGR
'HFUpVFLPRQRVFDL[DVHHTXLYDOHQWHVGH
FDL[D
17
GRUHVXOWDGR1RVSHUtRGRVUHODWLYRVDRVH[HUFtFLRVILQGRHPGHGH]HPEURGHHD$GPLQLVWUDomRGD&RPSDQKLD
QmRLGHQWLILFRXHYLGrQFLDVTXHUHTXHUHVVHRUHFRQKHFLPHQWRQRUHVXOWDGRGHSHUGDSRUUHGXomRDRYDORUUHFXSHUiYHOGRVHX
LQYHVWLPHQWRHPFRQWURODGD&RPELQDo}HVGHQHJyFLRV iJLR &RPELQDo}HVGHQHJyFLRVmRUHJLVWUDGDVXWLOL]DQGRR
PpWRGRGHDTXLVLomRQDGDWDGDDTXLVLomRLVWRpTXDQGRRFRQWUROHpWUDQVIHULGRSDUDD&RPSDQKLD$FRQWUDSUHVWDomRGD
DTXLVLomRWUDQVIHULGDpJHUDOPHQWHPHQVXUDGDDRYDORUMXVWRDVVLPFRPRRVDWLYRVOtTXLGRVLGHQWLILFiYHLVDGTXLULGRV3DUDDV
DTXLVLo}HV RFRUULGDV HP GDWD DQWHULRU j GH MDQHLUR GH IRL SHUPLWLGD D DSOLFDomR GD LVHQomR SUHYLVWD QD 7*
&RPELQDomR GH 1HJyFLRV FRQIRUPH SHUPLVVmR GDGD SHOD 1%& 7* $GRomR ,QLFLDO GDV 1RUPDV ,QWHUQDFLRQDLV GH
&RQWDELOLGDGH'HVVDIRUPDTXDOTXHUiJLRUHFRQKHFLGRQDGDWDGDWUDQVDomRpWHVWDGRDQXDOPHQWHSDUDLPSDLUPHQW YLGHQRWD
3HUGDSRUUHGXomRDRYDORUUHFXSHUiYHOGHDWLYRVQmRILQDQFHLURV$$GPLQLVWUDomRUHYLVDDQXDOPHQWHRYDORU
FRQWiELOOtTXLGRGRVDWLYRVFRPRREMHWLYRGHDYDOLDUHYHQWRVRXPXGDQoDVQDVFLUFXQVWkQFLDVHFRQ{PLFDVRSHUDFLRQDLVRX
WHFQROyJLFDVTXHSRVVDPLQGLFDUSHUGDGHVHXYDORUUHFXSHUiYHO6HQGRWDLVHYLGrQFLDVLGHQWLILFDGDVHRYDORUFRQWiELOOtTXLGR
H[FHGHU R YDORU UHFXSHUiYHO p UHFRQKHFLGD XPD SHUGD SHOD GHVYDORUL]DomR DMXVWDQGR R YDORU FRQWiELO OtTXLGR DR YDORU
UHFXSHUiYHO2YDORUUHFXSHUiYHOGHXPDWLYRRXGHGHWHUPLQDGDXQLGDGHJHUDGRUDGHFDL[DpGHILQLGRFRPRVHQGRRPDLRUHQWUH
R YDORU HP XVR H R YDORU OtTXLGR GH YHQGD 3URYLV}HV $ &RPSDQKLD QmR SRVVXL FRQWLQJrQFLDV FXMD DYDOLDomR GDV
H[SHFWDWLYDV GH SHUGDV GH VHXV DVVHVVRUHV MXUtGLFRV VHMD ³SURYiYHO´ $VVLP QHQKXPD SURYLVmR SDUD FRQWLQJrQFLDV IRL
FRQVWLWXtGD$VGHPDLVSURYLV}HV JHUDLV IRUDPUHFRQKHFLGDVHPFRQIRUPLGDGHFRPRHVWDEHOHFLGRQD1%&7*3URYLV}HV
3DVVLYRV &RQWLQJHQWHV H D $WLYRV &RQWLQJHQWHV FXMD GHVSHVD SRU FRQWD GR VHX UHFRQKHFLPHQWR p DSUHVHQWDGD QD
