DOEPE 06/06/2015 - Pág. 23 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 6 de junho de 2015
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCII • NÀ 105 - 23
F 5HVHUYDVGHOXFURV L 5HVHUYDOHJDO 6HUiFRQVWLWXtGDjUD]mRGHGROXFUROtTXLGRDSXUDGRHPFDGDH[HUFtFLRVRFLDOQRVWHUPRVGRDUW
GD/HLQDWpROLPLWHGHGRFDSLWDOVRFLDO LL 5HVHUYDGHUHWHQomRGHOXFURV $SDUFHODUHPDQHVFHQWHGROXFUROtTXLGRGR
$MXVWHV 5HDSUHVHQWDGR 2ULJLQDO $MXVWHV 5HDSUHVHQWDGR H[HUFtFLRDSyVDVGLVWULEXLo}HVHGHPDLVGHVWLQDo}HVHVWDWXWiULDVSHUPDQHFHUmRjGLVSRVLomRGRVDFLRQLVWDVSDUDIXWXUDVGHVWLQDo}HV
2ULJLQDO
G 'LYLGHQGRV2HVWDWXWRGD&RPSDQKLDHVWDEHOHFHXPGLYLGHQGRPtQLPRREULJDWyULRHTXLYDOHQWHDGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGR
)OX[RVGHFDL[DVGDVDWLYLGDGHVRSHUDFLRQDLV
SHODFRQVWLWXLomRGHUHVHUYDOHJDOFRQIRUPHGHPRQVWUDGRDVHJXLU
/XFUR SUHMXt]R GRSHUtRGR
/XFUROtTXLGRH[HUFtFLR
$MXVWHVSDUDFRQFLOLDURUHVXOWDGRDRFDL[DOtTXLGR
$EVRUomRGRVSUHMXt]RVDFXPXODGRV
JHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
5HVHUYDOHJDO
%DVHGHFiOFXOR
$FUpVFLPR GHFUpVFLPR GHDWLYRV
'LYLGHQGRVPtQLPRVREULJDWyULRV
&RQWDVDUHFHEHU
5HFHLWDRSHUDFLRQDOOLTXLGD
,PSRVWRVHFRQWULEXLo}HVDUHFXSHUDU
5HFHLWDV GHVSHVDV ILQDQFHLUDV
2XWUDVYDULDo}HVQRVDWLYRVRSHUDFLRQDLV
UHDSUHVHQWDGR
UHDSUHVHQWDGR
)RUQHFLPHQWRGHHQHUJLDHOpWULFD
5HFHLWDVILQDQFHLUDV
$FUpVFLPR GHFUpVFLPR GHSDVVLYRV
5HQGLPHQWRVGHDSOLFDo}HV
,PSRVWRVVREUHYHQGDVHRXWUDVGHGXo}HV
,PSRVWRVHFRQWULEXLo}HVDUHFROKHU
ILQDQFHLUDV
5HFHLWDRSHUDFLRQDOOtTXLGD
2XWUDVYDULDo}HVQRVSDVVLYRVRSHUDFLRQDLV
2XWUDVUHFHLWDVILQDQFHLUDV
&XVWRVGDVYHQGDVHGHVSHVDVRSHUDFLRQDLV
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
'HVFULomR
'HVSHVDVILQDQFHLUDV
UHDSUHVHQWDGR
-XURVVREUHHPSUpVWLPRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGHLQYHVWLPHQWRV
&XVWRVGDVYHQGDV
$MXVWHDYDORUSUHVHQWH±SURYLVmR
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
SDUDGHVPRELOL]DomR
&DL[DOtTXLGR DSOLFDGRQDV JHUDGRSHODVDWLYLGDGHVGH
2XWUDVGHVSHVDVILQDQFHLUDV
2XWUDVUHFHLWDV GHVSHVDV RSHUDFLRQDLV
ILQDQFLDPHQWR
OtTXLGDV
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
5HFHLWDV GHVSHVDV ILQDQFHLUDV
'HPRQVWUDomRGRDFUpVFLPRQRFDL[DHHTXLYDOHQWHV
OtTXLGDV
GHFDL[D
(QHUJLDHOpWULFDSDUDUHYHQGD
1RILQDOGRSHUtRGR
'HSUHFLDomR
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO$FRPSRVLomR
1RLQtFLRGRSHUtRGR
6HUYLoRVGHWUDQVPLVVmR
GDVGHVSHVDVGHLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOHVWi
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
&RQVXOWRULDHDVVHVVRULD
GHPRQVWUDGDDVHJXLU
6DOiULRVHHQFDUJRV
3XEOLFDo}HV
&DL[DVHHTXLYDOHQWHVGHFDL[D
UHDSUHVHQWDGR
6HUYLoRVGHWHFQRORJLDGDLQIRUPDomR
$VDSOLFDo}HVILQDQFHLUDVUHIHUHPVHVXEVWDQFLDOPHQWH
,PSRVWRGHUHQGD
&DL[D
&RPEXVWtYHLVHOXEULILFDQWHV
&RQWULEXLomRVRFLDO
&RQWDVFRUUHQWHVEDQFiULDV
DRV IXQGRV GH LQYHVWLPHQWRV FRP UHPXQHUDo}HV $OXJXpLV
HTXLYDOHQWHVDGDWD[DGH&',
(VVDVRSHUDo}HV
'HVSHVDVGHLPSRVWRHUHQGDH
$SOLFDo}HVILQDQFHLUDV
2XWUDVGHVSHVDV
SRVVXHPOLTXLGH]FRPSUD]RLQIHULRUD GLDV
FRQWULEXLomRVRFLDO
'HPRQVWUDo}HVGRVIOX[RVGHFDL[D
$SOLFDo}HVILQDQFHLUDV$VDSOLFDo}HVILQDQFHLUDVQRYDORUGH5HPGHGH]HPEURGH 5 HPGHGH]HPEURGH
HVWmR UHSUHVHQWDGDV SRU IXQGRV GH LQYHVWLPHQWRV UHPXQHUDGRV FRP EDVH HP SHUFHQWXDLV SUy[LPRV DR &HUWLILFDGR GH 'HSyVLWR
,QWHUEDQFiULR &', HQmRSRVVXHPSUD]RGHOLTXLGDomR$VDSOLFDo}HVILQDQFHLUDVFODVVLILFDGDVQRQmRFLUFXODQWHIRUDPFHGLGDVHPJDUDQWLDGH
HPSUpVWLPRVFRPR%1'(6FRQIRUPHGHPRQVWUDGRVQD1RWD
&RQWDVDUHFHEHU
&RPSURPLVVRV$&RPSDQKLDSRVVXLFRPSURPLVVRVGHORQJRSUD]RHVWDEHOHFLGRVDSDUWLUGDYHQGDGHHQHUJLDFRQWUDWDGDQROHLOmRGH
IRQWHVDOWHUQDWLYDV /)$ UHDOL]DGRSHOD$1((/HPGHDJRVWRGH2SRROGHFRPSUDGRUHVpIRUPDGRSRUGLVWULEXLGRUDVGH