'HPRQVWUDomR GR 5HVXOWDGR GR SHUtRGR 3ULQFLSDLV IRQWHV GH MXOJDPHQWR H HVWLPDWLYDV 1D SUHSDUDomR GDV
GHPRQVWUDo}HV FRQWiEHLV GH DFRUGR FRP DV 1RUPDV %UDVLOHLUDV GH &RQWDELOLGDGH HGLWDGDV SHOR &RQVHOKR )HGHUDO GH
&RQWDELOLGDGHpUHTXHULGRTXHD$GPLQLVWUDomRIDoDMXOJDPHQWRVHVWLPDWLYDVHSUHPLVVDVTXHDIHWDPDDSOLFDomRGHSROtWLFDV
FRQWiEHLV H RV YDORUHV UHSRUWDGRV GH DWLYRV SDVVLYRV UHFHLWDV H GHVSHVDV 2V UHVXOWDGRV UHDLV SRGHP GLYHUJLU GHVVDV
HVWLPDWLYDV$VLQIRUPDo}HVVREUHDVLQFHUWH]DVSUHPLVVDVHHVWLPDWLYDVTXHSRVVXDPXPULVFRVLJQLILFDWLYRGHUHVXOWDUHP
DMXVWHPDWHULDOQRH[HUFtFLRVXEVHTXHQWHHVWmRLQFOXtGDVQDVQRWDVH[SOLFDWLYDV,QWDQJtYHOQRTXHVHUHIHUHDGHSUHFLDomRH
DPRUWL]DomRUHFRQKHFLGDVQRVSHUtRGRVGHH(VWLPDWLYDVHSUHPLVVDVVmRUHYLVWRVGHXPDPDQHLUDFRQWtQXD$V
UHYLV}HVGDVHVWLPDWLYDVVmRUHFRQKHFLGDVSURVSHFWLYDPHQWH
'LYLGHQGRV D UHFHEHU (P GH GH]HPEUR GH D
&RPSDQKLDWHPXPVDOGRGHGLYLGHQGRVDUHFHEHUQRPRQWDQWHGH
5 5 FRUUHVSRQGHQWHVDRVDOGRUHVLGXDOGH
&RQWDVFRUUHQWHVEDQFiULDV
GLYLGHQGRV GLVWULEXtGRV HP H[HUFtFLRV DQWHULRUHV H DR YDORU D
$SOLFDo}HVILQDQFHLUDV
UHFHEHU GRV GLYLGHQGRV PtQLPRV REULJDWyULRV GLVWULEXtGRV SHOD
FRQWURODGDQRH[HUFtFLRGH
$V DSOLFDo}HV ILQDQFHLUDV UHIHUHPVH VXEVWDQFLDOPHQWH
DRV IXQGRV GH LQYHVWLPHQWRV FRP UHPXQHUDo}HV 6DOGR GH GLYLGHQGRV GLVWULEXtGRV HP DQRV
HTXLYDOHQWHVDGDWD[DGH&',(VVDVRSHUDo}HVVmR DQWHULRUHVQmRUHFHELGRV
GH FXUWR SUD]R SRVVXHP OLTXLGH] LPHGLDWD QmR HVWmR 'LYLGHQGRVUHFHELGRVQRDQR
VXMHLWDVDYRODWLOLGDGHGRPHUFDGRHVmRGHVWLQDGDVDVXSULU 'LYLGHQGRVGLVWULEXtGRVSHODFRQWURODGDQRDQR
DVQHFHVVLGDGHVGHFDL[DSDUDRSHUDo}HVGHFXUWRSUD]R 6DOGRGHGLYLGHQGRVDUHFHEHU
&DL[DHHTXLYDOHQWHVGHFDL[D
,QYHVWLPHQWRV
D0XWDomRGRVLQYHVWLPHQWRV
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDV
GHPRQVWUDo}HVFRQWiEHLV
6DOGRLQLFLDO
'LYLGHQGRVDUHFHEHU
$MXVWHGHGLYLGHQGRV
5HVXOWDGRGHHTXLYDOrQFLD
SDWULPRQLDO
6DOGRILQDO
E,QIRUPDomRVREUHDFRQWURODGDGLUHWD
&DSLWDOVRFLDO