HQHUJLDHOpWULFDWRGDVFRPFRQWUDWRVGHIRUQHFLPHQWRSDUDRSHUtRGRGHGHMDQHLURGHDGHGH]HPEURGH(VWHVFRQWUDWRV
WHUmRDFRPSDQKDPHQWRHUHJXODomRIHLWDSHOD&kPDUDGH&RPHUFLDOL]DomRGH(QHUJLD &&((
2VGHPDLVFRPSURPLVVRVYLJHQWHVHPGHGH]HPEURGHHVWmRUHVXPLGRVDVHJXLU
9LJrQFLDGRFRQWUDWR
9DORU
ËQGLFH
5HIHUHVH D FRQWDV D UHFHEHU GH FOLHQWHV GHFRUUHQWHV GD
$QXDO±5 UHDMXVWH
/RFDGRU
2EMHWR
,QtFLR
7pUPLQR
'XUDomR
YHQGD GH HQHUJLD (P GH GH]HPEUR GH D
$UUHQGDPHQWRGHWHUUHQR
DDQRV
,3&$
$GPLQLVWUDomR GD &RPSDQKLD FRQFOXLX QmR KDYHU 'LYHUVRV±3HVVRDVItVLFDV
&LUFXODQWH
QHFHVVLGDGHGHUHFRQKHFHUSHUGDVHVWLPDGDVFRPFUpGLWRV
,QVWUXPHQWRVILQDQFHLURVREMHWLYRVHSROLWLFDVSDUDJHVWmRGHULVFRILQDQFHLURD ,QVWUXPHQWRVILQDQFHLURV2VSULQFLSDLV
1mRFLUFXODQWH
GHOLTXLGDomRGXYLGRVD
LQVWUXPHQWRV ILQDQFHLURV GD &RPSDQKLD VmR FDL[D H HTXLYDOHQWHV GH FDL[D DSOLFDo}HV ILQDQFHLUDV FRQWDV D UHFHEHU GH FOLHQWHV
HPSUpVWLPRVHILQDQFLDPHQWRVHFRQWDVDSDJDUDIRUQHFHGRUHV2YDORUMXVWRGRVDWLYRVHSDVVLYRVILQDQFHLURVpLQFOXtGRQRYDORUSHORTXDO
,PRELOL]DGR
RLQVWUXPHQWRSRGHULDVHUWURFDGRHPXPDWUDQVDomRFRUUHQWHHQWUHSDUWHVGLVSRVWDVDQHJRFLDUHQmRHPXPDYHQGDRXOLTXLGDomR
&RPSRVLomRHPRYLPHQWDomRGRVDOGR
IRUoDGD(PGHGH]HPEURGHHQmRKDYLDGLIHUHQoDVLJQLILFDWLYDHQWUHRVYDORUHVFRQWiEHLVHRVGHPHUFDGRSDUDRV
7UDQVIHUrQFLDV 6DOGRHP LQVWUXPHQWRV ILQDQFHLURV GD &RPSDQKLD$ &RPSDQKLD QmR UHDOL]D RSHUDo}HV GH KHGJH VZDS RX TXDLVTXHU RXWUDV RSHUDo}HV TXH
7D[DVDQXDLVGH 6DOGRHP
%DL[DV
HQYROYDPLQVWUXPHQWRVILQDQFHLURVGHULYDWLYRVE
2EMHWLYRVHSROtWLFDVSDUDJHVWmRGHULVFRILQDQFHLUR2VSULQFLSDLVSDVVLYRVILQDQFHLURV
E
$GLo}HV
GHSUHFLDomR
D
'HVFULomR
GD &RPSDQKLD UHIHUHPVH D HPSUpVWLPRV H ILQDQFLDPHQWRV H FRQWDV D SDJDU IRUQHFHGRUHV 2 SULQFLSDO SURSyVLWR GHVVHV SDVVLYRV
ILQDQFHLURVpFDSWDUUHFXUVRVSDUDDVRSHUDo}HVGD&RPSDQKLD$&RPSDQKLDQmRFRQWUDWDWUDQVDo}HVFRPGHULYDWLYRV$$GPLQLVWUDomR
&XVWRFRQWiELO