3DWULP{QLROtTXLGR
/XFUROtTXLGRGRH[HUFtFLR
4XDQWLGDGHVGHDo}HVSRVVXtGDV
GHSDUWLFLSDomR
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO
6DOGRGRLQYHVWLPHQWR
,ELUDPD(QHUJpWLFD6$
,QWDQJtYHO$&RPSDQKLDDSOLFRXDLVHQomRGD1%&7*&RPELQDomRGH1HJyFLRVFRQIRUPHSHUPLVVmRGDGDSHOD1%&
7*$GRomR,QLFLDOGDV1RUPDV,QWHUQDFLRQDLVGH&RQWDELOLGDGHYLVWRTXHDDTXLVLomRGD,ELUDPD(QHUJpWLFD6$RFRUUHXHP
GDWDDQWHULRUjGHMDQHLURGH'HVVDIRUPDRVDOGRFODVVLILFDGRFRPRLQWDQJtYHOUHSUHVHQWDRYDORUSDJRDPDLRUQD
DTXLVLomRGDFRQWURODGD,ELUDPD(QHUJpWLFD6$(VVHYDORUGHFRUUHGRGLUHLWRGHFRQFHVVmRSRUSUD]RGHWHUPLQDGRGHWLGRSRU
HVWDFRQWURODGD&RPRRYDORUSDJRDPDLRUSHOD&RPSDQKLDQDDTXLVLomRGD,ELUDPD(QHUJpWLFD6$HVWiDWUHODGRDRGLUHLWRGH
FRQFHVVmRSHUWHQFHQWHDUHIHULGDFRQWURODGDDRILQDOGDFRQFHVVmRRDWLYRLQWDQJtYHOGD&RPSDQKLDQmRJHUDUiEHQHItFLR
HFRQ{PLFRIXWXUR'HVVDIRUPDD&RPSDQKLDYHPUHFRQKHFHQGRDQXDOPHQWHDSHUGDSRUUHGXomRGRYDORUUHFXSHUiYHOGH
DFRUGRFRPRSHUtRGRGHFRQFHVVmRGDFRQWURODGD
'HPRQVWUDo}HVGDVPXWDo}HVGRSDWULP{QLROtTXLGRH[HUFtFLRVILQGRVHPGHGH]HPEURGHH
(PPLOKDUHVGHUHDLV
7RWDO 'LYLGHQGRVSURSRVWRV
/XFURV
&DSLWDO
5HVHUYD
SUHMXt]RV SDWULP{QLR
5HVHUYDGH
6DOGRGHGLYLGHQGRVQRLQtFLRGRSHUtRGR
VRFLDO
OtTXLGR (PGHGH]HPEURGHD&RPSDQKLDWHPXPVDOGR 'LYLGHQGRVSDJRV
OHJDO
DFXPXODGRV
OXFURV
GHGLYLGHQGRVDSDJDUQRPRQWDQWHGH5 'LYLGHQGR$GLFLRQDOSURSRVWRHPDQRV
5 FRUUHVSRQGHQWHV DRV GLYLGHQGRV PtQLPRV DQWHULRUHV
6DOGRVHPGHGH]HPEURGH
REULJDWyULRV GH GR OXFUR DMXVWDGR GR H[HUFtFLR GH 'LYLGHQGRVSURSRVWRV
HVDOGRGRVGLYLGHQGRVGLVWULEXtGRVHPH[HUFtFLRV
'LVWULEXLomRGHGLYLGHQGRVDRVDFLRQLVWDV
0tQLPRREULJDWyULR
DQWHULRUHV
5HVXOWDGRGRSHUtRGR
6DOGRGHGLYLGHQGRVQRILPGRSHUtRGR
&RQVWLWXLomRGHUHVHUYDOHJDO
3DWULP{QLROtTXLGR2FDSLWDOVRFLDOpGH5HPGHGH]HPEURGHHUHSUHVHQWDGRSRUDo}HV
'LYLGHQGRVPtQLPRVREULJDWyULRV
RUGLQiULDV QRPLQDWLYDV H VHP YDORU QRPLQDO WRGDV SHUWHQFHQWH D %UHQQDQG (QHUJLD 6$ ,QVWUXPHQWRV ILQDQFHLURV
'LYLGHQGRVDGLFLRQDLVSURSRVWRV
REMHWLYRVHSROtWLFDVSDUDJHVWmRGHULVFRILQDQFHLURD,QVWUXPHQWRVILQDQFHLURV2VSULQFLSDLVLQVWUXPHQWRVILQDQFHLURVGD
6DOGRVHPGHGH]HPEURGH
&RPSDQKLDVmRFDL[DHHTXLYDOHQWHVGHFDL[D2YDORUMXVWRGRVDWLYRVHSDVVLYRVILQDQFHLURVpLQFOXtGRQRYDORUSHORTXDOR
LQVWUXPHQWR SRGHULD VHU WURFDGR HP XPD WUDQVDomR FRUUHQWH HQWUH SDUWHV GLVSRVWDV D QHJRFLDU H QmR HP XPD YHQGD RX
'LVWULEXLomRGHGLYLGHQGRVDRVDFLRQLVWDV
OLTXLGDomRIRUoDGD(PGHGH]HPEURGHHQmRKDYLDGLIHUHQoDVLJQLILFDWLYDHQWUHRVYDORUHVFRQWiEHLVHRVGH
5HVXOWDGRGRSHUtRGR
PHUFDGRSDUDRVLQVWUXPHQWRVILQDQFHLURVGD&RPSDQKLD$&RPSDQKLDQmRUHDOL]DRSHUDo}HVGHKHGJHVZDSRXTXDLVTXHU
&RQVWLWXLomRSDUDUHVHUYDOHJDO
RXWUDVRSHUDo}HVTXHHQYROYDPLQVWUXPHQWRVILQDQFHLURVGHULYDWLYRVE2EMHWLYRVHSROtWLFDVSDUDJHVWmRGHULVFRILQDQFHLUR
'LYLGHQGRVPtQLPRVREULJDWyULRV
&RQVLGHUDQGRRDWXDOHVWiJLRGHVXDVRSHUDo}HVD&RPSDQKLDDLQGDQmRHVWiH[SRVWDDULVFRGHPHUFDGRULVFRGHFUpGLWRH
&RQVWLWXLomRGHUHVHUYDGHOXFURV
ULVFRGHOLTXLGH]
6DOGRVHPGHGH]HPEURGH
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV
1RWDVH[SOLFDWLYDVjVGHPRQVWUDo}HVFRQWiEHLVGHGH]HPEURGHH (PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
,QIRUPDo}HVVREUHD&RPSDQKLD2EMHWRVRFLDO$,ELUDPD+ROGLQJ6$ ³&RPSDQKLD´ pXPDVRFLHGDGHSRUDo}HVGHFDSLWDOIHFKDGRFRPVHGHQD
FLGDGHGR5HFLIH3($&RPSDQKLDWHPFRPRSULQFLSDODWLYLGDGHHFRQ{PLFDDOpPGDSDUWLFLSDomRHPRXWUDVVRFLHGDGHVDJHUDomRHDFRPHUFLDOL]DomR
GHHQHUJLDHOpWULFDFRPDSURYHLWDPHQWRGHUHFXUVRVKtGULFRVQDWXUDLVPHGLDQWHDXWRUL]DomRGR3RGHU3~EOLFRFRPSHWHQWH&RQWURODGD$WXDOPHQWH
D&RPSDQKLDSDUWLFLSDQD,ELUDPD(QHUJpWLFD6$GHWHQGRGRVHXFDSLWDOVRFLDO3ULQFLSDLV3UiWLFDVH3ROtWLFDV&RQWiEHLV%DVHGH
SUHSDUDomR H DSUHVHQWDomR $V GHPRQVWUDo}HV FRQWiEHLV IRUDP SUHSDUDGDV H HVWmR VHQGR DSUHVHQWDGDV GH DFRUGR FRP DV SROtWLFDV FRQWiEHLV
DGRWDGDVQR%UDVLOTXHFRPSUHHQGHPRVSURQXQFLDPHQWRVLQWHUSUHWDo}HVHRULHQWDo}HVGR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV &3& DSURYDGRV