GD&RPSDQKLDVXSHUYLVLRQDDJHVWmRGHVVHVULVFRV$VSULQFLSDLVDWLYLGDGHVHPTXHVHDVVXPHPULVFRVILQDQFHLURVVmRUHJLGDVSRU
7HUUHQRV
SROtWLFDVHSURFHGLPHQWRVDSURSULDGRVHRVULVFRVILQDQFHLURVVmRLGHQWLILFDGRVDYDOLDGRVHJHUHQFLDGRVGHDFRUGRFRPDVSROtWLFDVGD
D
0yYHLVHXWHQVtOLRV
&RPSDQKLDHVXDGLVSRVLomRSDUDULVFR5LVFRGHWD[DGHMXURV5LVFRGHWD[DVGHMXURVpRULVFRGHTXHRYDORUMXVWRGRVIOX[RVGHFDL[D
D
0iTXLQDVHHTXLSDPHQWRV
IXWXURVGHXPLQVWUXPHQWRILQDQFHLURIOXWXHGHYLGRDYDULDo}HVQDVWD[DVGHMXURVGHPHUFDGR$H[SRVLomRGD&RPSDQKLDDRULVFRGH
6RIWZDUHV
PXGDQoDVQDVWD[DVGHMXURVGHPHUFDGRUHIHUHVHSULQFLSDOPHQWHjVREULJDo}HVVXMHLWDVDWD[DVGHMXURVYDULiYHLV$&RPSDQKLD
&RPSXWDGRUHV
JHUHQFLDRULVFRGHWD[DGHMXURVPDQWHQGRXPDFDUWHLUDHTXLOLEUDGDGHHPSUpVWLPRVDSDJDUVXMHLWRVDWD[DVIL[DVHDWD[DVYDULiYHLV$
9HtFXORV
&RPSDQKLDQmRWHPSDFWXDGRFRQWUDWRVGHGHULYDWLYRVSDUDID]HUVZDSFRQWUDHVWHULVFR3RUpPD&RPSDQKLDPRQLWRUDFRQWLQXDPHQWHDV
(GLILFDo}HV
WD[DVGHMXURVGHPHUFDGRFRPRREMHWLYRGHDYDOLDUDHYHQWXDOQHFHVVLGDGHGHFRQWUDWDomRGHGHULYDWLYRVSDUDVHSURWHJHUFRQWUDRULVFR
,PRELOL]DGRHPDQGDPHQWR
GHYRODWLOLGDGHGHVVDVWD[DV6HQVLELOLGDGHDWD[DVGHMXURV$WDEHODDEDL[RGHPRQVWUDDVHQVLELOLGDGHDXPDSRVVtYHOPXGDQoDQDVWD[DV
&RQVWUXomRQRVSDUTXHV
GHMXURVPDQWHQGRVHWRGDVDVRXWUDVYDULiYHLVFRQVWDQWHVQRSUHMXt]RGD&RPSDQKLDDQWHVGDWULEXWDomR pDIHWDGRSHORLPSDFWRGRV
$GLDQWDPHQWRVDIRUQHFHGRUHV
HPSUpVWLPRVDSDJDUVXMHLWRVDWD[DVYDULiYHLV &RPUHODomRDRSDWULP{QLRGD&RPSDQKLDH[LVWHDSHQDVXPLPSDFWRQmRVLJQLILFDWLYR
7RWDOGRFXVWR
(IHLWRQROXFURDQWHV
$XPHQWRUHGXomR
7RWDOGDGHSUHFLDomRDFXPXODGD
GDWULEXWDomR5
HP
7RWDOOtTXLGR
$PRYLPHQWDomRSUHVXPLGDHPSHUFHQWXDOSDUDDDQiOLVHGHVHQVLELOLGDGH
D 5HIHUHVHDGRDomRSDUDD&+(6)GD³LQIUDHVWUXWXUDGHFRQH[mRDRVLVWHPDGHWUDQVPLVVmR´FRPSRQHQWHVGD5HGH%iVLFDGR6LVWHPD 5HDLV
DWD[DVGHMXURVpEDVHDGDQDVWD[DVDWXDOPHQWHSUDWLFDGDVQRDPELHQWH
,QWHUOLJDGR1DFLRQDOFRQIRUPHHVWDEHOHFLGRQR&RQWUDWRGH&RQH[mRDR6LVWHPDGH7UDQVPLVVmR±&77H5HVROXo}HV$1((/Q 5HDLV