SHOR&RQVHOKR)HGHUDOGH&RQWDELOLGDGH &)& FRPR1RUPDV%UDVLOHLUDVGH&RQWDELOLGDGH 1%&V $&RPSDQKLDGHILQLXR5HDOFRPRDVXDPRHGD
IXQFLRQDOHDVGHPRQVWUDo}HVFRQWiEHLVIRUDPSUHSDUDGDVFRPEDVHQRFXVWRKLVWyULFR$VGHPRQVWUDo}HVFRQWiEHLVGD&RPSDQKLDSDUDRH[HUFtFLR
ILQGRHPGHGH]HPEURGHIRUDPDXWRUL]DGDVSDUDHPLVVmRGHDFRUGRFRPDUHVROXomRGD$GPLQLVWUDomRHPGHPDUoRGH7ULEXWDomR
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOFRUUHQWHV$&RPSDQKLDDSXUDROXFURWULEXWiYHOFRPEDVHQDVLVWHPiWLFDGR³/XFUR3UHVXPLGR´&RQIRUPH
OHJLVODomRHPYLJRUVREUHRWRWDOGHUHFHLWDVLQFLGHDDSOLFDomRGDVUHVSHFWLYDVEDVHVGHSUHVXQomR,53-H&6//$VDOtTXRWDVLQFLGHQWHV
VmR L ,53-$GLFLRQDOGHH LL &6//,QVWUXPHQWRVILQDQFHLURV$&RPSDQKLDVRPHQWHUHFRQKHFHRVLQVWUXPHQWRVILQDQFHLURVQD
GDWD TXH IRUDP RULJLQDGRV RX D SDUWLU GD GDWD HP TXH VH WRUQD SDUWH GDV GLVSRVLo}HV FRQWUDWXDLV GRV UHIHULGRV LQVWUXPHQWRV $ &RPSDQKLD
GHVUHFRQKHFHXPDWLYRILQDQFHLURTXDQGRRVGLUHLWRVFRQWUDWXDLVDRVIOX[RVGHFDL[DGRDWLYRH[SLUDPRXTXDQGRWUDQVIHUHVXEVWDQFLDOPHQWHRVULVFRVH
EHQHItFLRVGDWLWXODULGDGHDWHUFHLURV$&RPSDQKLDGHVUHFRQKHFHXPSDVVLYRILQDQFHLURTXDQGRVXDREULJDomRFRQWUDWXDOpUHWLUDGDFDQFHODGDRX
H[SLUDGD2SULQFLSDODWLYRILQDQFHLURUHFRQKHFLGRSHOD&RPSDQKLDpFDL[DHHTXLYDOHQWHVGHFDL[D&DL[DHHTXLYDOHQWHVGHFDL[D2VHTXLYDOHQWHV
GHFDL[DVmRPDQWLGRVFRPDILQDOLGDGHGHDWHQGHUDFRPSURPLVVRVGHFDL[DGHFXUWRSUD]RHQmRSDUDLQYHVWLPHQWRRXRXWURVILQV $&RPSDQKLD
FRQVLGHUDHTXLYDOHQWHVGHFDL[DXPDDSOLFDomRILQDQFHLUDGHFRQYHUVLELOLGDGHLPHGLDWDFRPSUD]RGHYHQFLPHQWRLQIHULRUD QRYHQWD GLDVHPXP
PRQWDQWHFRQKHFLGRGHFDL[DHHVWDQGRVXMHLWDDXPLQVLJQLILFDQWHULVFRGHPXGDQoDGHYDORU,QYHVWLPHQWRV2LQYHVWLPHQWRGD&RPSDQKLDHPVXD
FRQWURODGDpUHFRQKHFLGRFRPEDVHQRPpWRGRGDHTXLYDOrQFLDSDWULPRQLDO8PDFRQWURODGDpXPDHQWLGDGHVREUHDTXDOD&RPSDQKLDH[HUoDLQIOXrQFLD
VLJQLILFDWLYD$ GHPRQVWUDomR GR UHVXOWDGR UHIOHWH D SDUFHOD GR UHVXOWDGR GDV RSHUDo}HV GD FRQWURODGD$ SDUWLFLSDomR VRFLHWiULD QD FRQWURODGD p