GHPHUFDGR
HGH E 5HIHUHVHDUHFODVVLILFDomRGHVHUYLGmRDGPLQLVWUDWLYDUHJLVWUDGDHPFRPRLQWDQJtYHO
5LVFRGHFUpGLWR2ULVFRGHFUpGLWRpRULVFRGHDFRQWUDSDUWHGHXP
QHJyFLRQmRFXPSULUXPDREULJDomRSUHYLVWDHPXPLQVWUXPHQWRILQDQFHLUR
,QWDQJtYHO
(PD&RPSDQKLDUHFRQKHFHXFRPR³'LUHLWRVGH&RQFHVVmR´RYDORU 5HDLV
RXFRQWUDWRFRPFOLHQWHRTXHOHYDULDDRSUHMXt]RILQDQFHLUR$&RPSDQKLD
UHIHUHQWH DRV UHFXUVRV DSOLFDGRV SHOD &RPSDQKLD QD FRQVWUXomR GD 5HDLV
HVWiH[SRVWDDRULVFRGHFUpGLWRHPVXDVDWLYLGDGHVRSHUDFLRQDLV
³LQIUDHVWUXWXUDGHFRQH[mRGHWUDQVPLVVmR´FRPSRQHQWHVGD5HGH%iVLFDGR 5LVFRGHOLTXLGH]$&RPSDQKLDDFRPSDQKDRULVFRGHHVFDVVH]GHUHFXUVRVSRUPHLRGHXPDIHUUDPHQWDGHSODQHMDPHQWRGHOLTXLGH]
'LUHLWRVGH&RQFHVVmR±5HGHV%iVLFDV
6LVWHPD,QWHUOLJDGR1DFLRQDOHTXHIRUDPGRDGDVj&RPSDQKLD+LGUHOpWULFD UHFRUUHQWH,QVWUXPHQWRVILQDQFHLURVHGHSyVLWRVHPGLQKHLUR2ULVFRGHFUpGLWRGHVDOGRVFRPEDQFRVHLQVWLWXLo}HVILQDQFHLUDVp
$PRUWL]DomRDFXPXODGD
GR 6mR )UDQFLVFR &+(6) HP FRQIRUPLGDGH FRP R HVWDEHOHFLGR QD DGPLQLVWUDGRSHOD7HVRXUDULDGD&RPSDQKLDGHDFRUGRFRPDSROtWLFDSRUHVWHHVWDEHOHFLGD2VUHFXUVRVH[FHGHQWHVVmRLQYHVWLGRV
5HVROXomR$1((/QGHGHMXQKRGH(VWHVDOGRVHUiDPRUWL]DGR DSHQDVHPFRQWUDSDUWHVDSURYDGDVHGHQWURGROLPLWHHVWDEHOHFLGRDFDGDXPDHYLWDQGRFRQFHQWUDomRHPXPD~QLFDLQVWLWXLomRILQDQFHLUD
OLQHDUPHQWHDWpRSUD]RILQDOGDFRQFHVVmRGD&RPSDQKLD
2OLPLWHGHFUpGLWRGDVFRQWUDSDUWHVpUHYLVDGRDQXDOPHQWHHSRGHVHUDWXDOL]DGRDRORQJRGRDQR(VVHVOLPLWHVVmRHVWDEHOHFLGRVDILPGH
PLQLPL]DUDFRQFHQWUDomRGHULVFRVHDVVLPPLWLJDURSUHMXt]RILQDQFHLURQRFDVRGHSRWHQFLDOIDOrQFLDGHXPDFRQWUDSDUWH
(PSUpVWLPRVHILQDQFLDPHQWRV
&REHUWXUDGHVHJXURV$&RPSDQKLDPDQWpPFREHUWXUDGHVHJXURVSDUDULVFRVRSHUDFLRQDLVHRXWURVSDUDUHVJXDUGDUVHXVDWLYRVQR
'HVFULomR
(QFDUJRVLQFLGHQWHV
PRQWDQWHGH5VHQGR5SDUDFREHUWXUDGHULVFRVFLYLVH5SDUDULVFRVRSHUDFLRQDLV$DSyOLFHGHVHJXURHVWiHP
0RHGDQDFLRQDO
QRPHGD&RPSDQKLDHDVHPSUHVDV6mR3HGURGR/DJR6$H6HWH*DPHOHLUDV6$VmRFRVVHJXUDGDV2YDORUGRVVHJXURVFRQWUDWDGRV
%1'(6
DDDFLPDGD7-/3
HPGHGH]HPEURGHpFRQVLGHUDGRVXILFLHQWHVHJXQGRDRSLQLmRGHDVVHVVRUHVHVSHFLDOLVWDVHPVHJXURVSDUDFREULUHYHQWXDLV
SHUGDV$VXILFLrQFLDGDFREHUWXUDGHVHJXURVQmRID]SDUWHGRHVFRSRGHH[DPHGRVDXGLWRUHVLQGHSHQGHQWHV
&LUFXODQWH
$PLOWRQ4XHLUR]GD6LOYD±&RQWDGRU&5&3(2
1mR&LUFXODQWH
'LUHWRULD 3DXORGH7DUVRGD&RVWDH-RVp$QWrPLR$OYHV$UUXGD
(VWHILQDQFLDPHQWRWHPSUD]RGHDPRUWL]DomRHP FHQWRHQRYHQWDHGXDV SDUFHODVPHQVDLVHQWUHRVDQRVGHH HHVWi
JDUDQWLGRSRUFRQWUDWRGHFHVVmRILGXFLiULDGHGLUHLWRVDGPLQLVWUDomRGHFRQWDVHRXWUDVDYHQoDVHFDUWDGHILDQoDHPLWLGDSHOREDQFR,WD~ 5HODWyULRGRVDXGLWRUHVLQGHSHQGHQWHVVREUHDVHPRQVWUDo}HVFRQWiEHLV±$RV$GPLQLVWUDGRUHVH$FLRQLVWDVGD3HGUD%UDQFD6$
DOpPGRVDOGRGDVDSOLFDo}HVILQDQFHLUDVGLYXOJDGDVQD1RWD2VMXURVSDJRVVREUHHPSUpVWLPRVHILQDQFLDPHQWRVIRUDPFODVVLILFDGRV 5HFLIH3(([DPLQDPRVDVGHPRQVWUDo}HVFRQWiEHLVGD3HGUD%UDQFD6$ ³&RPSDQKLD´ TXHFRPSUHHQGHPREDODQoRSDWULPRQLDOHP
GHGH]HPEURGHHDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGRUHVXOWDGRDEUDQJHQWHGDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRV
FRPRDWLYLGDGHGHILQDQFLDPHQWRVQDGHPRQVWUDomRGRVIOX[RVGHFDL[D
IOX[RVGHFDL[DSDUDRH[HUFtFLRILQGRQDTXHODGDWDLQFOXLQGRRUHVXPRGDVSULQFLSDLVSUiWLFDVFRQWiEHLVHGHPDLVQRWDVH[SOLFDWLYDV
$VSDUFHODVYLQFHQGDVDORQJRSUD]RDSUHVHQWDPRVHJXLQWHFURQRJUDPDGHYHQFLPHQWR
5HVSRQVDELOLGDGH GD $GPLQLVWUDomR VREUH DV GHPRQVWUDo}HV FRQWiEHLV $ $GPLQLVWUDomR GD &RPSDQKLD p UHVSRQViYHO SHOD
$QR
HODERUDomRHDGHTXDGDDSUHVHQWDomRGHVVDVGHPRQVWUDo}HVFRQWiEHLVFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLODVVLPFRPRSHORV
FRQWUROHVLQWHUQRVTXHHODGHWHUPLQRXFRPRQHFHVViULRVSDUDSHUPLWLUDHODERUDomRGHGHPRQVWUDo}HVFRQWiEHLVOLYUHVGHGLVWRUomR