GLYXOJDGD QD 'HPRQVWUDomR GR 5HVXOWDGR FRPR HTXLYDOrQFLD SDWULPRQLDO UHSUHVHQWDQGR R OXFUR OtTXLGR DWULEXtYHO DR DFLRQLVWD GD FRQWURODGD$V
GHPRQVWUDo}HVFRQWiEHLVGDFRQWURODGDVmRSUHSDUDGDVFRQVLGHUDQGRRPHVPRSHUtRGRGHGLYXOJDomRTXHD&RPSDQKLD$SyVDDSOLFDomRGRPpWRGR
GD HTXLYDOrQFLD SDWULPRQLDO D &RPSDQKLD GHWHUPLQD VH p QHFHVViULR UHFRQKHFHU SHUGD DGLFLRQDO GR YDORU UHFXSHUiYHO VREUH R LQYHVWLPHQWR GD
&RPSDQKLDHPVXDFRQWURODGD$&RPSDQKLDGHWHUPLQDHPFDGDGDWDGHIHFKDPHQWRGREDODQoRSDWULPRQLDOVHKiHYLGrQFLDREMHWLYDGHTXHRV
LQYHVWLPHQWRVQDVFRQWURODGDVVRIUHUDPSHUGDVSRUUHGXomRDRYDORUUHFXSHUiYHO6HDVVLPIRUFRQVWDWDGRD&RPSDQKLDFDOFXODRPRQWDQWHGDSHUGD
SRUUHGXomRDRYDORUUHFXSHUiYHOFRPRDGLIHUHQoDHQWUHRYDORUUHFXSHUiYHOGDVFRQWURODGDVHRYDORUFRQWiELOHUHFRQKHFHRPRQWDQWHQDGHPRQVWUDomR
$PLOWRQ4XHLUR]GD6LOYD±&RQWDGRU&5&3(2
'LUHWRUHV5LFDUGR-HU{QLPR3HUHLUD5rJR-~QLRUH3HGUR3RQWXDO0DUOHWWL
5HODWyULRGRVDXGLWRUHVLQGHSHQGHQWHVVREUHDVGHPRQVWUDo}HVFRQWiEHLV$RV$FLRQLVWDVH$GPLQLVWUDGRUHVGD,ELUDPD
+ROGLQJ 6$ 5HFLIH 3( ([DPLQDPRV DV GHPRQVWUDo}HV FRQWiEHLV GD ,ELUDPD +ROGLQJ 6$ ³&RPSDQKLD´ TXH
FRPSUHHQGHPREDODQoRSDWULPRQLDOHPGHGH]HPEURGHHDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGRUHVXOWDGR
DEUDQJHQWHGDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRVIOX[RVGHFDL[DSDUDRH[HUFtFLRILQGRQDTXHODGDWDDVVLPFRPRR
UHVXPR GDV SULQFLSDLV SUiWLFDV FRQWiEHLV H GHPDLV QRWDV H[SOLFDWLYDV 5HVSRQVDELOLGDGH GD DGPLQLVWUDomR VREUH DV
GHPRQVWUDo}HV FRQWiEHLV $$GPLQLVWUDomR GD &RPSDQKLD p UHVSRQViYHO SHOD HODERUDomR H DGHTXDGD DSUHVHQWDomR
GHVVDV GHPRQVWUDo}HV FRQWiEHLV GH DFRUGR FRP DV SUiWLFDV FRQWiEHLV DGRWDGDV QR %UDVLO DVVLP FRPR SHORV FRQWUROHV
LQWHUQRVTXHHODGHWHUPLQRXFRPRQHFHVViULRVSDUDSHUPLWLUDHODERUDomRGHGHPRQVWUDo}HVFRQWiEHLVOLYUHVGHGLVWRUomR
UHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUUR5HVSRQVDELOLGDGHGRVDXGLWRUHVLQGHSHQGHQWHV1RVVD