UHOHYDQWH LQGHSHQGHQWHPHQWH VH FDXVDGD SRU HUUR RX IUDXGH 5HVSRQVDELOLGDGH GRV DXGLWRUHV LQGHSHQGHQWHV 1RVVD
UHVSRQVDELOLGDGHpDGHH[SUHVVDUXPDRSLQLmRVREUHHVVDVGHPRQVWUDo}HVFRQWiEHLVFRPEDVHHPQRVVDDXGLWRULDFRQGX]LGDGHDFRUGR
FRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD(VVDVQRUPDVUHTXHUHPRFXPSULPHQWRGHH[LJrQFLDVpWLFDVSHORVDXGLWRUHVHTXH
$SyV
DDXGLWRULDVHMDSODQHMDGDHH[HFXWDGDFRPRREMHWLYRGHREWHUVHJXUDQoDUD]RiYHOGHTXHDVGHPRQVWUDo}HVFRQWiEHLVHVWmROLYUHVGH
GLVWRUomRUHOHYDQWH8PDDXGLWRULDHQYROYHDH[HFXomRGHSURFHGLPHQWRVVHOHFLRQDGRVSDUDREWHQomRGHHYLGrQFLDDUHVSHLWRGRVYDORUHV
3URYLVmRSDUDGHVPRELOL]DomR$&RPSDQKLDSRVVXLREULJDomRGHUHWLUDGDGHDWLYRVGHFRUUHQWHVGHH[LJrQFLDVFRQWUDWXDLVHOHJDLV2 H GLYXOJDo}HV DSUHVHQWDGRV QDV GHPRQVWUDo}HV FRQWiEHLV 2V SURFHGLPHQWRV VHOHFLRQDGRV GHSHQGHP GR MXOJDPHQWR GR DXGLWRU
SDVVLYRIRLLQLFLDOPHQWHPHQVXUDGRDRMXVWRYDORUHSRVWHULRUPHQWHpDMXVWDGDDYDORUSUHVHQWHHPXGDQoDVQRYDORURXQDWHPSHVWLYLGDGH LQFOXLQGRDDYDOLDomRGRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HVFRQWiEHLVLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUUR
GRVIOX[RVGHFDL[DHVWLPDGRV2VFXVWRVGHGHVPRELOL]DomRGRDWLYRVmRFDSLWDOL]DGRVFRPRSDUWHGRYDORUFRQWiELOGRDWLYRUHODFLRQDGRH 1HVVD DYDOLDomR GH ULVFRV R DXGLWRU FRQVLGHUD RV FRQWUROHV LQWHUQRV UHOHYDQWHV SDUD D HODERUDomR H DGHTXDGD DSUHVHQWDomR GDV
VHUmR DPRUWL]DGRV DR ORQJR GD YLGD ~WLO UHPDQHVFHQWH GR DWLYR 3DUD GHWHUPLQDomR GR DMXVWH D YDORU SUHVHQWH GD SURYLVmR SDUD GHPRQVWUDo}HVFRQWiEHLVGD&RPSDQKLDSDUDSODQHMDURVSURFHGLPHQWRVGHDXGLWRULDTXHVmRDSURSULDGRVQDVFLUFXQVWkQFLDVPDVQmR
SDUDILQVGHH[SUHVVDUXPDRSLQLmRVREUHDHILFiFLDGHVVHVFRQWUROHVLQWHUQRVGD&RPSDQKLD8PDDXGLWRULDLQFOXLWDPEpPDDYDOLDomRGD
GHVPRELOL]DomRIRLXWLOL]DGDDWD[DGHGHVFRQWRGHDD
DGHTXDomRGDVSUiWLFDVFRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWLYDVFRQWiEHLVIHLWDVSHOD$GPLQLVWUDomREHPFRPRDDYDOLDomR
GDDSUHVHQWDomRGDVGHPRQVWUDo}HVFRQWiEHLVWRPDGDVHPFRQMXQWR$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDpVXILFLHQWHH
3DWULP{QLROtTXLGRD &DSLWDOVRFLDO2FDSLWDOVRFLDOVXEVFULWRHWRWDOPHQWHLQWHJUDOL]DGRHPGHGH]HPEURGHHGHGH]HPEUR
GHpUHSUHVHQWDGRSRUDo}HVRUGLQiULDVFRPYDORUFRQWiELOPpGLRGHHPLVVmRGH5SRUDomRWRWDOL]DQGRRYDORUGH5 DSURSULDGDSDUDIXQGDPHQWDUQRVVDRSLQLmR2SLQLmR(PQRVVDRSLQLmRDVGHPRQVWUDo}HVFRQWiEHLVDFLPDUHIHULGDVDSUHVHQWDP
DGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOHILQDQFHLUDGD3HGUD%UDQFD6$HPGHGH]HPEURGHR
GLVWULEXtGDVGDVHJXLQWHIRUPD
$FLRQLVWDV
$o}HV
GHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVIOX[RVGHFDL[DSDUDRH[HUFtFLRILQGRQDTXHODGDWDGHDFRUGRFRPDVSUiWLFDVFRQWiEHLV
(PGHDJRVWRGHIRLDSURYDGRHP5HXQLmRGR&RQVHOKRGH
%UHQQDQG(QHUJLD6$
DGRWDGDVQR%UDVLO2XWURVDVVXQWRV5HDSUHVHQWDomRGDVGHPRQVWUDo}HVFRQWiEHLV([DPLQDPRVDVGHPRQVWUDo}HVFRQWiEHLVGD
$GPLQLVWUDomRDXPHQWRGRFDSLWDOVRFLDOGD&RPSDQKLDQRPRQWDQWH
&RPSDQKLD+LGUR(OpWULFDGR6mR
&RPSDQKLDRULJLQDOPHQWHDSUHVHQWDGDVFRUUHVSRQGHQWHVDRVH[HUFtFLRVILQGRVHPGHGH]HPEURGHHVREUHDVTXDLV
GH 5 VHP HPLVVmR GH QRYDV Do}HV WRWDOPHQWH VXEVFULWR H
)UDQFLVFR
HPLWLPRVUHODWyULRVVHPPRGLILFDo}HVGDWDGRVGHGHPDUoRGHHGHDEULOGHUHVSHFWLYDPHQWH&RQIRUPHPHQFLRQDGRQD
LQWHJUDOL]DGRHPPRHGDOHJDOHFRUUHQWH
%UHQQDQG(QHUJLD(yOLFD6$
QRWDH[SOLFDWLYDHPGHFRUUrQFLDGDFRUUHomRGHHUURVHVVDVGHPRQVWUDo}HVFRQWiEHLVHVWmRVHQGRUHDSUHVHQWDGDVVHPPRGLILFDU
QRVVDVRSLQL}HVHPLWLGDVDQWHULRUPHQWH5HFLIH 3( GHPDLRGH(5167 <281*$XGLWRUHV,QGHSHQGHQWHV66&5&63
E &DSLWDODXWRUL]DGR$&RPSDQKLDSRGHUiPHGLDQWHGHOLEHUDomRGR&RQVHOKRGH$GPLQLVWUDomRDXPHQWDURFDSLWDOVRFLDOLQGHSHQGHQWHPHQWH
2)3()UDQFLVFRGD6LOYD3LPHQWHO&RQWDGRU&5&63273(
GHUHIRUPDHVWDWXWiULDDWpROLPLWHGH5HPLWLQGRSURSRUFLRQDOPHQWHDVDo}HVFRUUHVSRQGHQWHVDRFDSLWDOVRFLDO
&RQWDVDUHFHEHUGHFOLHQWHV
UHDSUHVHQWDGR
(74930)