UHVSRQVDELOLGDGH p D GH H[SUHVVDU XPD RSLQLmR VREUH HVVDV GHPRQVWUDo}HV FRQWiEHLV FRP EDVH HP QRVVD DXGLWRULD
FRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD(VVDVQRUPDVUHTXHUHPRFXPSULPHQWRGH
H[LJrQFLDVpWLFDVSHORVDXGLWRUHVHTXHDDXGLWRULDVHMDSODQHMDGDHH[HFXWDGDFRPRREMHWLYRGHREWHUVHJXUDQoDUD]RiYHOGH
TXHDVGHPRQVWUDo}HVFRQWiEHLVHVWmROLYUHVGHGLVWRUomRUHOHYDQWH8PDDXGLWRULDHQYROYHDH[HFXomRGHSURFHGLPHQWRV
VHOHFLRQDGRVSDUDREWHQomRGHHYLGrQFLDDUHVSHLWRGRVYDORUHVHGLYXOJDo}HVDSUHVHQWDGRVQDVGHPRQVWUDo}HVFRQWiEHLV
2VSURFHGLPHQWRVVHOHFLRQDGRVGHSHQGHPGRMXOJDPHQWRGRDXGLWRULQFOXLQGRDDYDOLDomRGRVULVFRVGHGLVWRUomRUHOHYDQWH
QDV GHPRQVWUDo}HV FRQWiEHLV LQGHSHQGHQWHPHQWH VH FDXVDGD SRU IUDXGH RX HUUR 1HVVD DYDOLDomR GH ULVFRV R DXGLWRU
FRQVLGHUDRVFRQWUROHVLQWHUQRVUHOHYDQWHVSDUDDHODERUDomRHDGHTXDGDDSUHVHQWDomRGDVGHPRQVWUDo}HVFRQWiEHLVGD
&RPSDQKLD SDUD SODQHMDU RV SURFHGLPHQWRV GH DXGLWRULD TXH VmR DSURSULDGRV QDV FLUFXQVWkQFLDV PDV QmR SDUD ILQV GH
H[SUHVVDUXPDRSLQLmRVREUHDHILFiFLDGHVVHVFRQWUROHVLQWHUQRVGD&RPSDQKLD8PDDXGLWRULDLQFOXLWDPEpPDDYDOLDomRGD
DGHTXDomRGDVSUiWLFDVFRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWLYDVFRQWiEHLVIHLWDVSHODDGPLQLVWUDomREHPFRPR
DDYDOLDomRGDDSUHVHQWDomRGDVGHPRQVWUDo}HVFRQWiEHLVWRPDGDVHPFRQMXQWR$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULD
REWLGDpVXILFLHQWHHDSURSULDGDSDUDIXQGDPHQWDUQRVVDRSLQLmR2SLQLmR(PQRVVDRSLQLmRDVGHPRQVWUDo}HVFRQWiEHLV
DFLPDUHIHULGDVDSUHVHQWDPDGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOHILQDQFHLUDGD,ELUDPD
+ROGLQJ6$HPGHGH]HPEURGHRGHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVIOX[RVGHFDL[DSDUDRH[HUFtFLRILQGR
QDTXHOD GDWD GH DFRUGR FRP DV SUiWLFDV FRQWiEHLV DGRWDGDV QR %UDVLO 5HFLIH GH DEULO GH .30* $XGLWRUHV
,QGHSHQGHQWHV&5&3()-RmR$OEHUWRGD6LOYD1HWR&RQWDGRU&5&5627&(
(73474)
Conselho Tutelar
100
Previdência Social
135